County of San Bernardino DEDUCTION CODES EXHIBIT

DEDUCTION Number of CODE DESCRIPTION Pay periods 40150 401(k) EE Cont - Age 50+ 26 401A 401(a) Defined Contribution Plan 26 401K 401(k) Salary Savings Plan 26 401LVC 401(k) Employee Contribution on Leave Cash out 26 457 457 Deferred Compensation 26 457F 457(f) Deferred Compensation 26 457MTC Deferred Compensation with Match 26 ABFSC Association Dues - Barstow Fireman’s Service Club 24 ACCU Credit Union - Arrowhead 24 ACTVLY Association Dues - Central Valley Firefighters 24 ADD Accidental Death & Dismemberment - County Paid 26 ADDAPU Supplemental A D & D - After Tax Pickup 26 ADDATX Supplemental A D & D - After Tax 26 ADDBPU Supplemental A D & D - Before Tax Pickup 26 ADDBTX Supp A D & D - Before Tax 26 ADVAPU Advantage Care - After Tax Pickup 26 ADVATX Advantage Care - After Tax 26 ADVBPU Advantage Care - Before Tax Pickup 26 ADVBTX Advantage Care - Before Tax 26 AFLC-C AFLAC - Cancer 26 AFLC-H AFLAC - Hospitalization 26 AFLCIC AFLAC - Intensive Care 26 AL2325 Association Dues - Local 2325 24 AL935 Association Dues - Local 935 24 ALFSC Association Dues - Lenwood Fireman’s Service Club 26 AMRSHL Association Dues - Marshal 24 ANURSE Associaiton Dues - CA Nurse 24 APLAPU Advantage Plus - After Tax Pickup 26 APLATX Advantage Plus - After Tax 26 APLBPU Advantage Plus - Before Tax Pickup 26 APLBTX Advantage Plus - Before Tax 26 APRBTN Association Dues - Probation Office 24 ASBPAA Association Dues - SBPAA Attorney 26 ASBPEA Association Dues - SBPEA County 26 ASEBA Association Dues - SEBA Sheriffs 24 ASEBA1 Association Dues - SEBA LPO 26 ATOREC Auto Deduction Recovery 26 AUTO Auto Deduction 26 AWPHFF Association Dues - Wrightwood/Pinion Hills Firefighters 26 BCNAPU Blue Cross Needles - After Tax Pickup 26 BCNATX Blue Cross Needles - After Tax 26 BCNBPU Blue Cross Needles - Before Tax Pickup 26 BCNBTX Blue Cross Needles - Before Tax 26

Rev. 09/01/04 1 of 6 (098def61183a60a46df6bda306181409.doc) DEDUCTION Number of CODE DESCRIPTION Pay periods BCSAPU Blue Cross Safety - After Tax Pickup 26 BCSATX Blue Cross Safety - After Tax 26 BCSBPU Blue Cross Safety - Before Tax Pickup 26 BCSBTX Blue Cross Safety - Before Tax 26 BLUAPU Blue Cross - After Tax Pickup 26 BLUATX Blue Cross - After Tax 26 BLUBPU Blue Cross - Before Tax Pickup 26 BLUBTX Blue Cross - Before Tax 26 BNSATX Blue Cross Needles Safety - After Tax 26 BNSBTX Blue Cross Needles Safety - Before Tax 26 CFSA Courts Exempt Medical Reimbursement Account 26 CGAMCH Combined Giving - America’s Charities 26 CGCHLD Combined Giving - Children's Fund 26 CGERTH Combined Giving - Earth Share 26 CGHLTH Combined Giving - Health 26 DC2% Deferred Compensation Cash - 2% 26 DC2.5H Deferred Compensation - Hesperia 2.5% 26 DC5% Deferred Compensation Cash - 5% 26 DC5%HP Deferred Compensation - Hesperia 5% 26 DC50 457 Deferred Compensation - Age 50+ 26 DC6.9% Deferred Compensation Cash - 6.9% 26 DC7.5% Deferred Compensation Cash - 7.5% 26 DCAP Dependent Care Assistance Plan 26 DCAPFE Dependent Care Assistance Plan Fee 26 DCAVRP 457 Deferred Compensation - Apple Valley Recreation & Parks 26 DCBCEM 457 Deferred Compensation - Barstow Cemetery 26 DCBFIR 457 Deferred Compensation - Barstow Fire 26 DCBRRP 403(b) Retirement Plan - Barstow Recreation & Parks 26 DCCU 457 Deferred Compensation - Catch Up 26 DCHSRP 457 Deferred Compensation - Hesperia Recreation & Parks 26 DCIEWR 457 Deferred Compensation - Inland Empire West Regional 26 Development DCRAPU Denticare - After Tax Pickup 26 DCRATX Denticare - After Tax 26 DCRBPU Denticare - Before Tax Pickup 26 DCRBTX Denticare - Before Tax 26 DEDREC Deduction Recovery 26 DLTAPU Delta Dental - After Tax Pickup 26 DLTATX Delta Dental - After Tax 26 DLTBPU Delta Dental - Before Tax Pickup 26 DLTBTX Delta Dental - Before Tax 26 DPLAPU Dental Plus - After Tax Pickup 26 DPLATX Dental Plus - After Tax 26 DPLBPU Dental Plus - Before Tax Pickup 26 DPLBTX Dental Plus - Before Tax 26 DPOAPU Delta Preferred - After Tax Pickup 26 DPOBPU Delta Preferred - Before Tax Pickup 26 DPOATX Delta Preferred Opt Out - After Tax 26

