Exhibit 10.8(16)

                          SIERRA HEALTH SERVICES, INC.

                     MANAGEMENT INCENTIVE COMPENSATION PLAN

You have been selected to participate in the Sierra Health Services, Inc. ("SHS"
hereafter referred to as "the Company") Management Incentive  Compensation Plan.
The Management  Incentive  Compensation  Plan is intended to reward key employee
performance  for  assisting  the  Company in  achieving  financial  success  and
maximizing  shareholder  value. Your participation in the Plan is subject to the
Terms and  Conditions,  contained  herein,  and being  employed  in an  eligible
position as determined  annually by the Company.  The Plan is designed to reward
Participants for meeting  specific  individual and Company  objectives,  and for
assisting the Company in achieving specific financial objectives.

TARGET PAYOUT:

         Participants  will be eligible for an incentive  payout  expressed as a
percent  of  base  annual  salary.  If  100%  of all  objectives  are  achieved,
Participants  will be  eligible  for the  following  awards as a percent  of the
Participant's base annual salary:

         Corporate Staff                       Subsidiary/Division Staff

   Vice President                50%           President, Region       50%

                                               President, Subsidiary   40%

   Associate Vice President      35%           Vice President        25% - 30%

   Director                      25%           Director              15% - 20%


PLAN DESIGN

         Corporate Staff                     Subsidiary/Regional Staff

  Company Financial Performance 60%     Company Financial Performance       20%
  Company Annual Objectives     15%     Company Annual Objectives           15%
  Individual/Dept. Objectives   25%     Subsidiary/Region Financial Obj.    40%
                                ---     Individual/ Dept. Objectives        25%
                                                                            ---
              Total            100%                      Total             100%


<PAGE>



Notes:

o    Subsidiary or Region  Financial  Performance is defined as Earnings  Before
     Interest Expense and Taxes (EBIT),  before management fees and net of bonus
     payments,  expressed as a percent of targeted EBIT and Revenue expressed as
     a percent of Target  Revenue (Cash Flow for SMHS).  Sierra Health  Services
     Inc.'s  Financial  Performance is defined as Earnings after Taxes (PAT) and
     Revenue  expressed as a percent of Targeted PAT and Revenue,  respectively.
     The Company's Chief Financial Officer will determine the  interpretation of
     Earnings  before  Interest  Expense and Revenues.  Disputes  regarding Plan
     definitions   will  be  resolved  as  provided  in  the  Plan's  Terms  and
     Conditions.

o    Subsidiary or Region  Financial  Objectives are defined as the Subsidiary's
     or the Region's gross revenue (Cash Flow for SMHS) and EBIT, expressed as a
     percent of target revenue and/or EBIT profit, respectively.

o    During  the Plan  Year,  both  the  Company's  and the  Subsidiary/Region's
     financial  performance  will be published  as a percent of target,  but the
     Company will nevertheless comply with SEC disclosure regulations.

POOL THRESHOLD & SIZE

   An incentive pool will be established and used as the basis for payouts under
   the Plan  based  upon the  degree to which SHS  achieves  specific  financial
   objectives. For Subsidiary/Region Participants, NO Plan payouts OF ANY AMOUNT
   will be made unless the Sierra Health Services Financial  Performance (95% of
   Targeted Revenue and After-Tax Profit) AND Subsidiary  Financial  Performance
   minimum  thresholds have been achieved.  Threshold  levels of achievement for
   SHS Inc. must be achieved before Corporate  Participants are eligible for any
   payout.  The following  charts  summarize the  `Company' and  `Subsidiary'  /
   `Region' payout levels when the specified level of financial  performance has
   been achieved.  The President,  Sierra Health Services, has the discretion to
   review and alter the threshold based on specific  business  circumstances and
   conditions.  For the SHS  Company  and  individual  Subsidiary/Region  payout
   schedules, refer to the appropriate Profit/Revenue (or Cash Flow) matrices.

COMPANY/SUBSIDIARY OR REGION ACHIEVEMENT

   Financial Threshold for Central Region,                    90% of Targets
   Sierra Military Health Services, Behavioral
   Health Options and California Indemnity
   Insurance, Inc., including NVA.

   Financial Threshold for Sierra Health                      95% of Targets
   Services, Inc. Corporation, Corporate
   Participants and Western Region


<PAGE>


   Financial Target for All Plans                             100% of Targets

   Financial Targets High Achievement                         Over 100%
                                                               of Targets
   Payouts in the Profit/Revenue Matrices are based on the achievement of sample
   financial  results.  Actual Plan  payments  will be  interpolated  for actual
   results achieved between these levels.

COMPANY OBJECTIVES                                                     (15%)

   The Chairman and the President will establish  Company-wide  objectives  that
   each Participant is responsible for assisting the Company achieve. Categories
   may  include,  but are not limited to:  quality of care,  quality of service,
   turnover rates, growth objectives,  expense  management,  specific management
   objectives,  community or public relations, or specific individual competency
   development  objectives.  The Chairman and the President  will  determine the
   weight given to each of the Company objectives.

   The FY 2000 Company Objectives are:

1.       Quality of Service                                 (5%)
2.       Quality of Care                                    (5%)
3.       Reduction in Employee Voluntary Turnover by 20%.   (5%)
                  Each  Company will use their  actual 1999  voluntary  turnover
                  percent  as the  baseline  from  which the  objective  will be
                  determined.

INDIVIDUAL/DEPARTMENT OBJECTIVES

Accomplishment of individual/department  objectives may range from 0% to 125% of
the  Participant's  Individual  Objective target.  The  Participant's  immediate
manager  will  recommend  a  percentage  to the  Compensation  Committee  (whose
membership is defined in the Plan document). However, the Committee will, in its
sole discretion,  determine the percentage  award for the Participant.  Business
objectives  may  include,  but are not limited to:  meeting  specified  revenue,
market penetration,  geographic business expansion goals, cost targets and goals
relating to acquisitions or divestitures.

MINIMUM PERFORMANCE

To be  eligible,  a  participant  must  have  achieved  at least a  `successful'
performance  review in his/her most recent formal or informal review and may not
be on any Performance  Improvement Plan on the date of the payout. A Participant
who has successfully completed a Performance Improvement Plan shall have his/her
incentive plan payout prorated by the length of time on the Plan.


<PAGE>



                                PLAN DOCUMENT FOR

               THE FY 2000 MANAGEMENT INCENTIVE COMPENSATION PLAN

                               TERMS & CONDITIONS

     1. The Plan  shall be known as "The FY 2000  Sierra  Health  Services  Inc.
(hereafter known as the "Company") Management Incentive Compensation Plan".

 2.        Plan Year will be January 1, 2000 - December 31, 2000.

 3.      Participants are defined as active eligible employees as defined by the
         Compensation  Committee,  Sierra Health Services, Inc. The Compensation
         Committee  is comprised of the  President,  SHS, the Vice  President of
         Human Resources,  the General Counsel for Sierra Health  Services,  the
         Chief  Financial  Officer for Sierra Health Services and the Presidents
         of the Subsidiary or Region, and/or their designated representatives.

     A. The participant must be employed at Sierra Health Services or one of its
Subsidiaries.

     B. If the employee is no longer  employed by Sierra Health  Services on the
date  of the  Payout,  he/she  will be  ineligible  for a  bonus  payout  unless
otherwise recommended by the Compensation Committee.

     C.  Participants who are not in an eligible position for the full plan year
may  receive  a  prorated  bonus  if  all  other   eligibility  and  performance
requirements are otherwise satisfied.

     D. The participant's performance appraisal rating for the plan year must be
at least a "Successful" to be eligible for a payout under the Plan.

 4.      Payment  under  this  plan,  if any,  shall be based on the  employee's
         accomplishment of the specified objectives,  subject to the approval of
         the  Incentive  Plan   Compensation   Committee  and  the  Compensation
         Committee  of  the  Sierra   Health   Services   Board  of   Directors.
         Accomplishment of individual  objectives shall fall within the attached
         bonus range and may exceed or may be less than 100% of target and shall
         be determined by Incentive Plan Compensation  Committee.  The Committee
         reserves the right to offer Sierra  Health  Services  stock  options to
         Participants up to 50% of value of their incentive payment.

     5.  Participant's  rights under the Plan may not be assigned or transferred
in any way.


<PAGE>



PLAN DOCUMENT FOR
THE 2000 MANAGEMENT INCENTIVE COMPENSATION PLAN
TERMS  & CONDITIONS - CONTINUED

  6.     The Management  Incentive  Compensation Plan may be amended,  modified,
         suspended  or  terminated  by the  Company  at any time  without  prior
         consent by or notice to employees.  The Company at its sole  discretion
         without prior  consent or notice may change  objectives at any time for
         eligible participants.

  7.     The Plan  shall be  unfunded.  The  Company  shall not be  required  to
         establish any special or separate fund or to make any other segregation
         of assets to assure the payment of the amounts  under the Plan.  Rights
         to the payment of amounts  under the Plan shall be no greater  than the
         rights of the Company's general creditors.

  8.     Nevada State law governs the  validity,  construction,  interpretation,
         administration and effect of the Plan, and the substantive laws, except
         for the choice of law,  and rules of the State of Nevada  shall  govern
         rights  relating  to the Plan.  If any part of this Plan is ruled to be
         invalid by any judicial  body,  the  remainder  of the  document  shall
         continue to be in force.

