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LAW OFFICES r7 n SHOOK,HARDY&BACON 1.9 til ; u`v 1 4'41499' �1 KANSAS CITY HAMILTON SQUARE /"L-- � OVERLAND PARK 600 14TH STREET,NW,SUITE 800 ZURICH HOUSTON --� GENEVA SAN FRANCISCO WASHINGTON,D.C.20005-2004 EteoupNE MIAMI TELEPHONE(202)783-8400 I FACSIMILE(202)783-4211 BUENOS AIRES----,._... l Rodney L.Joyce (202)639-5602 rjoyce@shb.com December 15, 1999 Burl Haar, Executive Secretary Minnesota Public Utilities Commission Metro Square 121 East 7th Place, Suite 350 St. Paul, Minnesota 55101 Re: Network Access Solutions Corporation-Application for Certificate of Public Convenience and Necessity (Dkt. No. TCU- ) Dear Mr. Haar: Enclosed for filing is the original and 15 copies of the petition of Network Access Solutions Corp. for a certificate to provide local exchange, interexchange, and exchange access service in Minnesota. Please stamp the extra copy to reflect the date the application is filed and return it to me in the enclosed self-addressed s . .ed envelope. Sint.-rely, .41 Rodney L. Joyce Counsel for Network Access Solutions Corp. Enclosures 30202.1 Before the PUBLIC UTILITIES COMMISSION OF MINNESOTA In the Matter of: Petition of Network Access Solutions ) Corporation for Certificates of Public ) Convenience and Necessity to Provide ) No. Local Exchange and Emerging Competitive ) Telecommunications Service ) PETITION FOR CERTIFICATE OF PUBLIC CONVENIENCE AND NECESSITY Network Access Solutions Corporation ("NAS"), by its attorneys, hereby requests a certificate to provide,as a facilities-based carrier in all areas where USWest is the incumbent local exchange carrier, all types of intrastate telecommunications service (local exchange, exchange access, and interexchange), conditioned upon subsequent approval of its tariff In accordance with Parts 7812.0200 and 7812.003 of the Commission Rules,NAS provides the following information in support of its petition: 1. NAS is a publicly held Delaware corporation headquartered at 100 Carpenter Drive, Suite 206, Sterling, Virginia 20164. Its phone number is (703) 742-7700. In March 2000, NAS plans to move its corporate headquarters to a 113,000 square foot building at 13650 Dulles Technology Drive,Herndon,Virginia 20171-4602. NAS will be the sole occupant of this building. 2. NAS's articles of incorporation are attached as Exhibit A. 30195.1 3. NAS has filed a petition for a certificate of authority to conduct business in Minnesota. NAS will provide a copy of this certificate to the Commission once it is issued. The certificate will identify NAS's authorized agent for service of process in Minnesota. 4. The name and address of each NAS director and officer is set forth in Exhibit B. 5. NAS has one affiliate, Network Access Solutions LLC ("NAS LLC") , a wholly owned Virginia limited liability company. NAS LLC conducts business solely in Virginia. 6. All correspondence and inquiries regarding this petition should be addressed to: Rodney L. Joyce Shook, Hardy&Bacon, L.L.P. 600 14th Street,NW, Suite 800 Washington, D.C. 20005 (202) 639-5602 (202) 783-4211 (fax) 7. Initially,NAS plans to limit its Minnesota service offerings to high speed,interstate special access data transmission service. The company will provide this service using digital subscriber line("DSL")technology. Later,NAS intends to use DSL technology to provide intrastate private line data transmission service too(both local service and interexchange service). Although NAS has no present plans to provide other types of intrastate service(including telephone exchange service and interexchange toll telephone service), the company nonetheless requests authority to offer these other services in the event its plans change. 8. NAS intends to utilize the resale, unbundled network element, and network interconnection provisions in Sections 251 and 252 of the Communications Act of 1934,47 U.S.C. §§ 251 and 252, in providing telecommunications services in Minnesota. Exhibit C is a letter to USWest dated December 3, 1999 asking that company to enter into negotiations with NAS for an -2- 30195.1 interconnection agreement. For the foreseeable future, NAS anticipates obtaining all transmission facilities necessary to provide service from existing carriers rather than constructing transmission facilities of its own. 9. NAS currently is authorized to provide intrastate telecommunications service in Alabama,Delaware,Florida,Kentucky,Massachusetts,New Jersey,New York,Pennsylvania,South Carolina and the District of Columbia. Its wholly owned subsidiary, NAS LLC, is authorized to provide intrastate telecommunications service in Virginia. Applications for authority to provide intrastate telecommunications service currently are pending in Connecticut, Georgia, Louisiana, Maryland,North Carolina and Tennessee. No state PUC has denied an application by NAS or NAS LLC for authority to provide intrastate telecommunications service. 10. NAS presently provides interstate special access data transmission service in New York, Massachusetts, Pennsylvania, Maryland and the District of Columbia. NAS LLC presently provides interstate special access data transmission service in Virginia. Neither NAS nor NAS LLC provides intrastate telecommunications service in any state. 11. NAS is technically and managerially qualified to provide the services for which authority is requested in this petition. The telecommunications expertise of the relevant officers and directors of NAS is discussed in Exhibit D. The company employs about 40 full-time telecommunications network engineers. 