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Federal Work Opportunity Tax Credit (including the Welfare to Work Tax Credit) Federal Empowerment Zone Credits Federal Renewal Community Credits 1440 Pelham Road, Ste. D P.O. Box 24001 Greenville, SC 29615 Voice: 864.468.8868 800.688.8582 Fax: 864.458.8851 www.manconsolutions.com “HIRING INCENTIVE TAX CREDIT MANAGEMENT” “GOING TO WORK FOR YOUR BOTTOM LINE SINCE 1981” WANT TO REDUCE YOUR FEDERAL TAX LIABILITY? The Work Opportunity Tax Credit (WOTC) and Empowerment Zone/Renewal Community (EZ/RC) tax credit programs were created to reduce the federal tax liability for employers hiring new employees from certain targeted groups. These programs allow employers to increase their work force and receive a tax break at the same time. Research and surveys show that many employers hire individuals everyday who qualify for one or more of the targeted groups and could receive a tax credit on them with limited effort. MISSION STATEMENT Mancon is a Tax Credit Management company that specializes in the Work Opportunity/ Welfare to Work Tax Credit (WOTC) and the Empowerment Zone/Renewal Community (EZ/RC) Tax Credit Programs. These programs allow employers to earn federal tax credits by hiring from certain targeted groups. Mancon is committed to superior customer service through optimum efficiency which generates maximum tax credits for our clients. Mancon is committed to the development of each member of our team through extensive training, continuous education, teamwork and recognition. Mancon is expanding into growth markets with quality service that fits our unique method of support capabilities while simultaneously providing the maximum tax credits to our clients.

Informational Brochure

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This brochure will provide you with more detailed information on Mancon, the Work Opportunity Tax Credit, and reports we generate to "Pro-Actively" manage the program for our clients!!!

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Page 1: Informational Brochure

Federal Work Opportunity Tax Credit (including the Welfare to Work Tax Credit) • Federal Empowerment Zone Credits • Federal Renewal Community Credits

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“HIRING INCENTIVE TAX CREDIT MANAGEMENT”

“GOING TO WORK FOR YOUR BOTTOM LINE SINCE 1981”

WANT TO REDUCE YOUR FEDERAL TAX LIABILITY?The Work Opportunity Tax Credit (WOTC) and Empowerment Zone/Renewal Community (EZ/RC) tax credit programs were created to reduce the federal tax liability for employers hiring new employees from certain targeted groups. These programs allow employers to increase their work force and receive a tax break at the same time. Research and surveys show that many employers hire individuals everyday who qualify for one or more of the targeted groups and could receive a tax credit on them with limited effort.

MISSION STATEMENTMancon is a Tax Credit Management company that specializes in the Work Opportunity/ Welfare to Work Tax Credit (WOTC) and the Empowerment Zone/Renewal Community (EZ/RC) Tax Credit Programs. These programs allow employers to earn federal tax credits by hiring from certain targeted groups.

Mancon is committed to superior customer service through optimum efficiency which generates maximum tax credits for our clients.

Mancon is committed to the development of each member of our team through extensive training, continuous education, teamwork and recognition.

Mancon is expanding into growth markets with quality service that fits our unique method of support capabilities while simultaneously providing the maximum tax credits to our clients.

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Federal Work Opportunity Tax Credit (including the Welfare to Work Tax Credit) • Federal Empowerment Zone Credits • Federal Renewal Community Credits

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“HIRING INCENTIVE TAX CREDIT MANAGEMENT”

“GOING TO WORK FOR YOUR BOTTOM LINE SINCE 1981”

FEDERAL WORK OPPORTUNITY TAX CREDIT(INCLUDING THE WELFARE TO WORK TAX CREDIT)

The Work Opportunity Tax Credit program helps to meet one of the most important and long-standing goals of Congress – to move people from welfare to work …. Making taxpayers out of those who are now on public assistance or unemployed.

