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<div class=3DWordSection1>

<div align=3Dcenter>

<table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 wi=
dth=3D"100%"
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width=3D600
   style=3D'width:6.25in;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padd=
ing-alt:
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    <td width=3D"100%" valign=3Dtop style=3D'width:100.0%;padding:.75pt .75=
pt .75pt .75pt'></td>
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   <tr style=3D'mso-yfti-irow:1'>
    <td valign=3Dtop style=3D'background:white;padding:0in 0in 0in 0in'>
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     width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;mso-yfti-tbll=
ook:
     1184;mso-padding-alt:0in 0in 0in 0in' id=3D"content_LETTER.BLOCK1">
     <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:ye=
s'>
      <td width=3D"100%" valign=3Dtop style=3D'width:100.0%;background:whit=
e;
      padding:0in 0in 0in 0in'>
      <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=
=3D0
       width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;mso-yfti-tb=
llook:
       1184;mso-padding-alt:0in 0in 0in 0in'>
       <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:=
yes'>
        <td style=3D'padding:0in 0in 0in 0in'>
        <p class=3DMsoNormal style=3D'margin-bottom:12.0pt'><span style=3D'=
mso-no-proof:
        yes'><img width=3D600 height=3D230 id=3D"_x0000_i1025"
        src=3D"https://origin.ih.constantcontact.com/fs023/1102052405635/im=
g/524.jpg"
        alt=3D"Description: Benefits Law"></span></p>
        </td>
       </tr>
      </table>
      </td>
     </tr>
    </table>
    <p class=3DMsoNormal><o:p>&nbsp;</o:p></p>
    <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0
     width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;mso-yfti-tbll=
ook:
     1184;mso-padding-alt:0in 0in 0in 0in'>
     <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:ye=
s'>
      <td width=3D415 valign=3Dtop style=3D'width:311.25pt;background:white;
      padding:3.75pt 3.75pt 3.75pt 3.75pt'>
      <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=
=3D0
       width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;mso-yfti-tb=
llook:
       1184;mso-padding-alt:0in 0in 0in 0in'>
       <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes'>
        <td width=3D"100%" valign=3Dtop style=3D'width:100.0%;padding:0in 0=
in 0in 0in'></td>
       </tr>
       <tr style=3D'mso-yfti-irow:1'>
        <td width=3D"100%" valign=3Dtop style=3D'width:100.0%;padding:0in 0=
in 0in 0in'>
        <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpaddin=
g=3D0
         width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;mso-yfti-=
tbllook:
         1184;mso-padding-alt:0in 0in 0in 0in' id=3D"content_LETTER.BLOCK7">
         <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastro=
w:
          yes'>
          <td style=3D'padding:3.75pt 3.75pt 3.75pt 3.75pt'>
          <div>
          <p class=3DMsoNormal style=3D'line-height:12.0pt'><a name=3DLETTE=
R.BLOCK7><span
          style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:=
black'>&nbsp;&nbsp;
          </span></a><span style=3D'font-size:10.0pt;font-family:"Arial","s=
ans-serif";
          color:black'><o:p></o:p></span></p>
          <p class=3DMsoNormal style=3D'line-height:12.0pt'><span style=3D'=
font-size:
          10.0pt;font-family:"Arial","sans-serif";color:black'>September
          16,&nbsp;2011&nbsp;<o:p></o:p></span></p>
          <p class=3DMsoNormal style=3D'line-height:12.0pt'><span style=3D'=
font-size:
          10.0pt;font-family:"Arial","sans-serif";color:black'><o:p>&nbsp;<=
/o:p></span></p>
          <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;li=
ne-height:
          12.0pt'><b><span style=3D'font-size:10.0pt;font-family:"Arial","s=
ans-serif";
          color:black'>NEW DEADLINE<br>
          FOR ANNUAL MEDICARE PART D NOTICES IS FAST APPROACHING</span></b>=
<span
          style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:=
black'><o:p></o:p></span></p>
          <p style=3D'margin:0in;margin-bottom:.0001pt;line-height:12.0pt'>=
<span
          style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:=
black'>&nbsp;<o:p></o:p></span></p>
          <p style=3D'margin:0in;margin-bottom:.0001pt;line-height:12.0pt'>=
<span
          style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:=
black'>Employers
          who provide prescription drug coverage to Medicare eligible
          individuals are required to distribute a Notice of Creditable (or=
 <span
          class=3DSpellE>Noncreditable</span>) Coverage annually to eligible
          individuals on or before the annual election period for Medicare =
Part
          D coverage.<o:p></o:p></span></p>
          <p style=3D'margin:0in;margin-bottom:.0001pt;line-height:12.0pt'>=
<span