     9. All applicable  employment,  benefit and tax deductions will be withheld
from the incentive payout.

 10.     Participant - A Participant in the Plan is an employee of Sierra Health
         Services  Inc.,  or its  subsidiaries  who has been: 1) selected by the
         Company  to  participate  for  the  Plan  Year;  2) who  executes  this
         agreement  to  participate  in the Plan for the Plan Year and 3) who is
         employed by the  Company on the date of the payout.  No employee of the
         Company has the right or is guaranteed  the right to participate in the
         Plan by virtue of being an employee of the  Company or  fulfilling  any
         specific position with the Company.  Selection for participation in the
         Plan is solely  within the  discretion  of the Company.  Sierra  Health
         Services,  Inc.  may  offer  participation  in the  Plan to  additional
         employees or terminate the participation of any Participant in the Plan
         any time during the Plan Year.

11.      Transfer/Promotion   within  the  Business  Unit  Organization  -  Plan
         Participants  who are  transferred or promoted  during the Plan Year to
         another job within Sierra Health  Services,  Inc. or its  subsidiaries,
         not covered by the Plan will receive,  subject to approvals, a prorated
         payment  following  year-end  based on their  achievement  of specified
         objectives   during   eligible   month(s)  as  determined  by  Company.
         Similarly,  an employee who becomes an eligible Participant in the Plan
         Year, with at least 3 months service as an eligible  Participant,  will
         receive,  subject to approvals,  a prorated payment following  year-end
         based on their


<PAGE>



PLAN DOCUMENT FOR
THE 2000 MANAGEMENT INCENTIVE COMPENSATION PLAN
TERMS  & CONDITIONS - CONTINUED

         achievement  of  specified   objectives  during  eligible  month(s)  as
determined by Company in its sole discretion.

12.      Termination  of  Employment  -   Participants,   who  terminate   their
         employment  voluntarily  or  involuntarily  from the Company during the
         Plan Year and until the Plan date of payout,  will not be eligible  for
         any bonus payment under the Plan. Any exceptions  will be determined on
         an  individual  basis at the sole  discretion of the President or Chief
         Executive Officer.

 13.     Retirement/Death/Disability - Termination of employment during the Plan
         Year and until  the Plan  date of  payout  as a result  of  retirement,
         death, or disability may constitute  eligibility for a prorated payment
         as determined by the Company.

 14.     Windfalls/Business  Losses -  Revenues  classified  as  "windfalls"  or
         business  losses  or  charges  against  net  income  may or may  not be
         excluded in whole or in part from the  calculation of revenue or profit
         objectives  at the  sole  discretion  of  the  President  or the  Chief
         Executive Officer.  Similarly,  significant  declines in revenue volume
         will  be  reviewed   prior  to  any  bonus  award.   Examples  of  such
         circumstances    include,   but   are   not   limited   to:   excluding
         acquisition-related  and year 2000  charges and non  operating  unusual
         charges, windfalls or business losses resulting from any acquisition or
         disposition  by the  corporation  as  determined  by  the  Compensation
         Committee of Sierra Health Services Board of Directors.

 15.     Company Rights - Notice of  participation  in the Plan shall not impair
         or limit the  Company's  right to  transfer,  promote,  or demote  plan
         participants to other jobs or to terminate their employment.  Nor shall
         the Plan create any claim nor right to receive  any  payment  under the
         Plan nor any right to be retained in the  employment  of the Company or
         its affiliates.

 16.     Non-Continuation - The Plan is established for the current fiscal year.
         There shall be no obligation on the part of the Company to continue the
         Plan in the same or a modified form for any future years.

     17.  Resolution of Disputes - In the event that a Participant has a dispute
concerning  the  administration  of this Plan,  it should  first be submitted in
writing to the Vice


<PAGE>



PLAN DOCUMENT FOR
THE 2000 MANAGEMENT INCENTIVE COMPENSATION PLAN
TERMS  & CONDITIONS - CONTINUED

         President,  Human Resources.  In the event that the Vice President does
         not provide a response  satisfactory  to the  participant  with fifteen
         (15) days, the  Participant  may submit the dispute in writing,  within
         five (5)  working  days  thereafter,  to the  Compensation  Committee -
         Sierra Health  Services,  Inc.,  whose  decision  regarding the dispute
         shall be final and binding on each Participant or person making a claim
         under the Plan.

 18.     Effect on Previous  Plans - The Plan is effective  January 1, 2000, and
         supersedes and replaces all previous  management  bonus plans. All such
         previous Plans, unless earlier terminated,  are terminated effective at
         midnight,  December  31,  1999.  If not  renewed by the  Company or its
         designated representative(s),  the Plan will automatically terminate on
         December 31 of each year.


<PAGE>



                          Sierra Health Services, Inc.
                         After Tax Profit/Revenue Matrix

    Matrix for Total Corporation & For Corporate Staff Incentive Calculation

<TABLE>

<CAPTION>

                       Revenue Vs. Plan (Horizontal Axis)
                    After Tax Profit vs. Plan (Vertical Axis)

                                    (In 000s)

                                           $               $           $           $           $           $      $
<S>                                        <C>         <C>         <C>         <C>         <C>         <C>        <C>
                                           1,595,330   1,603,720   1,612,120   1,620,510   1,628,910   1,637,310  1,645,700
                               % Achieved    95.0%       95.5%       96.0%       96.5%       97.0%       97.5%      98.0%
              $ 34,340            95.0%      50.0%       52.5%       55.0%       57.5%       60.0%       62.5%      65.0%
              $ 34,520            95.5%      52.5%       55.0%       57.5%       60.0%       62.5%       65.0%      67.5%
              $ 34,700            96.0%      55.0%       57.5%       60.0%       62.5%       65.0%       67.5%      70.0%
              $ 34,880            96.5%      57.5%       60.0%       62.5%       65.0%       67.5%       70.0%      72.5%
              $ 35,070            97.0%      60.0%       62.5%       65.0%       67.5%       70.0%       72.5%      75.0%
              $ 35,250            97.5%      62.5%       65.0%       67.5%       70.0%       72.5%       75.0%      77.5%
              $ 35,430            98.0%      65.0%       67.5%       70.0%       72.5%       75.0%       77.5%      80.0%
              $ 35,610            98.5%      67.5%       70.0%       72.5%       75.0%       77.5%       80.0%      82.5%
              $ 35,790            99.0%      70.0%       72.5%       75.0%       77.5%       80.0%       82.5%      85.0%
              $ 35,970            99.5%      72.5%       75.0%       77.5%       80.0%       82.5%       85.0%      87.5%
              $ 36,150           100.0%      75.0%       77.5%       80.0%       82.5%       85.0%       87.5%      90.0%
              $ 36,873           102.0%      80.0%       83.6%       87.3%       90.9%       94.5%       98.2%      101.8%
              $ 37,600           104.0%      85.0%       89.6%       94.2%       98.7%      103.3%      107.9%      112.5%
              $ 38,320           106.0%      90.0%       95.4%      100.8%      106.2%      111.5%      116.9%      122.3%
              $ 39,040           108.0%      95.0%      101.1%      107.1%      113.2%      119.3%      125.4%      131.4%
              $ 39,770           110.0%      100.0%     106.7%      113.3%      120.0%      126.7%      133.3%      140.0%
              $ 40,490           112.0%      110.0%     116.9%      123.8%      130.6%      137.5%      144.4%      151.3%
              $ 41,210           114.0%      120.0%     127.1%      134.1%      141.2%      148.2%      155.3%      162.4%
              $ 41,930           116.0%      130.0%     137.2%      144.4%      151.7%      158.9%      166.1%      173.3%
              $ 42,660           118.0%      140.0%     146.7%      153.5%      160.2%      166.9%      173.7%      180.4%
              $ 43,380           120.0%      150.0%     157.5%      165.0%      172.5%      180.0%      187.5%      195.0%
</TABLE>

** At 27,300,000 Shares                   Payout as a Percent of Eligible Bonus


<PAGE>



                          Sierra Health Services, Inc.
                         After Tax Profit/Revenue Matrix

<TABLE>

<CAPTION>

    Matrix for Total Corporation & For Corporate Staff Incentive Calculation

                                             $          $           $          $           $           $           $
<S>                                         <C>         <C>        <C>         <C>         <C>         <C>        <C>
                                            1,654,100   1,662,500  1,670,890   1,679,290   1,712,880   1,746,460  1,780,050
                                % Achieved    98.5%       99.0%      99.5%      100.0%      102.0%      104.0%      106.0%
               $ 34,340            95.0%      67.5%       70.0%      72.5%       75.0%       80.0%       85.0%      90.0%
               $ 34,520            95.5%      70.0%       72.5%      75.0%       77.5%       83.6%       89.6%      95.4%
               $ 34,700            96.0%      72.5%       75.0%      77.5%       80.0%       87.3%       94.2%      100.8%
               $ 34,880            96.5%      75.0%       77.5%      80.0%       82.5%       90.9%       98.7%      106.2%
               $ 35,070            97.0%      77.5%       80.0%      82.5%       85.0%       94.5%      103.3%      111.5%
               $ 35,250            97.5%      80.0%       82.5%      85.0%       87.5%       98.2%      107.9%      116.9%
               $ 35,430            98.0%      82.5%       85.0%      87.5%       90.0%      101.8%      112.5%      122.3%
               $ 35,610            98.5%      85.0%       87.5%      90.0%       92.5%      105.5%      117.1%      127.7%
               $ 35,790            99.0%      87.5%       90.0%      92.5%       95.0%      109.1%      121.7%      133.1%
               $ 35,970            99.5%      90.0%       92.5%      95.0%       97.5%      112.7%      126.2%      138.5%
               $ 36,150           100.0%      92.5%       95.0%      97.5%      100.0%      116.4%      130.8%      143.8%
               $ 36,873           102.0%      105.5%     109.1%      112.7%     116.4%      120.0%      135.4%      149.2%
               $ 37,600           104.0%      117.1%     121.7%      126.2%     130.8%      135.4%      140.0%      154.6%
               $ 38,320           106.0%      127.7%     133.1%      138.5%     143.8%      149.2%      154.6%      160.0%
               $ 39,040           108.0%      137.5%     143.6%      149.6%     155.7%      161.8%      167.9%      173.9%
               $ 39,770           110.0%      146.7%     153.3%      160.0%     166.7%      173.3%      180.0%      186.7%
               $ 40,490           112.0%      158.1%     165.0%      171.9%     178.8%      185.6%      192.5%      199.4%
               $ 41,210           114.0%      169.4%     176.5%      183.5%     190.6%      197.6%      204.7%      211.8%
               $ 41,930           116.0%      180.6%     187.8%      195.0%     202.2%      209.4%      216.7%      223.9%
               $ 42,660           118.0%      187.2%     193.9%      200.6%     207.4%      214.1%      220.8%      227.6%
               $ 43,380           120.0%      202.5%     210.0%      217.5%     225.0%      232.5%      240.0%      247.5%
</TABLE>


