1. Benefits Direction, Inc. International Benefits Management Services Benefits Direction, Inc. 25 Brunnell Drive, Suite 101 Holden, MA 01520 Tel/Fax: 508-829-6715 Email: bdi@bensdirect.com

2. BDI - Primary Management Support Services n Expatriates (U.S. and non-U.S.) n Local Employee Benefit Programs n International Pooling Management n International Start-ups, acquisitions and mergers n Ancillary services n BDI Advantages

3. BDI - Primary Categories of Expatriate Management Services n Expatriate assignment categories n Philosophy, customary practice and policy/guideline development n U.S. Expatriates n Non-U.S. Expatriates (internationally mobile employees/third country nationals)

4. BDI - Expatriate Assignments n Long term = 2-3 years n Short term = 6 months - 18months n Extended business trips = generally <6 months n Provisions based upon category n Home/host country & “keeping whole” concepts

5. BDI - Expatriate Philosophy, Practices & Policy Development Services n Help client identify philosophy –focus upon immediate as well as future issues –review latitude of choices, customary and competitive practices –define the philosophical basis of Company support n Assist client in establishment of operational guidelines for future management consistency –based upon assignment category

6. BDI - U.S. Expatriates n Focus policy and operational guideline development (long and short term assignments) n Competitive compensation and benefit practices n Program and individual package development n Application of U.S. benefit programs n Umbrella design, RFP, selection, application communications and implementation

7. BDI - Non-U.S. Expatriates n Commonly referred to as third country nationals (TCN’s) n Philosophy and policy development n Regional considerations n Competitive compensation and benefits packages and programs n Umbrella benefit package design, applications communications and implementation support

8. BDI - Primary Local Benefit Program Support Services n Assist with focus upon global benefits philosophy n Help define operational guidelines for certain desired global consistencies n Audit, analysis & reporting regarding competitive designs and costs of current and proposed programs n Vendor management & accountability

9. BDI - International Pooling Support Services n Understanding international pooling concepts n Vendor identification –strengths & weaknesses –natural pooling considerations –small and large pool arrangements/considerations n U.S. participation considerations n RFI/RFP process management n Pool management - on fee basis or percentage of resulting international dividend

10. BDI - Start-up, Merger and Acquisition Support Services n Start-ups represent unique challenges –legal entity status –payroll –customary and competitive program design –need for speed and ease in implementation –lack of vendor leverage n Assist in due diligence process for M&A’s n Integration and follow through n Communications and local representation coordination

11. BDI - Ancillary Support Services n Through BDI’s strategic partners network –Compensation –Actuarial –Retirement plan investment analysis –Immigration –Expatriate tax –ERISA support –Emergency services –International relocation –Property and casualty insurance

12. BDI - Advantages n Dedicated, responsive ongoing support as needed n Vendor (insurance company), corporate (international staff) and consulting experience n Team oriented n Low overhead and flexible: –reasonable fee and/or project based –commission and/or fee offset by commissions when and where appropriate –percentage of international pooling dividends