The categories of people eligible for the WOTC are:

• Welfare (AFDC/TANF) Recipients

• Veterans on Food Stamps

• Disabled Veterans

• Unemployed Veterans

• Ex-Felons

• Designated Community Residents

(Empowerment Zones, Renewal Communities)

• Vocational Rehabilitation Participants

• Disconnected Youth

• Summer Youth Employees

• Food Stamp Recipients

• SSI Recipients

• Long-Term TANF Recipients

(Former Welfare-To-Work Program)

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Federal Work Opportunity Tax Credit (including the Welfare to Work Tax Credit) • Federal Empowerment Zone Credits • Federal Renewal Community Credits

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“HIRING INCENTIVE TAX CREDIT MANAGEMENT”

“GOING TO WORK FOR YOUR BOTTOM LINE SINCE 1981”

WOTC PROGRAM BENEFITSGeneral

The incentive for hiring employees that fall into these categories is a tax credit which is calculated as a percentage of the the wages paid to the employee. For most categories, this credit is 40% of the first $6,000 of the employee’s first year wages ($2400). If the employee works at least 120 hours, but less than 400 hours, the credit is reduced to 25% of wages earned.

Disabled VeteransFor the Disabled Veteran category, the benefit is extended out to the first $12,000 of the employees wages, yielding a maximum tax credit of $4,800.

TANF RecipientsFor long-term TANF recipients (former Welfare-To-Work program) the benefit is significantly greater, providing a tax credit of 40% of the first $10,000 of the employee’s first-year income, and 50% of the first $10,000 of the employee’s second-year wages. This provides a maximum tax credit of $9,000 per employee in this category.

Mancon keeps it straight!Sound complicated? It is. That’s where we come in. Mancon will handle the identification of qualifying employees, verification of qualifications, tracking, and approval of these credits for you. And you pay only when we deliver tax credits to your bottom line!

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Federal Work Opportunity Tax Credit (including the Welfare to Work Tax Credit) • Federal Empowerment Zone Credits • Federal Renewal Community Credits

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“HIRING INCENTIVE TAX CREDIT MANAGEMENT”

“GOING TO WORK FOR YOUR BOTTOM LINE SINCE 1981”

EMPOWERMENT ZONE AND RENEWAL COMMUNITY TAX CREDITS

EMPOWERMENT ZONE AND RENEWAL COMMUNITY SERVICES

The Empowerment Zone Employment Credit is one of the benefits enacted as part of the OMNIBUS Budget Reconciliation Act of 1993 as part of the Empowerment Zone/Enterprise Community Initiative. This benefit offers businesses an opportunity to reduce their corporate tax liability by hiring individuals who live within an empowerment zone. The Empowerment Zone Employment Credit is available in various Empowerment Zones located throughout the country. The Renewal Community Credit is available in various renewal communities throughout the country.

The Federal Income Tax Credit is equal to 20 percent of the first $15,000 in annual wages paid to an empowerment zone resident for each year through 2009. The Federal Income Tax Credit is equal to 15% of the first $10,000 in annual wages paid to a Renewal Community Resident for each year through 2009.

A.) Verify established empowerment zones and renewal communities, as well as any year to year changes that effect qualified tax credit with H.U.D. and the Department of Treasurey.

B.) Qualify employees based upon residency, job classification and 90 day employment requirement.

C.) Track all post office box and route addresses through Mancon’s mapping database or by field representative to verify zone residency.

D.) Compute tax Credits on a quarterly basis on all eligible employees minus any Work Opportunity Tax Credit (WOTC) wages claimed by employer.

E.) Complete Form 8844 to claim Empowerment Zone Employment Credits from the Internal Revenue Service, including the appropriate documentation required by the Federal Government.

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Federal Work Opportunity Tax Credit (including the Welfare to Work Tax Credit) • Federal Empowerment Zone Credits • Federal Renewal Community Credits

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“HIRING INCENTIVE TAX CREDIT MANAGEMENT”

“GOING TO WORK FOR YOUR BOTTOM LINE SINCE 1981”

THE WOTC TAX CREDIT PROCESS

Client• The applicant completes the Pre-Screening

Notice (IRS Form 8850) prior to being hired. • The HR Manager calls Mancon on our toll free

number for a WOTC Interview and we speak with the new hire. (As an option, Mancon provides a mail-in procedure in place of the call.)

• If the new hire is not eligible for one of the programs, the process is completed.