<PAGE>



                          Sierra Health Services, Inc.
                         After Tax Profit/Revenue Matrix

<TABLE>

<CAPTION>

    Matrix for Total Corporation & For Corporate Staff Incentive Calculation

                                             $          $           $           $          $           $          $
<S>                                         <C>         <C>         <C>        <C>         <C>        <C>         <C>
                                            1,813,630   1,847,220   1,880,800  1,914,390   1,947,980  1,981,560   2,015,150
                                % Achieved    108.0%     110.0%      112.0%      114.0%     116.0%      118.0%     120.0%
               $ 34,340            95.0%      95.0%      100.0%      110.0%      120.0%     130.0%      140.0%     150.0%
               $ 34,520            95.5%      101.1%     106.7%      116.9%      127.1%     137.2%      146.7%     157.5%
               $ 34,700            96.0%      107.1%     113.3%      123.8%      134.1%     144.4%      153.5%     165.0%
               $ 34,880            96.5%      113.2%     120.0%      130.6%      141.2%     151.7%      160.2%     172.5%
               $ 35,070            97.0%      119.3%     126.7%      137.5%      148.2%     158.9%      166.9%     180.0%
               $ 35,250            97.5%      125.4%     133.3%      144.4%      155.3%     166.1%      173.7%     187.5%
               $ 35,430            98.0%      131.4%     140.0%      151.3%      162.4%     173.3%      180.4%     195.0%
               $ 35,610            98.5%      137.5%     146.7%      158.1%      169.4%     180.6%      187.2%     202.5%
               $ 35,790            99.0%      143.6%     153.3%      165.0%      176.5%     187.8%      193.9%     210.0%
               $ 35,970            99.5%      149.6%     160.0%      171.9%      183.5%     195.0%      200.6%     217.5%
               $ 36,150           100.0%      155.7%     166.7%      178.8%      190.6%     202.2%      207.4%     225.0%
               $ 36,873           102.0%      161.8%     173.3%      185.6%      197.6%     209.4%      214.1%     232.5%
               $ 37,600           104.0%      167.9%     180.0%      192.5%      204.7%     216.7%      220.8%     240.0%
               $ 38,320           106.0%      173.9%     186.7%      199.4%      211.8%     223.9%      227.6%     247.5%
               $ 39,040           108.0%      180.0%     193.3%      206.3%      218.8%     231.1%      234.3%     255.0%
               $ 39,770           110.0%      193.3%     200.0%      213.1%      225.9%     238.3%      241.1%     262.5%
               $ 40,490           112.0%      206.3%     213.1%      220.0%      232.9%     245.6%      247.8%     270.0%
               $ 41,210           114.0%      218.8%     225.9%      232.9%      240.0%     252.8%      254.5%     277.5%
               $ 41,930           116.0%      231.1%     238.3%      245.6%      252.8%     260.0%      261.3%     285.0%
               $ 42,660           118.0%      234.3%     241.1%      247.8%      254.5%     261.3%      280.0%     292.5%
               $ 43,380           120.0%      255.0%     262.5%      270.0%      277.5%     285.0%      292.5%     300.0%
</TABLE>


<PAGE>


                                CII (California)

                              REVENUE/PROFIT MATRIX

<TABLE>

<CAPTION>

                   PRE-TAX PROFIT* VS PLAN (HORIZONATAL AXIS)

                         REVENUE VS PLAN (VERTICAL AXIS)

                                    (IN 000s)

                                           $          $          $          $           $          $          $
<S>                                         <C>        <C>        <C>        <C>         <C>        <C>        <C>
                                            13,050     13,200     13,340     13,490      13,630     13,780     13,920
                              % Achieved     90%        91%        92%         93%        94%        95%         96%
             $ 86,360             90%       50.0%      54.0%      58.0%       62.0%      66.0%      70.0%       74.0%
             $ 87,310             91%       51.0%      55.0%      59.0%       63.0%      67.0%      71.0%       75.0%
             $ 88,270             92%       52.0%      56.0%      60.0%       64.0%      68.0%      72.0%       76.0%
             $ 89,230             93%       53.0%      57.0%      61.0%       65.0%      69.0%      73.0%       77.0%
             $ 90,190             94%       54.0%      58.0%      62.0%       66.0%      70.0%      74.0%       78.0%
             $ 91,150             95%       55.0%      59.0%      63.0%       67.0%      71.0%      75.0%       79.0%
             $ 92,110             96%       56.0%      60.0%      64.0%       68.0%      72.0%      76.0%       80.0%
             $ 93,070             97%       57.0%      61.0%      65.0%       69.0%      73.0%      77.0%       81.0%
             $ 94,030             98%       58.0%      62.0%      66.0%       70.0%      74.0%      78.0%       82.0%
             $ 94,990             99%       59.0%      63.0%      67.0%       71.0%      75.0%      79.0%       83.0%
             $ 95,950            100%       60.0%      64.0%      68.0%       72.0%      76.0%      80.0%       84.0%
             $ 97,870            102%       62.0%      66.4%      70.7%       75.1%      79.5%      83.8%       88.2%
             $ 99,790            104%       64.0%      68.7%      73.3%       78.0%      82.7%      87.3%       92.0%
            $ 101,710            106%       66.0%      70.9%      75.8%       80.8%      85.7%      90.6%       95.5%
            $ 103,630            108%       68.0%      73.1%      78.3%       83.4%      88.6%      93.7%       98.9%
            $ 105,550            110%       70.0%      75.3%      80.7%       86.0%      91.3%      96.7%      102.0%
            $ 107,460            112%       74.0%      79.4%      84.8%       90.1%      95.5%      100.9%     106.3%
            $ 109,380            114%       78.0%      83.4%      88.8%       94.2%      99.6%      105.1%     110.5%
            $ 111,300            116%       82.0%      87.4%      92.9%       98.3%      103.8%     109.2%     114.7%
            $ 113,220            118%       86.0%      92.9%      98.4%      103.8%      109.3%     114.7%     120.1%
            $ 115,140            120%       90.0%      98.4%      103.9%     109.3%      114.8%     120.2%     125.6%
</TABLE>

*        Denotes  Earnings  Before  Interest  Expense & Taxes,  and Net of Bonus
         Expense PAYOUT AS A PERCENT OF ELIGIBLE BONUS


<PAGE>



                                CII (California)

<TABLE>

<CAPTION>

                              REVENUE/PROFIT MATRIX

                                             $          $          $          $          $          $           $
<S>                                           <C>        <C>        <C>        <C>        <C>        <C>         <C>
                                              14,070     14,210     14,360     14,500     14,790     15,080      15,370
                                % Achieved     97%        98%        99%        100%       102%       104%       106.0%
               $ 86,360             90%       78.0%      82.0%      86.0%      90.0%      96.0%      102.0%      108.0%
               $ 87,310             91%       79.0%      83.0%      87.0%      91.0%      97.3%      103.5%      109.7%
               $ 88,270             92%       80.0%      84.0%      88.0%      92.0%      98.5%      105.0%      111.4%
               $ 89,230             93%       81.0%      85.0%      89.0%      93.0%      99.8%      106.5%      113.1%
               $ 90,190             94%       82.0%      86.0%      90.0%      94.0%      101.1%     108.0%      114.8%
               $ 91,150             95%       83.0%      87.0%      91.0%      95.0%      102.4%     109.5%      116.5%
               $ 92,110             96%       84.0%      88.0%      92.0%      96.0%      103.6%     111.0%      118.2%
               $ 93,070             97%       85.0%      89.0%      93.0%      97.0%      104.9%     112.5%      119.8%
               $ 94,030             98%       86.0%      90.0%      94.0%      98.0%      106.2%     114.0%      121.5%
               $ 94,990             99%       87.0%      91.0%      95.0%      99.0%      107.5%     115.5%      123.2%
               $ 95,950            100%       88.0%      92.0%      96.0%      100.0%     108.7%     117.0%      124.9%
               $ 97,870            102%       92.5%      96.9%      101.3%     105.6%     110.0%     118.5%      126.6%
               $ 99,790            104%       96.7%      101.3%     106.0%     110.7%     115.3%     120.0%      128.3%
              $ 101,710            106%       100.5%     105.4%     110.3%     115.2%     120.2%     125.1%      130.0%
              $ 103,630            108%       104.0%     109.1%     114.3%     119.4%     124.6%     129.7%      134.9%
              $ 105,550            110%       107.3%     112.7%     118.0%     123.3%     128.7%     134.0%      139.3%
              $ 107,460            112%       111.6%     117.0%     122.4%     127.8%     133.1%     138.5%      143.9%
              $ 109,380            114%       115.9%     121.3%     126.7%     132.1%     137.5%     142.9%      148.4%
              $ 111,300            116%       120.1%     125.6%     131.0%     136.4%     141.9%     147.3%      152.8%
              $ 113,220            118%       125.6%     131.0%     136.5%     141.9%     147.4%     152.8%      158.3%
              $ 115,140            120%       131.1%     136.5%     142.0%     147.4%     152.9%     158.3%      163.8%
</TABLE>


