Island Grounds Inc.

Island Grounds Inc. Scenarios for transferring IG to LSJ employees Name Basillia Morales-Mercado (Dulce) Maria Rosario (Koiry) Reyna Amparo (Sandra) Peter St. Omer Dupson Donissaint (Baseais) Gusneme Dalce Anthony Jules (Tony) Pierressaint Onel Ednor Moraine Rend Mede Altangle Clifton (Clement) Gerry Franicis Titre Sharimo Wheatley Cuthbert Titre (Smiley) Sheridon Emanuel Elizee TOTAL ISLAND GROUNDS INC. Position Housekeeper Housekeeper Housekeeper Head Groundmen Landscape supervisor - Landscape supervisor Landscaper Landscaper Landscaper Landscaper Carpenter Painter Mechanic RO Consols & Pool Mtc Engineering Scenario 1 Scenario 2 Scenario 3 Projected 2012 Cost Projected Projected with payroll cost with 5 % cost with taxes raise 10% raise Scenario 4 Projected health Insurance cost at 100 % employer contributions 30,100 28,600 28,600 54,600 35,800 35,800 31,100 29.800 26,300 29,800 59,700 35.800 59,700 32,200 31.000 31,605 30,030 30.030 57,330 37,590 37,590 32,655 31,290 27,615 3'1196 62,685 37,590 62,685. 33,810 32,550 33,110 31,460 31,460 60,060 39,380 39,380 34,210 32,780 28,930 32,780 65,670 39,380 65,670 35,420 34,100 9,400 6,900 7,800 7,300 4,900 7300 9,800 7.300 4,900 5,900 4,000 7,300 3,900 5,900 3.200 (15 employees) 548.900 Less: Cost of Red Hook Family Practice (based on 2011) 576,345 603,790 95,800 (7,500) ADDITIONAL JEE COST 27,445 54,890 88,300 Notes 1) additional landscaper is pending release taking count down to 14 2) Projected costs above include 8% for payroll taxes therefore actual salaries are lower Released when done with road piojects Pierre Jules (Jules) Construction Release date pending completion of current projects Henan Bedminister Painter Guy Vicars Benford Lewis Karl Henry Brian Bates Helper Carpenter Carpenter Mechanic TOTAL EMPLOYEES TO BE RELEASED (6 employees) 60.300 63,315 66.330 16,900 35,800 26,300 50,100 31,000 53,700 37.590 27,615 52,605 32,550 56.385 39.380 28,930 55.110 34,100 59.070 3,900 3,200 3.900 3,900 9.800 196.900 206,745 216.590 24,700 257,200 270.060 282.920 41,600 ADDITIONAL JEE COST • SCHEDULED TO BE RELEASED 9,845 19,690 41,600 Health insurance notes 1) Plan requires a 75% employee participations or it is disqualified as a plan. Thus on a employer contribution of less Man 100% at least 75% of employees must opt to pay the additional premium 2) Plan requires a minumum employer contribution of 50% . . . . . . 3) If we move everyone to LSJ Employees payroll and then drop health insurance we will need to make provisions for the following (4) individuals a) Carlos - Jeanne believes that he can go on his wires plan however there maybe an additional cost to do so b) Danny - This may be an issue as he was motivated to move to LSJ by insurance benefits - move him to TTR (Karen & brice entity) or FTC?? c) Bosco - another issue - FTC 1 TTR ? d) Lester - Unsure o/ his . future so may not be . an issue . EFTA01118796