• If the new hire is eligible, the HR Manager will be instructed on completing the vital information required on the appropriate forms.

Mancon• Mancon retrieves all third party documentation required to prove eligibility, such as

welfare records, conviction records, family information, etc. • We submit the completed WOTC form with all pertinent supporting documentation to

the State Employment Security Agency (SESA). • We actively monitor our system for rehires in order to reactivate any eligible

employees who might have terminated before meeting the required employment hours.

• We issue monthly call compliance reports that allow management to track calls on new hires and eligibility percentages.

• We issue quarterly Tax Credit Reports and Annual Fiscal Year End Tax Credit Reports based on total eligible employees, certified employees, and wage information received from the client that display the results of the program.

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Work Opportunity Tax Credit Instructions

1. All applicants, prior to the job offer, must complete the IRS Form 8850. Each time a job offer is extended, the HR Representative/Manager must call Mancon at 1-800-688-8582 to screen for the Work Opportunity Tax Credit program. Please have the completed Form 8850 and a Mancon Authorization Form available when making the call.

2. If the applicant meets the Work Opportunity Tax Credit criteria, the Mancon Representative will assist them in completing the Mancon Authorization Form. The Mancon Representative will also assist the HR Representative/Manager in completing the “Employers Use Only Section” on Form 8850.

3. If the applicant appears to be eligible, the Mancon Representative will request the HR Representative/Manager to place the ORIGINAL Form 8850, the ORIGINAL Mancon Authorization Form, and two forms of ID in the Mancon prepaid envelopes and immediately mail them to Mancon. A delay could result in lost credits.

NOTE: If the applicant does not appear to be eligible for the program you will not need to mail in the forms. Additional forms and envelopes may be ordered from Mancon at 1-800-688-8582. Forms may also be downloaded from our website at www.manconsolutions.com. The forms on the website are electronic forms that can be filled out on the computer, or they can simply be printed blank and copied. Note that Form 8850 may be photocopied, but must be copied as a single double-sided sheet. If you have any questions, please contact Mancon at 1-800-688-8582

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OMB No. 1545-1500 Form 8850 Department of the TreasuryInternal Revenue Service

Check here if you received a conditional certification from the state workforce agency (SWA) or a participating local agency for the work opportunity credit.

2

3 ● I am a member of a family that has received assistance from Temporary Assistance for Needy Families (TANF) for any

9 months during the past 18 months.

Cat. No. 22851L

Pre-Screening Notice and Certification Request forthe Work Opportunity Credit

Form 8850 (Rev. 6-07)

(Rev. June 2007)

Job applicant: Fill in the lines below and check any boxes that apply. Complete only this side.

Your name Street address where you live City or town, state, and ZIP code

a Received food stamps for the past 6 months, or

Job applicant’s signature �

If you are under age 40, enter your date of birth (month, day, year)

Social security number �

/ /

● I am a veteran and a member of a family that received food stamps for at least a 3-month period during the past 15months. ● I was referred here by a rehabilitation agency approved by the state, an employment network under the Ticket to Work program, or the Department of Veterans Affairs. ● I am at least age 18 but not age 40 or older and I am a member of a family that:

● During the past year, I was convicted of a felony or released from prison for a felony.

b Received food stamps for at least 3 of the past 5 months, but is no longer eligible to receive them.

Under penalties of perjury, I declare that I gave the above information to the employer on or before the day I was offered a job, and it is, to the best ofmy knowledge, true, correct, and complete.

Date

/ /

For Privacy Act and Paperwork Reduction Act Notice, see page 2.

Telephone number

( ) -

� See separate instructions.

Check here if any of the following statements apply to you.

Check here if you are a member of a family that: ● Received TANF payments for at least the past 18 months, or

● Stopped being eligible for TANF payments during the past 2 years because federal or state law limited the maximum time those payments could be made.

● I received supplemental security income (SSI) benefits for any month ending during the past 60 days.

5

Signature—All Applicants Must Sign

1 Check here if you are completing this form before August 28, 2007, and you lived in the area impacted by HurricaneKatrina on August 28, 2005. If so, please enter the address, including county or parish and state where you lived at that time.