<PAGE>


                                CII (California)

<TABLE>

<CAPTION>

                              REVENUE/PROFIT MATRIX

                                               $          $          $          $          $          $          $
<S>                                             <C>        <C>        <C>        <C>        <C>        <C>        <C>
                                                15,660     15,950     16,240     16,530     16,820     17,110     17,400
                                 % Achieved     108.0%     110.0%     112.0%     114.0%     116.0%     118.0%     120.0%
               $ 86,360              90%        114.0%     120.0%     128.0%     136.0%     144.0%     152.0%     160.0%
               $ 87,310              91%        115.9%     122.0%     130.0%     138.0%     146.0%     154.0%     162.0%
               $ 88,270              92%        117.7%     124.0%     132.0%     140.0%     148.0%     156.0%     164.0%
               $ 89,230              93%        119.6%     126.0%     134.0%     142.0%     150.0%     158.0%     166.0%
               $ 90,190              94%        121.4%     128.0%     136.0%     144.0%     152.0%     160.0%     168.0%
               $ 91,150              95%        123.3%     130.0%     138.0%     146.0%     154.0%     162.0%     170.0%
               $ 92,110              96%        125.1%     132.0%     140.0%     148.0%     156.0%     164.0%     172.0%
               $ 93,070              97%        127.0%     134.0%     142.0%     150.0%     158.0%     166.0%     174.0%
               $ 94,030              98%        128.9%     136.0%     144.0%     152.0%     160.0%     168.0%     176.0%
               $ 94,990              99%        130.7%     138.0%     146.0%     154.0%     162.0%     170.0%     178.0%
               $ 95,950             100%        132.6%     140.0%     148.0%     156.0%     164.0%     172.0%     180.0%
               $ 97,870             102%        134.4%     142.0%     150.0%     158.0%     166.0%     174.0%     182.0%
               $ 99,790             104%        136.3%     144.0%     152.0%     160.0%     168.0%     176.0%     184.0%
              $ 101,710             106%        138.1%     146.0%     154.0%     162.0%     170.0%     178.0%     186.0%
              $ 103,630             108%        140.0%     148.0%     156.0%     164.0%     172.0%     180.0%     188.0%
              $ 105,550             110%        144.7%     150.0%     158.0%     166.0%     174.0%     182.0%     190.0%
              $ 107,460             112%        149.3%     154.6%     160.0%     168.0%     176.0%     184.0%     192.0%
              $ 109,380             114%        153.8%     159.2%     164.6%     170.0%     178.0%     186.0%     194.0%
              $ 111,300             116%        158.2%     163.7%     169.1%     174.6%     180.0%     188.0%     196.0%
              $ 113,220             118%        163.7%     169.1%     174.6%     180.0%     185.5%     190.0%     198.0%
              $ 115,140             120%        169.2%     174.6%     180.1%     185.5%     191.0%     195.5%     200.0%
</TABLE>


<PAGE>


                        CII (OUTSIDE CALIFORNIA) PLUS NVA

<TABLE>

<CAPTION>

                              PROFIT/REVENUE MATRIX

                        REVENUE VS PLAN (Horizontal Axis)

                     PRE-TAX PROFIT* VS PLAN (Vertical Axis)

                                    (In 000s)

                                            $           $          $           $           $          $           $
<S>                                          <C>         <C>        <C>         <C>         <C>        <C>         <C>
                                             42,170      42,630     43,100      43,570      44,040     44,510      44,980
                                % Achieved     90%        91%         92%         93%        94%         95%        96%
               $ 6,770             90%        50.0%      54.0%       58.0%       62.0%      66.0%       70.0%      74.0%
               $ 6,840             91%        51.0%      55.0%       59.0%       63.0%      67.0%       71.0%      75.0%
               $ 6,920             92%        52.0%      56.0%       60.0%       64.0%      68.0%       72.0%      76.0%
               $ 6,990             93%        53.0%      57.0%       61.0%       65.0%      69.0%       73.0%      77.0%
               $ 7,070             94%        54.0%      58.0%       62.0%       66.0%      70.0%       74.0%      78.0%
               $ 7,140             95%        55.0%      59.0%       63.0%       67.0%      71.0%       75.0%      79.0%
               $ 7,220             96%        56.0%      60.0%       64.0%       68.0%      72.0%       76.0%      80.0%
               $ 7,290             97%        57.0%      61.0%       65.0%       69.0%      73.0%       77.0%      81.0%
               $ 7,370             98%        58.0%      62.0%       66.0%       70.0%      74.0%       78.0%      82.0%
               $ 7,440             99%        59.0%      63.0%       67.0%       71.0%      75.0%       79.0%      83.0%
               $ 7,520             100%       60.0%      64.0%       68.0%       72.0%      76.0%       80.0%      84.0%
               $ 7,670             102%       62.0%      66.4%       70.7%       75.1%      79.5%       83.8%      88.2%
               $ 7,820             104%       64.0%      68.7%       73.3%       78.0%      82.7%       87.3%      92.0%
               $ 7,970             106%       66.0%      70.9%       75.8%       80.8%      85.7%       90.6%      95.5%
               $ 8,120             108%       68.0%      73.1%       78.3%       83.4%      88.6%       93.7%      98.9%
               $ 8,270             110%       70.0%      75.3%       80.7%       86.0%      91.3%       96.7%      102.0%
               $ 8,420             112%       74.0%      79.4%       84.8%       90.1%      95.5%      100.9%      106.3%
               $ 8,570             114%       78.0%      83.4%       88.8%       94.2%      99.6%      105.1%      110.5%
               $ 8,720             116%       82.0%      87.4%       92.9%       98.3%      103.8%     109.2%      114.7%
               $ 8,870             118%       86.0%      92.9%       98.4%      103.8%      109.3%     114.7%      120.1%
               $ 9,020             120%       90.0%      98.4%      103.9%      109.3%      114.8%     120.2%      125.6%
</TABLE>

*        Denotes  Earnings  Before  Interest  Expense & Taxes,  and Net of Bonus
         Expense PAYOUT AS A PERCENT OF ELIGIBLE BONUS


<PAGE>


                        CII (OUTSIDE CALIFORNIA) PLUS NVA

<TABLE>

<CAPTION>

                              PROFIT/REVENUE MATRIX

                                             $           $          $           $          $          $          $
<S>                                           <C>         <C>        <C>         <C>        <C>        <C>        <C>
                                              45,440      45,910     46,380      46,850     47,790     48,720     49,660
                                 % Achieved     97%        98%        99%        100%        102%       104%      106.0%
                $ 6,770             90%        78.0%      82.0%       86.0%      90.0%      96.0%      102.0%     108.0%
                $ 6,840             91%        79.0%      83.0%       87.0%      91.0%      97.3%      103.5%     109.7%
                $ 6,920             92%        80.0%      84.0%       88.0%      92.0%      98.5%      105.0%     111.4%
                $ 6,990             93%        81.0%      85.0%       89.0%      93.0%      99.8%      106.5%     113.1%
                $ 7,070             94%        82.0%      86.0%       90.0%      94.0%      101.1%     108.0%     114.8%
                $ 7,140             95%        83.0%      87.0%       91.0%      95.0%      102.4%     109.5%     116.5%
                $ 7,220             96%        84.0%      88.0%       92.0%      96.0%      103.6%     111.0%     118.2%
                $ 7,290             97%        85.0%      89.0%       93.0%      97.0%      104.9%     112.5%     119.8%
                $ 7,370             98%        86.0%      90.0%       94.0%      98.0%      106.2%     114.0%     121.5%
                $ 7,440             99%        87.0%      91.0%       95.0%      99.0%      107.5%     115.5%     123.2%
                $ 7,520             100%       88.0%      92.0%       96.0%      100.0%     108.7%     117.0%     124.9%
                $ 7,670             102%       92.5%      96.9%      101.3%      105.6%     110.0%     118.5%     126.6%
                $ 7,820             104%       96.7%      101.3%     106.0%      110.7%     115.3%     120.0%     128.3%
                $ 7,970             106%      100.5%      105.4%     110.3%      115.2%     120.2%     125.1%     130.0%
                $ 8,120             108%      104.0%      109.1%     114.3%      119.4%     124.6%     129.7%     134.9%
                $ 8,270             110%      107.3%      112.7%     118.0%      123.3%     128.7%     134.0%     139.3%
                $ 8,420             112%      111.6%      117.0%     122.4%      127.8%     133.1%     138.5%     143.9%
                $ 8,570             114%      115.9%      121.3%     126.7%      132.1%     137.5%     142.9%     148.4%
                $ 8,720             116%      120.1%      125.6%     131.0%      136.4%     141.9%     147.3%     152.8%
                $ 8,870             118%      125.6%      131.0%     136.5%      141.9%     147.4%     152.8%     158.3%
                $ 9,020             120%      131.1%      136.5%     142.0%      147.4%     152.9%     158.3%     163.8%
</TABLE>