12. Exhibit E is NAS's most recent 10-Q filed with the SEC. Among other things,the 10-Q shows that as of September 30, 1999, NAS had cash on hand of more than $63 million and total assets of about$112 million. The 10-Q also shows that existing vendor financing arrangements 30195.1 -3- give NAS access to roughly another$100 million. The 10-Q also includes the company's income statement for the first nine months of 1999 as well as its balance sheet as of September 30, 1999. 13. There is no pending or completed criminal,civil,or administrative action(including any settlement)against NAS or any officer,director,or known shareholder of NAS, by any state or federal regulatory authority in connection with the provision of telecommunications service. 14. The Commission should waive the requirement in Part 7812.0300, subpart 2(I), mandating that an applicant submit a map depicting the geographic area where it will provide service. This requirement should be waived in this case since NAS plans to provide service throughout the area presently served by US West,and the Commission's files already contain maps of that service territory. 15. NAS understands that it may lose its certification to provide service in any geographic area where it is not actually providing service within three months of the date of the Commission order approving this petition or approving NAS's interconnection agreement with US West, whichever is later. 16. A description of NAS's policies for customer service and equipment maintenance, including information demonstrating that NAS has the ability to respond to customer complaints and inquiries promptly and to perform maintenance necessary to ensure compliance with the quality requirements set forth in the Commission's Rules, is attached as Exhibit F. 17. If NAS decides to provide local telephone exchange service in the future, it will submit to the Commission for approval a plan which describes in detail how NAS will provide 911 service consistent with Commission requirements. 30195.1 -4- 18. Granting NAS authority to provide intrastate telecommunications service in Minnesota will enhance competition in the provision of intrastate services in Minnesota. Through a combination of its own equipment and unbundled network elements, the company will offer its residential and business subscribers services that either are currently unavailable or are out of reach of all but the most sophisticated telecommunications customers. Granting the petition will also lead to additional private investment in Minnesota's telecommunications infrastructure. Moreover,it will prompt other telecommunications providers to improve their services, to become for efficient, and to introduce service innovations of their own. 19. NAS has served a notice that it has filed this petition on each party named in the certificate of service that accompanies this petition. WHEREFORE, NAS requests that the Commission issue an order granting NAS a certificate of public convenience and necessity to provide all forms of intrastate telecommunications service within Minnesota as described above. Respectfully submitted, NETWO°A ACCESS SOL r ONS CORPORATION By: 'odney L. Joy e Shook, Hardy&Bacon .L.P. 600 14th Street,N.W., Suite 800 Washington, DC 20005-2004 (202) 639-5602 Dated: December 15, 1999 30195.1 -5- • rEOWE Joan L.Volz 12211 South 8th StreetAfton, MN 55001 l 2 a 1998 651-436-1947 July 17, 1998 Dr. Burl Haar Public Utilities Commission 350 Metro Square 121 East 7th Place St. Paul,MN 55101 Linda Chavez Dept. of Public Service 200 Metro Square 121 East 7th Place St.Paul,MN 55101 Re: In the Matter of the Application of ACI Corp. for a Certificate of Authority to Provide Local Exchange Services and Intrastate Interexchange Services within the State of Minnesota,MPUC Docket No. Dear Ms. Chavez and Dr. Haar: Enclosed for filing in the above-referenced matter are the Petition, attached Exhibits, and certificate of service. Please call me if you have any questions. Sincerely, c7.03.1, .Joan L. Vo Enclosures cc with Petition and Exhibits: Service List • • BEFORE THE MINNESOTA PUBLIC UTILITIES COMMISSION In the Matter of the Application of ACI Corp. for a Certificate of Authority to MN PUC Provide Local Exchange Services and Docket No. Intrastate Interexchange Services, within the State of Minnesota PETITION ACI Corp. ("ACI"or"Applicant"), pursuant to Minnesota Statutes Sec. 237.16 and the applicable rules of the Minnesota Public Utilities Commission(the"Commission"), by its undersigned counsel, hereby submits this application for a Certificate of Authority to operate in Minnesota as a local exchange and interexchange provider of high-speed data services on a facilities and resale basis, voice services on a resale basis, and any other regulated intrastate telecommunications services which may be ancillary to the provision of the above-listed services. In support of this petition, ACI states the following: 1. Summary. ACI has the technical, managerial, and financial resources to provide local and interexchange telecommunications services. Authorizing ACI to provide data and voice services within Minnesota will benefit the public. ACI will offer its customers technologically advanced data services. Additionally, ACI intends to focus on customer service, including the providing of innovative and unique service offerings that address specific customer needs, ensuring ease of use of advanced services, and responding promptly to customer requests. The presence of another authorized local exchange and interexchange carrier will provide additional consumer choice, promote competition, and stimulate development of additional telecommunications services. ACI intends to make a significant investment within Minnesota and provide employment opportunities for Minnesota residents. Authorizing ACI to provide its proposed high-speed data and voice services benefits the public interest. 