● Received TANF payments for any 18 months beginning after August 5, 1997, and the earliest 18-month period beginning after August 5, 1997, ended during the past 2 years, or

Check here if you are a veteran entitled to compensation for a service-connected disability and, during the past year,you were: ● Discharged or released from active duty in the U.S. Armed Forces, or

4

● Unemployed for a period or periods totaling at least 6 months.

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Page 2

Form 8850 (Rev. 6-07)

For Employer’s Use Only

Employer’s name

City or town, state, and ZIP code

Date applicant:

Telephone no.

Street address

Under penalties of perjury, I declare that the applicant completed this form on or before the day a job was offered to the applicant and that the information I havefurnished is, to the best of my knowledge, true, correct, and complete. Based on the information the job applicant furnished on page 1, I believe the individual is amember of a targeted group. I hereby request a certification that the individual is a member of a targeted group.

Gaveinformation

Wasofferedjob

Washired

Startedjob

Employer’s signature �

/ /

/ /

/ /

/ /

/ /

Title

Date

EIN �

If, based on the individual’s age and home address, he or she is a member of group 4 or 6 (as described under Membersof Targeted Groups in the separate instructions), enter that group number (4 or 6) �

( ) -

Person to contact, if different from above

City or town, state, and ZIP code

Telephone no.

Street address

( ) -

Privacy Act andPaperwork ReductionAct Notice

Section 51(d)(13) permits a prospectiveemployer to request the applicant tocomplete this form and give it to theprospective employer. The informationwill be used by the employer tocomplete the employer’s federal taxreturn. Completion of this form isvoluntary and may assist members oftargeted groups in securing employment.Routine uses of this form include givingit to the state workforce agency (SWA),which will contact appropriate sourcesto confirm that the applicant is amember of a targeted group. This formmay also be given to the InternalRevenue Service for administration ofthe Internal Revenue laws, to theDepartment of Justice for civil and

The time needed to complete and filethis form will vary depending onindividual circumstances. The estimatedaverage time is: Recordkeeping 5 hrs., 30 min.

Learning about the lawor the form 24 min.

Preparing and sending this formto the SWA 30 min.

If you have comments concerning theaccuracy of these time estimates orsuggestions for making this formsimpler, we would be happy to hearfrom you. You can write to the InternalRevenue Service, Tax ProductsCoordinating Committee,SE:W:CAR:MP:T:T:SP, 1111 ConstitutionAve. NW, IR-6406, Washington, DC20224. Do not send this form to this address.Instead, see When and Where To File inthe separate instructions.

Section references are to the InternalRevenue Code.

Form 8850 (Rev. 6-07)

criminal litigation, to the Department ofLabor for oversight of the certificationsperformed by the SWA, and to cities,states, and the District of Columbia foruse in administering their tax laws. Wemay also disclose this information toother countries under a tax treaty, tofederal and state agencies to enforcefederal nontax criminal laws, or tofederal law enforcement and intelligenceagencies to combat terrorism. You are not required to provide theinformation requested on a form that issubject to the Paperwork Reduction Actunless the form displays a valid OMBcontrol number. Books or recordsrelating to a form or its instructions mustbe retained as long as their contentsmay become material in theadministration of any Internal Revenuelaw. Generally, tax returns and returninformation are confidential, as requiredby section 6103.

State andcounty orparish ofjob

Check if the individual was not your employee on August 28, 2005, and this is the first time the employee has been hired by you sinceAugust 28, 2005.

Complete Only If Box 1 on Page 1 is Checked

Mancon 800 688 8582

P.O. Box 24001

Greenville, SC 29616

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MANCONMANAGEMENT CONSULTANTS

AUTHORIZATION FOR RELEASE OF INFORMATION

P.O. Box 24001 Greenville, SC 29616-9919

(864) 458-8868 (800) 688-8582

Fax (864) 458-8851

I, ____________________________________________________________________________

(SSN) _________________________________ (DOB) ________________________________hereby request and authorize Mancon to obtain from:

________________________________________________Name of Agency or Person holding Information

______________________________________________________________________________Address

The following information from my records:

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________for the purpose of Work Opportunity Tax Credit Certification.