<PAGE>



                        CII (OUTSIDE CALIFORNIA) PLUS NVA

<TABLE>

<CAPTION>

                              PROFIT/REVENUE MATRIX

                                                  $       $          $           $          $          $           $
<S>                                            <C>         <C>        <C>         <C>        <C>        <C>         <C>
                                               50,600      51,540     52,470      53,410     54,350     55,280      56,220
                                 % Achieved    108.0%      110.0%      112%        114%       116%       118%        120%
                $ 6,770             90%        114.0%      120.0%     128.0%      136.0%     144.0%     152.0%      160.0%
                $ 6,840             91%        115.9%      122.0%     130.0%      138.0%     146.0%     154.0%      162.0%
                $ 6,920             92%        117.7%      124.0%     132.0%      140.0%     148.0%     156.0%      164.0%
                $ 6,990             93%        119.6%      126.0%     134.0%      142.0%     150.0%     158.0%      166.0%
                $ 7,070             94%        121.4%      128.0%     136.0%      144.0%     152.0%     160.0%      168.0%
                $ 7,140             95%        123.3%      130.0%     138.0%      146.0%     154.0%     162.0%      170.0%
                $ 7,220             96%        125.1%      132.0%     140.0%      148.0%     156.0%     164.0%      172.0%
                $ 7,290             97%        127.0%      134.0%     142.0%      150.0%     158.0%     166.0%      174.0%
                $ 7,370             98%        128.9%      136.0%     144.0%      152.0%     160.0%     168.0%      176.0%
                $ 7,440             99%        130.7%      138.0%     146.0%      154.0%     162.0%     170.0%      178.0%
                $ 7,520             100%       132.6%      140.0%     148.0%      156.0%     164.0%     172.0%      180.0%
                $ 7,670             102%       134.4%      142.0%     150.0%      158.0%     166.0%     174.0%      182.0%
                $ 7,820             104%       136.3%      144.0%     152.0%      160.0%     168.0%     176.0%      184.0%
                $ 7,970             106%       138.1%      146.0%     154.0%      162.0%     170.0%     178.0%      186.0%
                $ 8,120             108%       140.0%      148.0%     156.0%      164.0%     172.0%     180.0%      188.0%
                $ 8,270             110%       144.7%      150.0%     158.0%      166.0%     174.0%     182.0%      190.0%
                $ 8,420             112%       149.3%      154.6%     160.0%      168.0%     176.0%     184.0%      192.0%
                $ 8,570             114%       153.8%      159.2%     164.6%      170.0%     178.0%     186.0%      194.0%
                $ 8,720             116%       158.2%      163.7%     169.1%      174.6%     180.0%     188.0%      196.0%
                $ 8,870             118%       163.7%      169.1%     174.6%      180.0%     185.5%     190.0%      198.0%
                $ 9,020             120%       169.2%      174.6%     180.1%      185.5%     191.0%     195.5%      200.0%
</TABLE>


<PAGE>


                         SIERRA MILITARY HEALTH SERVICES
                             CASH FLOW/PROFIT MATRIX

<TABLE>

<CAPTION>

                           CASH FLOW (Horizontal Axis)

                     PRE-TAX PROFIT* VS PLAN (Vertical Axis)

                                    (In 000s)

                                                $          $          $         $          $         $          $
<S>                                           <C>        <C>       <C>        <C>        <C>      <C>        <C>
                                              24,430     24,700    24,970     25,240     25,510   25,780     26,050
                                               90%        91%        92%       93%        94%       95%        96%

                                   %
                                Achieved

             $ 13,710             90%        50.0%      52.5%       55.0%      57.5%      60.0%      62.5%      65.0%
             $ 13,860             91%        52.5%      55.0%       57.5%      60.0%      62.5%      65.0%      67.5%
             $ 14,010             92%        55.0%      57.5%       60.0%      62.5%      65.0%      67.5%      70.0%
             $ 14,160             93%        57.5%      60.0%       62.5%      65.0%      67.5%      70.0%      72.5%
             $ 14,320             94%        60.0%      62.5%       65.0%      67.5%      70.0%      72.5%      75.0%
             $ 14,470             95%        62.5%      65.0%       67.5%      70.0%      72.5%      75.0%      77.5%
             $ 14,620             96%        65.0%      67.5%       70.0%      72.5%      75.0%      77.5%      80.0%
             $ 14,770             97%        67.5%      70.0%       72.5%      75.0%      77.5%      80.0%      82.5%
             $ 14,930             98%        70.0%      72.5%       75.0%      77.5%      80.0%      82.5%      85.0%
             $ 15,080             99%        72.5%      75.0%       77.5%      80.0%      82.5%      85.0%      87.5%
             $ 15,230             100%       75.0%      77.5%       80.0%      82.5%      85.0%      87.5%      90.0%
             $ 15,530             102%       80.0%      82.7%       85.5%      88.2%      90.9%      93.6%      96.4%
             $ 15,840             104%       85.0%      87.9%       90.8%      93.8%      96.7%      99.6%      102.5%
             $ 16,140             106%       90.0%      93.1%       96.2%      99.2%      102.3%     105.4%     108.5%
             $ 16,450             108%       95.0%      98.2%      101.4%      104.6%     107.9%     111.1%     114.3%
             $ 16,750             110%       100.0%     103.3%     106.7%      110.0%     113.3%     116.7%     120.0%
             $ 17,060             112%       110.0%     113.1%     116.3%      119.4%     122.5%     125.6%     128.8%
             $ 17,360             114%       120.0%     122.9%     125.9%      128.8%     131.8%     134.7%     137.6%
             $ 17,670             116%       130.0%     132.8%     135.6%      138.3%     141.1%     143.9%     146.7%
             $ 17,970             118%       140.0%     135.4%     138.2%      141.0%     143.7%     146.5%     149.3%
             $ 18,280             120%       150.0%     137.9%     140.7%      143.5%     146.2%     149.0%     151.8%
</TABLE>

*        Denotes  Earnings  Before  Interest  Expense & Taxes,  and Net of Bonus
         Expense PAYOUT AS A PERCENT OF ELIGIBLE BONUS


<PAGE>



                         SIERRA MILITARY HEALTH SERVICES

<TABLE>

<CAPTION>

                         CASH FLOW/PROFIT MATRIX

                                            $          $          $          $          $           $          $
<S>                                          <C>        <C>        <C>        <C>        <C>         <C>        <C>
                                             26,330     26,600     26,870     27,140     27,680      28,230     28,770
                                % Achieved    97%        98%        99%        100%       102%        104%       106%
               $ 13,710            90%       67.5%      70.0%      72.5%      75.0%       80.0%      85.0%      90.0%
               $ 13,860            91%       70.0%      72.5%      75.0%      77.5%       82.7%      87.9%      93.1%
               $ 14,010            92%       72.5%      75.0%      77.5%      80.0%       85.5%      90.8%      96.2%
               $ 14,160            93%       75.0%      77.5%      80.0%      82.5%       88.2%      93.8%      99.2%
               $ 14,320            94%       77.5%      80.0%      82.5%      85.0%       90.9%      96.7%      102.3%
               $ 14,470            95%       80.0%      82.5%      85.0%      87.5%       93.6%      99.6%      105.4%
               $ 14,620            96%       82.5%      85.0%      87.5%      90.0%       96.4%      102.5%     108.5%
               $ 14,770            97%       85.0%      87.5%      90.0%      92.5%       99.1%      105.4%     111.5%
               $ 14,930            98%       87.5%      90.0%      92.5%      95.0%      101.8%      108.3%     114.6%
               $ 15,080            99%       90.0%      92.5%      95.0%      97.5%      104.5%      111.3%     117.7%
               $ 15,230            100%      92.5%      95.0%      97.5%      100.0%     107.3%      114.2%     120.8%
               $ 15,530            102%      99.1%      101.8%     104.5%     107.3%     110.0%      117.1%     123.8%
               $ 15,840            104%      105.4%     108.3%     111.3%     114.2%     117.1%      120.0%     126.9%
               $ 16,140            106%      111.5%     114.6%     117.7%     120.8%     123.8%      126.9%     130.0%
               $ 16,450            108%      117.5%     120.7%     123.9%     127.1%     130.4%      133.6%     136.8%
               $ 16,750            110%      123.3%     126.7%     130.0%     133.3%     136.7%      140.0%     143.3%
               $ 17,060            112%      131.9%     135.0%     138.1%     141.3%     144.4%      147.5%     150.6%
               $ 17,360            114%      140.6%     143.5%     146.5%     149.4%     152.4%      155.3%     158.2%
               $ 17,670            116%      149.4%     152.2%     155.0%     157.8%     160.6%      163.3%     166.1%
               $ 17,970            118%      152.1%     154.9%     157.6%     160.4%     163.2%      166.0%     168.7%
               $ 18,280            120%      154.6%     157.4%     160.1%     162.9%     165.7%      168.5%     171.2%
</TABLE>


<PAGE>


                         SIERRA MILITARY HEALTH SERVICES

<TABLE>

<CAPTION>

                             CASH FLOW/PROFIT MATRIX

                                            $         $           $          $           $          $          $
<S>                                          <C>       <C>         <C>        <C>         <C>        <C>        <C>
                                             29,310    29,850      30,400     30,940      31,480     32,030     32,570

