1. Bonuses.
2. Compensation paid in property or the use thereof at fair market value to
   the same extent as taxable for federal tax purposes and so indicated on the W-2 form.
3. Contributions made by or on behalf of employees to a qualified deferral plan (401K
   and the like) - taxed at year earned, deferral not permitted. Exception: employer
   matching contributions offered under a cafeteria plan are not taxable. Deferrals even
   under a cafeteria plan are always taxable.
4. Contributions made by or on behalf of employees to a tax-deferred annuity or stock
   purchase plan (includes any plan where employee has the option to defer).
5. Contributions made by or on behalf of employees to a non-qualified deferred
   compensation plan.
6. Cost of group term life insurance over $50,000.00 (unless part of a cafeteria plan).
7. Director's fees.
8. Short-term disability pay if received as a benefit from employment (includes third
   party plan) prior to 6/30/07.
9. Adoption assistance payments (unless part of a cafeteria plan).
10. Excess employee discounts.
11. Golden parachute payments.
12. Income from guaranteed annual wage contracts.
13. Income from jury duty.
14. Income from wage continuation plans (includes retirement incentive plans and
    buy-outs).
15. Income received as a result of a covenant or agreement not to compete, which
    relates to employee wages.
16. Interest on below market loans.
17. Moving expense reimbursements (follow Federal rules but non-reimbursed
    expenses are not deductible).
18. Pre-retirement distributions from retirement plans (except previously taxed
    income from deferred plans).
19. Prizes, awards and gifts - if connected with employment.
20. Profit Sharing.
21. Royalties (unless derived from registered copyrights, patents or trademarks).
22. Severance pay.
23. Sick and/or vacation pay.
24. Stipends - if work required (vow of poverty not recognized).
25. Stock bonus incentive plans.
26. Stock options.
27. Strike benefits paid by employer.
28. Supplemental unemployment pay paid by employer.
29. Taxes paid by employer on employee's behalf.
30. Tips.
31. Union steward fees.
32. Executor fees.
33. Gambling Winnings (effective 6/1/2012) losses may not offset winnings.
34. Prizes and winnings from sweepstakes (effective 6/1/2012).

NOTE: This list is intended for reference purposes only. It may not be all inclusive
and is subject to revision without notice.