Federal, New York State, and New York City withholding tax tables as of 1/1/97.

(IRS CIR E ANNUAL)          FEDERAL TAX INFORMATION
                        Single                       Married
                     Rate       Cutoff            Rate       Cutoff
    level  - 1      15.00     2650.00              15.00     6450.00
           - 2      28.00     26150.00             28.00     45450.00
           - 3      31.00     55500.00             31.00     92850.00
           - 4      36.00     126150.00            36.00     156000.00
           - 5      39.60     272550.00            39.60     275300.00
           - 6      .00      .00                   .00       .00      
           - 7      .00      .00                   .00       .00      
 Annual Exemption            2650.00                         2650.00  
                               -- Earned Income Credit --
    Level  - 1      6500.     20.40                3250.     20.40    
           - 2      11930     1326.00              5965.     663.00  
           - 3      .00       .00                  .00       .00     
 Min/Max Rates      .00       9.59                 .00       9.59 
       
  FICA  Employer    7.65      65400.00   Employee  7.65      65400.00 
        level 2     1.45      999999.00  level 2   1.45      999999.00
                                           Unempl  .62       7000.00  

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 8.14 100000.00 4.00 .00 8.14 100000.00 4.50 8000.00 7.35 150000.00 4.50 8000.00 7.35 150000.00 5.25 11000.00 .00 .00 5.25 11000.00 .00 .00 5.90 13000.00 .00 .00 5.90 13000.00 .00 .00 6.85 20000.00 .00 .00 6.85 20000.00 .00 .00 7.64 90000.00 .00 .00 7.64 900000.00 .00 .00 SDI Employee : FACILITY DEPENDENT Annual Exemptions SDI Employer : LEAVE AS IS UNLESS Amount 1000.00 SUI Employer : CHANGED 7000.00 Rate 17.00 Annual Deduction 2nd State Tax Single 6975.00 Annual Exempt .00 Married 7475.00 Fica Ded. to .00 Head House 7475.00

From any menu type CITYTTAX 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,





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