                                % Achieved    108%       110%       112%       114%        116%       118%       120%
               $ 13,710            90%       95.0%      100.0%     110.0%     120.0%      130.0%     140.0%     150.0%
               $ 13,860            91%       98.2%      103.3%     113.1%     122.9%      132.8%     142.6%     152.5%
               $ 14,010            92%       101.4%     106.7%     116.3%     125.9%      135.6%     145.3%     155.0%
               $ 14,160            93%       104.6%     110.0%     119.4%     128.8%      138.3%     147.9%     157.5%
               $ 14,320            94%       107.9%     113.3%     122.5%     131.8%      141.1%     150.5%     160.0%
               $ 14,470            95%       111.1%     116.7%     125.6%     134.7%      143.9%     153.2%     162.5%
               $ 14,620            96%       114.3%     120.0%     128.8%     137.6%      146.7%     155.8%     165.0%
               $ 14,770            97%       117.5%     123.3%     131.9%     140.6%      149.4%     158.4%     167.5%
               $ 14,930            98%       120.7%     126.7%     135.0%     143.5%      152.2%     161.1%     170.0%
               $ 15,080            99%       123.9%     130.0%     138.1%     146.5%      155.0%     163.7%     172.5%
               $ 15,230            100%      127.1%     133.3%     141.3%     149.4%      157.8%     166.3%     175.0%
               $ 15,530            102%      130.4%     136.7%     144.4%     152.4%      160.6%     168.9%     177.5%
               $ 15,840            104%      133.6%     140.0%     147.5%     155.3%      163.3%     171.6%     180.0%
               $ 16,140            106%      136.8%     143.3%     150.6%     158.2%      166.1%     174.2%     182.5%
               $ 16,450            108%      140.0%     146.7%     153.8%     161.2%      168.9%     176.8%     185.0%
               $ 16,750            110%      146.7%     150.0%     156.9%     164.1%      171.7%     179.5%     187.5%
               $ 17,060            112%      153.8%     156.9%     160.0%     167.1%      174.4%     182.1%     190.0%
               $ 17,360            114%      161.2%     164.1%     167.1%     170.0%      177.2%     184.7%     192.5%
               $ 17,670            116%      168.9%     171.7%     174.4%     177.2%      180.0%     187.4%     195.0%
               $ 17,970            118%      171.5%     174.3%     177.1%     179.9%      182.6%     190.0%     197.5%
               $ 18,280            120%      174.0%     176.8%     179.6%     182.4%      185.1%     192.5%     200.0%
</TABLE>


<PAGE>



                                 WESTERN REGION

<TABLE>

<CAPTION>

                              PROFIT/REVENUE MATRIX

                    PRETAX PROFIT* VS PLAN (Horizontal Axis)

                         REVENUE VS PLAN (Vertical Axis)
                                    (In 000s)

                                           $          $           $          $           $          $          $
<S>                                         <C>        <C>         <C>        <C>         <C>        <C>        <C>
                                            74,170     74,560      74,950     75,340      75,730     76,120     76,510
                              % Achieved    95.0%       95.5%      96.0%       96.5%      97.0%      97.5%       98.0%
            $ 832,030            95.0%      50.0%       54.0%      58.0%       62.0%      66.0%      70.0%       74.0%
            $ 836,410            95.5%      51.0%       55.0%      59.0%       63.0%      67.0%      71.0%       75.0%
            $ 840,790            96.0%      52.0%       56.0%      60.0%       64.0%      68.0%      72.0%       76.0%
            $ 845,170            96.5%      53.0%       57.0%      61.0%       65.0%      69.0%      73.0%       77.0%
            $ 849,550            97.0%      54.0%       58.0%      62.0%       66.0%      70.0%      74.0%       78.0%
            $ 853,920            97.5%      55.0%       59.0%      63.0%       67.0%      71.0%      75.0%       79.0%
            $ 858,300            98.0%      56.0%       60.0%      64.0%       68.0%      72.0%      76.0%       80.0%
            $ 862,680            98.5%      57.0%       61.0%      65.0%       69.0%      73.0%      77.0%       81.0%
            $ 867,060            99.0%      58.0%       62.0%      66.0%       70.0%      74.0%      78.0%       82.0%
            $ 871,440            99.5%      59.0%       63.0%      67.0%       71.0%      75.0%      79.0%       83.0%
            $ 875,820           100.0%      60.0%       64.0%      68.0%       72.0%      76.0%      80.0%       84.0%
            $ 893,340           102.0%      62.0%       67.3%      72.5%       77.8%      83.1%      88.4%       93.6%
            $ 910,850           104.0%      64.0%       70.3%      76.7%       83.0%      89.3%      95.7%      102.0%
            $ 928,370           106.0%      66.0%       73.2%      80.5%       87.7%      94.9%      102.2%     109.4%
            $ 945,890           108.0%      68.0%       76.0%      84.0%       92.0%      100.0%     108.0%     116.0%
            $ 963,400           110.0%      70.0%       78.7%      87.3%       96.0%      104.7%     113.3%     122.0%
            $ 980,920           112.0%      74.0%       83.1%      92.3%      101.4%      110.5%     119.6%     128.8%
            $ 998,430           114.0%      78.0%       87.5%      97.1%      106.6%      116.1%     125.6%     135.2%
           $ 1,015,950          116.0%      82.0%       91.9%      101.8%     111.7%      121.6%     131.4%     141.3%
           $ 1,033,470          118.0%      86.0%      102.1%      112.0%     121.9%      131.8%     141.7%     151.5%
           $ 1,050,980          120.0%      90.0%      112.6%      122.5%     132.4%      142.3%     152.2%     162.0%
</TABLE>

*                                   Denotes  Earnings Before Interest  Expense &
                                    Taxes,  and Net of Bonus Expense PAYOUT AS A
                                    PERCENT OF ELIGIBLE BONUS


<PAGE>



                                 WESTERN REGION

<TABLE>

<CAPTION>

                              PROFIT/REVENUE MATRIX

                                            $          $          $          $          $           $          $
<S>                                          <C>        <C>        <C>        <C>        <C>         <C>        <C>
                                             76,900     77,290     77,680     78,070     79,630      81,190     82,750
                                % Achieved   98.5%      99.0%      99.5%      100.0%     102.0%      104.0%     106.0%
              $ 832,030           95.0%      78.0%      82.0%      86.0%      90.0%       98.0%      106.0%     114.0%
              $ 836,410           95.5%      79.0%      83.0%      87.0%      91.0%      100.0%      108.8%     117.5%
              $ 840,790           96.0%      80.0%      84.0%      88.0%      92.0%      102.0%      111.7%     121.1%
              $ 845,170           96.5%      81.0%      85.0%      89.0%      93.0%      104.0%      114.5%     124.6%
              $ 849,550           97.0%      82.0%      86.0%      90.0%      94.0%      106.0%      117.3%     128.2%
              $ 853,920           97.5%      83.0%      87.0%      91.0%      95.0%      108.0%      120.2%     131.7%
              $ 858,300           98.0%      84.0%      88.0%      92.0%      96.0%      110.0%      123.0%     135.2%
              $ 862,680           98.5%      85.0%      89.0%      93.0%      97.0%      112.0%      125.8%     138.8%
              $ 867,060           99.0%      86.0%      90.0%      94.0%      98.0%      114.0%      128.7%     142.3%
              $ 871,440           99.5%      87.0%      91.0%      95.0%      99.0%      116.0%      131.5%     145.8%
              $ 875,820           100.0%     88.0%      92.0%      96.0%      100.0%     118.0%      134.3%     149.4%
              $ 893,340           102.0%     98.9%      104.2%     109.5%     114.7%     120.0%      137.2%     152.9%
              $ 910,850           104.0%     108.3%     114.7%     121.0%     127.3%     133.7%      140.0%     156.5%
              $ 928,370           106.0%     116.6%     123.8%     131.1%     138.3%     145.5%      152.8%     160.0%
              $ 945,890           108.0%     124.0%     132.0%     140.0%     148.0%     156.0%      164.0%     172.0%
              $ 963,400           110.0%     130.7%     139.3%     148.0%     156.7%     165.3%      174.0%     182.7%
              $ 980,920           112.0%     137.9%     147.0%     156.1%     165.3%     174.4%      183.5%     192.6%
              $ 998,430           114.0%     144.7%     154.2%     163.8%     173.3%     182.8%      192.4%     201.9%
             $ 1,015,950          116.0%     151.2%     161.1%     171.0%     180.9%     190.8%      200.7%     210.6%
             $ 1,033,470          118.0%     161.4%     171.3%     181.2%     191.1%     201.0%      210.9%     220.8%
             $ 1,050,980          120.0%     171.9%     181.8%     191.7%     201.6%     211.5%      221.4%     231.3%
</TABLE>


<PAGE>



                                 WESTERN REGION

<TABLE>

<CAPTION>

                              PROFIT/REVENUE MATRIX

                                            $          $          $          $          $           $          $
<S>                                          <C>        <C>        <C>        <C>        <C>         <C>        <C>
                                             84,320     85,880     87,440     89,000     90,560      92,120     93,680
                                % Achieved   108.0%     110.0%     112.0%     114.0%     116.0%      118.0%     120.0%
              $ 832,030           95.0%      122.0%     130.0%     142.0%     154.0%     166.0%      178.0%     190.0%
              $ 836,410           95.5%      126.1%     134.7%     146.9%     159.1%     171.2%      183.4%     195.5%
              $ 840,790           96.0%      130.3%     139.3%     151.8%     164.1%     176.4%      188.7%     201.0%
              $ 845,170           96.5%      134.4%     144.0%     156.6%     169.2%     181.7%      194.1%     206.5%
              $ 849,550           97.0%      138.6%     148.7%     161.5%     174.2%     186.9%      199.5%     212.0%
              $ 853,920           97.5%      142.7%     153.3%     166.4%     179.3%     192.1%      204.8%     217.5%
              $ 858,300           98.0%      146.9%     158.0%     171.3%     184.4%     197.3%      210.2%     223.0%
              $ 862,680           98.5%      151.0%     162.7%     176.1%     189.4%     202.6%      215.6%     228.5%
              $ 867,060           99.0%      155.1%     167.3%     181.0%     194.5%     207.8%      220.9%     234.0%
              $ 871,440           99.5%      159.3%     172.0%     185.9%     199.5%     213.0%      226.3%     239.5%
              $ 875,820           100.0%     163.4%     176.7%     190.8%     204.6%     218.2%      231.7%     245.0%
              $ 893,340           102.0%     167.6%     181.3%     195.6%     209.6%     223.4%      237.1%     250.5%
              $ 910,850           104.0%     171.7%     186.0%     200.5%     214.7%     228.7%      242.4%     256.0%
              $ 928,370           106.0%     175.9%     190.7%     205.4%     219.8%     233.9%      247.8%     261.5%
              $ 945,890           108.0%     180.0%     195.3%     210.3%     224.8%     239.1%      253.2%     267.0%
              $ 963,400           110.0%     191.3%     200.0%     215.1%     229.9%     244.3%      258.5%     272.5%
              $ 980,920           112.0%     201.8%     210.9%     220.0%     234.9%     249.6%      263.9%     278.0%
              $ 998,430           114.0%     211.4%     220.9%     230.5%     240.0%     254.8%      269.3%     283.5%
             $ 1,015,950          116.0%     220.4%     230.3%     240.2%     250.1%     260.0%      274.6%     289.0%
             $ 1,033,470          118.0%     230.7%     240.5%     250.4%     260.3%     270.2%      280.0%     294.5%
             $ 1,050,980          120.0%     241.2%     251.0%     260.9%     270.8%     280.7%      290.5%     300.0%
</TABLE>


