At Cost Services, Inc. - Page 4

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               Petitioner works in conjunction with At Cost, LLC (LLC), a             
          Delaware for-profit limited liability company whose members                 
          include Fondel and petitioner.  Petitioner acts as the managing             
          member of the LLC.  Petitioner or the LLC assists clients in                
          bidding for and finding temporary and contract work so that a               
          client may be employed year-round through a series of temporary             
          service jobs.  Petitioner advises clients to form their own                 
          limited liability companies or become members of the LLC to                 
          create advantages for local businesses.  Petitioner advertises to           
          local businesses that those advantages include:                             
               1.   A 10-50% reduction in their costs from temporary                  
               agencies and conventional consulting firms.                            
               2.   A relationship between companies and your LLC                     
               would be business to business (as with temporary                       
               agencies and conventional consulting firms) rather                     
               than the employer/employee relationship associated                     
               with directly hiring consultants.                                      
               3.   Companies can enjoy the benefits of using                         
               consultants and avoid the nightmare of having                          
               consultants they use being reclassified by the                         
               state or the IRS as employees.                                         
               The services provided by petitioner also assist local                  
          businesses by providing a source of skilled labor at reduced                
          costs.  Petitioner forgoes the normal fee charged by a temporary            
          service agency, and the local businesses pay petitioner only the            
          hourly rate of the client who acts as an independent contractor.            
          Most businesses that are aided by petitioner are located in                 
          economically depressed areas.                                               

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Last modified: May 25, 2011