IT'S BEEN SOME TIME SINCE WE INTRODUCED "B360", AN ENHANCEMENT TO OUR
EXISTING EMPLOYEE BENEFITS PACKAGE.  THIS FINANCIAL OPPORTUNITY IS
UNDERWRITTEN BY THE AETNA LIFE INSURANCE AND ANNUITY COMPANY AND MAKES
AVAILABLE ADDITIONAL LIFE INSURANCE COVERAGE FOR OUR EMPLOYEES AND THEIR
FAMILIES.

B360 OFFERS MANY FEATURES:
	- THE DEATH BENEFIT IS GUARANTEED.

	- IT'S ECONOMICAL.  COVERAGE MAY BE OBTAINED FOR AS LITTLE AS $4 PER
         WEEK.

	- THERE'S PORTABILITY.  SINCE YOU OWN THE POLICY, THE INSURANCE IS YOURS
         WITHOUT AN INCREASE IN COST OR DECREASE IN BENEFIT IF YOU RETIRE OR
         CHANGE EMPLOYMENT.

	- RE-ENROLLMENT IS EASY.  SIMPLY COMPLETE A BRIEF APPLICATION.  PHYSICAL
         EXAMINATIONS ARE NOT REQUIRED UP TO THE B360 PROGRAM LIMITS.

	- FAMILY PROTECTION IS PROVIDED.  YOU CAN INSURE OTHER MEMBERS OF YOUR
         FAMILY EVEN IF YOU CHOOSE NOT TO PARTICIPATE YOURSELF.

THE COVERAGE OFFERED IS AN INNOVATIVE PLAN OF "UNIVERSAL LIFE" INSURANCE
PROTECTION FROM AETNA.  UNIVERSAL LIFE OFFERS ALL OF THE TRADITIONAL BENEFITS
OF WHOLE LIFE INSURANCE, SUCH AS THE ACCUMULATION OF CASH VALUES AND FAVORABLE
TAX TREATMENT, PLUS SOME EXCITING ADDITIONAL FEATURES.

THE CASH VALUES IN THE PLAN ACCUMULATE AT ATTRACTIVE "NEW MONEY" INTEREST
RATES, CURRENTLY 8%!  THE GUARANTEED MINIMUM INTEREST RATE IS 4.5%.  PREMIUM
SCHEDULES ARE FLEXIBLE.  THE AMOUNT OF COVERAGE CAN BE CHANGED WITHOUT BUYING A
NEW POLICY.  YOU ALSO HAVE THE OPTION OF MAKING ADDITIONAL "LUMP SUM" DEPOSITS
IF YOU WANT TO TAKE ADVANTAGE OF THE PLAN'S ATTRACTIVE INTEREST RATES.

AN AETNA REPRESENTATIVE WILL BE HERE WEDNESDAY, APRIL 24, FROM 10:00 TIL NOON
IN THE EXECUTIVE CONFERENCE ROOM TO MEET WITH EMPLOYEES WHO WERE NOT ELIGIBLE
OR WERE NOT AVAILABLE DURING THE LAST ENROLLMENT PERIOD.  YOU MAY WANT TO TAKE
ADVANTAGE OF THIS OPPORTUNITY TO ADD TO YOUR EXISTING FRINGE BENEFITS PACKAGE.

HUMAN RESOURCES