I hereby authorize Mancon to act on my behalf to do whatever is necessary to obtain a WOTC certification in my name. All information to be obtained from this agency will be held strictly confidential and cannot be released by the recipient except in the course of obtaining the WOTC certification. I understand that this authorization will remain in effect for the period necessary to complete all transactions on accounts related to services provided to me.

I understand that unless otherwise limited by state or federal regulation, and except to the extent that action has been taken which was based on my consent, I may withdraw this consent at any time.

___________________________________ ____________________________________Date Date

___________________________________ ____________________________________Signature of Employee Signature of Witness

____________________________________ Title

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Federal Work Opportunity Tax Credit (including the Welfare to Work Tax Credit) • Federal Empowerment Zone Credits • Federal Renewal Community Credits

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“HIRING INCENTIVE TAX CREDIT MANAGEMENT”

“GOING TO WORK FOR YOUR BOTTOM LINE SINCE 1981”

MANAGEMENT REPORTS

1. Total Hires per Location2. Total Calls per Location3. Call Compliance Rate4. Eligible Employees5. Eligibility Percentage

1. Total Certifications per Location2. Total Wages per Location3. Total Credits per Location

You will receive a monthly WOTC Call Compliance Report containing the following information:

You will also receive a Quarterly WOTC Tax Credit Report to offset Quarterly Tax Payments. You will receive a Fiscal/Year End Tax Report for use in preparing your tax return. The reports will contain the following information:

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Location City State # Hires # Calls % Calls # Eligible % Eligible

AA1 Omaha NE 25 20 80% 4 20%

AA2 Sioux City IA 14 11 79% 2 18%

Grand Total 39 31 79% 6 19%

WOTC Eligibility ReportMAY 2008

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MANCON SCREENING CALL DATA

LAST NAME FIRST NAME HIRE DATE SSN LAST NAME FIRST NAME HIRE DATE ELIG CAT

Location: AA1Albritton Kimberly 5/6/2008 123-45-6789 Albritton Kimberly 5/6/2008 NAllen Richard 5/6/2008 123-45-6790 Allen Richard 5/6/2008 Y CAraiza Cristina 5/7/2008 123-45-6791 Araiza Cristina 5/7/2008 Y CArmstrong Richard 5/8/2008 123-45-6792 Armstrong Richard 5/8/2008 NArroyo Charlie 5/9/2008 123-45-6793 Arroyo Charlie 5/9/2008 NBarrington Trenton 5/10/2008 123-45-6794 Barrington Trenton 5/10/2008 NBelden Randy 5/11/2008 123-45-6795 Belden Randy 5/11/2008 NBell Edward 5/12/2008 123-45-6796 Bell Edward 5/12/2008 NBenjamin Michael 5/13/2008 123-45-6797 Benjamin Michael 5/13/2008 NBernal John 5/14/2008 123-45-6798 Bernal John 5/14/2008 Y CBlackburn Jr. Rodney 5/15/2008 123-45-6799 Blackburn Jr. Rodney 5/15/2008 NBrower Kevin 5/16/2008 123-45-6800 Brower Kevin 5/16/2008 NBrown Todd 5/17/2008 123-45-6801 Brown Todd 5/17/2008 NCanela Maria 5/18/2008 123-45-6802 Canela Maria 5/18/2008 Y CCarroll Eugen 5/19/2008 123-45-6803 Carroll Eugen 5/19/2008 NClos David 5/20/2008 123-45-6804 Clos David 5/20/2008 NContreras Armandon 5/21/2008 123-45-6805 Contreras Armandon 5/21/2008 NCorona Juan 5/22/2008 123-45-6806 Corona Juan 5/22/2008 NEstes Marjorie 5/23/2008 123-45-6807 Estes Marjorie 5/23/2008 NForrester Timothy 5/24/2008 123-45-6808 Forrester Timothy 5/24/2008 NGalaviz Ernie 5/25/2008 123-45-6809Garcia Francisco 5/26/2008 123-45-6810Garcia Richard 5/27/2008 123-45-6811Gonzalez Efrain 5/28/2008 123-45-6812Gordon Shawn 5/29/2008 123-45-6813