Rev. 09/01/04 2 of 6 (098def61183a60a46df6bda306181409.doc) DEDUCTION Number of CODE DESCRIPTION Pay periods DPOBTX Delta Preferred Opt Out - Before Tax 26 GARNSH Garnishment 26 GFSA Medical Reimbursement Account - General 26 HDROW Health/Dental - Rim of World Recreation & Parks 26 HFSA Medical Reimbursement Account 26 HHSPRP Health - Hesperia Recreation & Parks 26 HLNAPU Health Net - After Tax Pickup 26 HLNATX Health Net - After Tax 26 HLNBPU Health Net - Before Tax Pickup 26 HLNBTX Health Net - Before Tax 26 HNSAPU Health Net Safety - After Tax Pickup 26 HNSATX Health Net Safety - After Tax 26 HNSBPU Health Net Safety - Before Tax Pickup 26 HNSBTX Health Net Safety - Before Tax 26 INLAPU ChoiceWize Inland - After Tax Pickup 26 INLATX ChoiceWize Inland - After Tax 26 INLBPU ChoiceWize Inland - Before Tax Pickup 26 INLBTX ChoiceWize Inland - Before Tax 26 ISBPEA Association Insurance/Other - SBPEA 24 ISEBA Association Insurance/Other - SEBA 24 KBOSPU Kaiser - Before Tax Out of State Pickup 26 KSRAPU Kaiser - After Tax Pickup 26 KSRATX Kaiser - After Tax 26 KSRBOS Kaiser - Before Tax Out of State 26 KSRBPU Kaiser - Before Tax Pickup 26 KSRBTX Kaiser - Before Tax 26 KSSAPU Kaiser Safety - After Tax Pickup 26 KSSATX Kaiser Safety - After Tax 26 KSSBPU Kaiser Safety - Before Tax Pickup 26 KSSBTX Kaiser Safety - Before Tax 26 LDSEBA Long Term Disability - Safety Management Voluntary - SEBA 24 LIFAPU Supplemental Life - After Tax Pickup 26 LIFATX Supplemental Life - After Tax 26 LIFBPU Supplemental Life - Before Tax Pickup 26 LIFBTX Supplemental Life - Before Tax 26 LIFECO Life Insurance - County Paid 26 LIFGF Supplemental Life - Grandfathered 26 LM505 401(k) 15 Year Loan #5 26 LN1501 401(k) 15 Year Loan #1 26 LN1502 401(k) 15 Year Loan #2 26 LN1503 401(k) 15 Year Loan #3 26 LN1504 401(k) 15 Year Loan #4 26 LN2001 401(k) 20 Year Loan #1 26 LN2002 401(k) 20 Year Loan #2 26 LN2071 457(b) 20 Year Loan #1 26 LN2072 457(b) 20 Year Loan #2 26 LN2073 457(b) 20 Year Loan #3 26 LN5001 401(k) 5 Year Loan #1 26