          style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:=
black'>&nbsp;<o:p></o:p></span></p>
          <p style=3D'margin:0in;margin-bottom:.0001pt;line-height:12.0pt'>=
<span
          style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:=
black'>Pursuant
          to the Patient Protection and Affordable Care Act (&quot;<span
          class=3DSpellE>PPACA</span>&quot;), beginning in 2011 the annual
          election period for Medicare Part D prescription drug coverage was
          changed and now runs from October 15th through December 7th.&nbsp;
          (Prior to <span class=3DSpellE>PPACA's</span> enactment, the elec=
tion
          period ran from November 15th through December 31st).&nbsp;<stron=
g><span
          style=3D'font-family:"Arial","sans-serif"'> <u>As a result, emplo=
yers
          need to move quickly to prepare and distribute the required Notic=
e of
          Creditable (or <span class=3DSpellE>Noncreditable</span>) Coverage
          prior to October 15, 2011.</u></span></strong><o:p></o:p></span><=
/p>
          <p style=3D'margin:0in;margin-bottom:.0001pt;line-height:12.0pt'>=
<span
          style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:=
black'>&nbsp;<o:p></o:p></span></p>
          <p style=3D'margin:0in;margin-bottom:.0001pt;line-height:12.0pt'>=
<span
          style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:=
black'>You
          can obtain a copy of the updated model notice from the Centers for
          Medicare and Medicaid Services website at : <a
          href=3D"http://r20.rs6.net/tn.jsp?llr=3Ddmmcxlcab&amp;et=3D110766=
4579889&amp;s=3D0&amp;e=3D001eqCnNk32it6Fe-ya2Dy0ym3XrVlx332lQF-L_lNHox1Lll=
tbLU4crMxYh7XsWoI2MRYpwBmjM3vReJ1LULkocERENyfbukTpiO024CuALzaf81l6iw3qlA=3D=
=3D"
          target=3D"_blank">www.cms.gov/CreditableCoverage</a><o:p></o:p></=
span></p>
          <p style=3D'margin:0in;margin-bottom:.0001pt;line-height:12.0pt'>=
<span
          style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:=
black'>&nbsp;<o:p></o:p></span></p>
          <p style=3D'margin:0in;margin-bottom:.0001pt;line-height:12.0pt'>=
<span
          style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:=
black'>If
          you have questions please contact:<o:p></o:p></span></p>
          <p style=3D'margin:0in;margin-bottom:.0001pt;line-height:12.0pt'>=
<span
          style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:=
black'>Ed
          Hammond at 248.988.1821 or <a href=3D"mailto:ehammond@clarkhill.c=
om"
          target=3D"_blank">ehammond@clarkhill.com</a> <o:p></o:p></span></=
p>
          <p style=3D'margin:0in;margin-bottom:.0001pt;line-height:12.0pt'>=
<span
          style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:=
black'>Kristi
          Gauthier at 248.988.5854 or <a href=3D"mailto:kgauthier@clarkhill=
.com"
          target=3D"_blank">kgauthier@clarkhill.com</a><o:p></o:p></span></=
p>
          <p style=3D'margin:0in;margin-bottom:.0001pt;line-height:12.0pt'>=
<span
          style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:=
black'>&nbsp;<o:p></o:p></span></p>
          <p class=3DMsoNormal style=3D'line-height:12.0pt'><span style=3D'=
font-size:
          10.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;&nbsp;=
&nbsp;&nbsp;</span><span
          style=3D'font-size:10.0pt;font-family:Symbol;color:black'><o:p></=
o:p></span></p>
          </div>
          </td>
         </tr>
        </table>
        </td>
       </tr>
       <tr style=3D'mso-yfti-irow:2;mso-yfti-lastrow:yes'>
        <td width=3D"100%" valign=3Dtop style=3D'width:100.0%;padding:0in 0=
in 0in 0in'></td>
       </tr>
      </table>
      </td>
      <td width=3D180 valign=3Dtop style=3D'width:135.0pt;border:none;borde=
r-left:
      solid #B2B2B2 1.0pt;background:white;padding:3.75pt 3.75pt 3.75pt 3.7=
5pt'>
      <table class=3DMsoNormalTable border=3D0 cellspacing=3D1 cellpadding=
=3D0
       width=3D"100%" style=3D'width:100.0%;mso-cellspacing:.7pt;mso-yfti-t=
bllook:
       1184;mso-padding-alt:0in 0in 0in 0in' id=3D"content_LETTER.BLOCK3">
       <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:=
yes'>
        <td width=3D"100%" style=3D'width:100.0%;padding:0in 0in 0in 0in'>
        <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpaddin=
g=3D0
         width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;mso-yfti-=
tbllook:
         1184;mso-padding-alt:0in 0in 0in 0in'>
         <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastro=
w:
          yes'>
          <td style=3D'padding:3.75pt 3.75pt 3.75pt 3.75pt'>
          <div>
          <p class=3DMsoNormal style=3D'line-height:12.0pt'><a name=3DLETTE=
R.BLOCK3><span
          style=3D'font-size:8.5pt;font-family:"Arial","sans-serif";color:#=
818249'>For
          more information contact:</span></a><span style=3D'font-size:8.5p=
t;
          font-family:"Arial","sans-serif";color:#818249'><o:p></o:p></span=
></p>
          </div>