Total New Hires: 25 Total Calls: 20 Total Eligible: 4Location: AA2Guajordo Armandon 5/6/2008 123-45-6814 Guajordo Armandon 5/6/2008 NHagerty Michael 5/7/2008 123-45-6815 Hagerty Michael 5/7/2008 NHaney daniel 5/8/2008 123-45-6816 Haney daniel 5/8/2008 NHernandez Noe 5/9/2008 123-45-6817 Hernandez Noe 5/9/2008 NKennedy Chris 5/10/2008 123-45-6818 Kennedy Chris 5/10/2008 NAlbritton Jason 5/11/2008 123-45-6819 Albritton Jason 5/11/2008 Y CAllen Austin 5/12/2008 123-45-6820 Allen Austin 5/12/2008 NAraiza Michael 5/13/2008 123-45-6821 Araiza Michael 5/13/2008 NArmstrong Noe 5/14/2008 123-45-6822 Armstrong Noe 5/14/2008 NArroyo Chris 5/15/2008 123-45-6823 Arroyo Chris 5/15/2008 Y CBarrington Jason 5/16/2008 123-45-6824 Barrington Jason 5/16/2008 NBelden Austin 5/17/2008 123-45-6825Bell Michael 5/18/2008 123-45-6826Benjamin Joe 5/19/2008 123-45-6827

Total New Hires: 14 Total Calls: 11 Total Eligible: 2

Grand Totals New Hires: 39 Calls: 31 Eligible: 6

WOTC CALL COMPLIANCE REPORT

COMPANY HIRING DATA MAY 2008

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2008 FYE TAXLAST NAME FIRST NAME SSN CATEGORY HIRE DATE TERM DATE VOUCH DATE CERT DATE YTDHRS WAGES CREDITS

Location: AA1

Guajordo Kimberly 123-45-6789 G 2/25/2008 7/20/2008 5/25/2008 6/30/2008 125 1,250.73 312.68 Hagerty Richard 123-45-6790 C 2/28/2008 7/21/2008 5/26/2008 7/1/2008 135 1,381.05 345.26 Haney Cristina 123-45-6791 G 2/29/2008 5/27/2008 7/2/2008 400 4,092.00 1,636.80 Hernandez Richard 123-45-6792 C 3/1/2008 5/28/2008 7/3/2008 410 4,194.30 1,677.72 Kennedy Charlie 123-45-6793 G 3/2/2008 7/25/2008 5/29/2008 7/4/2008 420 4,296.60 1,718.64 Albritton Trenton 123-45-6794 C 3/3/2008 7/25/2008 5/30/2008 7/5/2008 192 1,964.16 491.04 Allen Randy 123-45-6795 G 3/4/2008 5/31/2008 7/6/2008 300 3,069.00 767.25 Araiza Edward 123-45-6796 C 3/5/2008 6/1/2008 7/7/2008 433 4,429.59 1,771.84

8 Employees 24,677.43 8,721.23

Guajordo Armandon 000-00-0001 C 2/15/2008 5/15/2008 400 4,092.00 1,636.80 Hagerty Michael 000-00-0002 G 2/16/2008 8/12/2008 5/16/2008 410 4,194.30 1,677.72

2 Employees 8,286.30$ 3,314.52$

Grand Total 10 Employees 32,963.73$ 12,035.75$

Wages CreditsWOTC Totals by Percentage # 7,664.94 1,916.24

# 25,298.79 10,119.52

Mancon WOTC Tax Credit Report

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2008 2008LAST NAME FIRST NAME SSN CATEGORY HIRE DATE TERM DATE VOUCH DATE YTDHRS WAGES

