1. March 19, 2002GEO Stock Administrator’s Role Upon Death of an Optionee/ Employee Shareholder Patricia Boepple, Accenture

2. Stock Administration Process Company Policy / Culture Plan Documents / Agreements State of Incorporation Governed by what laws Advice Documented Communication with Estate Documents Required Indemnification Agreement Taxation

3. Release Process Company Controlled Shares - Stock Options Documentation Approval Acceleration Automatic or Committee Approved Charge to earnings Expiration Laws may vary by country Communication

4. Release Process Broker Controlled Shares – ESPP Shares Know your Broker(s) Assist with Process Taxation

5. Release Process Transfer Agent Controlled Shares – Restricted Stock Contact Documentation Required Taxation

6. Stock Administration’s Role Be Prepared – Know the: Process Contacts Keep Management Informed What Questions to Ask No “Easy” or “Right” Answers