<PAGE>


                                 BHO PROFIT GRID
                              PROFIT/REVENUE MATRIX

<TABLE>

<CAPTION>

                        REVENUE VS PLAN (Horizontal Axis)

                     PRE-TAX PROFIT* VS PLAN (Vertical Axis)

                                    (In 000s)

                                               $           $          $           $           $           $          $
<S>                                         <C>         <C>         <C>        <C>         <C>         <C>         <C>
                                            12,660      12,800      12,940     13,090      13,230      13,370      13,510
                                              90%         91%        92%         93%         94%         95%        96%
                                   %
                               Achieved

             $ 1,780              90%        50.0%       52.5%      55.0%       57.5%       60.0%       62.5%      65.0%
             $ 1,800              91%        52.5%       55.0%      57.5%       60.0%       62.5%       65.0%      67.5%
             $ 1,820              92%        55.0%       57.5%      60.0%       62.5%       65.0%       67.5%      70.0%
             $ 1,840              93%        57.5%       60.0%      62.5%       65.0%       67.5%       70.0%      72.5%
             $ 1,860              94%        60.0%       62.5%      65.0%       67.5%       70.0%       72.5%      75.0%
             $ 1,880              95%        62.5%       65.0%      67.5%       70.0%       72.5%       75.0%      77.5%
             $ 1,900              96%        65.0%       67.5%      70.0%       72.5%       75.0%       77.5%      80.0%
             $ 1,920              97%        67.5%       70.0%      72.5%       75.0%       77.5%       80.0%      82.5%
             $ 1,940              98%        70.0%       72.5%      75.0%       77.5%       80.0%       82.5%      85.0%
             $ 1,960              99%        72.5%       75.0%      77.5%       80.0%       82.5%       85.0%      87.5%
             $ 1,980             100%        75.0%       77.5%      80.0%       82.5%       85.0%       87.5%      90.0%
             $ 2,020             102%        80.0%       82.7%      85.5%       88.2%       90.9%       93.6%      96.4%
             $ 2,060             104%        85.0%       87.9%      90.8%       93.8%       96.7%       99.6%      102.5%
             $ 2,100             106%        90.0%       93.1%      96.2%       99.2%      102.3%      105.4%      108.5%
             $ 2,140             108%        95.0%       98.2%      101.4%     104.6%      107.9%      111.1%      114.3%
             $ 2,180             110%       100.0%      103.3%      106.7%     110.0%      113.3%      116.7%      120.0%
             $ 2,220             112%       110.0%      113.1%      116.3%     119.4%      122.5%      125.6%      128.8%
             $ 2,260             114%       120.0%      122.9%      125.9%     128.8%      131.8%      134.7%      137.6%
             $ 2,300             116%       130.0%      132.8%      135.6%     138.3%      141.1%      143.9%      146.7%
             $ 2,340             118%       140.0%      135.4%      138.2%     141.0%      143.7%      146.5%      149.3%
             $ 2,380             120%       150.0%      137.9%      140.7%     143.5%      146.2%      149.0%      151.8%
</TABLE>

*        Denotes  Earnings  Before  Interest  Expense & Taxes,  and Net of Bonus
         Expense PAYOYUT AS A PERCENT OF ELIGIBLE BONUS


<PAGE>



                                 BHO PROFIT GRID

<TABLE>

<CAPTION>

                              PROFIT/REVENUE MATRIX

                                            $          $           $          $          $          $           $
<S>                                          <C>        <C>         <C>        <C>        <C>        <C>         <C>
                                             13,650     13,790      13,930     14,070     14,350     14,630      14,910
                                 %            97%         98%        99%        100%       102%       104%        106%
                                 Achieved

                $ 1,780             90%      67.5%       70.0%      72.5%      75.0%      80.0%       85.0%      90.0%
                $ 1,800             91%      70.0%       72.5%      75.0%      77.5%      82.7%       87.9%      93.1%
                $ 1,820             92%      72.5%       75.0%      77.5%      80.0%      85.5%       90.8%      96.2%
                $ 1,840             93%      75.0%       77.5%      80.0%      82.5%      88.2%       93.8%      99.2%
                $ 1,860             94%      77.5%       80.0%      82.5%      85.0%      90.9%       96.7%      102.3%
                $ 1,880             95%      80.0%       82.5%      85.0%      87.5%      93.6%       99.6%      105.4%
                $ 1,900             96%      82.5%       85.0%      87.5%      90.0%      96.4%      102.5%      108.5%
                $ 1,920             97%      85.0%       87.5%      90.0%      92.5%      99.1%      105.4%      111.5%
                $ 1,940             98%      87.5%       90.0%      92.5%      95.0%      101.8%     108.3%      114.6%
                $ 1,960             99%      90.0%       92.5%      95.0%      97.5%      104.5%     111.3%      117.7%
                $ 1,980            100%      92.5%       95.0%      97.5%      100.0%     107.3%     114.2%      120.8%
                $ 2,020            102%      99.1%      101.8%      104.5%     107.3%     110.0%     117.1%      123.8%
                $ 2,060            104%      105.4%     108.3%      111.3%     114.2%     117.1%     120.0%      126.9%
                $ 2,100            106%      111.5%     114.6%      117.7%     120.8%     123.8%     126.9%      130.0%
                $ 2,140            108%      117.5%     120.7%      123.9%     127.1%     130.4%     133.6%      136.8%
                $ 2,180            110%      123.3%     126.7%      130.0%     133.3%     136.7%     140.0%      143.3%
                $ 2,220            112%      131.9%     135.0%      138.1%     141.3%     144.4%     147.5%      150.6%
                $ 2,260            114%      140.6%     143.5%      146.5%     149.4%     152.4%     155.3%      158.2%
                $ 2,300            116%      149.4%     152.2%      155.0%     157.8%     160.6%     163.3%      166.1%
                $ 2,340            118%      152.1%     154.9%      157.6%     160.4%     163.2%     166.0%      168.7%
                $ 2,380            120%      154.6%     157.4%      160.1%     162.9%     165.7%     168.5%      171.2%
</TABLE>


<PAGE>


                                 BHO PROFIT GRID

<TABLE>

<CAPTION>

                              PROFIT/REVENUE MATRIX

                                            $          $           $          $          $          $           $
<S>                                          <C>        <C>         <C>        <C>        <C>        <C>         <C>
                                             15,200     15,480      15,760     16,040     16,320     16,600      16,880
                                 %            108%       110%        112%       114%       116%       118%        120%
                                 Achieved

                $ 1,780             90%      95.0%      100.0%      110.0%     120.0%     130.0%     140.0%      150.0%
                $ 1,800             91%      98.2%      103.3%      113.1%     122.9%     132.8%     142.6%      152.5%
                $ 1,820             92%      101.4%     106.7%      116.3%     125.9%     135.6%     145.3%      155.0%
                $ 1,840             93%      104.6%     110.0%      119.4%     128.8%     138.3%     147.9%      157.5%
                $ 1,860             94%      107.9%     113.3%      122.5%     131.8%     141.1%     150.5%      160.0%
                $ 1,880             95%      111.1%     116.7%      125.6%     134.7%     143.9%     153.2%      162.5%
                $ 1,900             96%      114.3%     120.0%      128.8%     137.6%     146.7%     155.8%      165.0%
                $ 1,920             97%      117.5%     123.3%      131.9%     140.6%     149.4%     158.4%      167.5%
                $ 1,940             98%      120.7%     126.7%      135.0%     143.5%     152.2%     161.1%      170.0%
                $ 1,960             99%      123.9%     130.0%      138.1%     146.5%     155.0%     163.7%      172.5%
                $ 1,980            100%      127.1%     133.3%      141.3%     149.4%     157.8%     166.3%      175.0%
                $ 2,020            102%      130.4%     136.7%      144.4%     152.4%     160.6%     168.9%      177.5%
                $ 2,060            104%      133.6%     140.0%      147.5%     155.3%     163.3%     171.6%      180.0%
                $ 2,100            106%      136.8%     143.3%      150.6%     158.2%     166.1%     174.2%      182.5%
                $ 2,140            108%      140.0%     146.7%      153.8%     161.2%     168.9%     176.8%      185.0%
                $ 2,180            110%      146.7%     150.0%      156.9%     164.1%     171.7%     179.5%      187.5%
                $ 2,220            112%      153.8%     156.9%      160.0%     167.1%     174.4%     182.1%      190.0%
                $ 2,260            114%      161.2%     164.1%      167.1%     170.0%     177.2%     184.7%      192.5%
                $ 2,300            116%      168.9%     171.7%      174.4%     177.2%     180.0%     187.4%      195.0%
                $ 2,340            118%      171.5%     174.3%      177.1%     179.9%     182.6%     190.0%      197.5%
                $ 2,380            120%      174.0%     176.8%      179.6%     182.4%     185.1%     192.5%      200.0%
</TABLE>


