Updated NY State withholding tax tables a/o 4/1/96.
*** CORRECTED FOR SUI EMPLOYER ***

March 18, 1996

Effective April 1, 1996 the New York State payroll tax witholding rates change. Please update your computer tax table prior to the payroll paying from 4/1/96 based on the following two screens. Do not update your tax table before then.

From any menu type STTAX or PR,8,2,2 (ENTER)

                              STATE TAX INFORMATION

  ----------  S I N G L E ----------        --------- M A R R I E D -------
   [level 01-06]     [level 07-12]           [level 01-06]     [level 07-12]
  Rate    Cutoff     Rate    Cutoff         Rate    Cutoff    Rate    Cutoff
  4.00    .00        7.50   150000.00       4.00   .00        7.50   150000.00
  5.00    5500.00    .00    .00             5.00   5500.00    .00    .00
  6.00    8000.00    .00    .00             6.00   8000.00    .00    .00
  7.00    11000.00   .00    .00             7.00   11000.00   .00    .00
  7.50    90000.00   .00    .00             7.50   90000.00   .00    .00
  8.00    100000.00  .00    .00             8.00   100000.00  .00    .00

  SDI  Employee    : .50    31.20                            Annual Exemptions
  SDI  Employer    : .50    31.20                             Amount 1000.00
  SUI Employer     : *****  7000.00                           Rate   17.00

                  Annual  Deduction                         2nd State Tax
               Single       6300.00                    Annual Exempt .00
               Married      6800.00                    Fica Ded. to  .00
               Head House   6800.00

***** Note: The SUI Employer field affects your quarterly state report and is unique for each facility.

The New York City tax withholding did not change and is provided below for informational purposes only.

CITYTAX or PR,8,2,3 (ENTER)


                               CITY TAX INFORMATION

                    Rate     Cutoff                        Rate     Cutoff
  level  - 1       2.20    .00             level  - 8     .00   .00
         - 2       3.08    8000.00                - 9     .00   .00
         - 3       3.63    8700.00                - 10    .00   .00
         - 4       4.35    15000.00               - 11    .00   .00
         - 5       4.57    25000.00               - 12    .00   .00
         - 6       4.68    60000.00               - 13    .00   .00
         - 7       .00     .00                    - 14    .00   .00

                    Rate     Cutoff                     Single      Married   
 Surcharge         .00   .00       Deduction  5000.00     5500.00  
                   .00   .00


 Annual Exemption  Amount  1000.00
 Annual Deduction  Rate    17.00

Sincerely yours,

Client Service