We are pleased to provide you with Kinloch Consulting Group's monthly
publication that keeps you linked to important employee benefit news and
information. The benefits world is ever-changing; it's critical to stay on
top of changes to understand what they mean and how they impact your
business. The Kinloch Link is your link to the news, information and
analysis you need.

We welcome any questions or suggestions you have for future issues of our
newsletter. Feel free to submit them to your Kinloch contact or through our
email at questions@kinlochcg.com.

The Kinloch Link, May 2011