<PAGE>



                                 CENTRAL REGION
                              REVENUE/PROFIT MATRIX

<TABLE>

<CAPTION>

                        REVENUE VS PLAN (Horizontal Axis)

                     PRE-TAX PROFIT* VS PLAN (Vertical Axis)

                                    (In 000s)

                                                $      $          $               $      $          $               $
<S>                                          <C>        <C>        <C>         <C>        <C>        <C>         <C>
                                             329,990    333,650    337,320     340,980    344,650    348,320     351,980
                                % Achieved     90%        91%        92%         93%        94%        95%         96%
              $ (6,670)            90%        50.0%      52.5%      55.0%       57.5%      60.0%      62.5%       65.0%
              $ (6,600)            91%        52.5%      55.0%      57.5%       60.0%      62.5%      65.0%       67.5%
              $ (6,530)            92%        55.0%      57.5%      60.0%       62.5%      65.0%      67.5%       70.0%
              $ (6,470)            93%        57.5%      60.0%      62.5%       65.0%      67.5%      70.0%       72.5%
              $ (6,410)            94%        60.0%      62.5%      65.0%       67.5%      70.0%      72.5%       75.0%
              $ (6,350)            95%        62.5%      65.0%      67.5%       70.0%      72.5%      75.0%       77.5%
              $ (6,290)            96%        65.0%      67.5%      70.0%       72.5%      75.0%      77.5%       80.0%
              $ (6,230)            97%        67.5%      70.0%      72.5%       75.0%      77.5%      80.0%       82.5%
              $ (6,170)            98%        70.0%      72.5%      75.0%       77.5%      80.0%      82.5%       85.0%
              $ (6,110)            99%        72.5%      75.0%      77.5%       80.0%      82.5%      85.0%       87.5%
              $ (6,050)            100%       75.0%      77.5%      80.0%       82.5%      85.0%      87.5%       90.0%
              $ (5,930)            102%       80.0%      82.7%      85.5%       88.2%      90.9%      93.6%       96.4%
              $ (5,811)            104%       85.0%      87.9%      90.8%       93.8%      96.7%      99.6%      102.5%
              $ (5,695)            106%       90.0%      93.1%      96.2%       99.2%      102.3%     105.4%     108.5%
              $ (5,581)            108%       95.0%      98.2%      101.4%     104.6%      107.9%     111.1%     114.3%
              $ (5,470)            110%      100.0%      103.3%     106.7%     110.0%      113.3%     116.7%     120.0%
              $ (5,360)            112%      110.0%      113.1%     116.3%     119.4%      122.5%     125.6%     128.8%
              $ (5,253)            114%      120.0%      122.9%     125.9%     128.8%      131.8%     134.7%     137.6%
              $ (5,148)            116%      130.0%      132.8%     135.6%     138.3%      141.1%     143.9%     146.7%
              $ (5,045)            118%      140.0%      135.4%     138.2%     141.0%      143.7%     146.5%     149.3%
              $ (4,944)            120%      150.0%      137.9%     140.7%     143.5%      146.2%     149.0%     151.8%
</TABLE>

*                 Denotes  Earnings Before Interest  Expense & Taxes, and Net of
                  Bonus Expense PAYOUT AS A PERCENT OF ELIGIBLE BONUS


<PAGE>



                                 CENTRAL REGION

<TABLE>

<CAPTION>

                              REVENUE/PROFIT MATRIX

                                                 $               $      $               $      $               $      $
<S>                                               <C>         <C>        <C>         <C>        <C>         <C>        <C>
                                                  355,650     359,320    362,980     366,650    373,980     381,320    388,650
                                     % Achieved     97%         98%        99%        100%        102%       104%       106.0%
                   $ (6,670)             90%       67.5%       70.0%      72.5%       75.0%      80.0%       85.0%      90.0%
                   $ (6,600)             91%       70.0%       72.5%      75.0%       77.5%      82.7%       87.9%      93.1%
                   $ (6,530)             92%       72.5%       75.0%      77.5%       80.0%      85.5%       90.8%      96.2%
                   $ (6,470)             93%       75.0%       77.5%      80.0%       82.5%      88.2%       93.8%      99.2%
                   $ (6,410)             94%       77.5%       80.0%      82.5%       85.0%      90.9%       96.7%      102.3%
                   $ (6,350)             95%       80.0%       82.5%      85.0%       87.5%      93.6%       99.6%      105.4%
                   $ (6,290)             96%       82.5%       85.0%      87.5%       90.0%      96.4%      102.5%      108.5%
                   $ (6,230)             97%       85.0%       87.5%      90.0%       92.5%      99.1%      105.4%      111.5%
                   $ (6,170)             98%       87.5%       90.0%      92.5%       95.0%      101.8%     108.3%      114.6%
                   $ (6,110)             99%       90.0%       92.5%      95.0%       97.5%      104.5%     111.3%      117.7%
                   $ (6,050)            100%       92.5%       95.0%      97.5%      100.0%      107.3%     114.2%      120.8%
                   $ (5,930)            102%       99.1%      101.8%      104.5%     107.3%      110.0%     117.1%      123.8%
                   $ (5,811)            104%       105.4%     108.3%      111.3%     114.2%      117.1%     120.0%      126.9%
                   $ (5,695)            106%       111.5%     114.6%      117.7%     120.8%      123.8%     126.9%      130.0%
                   $ (5,581)            108%       117.5%     120.7%      123.9%     127.1%      130.4%     133.6%      136.8%
                   $ (5,470)            110%       123.3%     126.7%      130.0%     133.3%      136.7%     140.0%      143.3%
                   $ (5,360)            112%       131.9%     135.0%      138.1%     141.3%      144.4%     147.5%      150.6%
                   $ (5,253)            114%       140.6%     143.5%      146.5%     149.4%      152.4%     155.3%      158.2%
                   $ (5,148)            116%       149.4%     152.2%      155.0%     157.8%      160.6%     163.3%      166.1%
                   $ (5,045)            118%       152.1%     154.9%      157.6%     160.4%      163.2%     166.0%      168.7%
                   $ (4,944)            120%       154.6%     157.4%      160.1%     162.9%      165.7%     168.5%      171.2%
</TABLE>


<PAGE>



                                 CENTRAL REGION

<TABLE>

<CAPTION>

                              REVENUE/PROFIT MATRIX

                                            $               $      $               $      $               $      $
<S>                                          <C>         <C>        <C>         <C>        <C>         <C>        <C>
                                             395,980     403,320    410,650     417,980    425,310     432,650    439,980
                                 % Achieved   108.0%     110.0%      112.0%     114.0%      116.0%     118.0%      120.0%
               $ (6,670)            90%       95.0%      100.0%      110.0%     120.0%      130.0%     140.0%      150.0%
               $ (6,600)            91%       98.2%      103.3%      113.1%     122.9%      132.8%     142.6%      152.5%
               $ (6,530)            92%       101.4%     106.7%      116.3%     125.9%      135.6%     145.3%      155.0%
               $ (6,470)            93%       104.6%     110.0%      119.4%     128.8%      138.3%     147.9%      157.5%
               $ (6,410)            94%       107.9%     113.3%      122.5%     131.8%      141.1%     150.5%      160.0%
               $ (6,350)            95%       111.1%     116.7%      125.6%     134.7%      143.9%     153.2%      162.5%
               $ (6,290)            96%       114.3%     120.0%      128.8%     137.6%      146.7%     155.8%      165.0%
               $ (6,230)            97%       117.5%     123.3%      131.9%     140.6%      149.4%     158.4%      167.5%
               $ (6,170)            98%       120.7%     126.7%      135.0%     143.5%      152.2%     161.1%      170.0%
               $ (6,110)            99%       123.9%     130.0%      138.1%     146.5%      155.0%     163.7%      172.5%
               $ (6,050)            100%      127.1%     133.3%      141.3%     149.4%      157.8%     166.3%      175.0%
               $ (5,930)            102%      130.4%     136.7%      144.4%     152.4%      160.6%     168.9%      177.5%
               $ (5,811)            104%      133.6%     140.0%      147.5%     155.3%      163.3%     171.6%      180.0%
               $ (5,695)            106%      136.8%     143.3%      150.6%     158.2%      166.1%     174.2%      182.5%
               $ (5,581)            108%      140.0%     146.7%      153.8%     161.2%      168.9%     176.8%      185.0%
               $ (5,470)            110%      146.7%     150.0%      156.9%     164.1%      171.7%     179.5%      187.5%
               $ (5,360)            112%      153.8%     156.9%      160.0%     167.1%      174.4%     182.1%      190.0%
               $ (5,253)            114%      161.2%     164.1%      167.1%     170.0%      177.2%     184.7%      192.5%
               $ (5,148)            116%      168.9%     171.7%      174.4%     177.2%      180.0%     187.4%      195.0%
               $ (5,045)            118%      171.5%     174.3%      177.1%     179.9%      182.6%     190.0%      197.5%
               $ (4,944)            120%      174.0%     176.8%      179.6%     182.4%      185.1%     192.5%      200.0%
</TABLE>