Rev. 09/01/04 3 of 6 (098def61183a60a46df6bda306181409.doc) DEDUCTION Number of CODE DESCRIPTION Pay periods LN5002 401(k) 5 Year Loan #2 26 LN5003 401(k) 5 Year Loan #3 26 LN5004 401(k) 5 Year Loan #4 26 LN5005 401(k) 5 Year Loan #5 26 LN5006 401(k) 5 Year Loan #6 26 LN5007 401(k) 5 Year Loan #7 26 LN5008 401(k) 5 Year Loan #8 26 LN5009 401(k) 5 Year Loan #9 26 LN5010 401(k) 5 Year Loan #10 26 LN5071 457(b) 5 Year Loan #1 26 LN5072 457(b) 5 Year Loan #2 26 LN5073 457(b) 5 Year Loan #3 26 LTC Long Term Care 24 LTD Long Term Disability 26 LTDSAF Long Term Disability - Safety 24 LTDSBG Long Term Disability - SANBAG 26 PFCAPU Pacific Care - After Tax Pickup 26 PFCATX Pacific Care - After Tax 26 PFCBPU Pacific Care - Before Tax Pickup 26 PFCBTX Pacific Care - Before Tax 26 PST1 Retirement PST 250/500 26 PST2 Retirement PST 200/550 26 PST3 Retirement PST 750/000 26 PST4 Retirement PST - County Paid 26 PSYCH Psychological Services 26 R29PLM Retirement - 29 Palms 24 RDGPAT Retirement Special Districts - General Purchase - After Tax 26 RDGPCH Retirement Special Districts - General Purchase - Before Tax 26 RDRGPU Retirement Special Districts - Refund General Pickup 26 RDRSPU Retirement Special Districts - Refund Safety Pickup 26 RDSPAT Retirement Special Districts Safety - Purchase - After Tax 26 RDSPCH Retirement Special Districts Safety - Purchase - Before Tax 26 RENT Rent 24 RETGEN Retirement Employer - General 26 RETJUD Retirement Judges - System 2 26 RETJUG Retirement Judges - System 1 26 RETMD1 Retiree Medical Employer Contribution - Elected Official 26 RETMD2 Retiree Medical Employer Contribution - Exempt 26 RETSAF Retirement Employer - Safety 26 RIDSHR Ride Share - Before Tax 26 RNRDGR Retirement Non-Refundable District - General Employer Pickup 26 RNRDSR Retirement Non-Refundable District - Safety Employer Pickup 26 RRFDGR Retirement Refundable District General - Employer Pickup 26 RRFDSR Retirement Refundable District Safety - Employer Pickup 26 RTDG Retirement Special Districts - Non-Refundable General 26 RTDGEN Retirement Special Districts - General 26 RTDGPU Retirement Special Districts - Non-Refundable General Pickup 26

