DATE: March 11, 2005
FROM: City of Palm Springs, Department of Human Resources
TO: Whom It May Concern
RE: Chimienti and Associates

For ten years, Chimienti & Associates administered the IRS 125 plan for the City of Palm Springs. In 2004, the City switched to AFLAC - now in 2005, the City is switching back to Chimienti & Associates.

The transfer of service from AFLAC to Chimienti & Associates has been professional and courteous.

If I may be of further assistance, please contact me directly.

Sincerely,
Zara McMullen, PHR
Senior Human Resources Specialist
City of Palm Springs