          <div>
          <p class=3DMsoNormal style=3D'line-height:12.0pt'><span style=3D'=
font-size:
          8.5pt;font-family:"Arial","sans-serif";color:#818249'><br>
          Thomas P. Brady<o:p></o:p></span></p>
          </div>
          <div>
          <p class=3DMsoNormal style=3D'line-height:12.0pt'><strong><span
          style=3D'font-size:8.5pt;font-family:"Arial","sans-serif";color:#=
818249'><a
          href=3D"mailto:tbrady@clarkhill.com" target=3D"_blank"><span
          style=3D'color:lightslategray'>tbrady@clarkhill.com</span></a></s=
pan></strong><span
          style=3D'font-size:8.5pt;font-family:"Arial","sans-serif";color:#=
818249'><o:p></o:p></span></p>
          </div>
          <div>
          <p class=3DMsoNormal style=3D'line-height:12.0pt'><span style=3D'=
font-size:
          8.5pt;font-family:"Arial","sans-serif";color:#818249'>313.965.829=
1<o:p></o:p></span></p>
          </div>
          <div>
          <p class=3DMsoNormal style=3D'line-height:12.0pt'><span style=3D'=
font-size:
          8.5pt;font-family:"Arial","sans-serif";color:#818249'><o:p>&nbsp;=
</o:p></span></p>
          </div>
          <div>
          <p class=3DMsoNormal style=3D'line-height:12.0pt'><span style=3D'=
font-size:
          8.5pt;font-family:"Arial","sans-serif";color:#818249'>Daniel J. B=
retz<br>
          <strong><span style=3D'font-family:"Arial","sans-serif"'><a
          href=3D"mailto:dbretz@clarkhill.com" target=3D"_blank"><span
          style=3D'color:lightslategray'>dbretz@clarkhill.com</span></a></s=
pan></strong><br>
          313.965.8356<o:p></o:p></span></p>
          </div>
          <p class=3DMsoNormal style=3D'line-height:12.0pt'><b><span
          style=3D'font-size:8.5pt;font-family:"Arial","sans-serif";color:#=
818249'><o:p>&nbsp;</o:p></span></b></p>
          <div>
          <p class=3DMsoNormal style=3D'line-height:12.0pt'><span style=3D'=
font-size:
          8.5pt;font-family:"Arial","sans-serif";color:#818249'>Contributor=
:<br>
          Kristi Gauthier<o:p></o:p></span></p>
          </div>
          </td>
         </tr>
        </table>
        </td>
       </tr>
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    </td>
   </tr>
   <tr style=3D'mso-yfti-irow:2;mso-yfti-lastrow:yes;height:7.5pt'>
    <td width=3D"100%" style=3D'width:100.0%;padding:.75pt .75pt .75pt .75p=
t;
    height:7.5pt'>
    <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0
     width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;background:#E=
9EBDC;
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s'>
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ont-size:
      8.5pt;font-family:"Arial","sans-serif";color:#818249'>About Clark Hil=
l</span></b><span
      style=3D'font-size:8.5pt;font-family:"Arial","sans-serif";color:#8182=
49'><br>
      Clark Hill PLC is a full-service law firm that provides business legal
      services, government and public affairs, and personal legal services =
to
      our clients throughout the country. With offices in Arizona, Illinois,
      Michigan and Washington, DC, Clark Hill has more than 200 attorneys a=
nd
      professionals.<o:p></o:p></span></p>
      </div>
      </td>
     </tr>
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    <p class=3DMsoNormal><span style=3D'display:none;mso-hide:all'><o:p>&nb=
sp;</o:p></span></p>
    <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0
     width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;background:#4=
F4F4F;
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     <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:ye=
s'>
      <td style=3D'padding:3.75pt 3.75pt 3.75pt 3.75pt'>
      <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span
      style=3D'font-size:8.5pt;font-family:"Arial","sans-serif";color:white=
'>For
      more information on Clark Hill PLC, <br>
      please visit <a
      href=3D"http://r20.rs6.net/tn.jsp?llr=3Ddmmcxlcab&amp;et=3D1107664579=
889&amp;s=3D0&amp;e=3D001eqCnNk32it6Fe-ya2Dy0ym3XrVlx332lQF-L_lNHox1LlltbLU=
4crMxYh7XsWoI2MRYpwBmjM3tYovcZALOk2xd6gjgpEP-0Xq0amzT2zT0=3D"
      target=3D"_blank"><span style=3D'color:white'>clarkhill.com</span></a=
> or
      call 800.949.3124<o:p></o:p></span></p>
      </td>
     </tr>
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    <p class=3DMsoNormal><o:p></o:p></p>
    </td>
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 </tr>
</table>

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<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;background:w=
hite'><span
style=3D'display:none;mso-hide:all'><o:p>&nbsp;</o:p></span></p>

<div align=3Dcenter>

<table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0
 style=3D'mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padding-alt:0in 0in=
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9.0pt;
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p>
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