Commonwealth Relocation Services, Inc.

MARKETING GUIDANCE PLAN

IN THE STATEMENT, COLUMN 1, LINES 8 AND 9, 6-18-1981 BOTH OCCURRENCES SHOULD BE DELETED, AND 9-0-1988 BOTH OCCURRENCES SHOULD BE INSERTED.;employee relocation services, namely real estate brokerage services for homes of employees who have relocated, consulting and assisting transferees in obtaining mortgage financing, information services, namely advising transferred employees on the purchase and sale of new homes;business consulting services in the field of employee relocation;PLAN;

MGPLUS

real estate brokerage services in connection with employee relocations, namely arranging title and closing services;employee relocation services, namely assisting transferred employees in the selling of the employees' homes and assisting in the search for a transferee's new home;