Rev. 09/01/04 4 of 6 (098def61183a60a46df6bda306181409.doc) DEDUCTION Number of CODE DESCRIPTION Pay periods RTDS Retirement Special Districts - Non-Refundable Safety 26 RTDSAF Retirement Special Districts - Safety 26 RTDSPU Retirement Special Districts - Non-Refundable Safety Pickup 26 RTGN Retirement - Non-Refundable General 26 RTGPAT Retirement - General Purchase - After Tax 26 RTGPCH Retirement - General Purchase - Before Tax 26 RTGPU Retirement - General Non-Refundable Pickup 26 RTGRPU Retirement - General Refundable Pickup 26 RTJUPU Retirement - Judges Pickup 26 RTNRGR Retirement - Non-Refundable General Employer Pickup 26 RTNRSR Retirement - Non-Refundable Safety Employer Pickup 26 RTPBC Retirement - PERS Barstow Cemetery 26 RTRFDG Retirement Special Districts - Refundable General 26 RTRFDS Retirement Special Districts - Refundable Safety 26 RTRFGN Retirement - Refundable General 26 RTRFGR Retirement - Refundable General Employer Pickup 26 RTRFSF Retirement - Refundable Safety 26 RTRFSR Retirement - Refundable Safety Employer Pickup 26 RTSF Retirement - Non-Refundable Safety 26 RTSPAT Retirement - Safety Purchase - After Tax 26 RTSPCH Retirement - Safety Purchase - Before Tax 26 RTSPU Retirement - Safety Non-Refundable Pickup 26 RTSRPU Retirement - Safety Refundable Pickup 26 SBG50K SANBAG - 50K Term Life 26 SBGDIR Deferred Compensation Cash - SANBAG Director 26 SBGFSA SANBAG - Health Care Flexible Spending Account 26 SBGHSA SANBAG - Health Care 26 SBGSTD SANBAG - Short Term Disability 26 SCNAPU Select Choice Needles - After Tax Pickup 26 SCNATX Select Choice Needles - After Tax 26 SCNBPU Select Choice Needles - Before Tax Pickup 26 SCNBTX Select Choice Needles - Before Tax 26 SELAPU Select Choice - After Tax Pickup 26 SELATX Select Choice - After Tax 26 SELBPU Select Choice - Before Tax Pickup 26 SELBTX Select Choice - Before Tax 26 SFSA Medical Reimbursement Account - Safety Management 26 STD Short Term Disability 26 SURVIV Survivors' Benefits 26 SVBOND Savings Bond 24 TAXADJ Tax Deduction Recovery 26 TRMMED Termination - Sick Payoff to Medical Trust 26 TRVREC Recovery - Travel Advance 26 UWARHD United Way - Arrowhead 26 UWDSRT United Way - Desert Communities 26 UWEVLY United Way - East Valley 26 UWMJV United Way - Mojave Valley 26 UWMRNG United Way - Morongo 26

Rev. 09/01/04 5 of 6 (098def61183a60a46df6bda306181409.doc) DEDUCTION Number of CODE DESCRIPTION Pay periods UWMTBD United Way - Mt. Baldy 26 V29PLM Vision - 29 Palms Cemetery 26 VANPL Vanpool 26 VCE Vision - Exempt 26 VCM Vision - Management 26 VCS Vision - Safety 26 VENREC Ventura - Recovery Excess Cash Overpayment 26 VENRRP Ventura - Retroactive Retirement Payment 26 VISEXM Vision Coverage - Exempt 26 VISGEN Vision Coverage - General 26 VISSAF Vision Coverage - Safety 26 VULCOR Variable Universal Life - Corrections 26 VULEE Variable Universal Life - Employee Portion 24 VULER Variable Universal Life - Employer Portion 24 WC0 Workers’ Compensation - Non-County Covered 26 WC1 Workers’ Compensation - Volunteer Fireman 26 WC2 Workers’ Compensation - Safety 26 WC3 Workers’ Compensation - Clerical 26 WC4 Workers’ Compensation - Museum/Library/Professional Assistant 26 WC5 Workers’ Compensation - Superintendent of Schools 26 WC6 Workers’ Compensation - Institutional Employees 26 WC7 Workers’ Compensation - Fire Department Employees 26 WC8 Workers’ Compensation - All Others 26 WC9 Workers’ Compensation - Laborers 26 WCA Workers’ Compensation - Road Employees 26 WCB Workers’ Compensation - Probation 26 WCJ Workers’ Compensation - Special Districts - Clerical/Management 26 WCK Workers’ Compensation - Special Districts - Professional 26 Assistant/Library WCL Workers’ Compensation - Special Districts - Laborer/Utility Workers 26 WCM Workers’ Compensation - Special Districts - Paid Firefighters 26 WCP Workers’ Compensation - Special Districts - Others 26 WIZAPU ChoiceWize - After Tax Pickup 26 WIZATX ChoiceWize - After Tax 26 WIZBPU ChoiceWize - Before Tax Pickup 26 WIZBTX ChoiceWize - Before Tax 26

Rev. 09/01/04 6 of 6 (098def61183a60a46df6bda306181409.doc)