EXHIBIT 99:  "Safe Harbor" Statement under the Private Securities Litigation
             Reform Act of 1995.

            "SAFE HARBOR" STATEMENT UNDER THE PRIVATE SECURITIES
                        LITIGATION REFORM ACT OF 1995

Certain written and oral statements made by the Company's management may
constitute "forward-looking statements" as defined in the Private Securities
Litigation Reform Act of 1995.  Forward-looking statements are identified by
such words and phrases as "expects" and "could be."  Because they are
forward-looking, they should be evaluated in light of important risk factors.
These risk factors include general market conditions, including demand for the
Company's products and services, competition and price levels; changes in the
laws regulating collection and payment of payroll taxes, professional employer
organizations, and employee benefits, including 401(k) plans, workers'
compensation, state unemployment, and section 125 plans; delays in the
development and marketing of new products and services; the possibility of
catastrophic events that could impact the Company's operating facilities,
computer technology and communication systems, including Year 2000 issues; and
changes in short- and long-term interest rates and the credit rating of cash,
cash equivalents, and securities held in the Company's investment portfolios.