1. FICA Alternative Plan

2. – IRS Approved Savings Plan for all Temporary Employees (exception: students) – Allows employee pre-tax contributions of 7.5% earnings and tax-deferred growth as an alternative to Social Security tax. – Medicare tax of 1.45% of earnings is not affected by the FICA Alternative Plan. -- 1 st Deductions to take place February 27, 2009

3. Paycheck Example FICA without PlanFICA Plan $ 2,000.00Gross Earnings $ 2,000.00 $ -FICA Plan Deposit $ 150.00 $ 2,000.00Taxable Income $ 1,850.00 $ 198.75Federal Income Tax $ 176.25 $ 124.00 Social Security Tax (employer savings) $ - $ 29.00 Medicare Tax $ 29.00 $1,648.25 Take-Home Pay $1,644.75

4. Employee Benefits – Funds are 100% Vested Immediately – Employee Beneficiary Designations – Self-Directed Investment Options: – Guaranteed Pooled Fund - default account, interest-bearing 3.85% as of 01/01/2009 – 17 no-load mutual fund platform – BENCOR Administrative Services processes all account changes – Account information accessible: – Internet: www.bencorplans.com – Customer Service: (888) 258-3422

5. Fund Withdrawals Separation from Service* ◦ Participants can roll money to an IRA, 401(k), 401(a), 403(b), etc. Retirement* Attainment of 70 ½ or retirement, if later. Total disability Death (beneficiaries) * 10% tax penalty may apply to early withdrawals under IRS guidelines (Age 55 at service separation or age 59 ½)

6. – University of Florida – University of South Florida – Florida State University – Florida Atlantic University Participating Florida Universities