Location: AA1

Guajordo Kimberly 123-45-6789 G 2/25/2008 7/20/2008 5/25/2008 125 1,250.73 Hagerty Richard 123-45-6790 C 2/28/2008 7/21/2008 5/26/2008 135 1,381.05 Haney Cristina 123-45-6791 G 2/29/2008 5/27/2008 145 1,483.35 Hernandez Richard 123-45-6792 C 3/1/2008 5/28/2008 155 1,585.65 Kennedy Charlie 123-45-6793 G 3/2/2008 7/25/2008 5/29/2008 165 1,687.95 Albritton Trenton 123-45-6794 C 3/3/2008 5/30/2008 175 1,790.25 Allen Randy 123-45-6795 G 3/4/2008 8/9/2008 5/31/2008 185 1,892.55 Araiza Edward 123-45-6796 C 3/5/2008 8/10/2008 6/1/2008 195 1,994.85 Guajordo Armandon 123-45-6797 C 3/6/2008 6/2/2008 205 2,097.15 Hagerty Michael 123-45-6798 G 3/7/2008 8/12/2008 6/3/2008 215 2,199.45 Guajordo Trenton 123-45-6799 G 3/8/2008 6/4/2008 225 2,301.75 Hagerty Randy 123-45-6800 C 3/9/2008 6/5/2008 235 2,404.05 Haney Edward 123-45-6801 G 3/10/2008 6/6/2008 245 2,506.35 Hernandez Armandon 123-45-6802 C 3/11/2008 6/7/2008 255 2,608.65 Kennedy Michael 123-45-6803 G 3/12/2008 6/8/2008 265 2,710.95

15 Employees 29,894.73

Location: AA2

Guajordo Kimberly 123-45-6804 C 3/13/2008 6/9/2008 275 2,813.25 Hagerty Richard 123-45-6805 G 3/14/2008 6/10/2008 285 2,915.55 Haney Cristina 123-45-6806 C 3/15/2008 6/11/2008 295 3,017.85 Allen Richard 123-45-6807 C 3/16/2008 6/12/2008 305 3,120.15 Araiza Charlie 123-45-6808 G 3/17/2008 6/13/2008 315 3,222.45 Guajordo Trenton 123-45-6809 G 3/18/2008 6/14/2008 325 3,324.75 Hagerty Randy 123-45-6810 C 3/19/2008 6/15/2008 335 3,427.05 Allen Edward 123-45-6811 G 3/20/2008 6/16/2008 345 3,529.35 Araiza Armandon 123-45-6812 C 3/21/2008 6/17/2008 355 3,631.65 Guajordo Michael 123-45-6813 G 3/22/2008 6/18/2008 365 3,733.95 Hagerty Kimberly 123-45-6814 C 3/23/2008 6/19/2008 375 3,836.25 Guajordo Richard 123-45-6815 G 3/24/2008 6/20/2008 385 3,938.55 Allen Cristina 123-45-6816 C 3/25/2008 6/21/2008 395 4,040.85 Araiza Trenton 123-45-6817 C 3/26/2008 5/30/2008 192 1,964.16 Guajordo Randy 123-45-6818 G 3/27/2008 8/9/2008 5/31/2008 300 3,069.00 Hagerty Edward 123-45-6819 C 3/28/2008 8/10/2008 6/1/2008 433 4,429.59 Guajordo Armandon 123-45-6820 C 3/29/2008 5/15/2008 400 4,092.00 Hagerty Michael 123-45-6821 G 3/30/2008 8/12/2008 5/16/2008 410 4,194.30

18 Employees 62,300.70$

Grand Total 33 Employees 92,195.43$

Mancon WOTC Tax Credit Report of EmployeesPending with DOL

Page 15: Informational Brochure

Federal Work Opportunity Tax Credit (including the Welfare to Work Tax Credit) • Federal Empowerment Zone Credits • Federal Renewal Community Credits

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“HIRING INCENTIVE TAX CREDIT MANAGEMENT”

“GOING TO WORK FOR YOUR BOTTOM LINE SINCE 1981”

OUR COMMITTMENT• Mancon’s simplified process is customized and easily implemented into your company’s hiring procedure.

• Mancon’s services will reduce the substantial amount of paperwork company employee’s are reguired to process, thereby reducing overhead cost and allowing your employees to focus on more “Value Added” issues.

• Mancon is customer service oriented and develops personal relationships with each client.

• Mancon uses up to date technology and has a personalized computer system that enables us to efficiently track all eligible employees, accurately calculate the credits earned, and provide timely reports to maximize the program for our clients.

• Mancon’s services will increase Profit After Tax, thereby increasing earnings per share.

• Mancon’s contingency fee offers NO COST to you unless we recover tax credits for your company.