YEAR END CLOSING 1995

WORK LIST

SALARY AND FRINGE BENEFITS

1.	Complete and process SEPP payment for 4th quarter 1995.

2.	Complete analysis of SEPP payments for entire year of 1995.

3.	Prepare and distribute letter notifying employees of SEPP contributions in 1995. Include copy of Form 5305-SEP.

4.	Process 1996 salary increases.

5.	Submit data for W-2 preparation.

6.	Prepare salary/benefit summary for year ended 12/31/95.

7.	Prepare 1099 information and distribute.

8.	Prepare annual employee benefit statements.

9.	Complete holiday survey and finalize 1996 holiday schedule.