2. Name and Address of Applicant. The name and principal address of the Applicant are: ACI Corp. 7337 South Revere Parkway Englewood, Colorado 80112 Ph: (303) 476-4200 Fax: (303) 476-4201 3. Designated Contacts. Correspondence, orders, and decisions of the Commission in regard to this Application and to the ongoing operations of the Applicant should be sent to: • • Jeffrey Blumenfeld, Esq. Joan L. Volz, Esq. Blumenfeld& Cohen Blumenfeld& Cohen 1615 M Street, NW 12211 S. 8th Street Suite 700 Afton, MN 55001 Washington, DC 20036 Ph: 612-436-1947 Ph: 202-955-6300 Fax: 612-490-7579 Fax: 202-955-6460 4. Organization. ACI was organized as a corporation under the laws of Delaware on February 18, 1998 and is a wholly-owned subsidiary of Rhythms NetConnections, Inc. (the "Parent"), which is also a Delaware corporation with offices at 7337 South Revere Parkway, Englewood, Colorado 80112. Exhibit I contains the Articles of Incorporation for the Applicant. The Parent corporation was organized under the name of Accelerated Connections, Inc. effective February 27, 1997. The Parent's name was changed to Rhythms NetConnections, Inc. as of August 15, 1997. To comply with Virginia certification requirements, ACI-Virginia was formed March 10, 1998 as a wholly-owned subsidiary of Applicant. The provision of communications • services is the only business of the Applicant, its parent, and its sole affiliate. The Applicant is registered as a foreign corporation with the State of Minnesota and is qualified to transact business in Minnesota, as evidenced by Exhibit II. 5. Experience providing Services in other Jurisdictions. Since 1997, ACI has been providing high speed data services in California. Since becoming operational in California, Applicant has been certified to provide services in Illinois, New York, Maryland, and Maine. ACI-Virginia, a wholly owned subsidiary of ACI, is certified in Virginia. ACI has pending applications in New Jersey, Oregon,Washington, and Washington, DC. ACI intends to file in other jurisdictions as well. No civil, criminal, or administrative action has been taken against applicant in connection with its provision of telecommunications services in Minnesota or any other jurisdiction. 6. Managerial Resources. The management team of ACI, which is a start-up company, consists of experienced career professionals in telecommunications and data. Biographies of the ACI officers are provided in Exhibit III. ACI officers have many years of experience in business management and communications operations and are clearly qualified to manage and operate a communications services company in Minnesota. Catherine M. Hapka President and Chief Executive Officer ACI Corp. 7337 South Revere Parkway Englewood, Colorado 80112 Ph: (303)476-4200 Fax: (303)476-4201 2 • • James A. Greenberg Vice President-Operations ACI Corp. 7337 South Revere Parkway Englewood, Colorado 80112 Ph: (303) 476-4200 Fax: (303) 476-4201 Eric H. Geis Secretary/Treasurer ACI Corp. 7337 South Revere Parkway Englewood, Colorado 80112 Ph: (303) 476-4200 Fax: (303) 476-4201 Joseph R. D'Angelo Vice President-Eastern Region ACI Corp. 7337 South Revere Parkway Englewood, Colorado 80112 Ph: (303)476-4200 Fax: (303)476-4201 7. General Description of Services and Proposed Operations. Applicant requests authority(a)to operate in the Twin Cities Metro area exchanges of U S West Communications as a local exchange provider of both high-speed data services on a facilities and resale basis, and voice services on a resale basis, and(b)to operate throughout Minnesota as an interexchange carrier. 8. Customer Service and Equipment Maintenance. ACI's marketing and operations plan is to distinguish itself with outstanding customer service. To that end,ACI's 24X7 operations and service center in Denver continually monitors ACI's network nationwide. Through certified technicians and a national contract with Genicom, a nationally recognized provider of field services, ACI provides on-site technical response. Customers may reach ACI representatives 24 hours a day at the operations and service center in Denver via a toll-free telephone number, 1-888-586-8973. ACI plans to meet or exceed the quality requirements set forth in the commission's rules. 9. Facilities-based Data Services. For the provision of its facilities-based high-speed data services, Applicant intends to purchase unbundled network elements, including loops, and to collocate equipment in central offices. Currently, Applicant does not own, operate or control, 3 • • directly or indirectly, transmission facilities with the technological capability to provide telecommunications service within Minnesota. ACI will construct its own facilities to provide its facilities-based data services, some of which will be collocated in central offices and some of which will be placed in the Company's own locations ("Metro Service Centers"). Initially, ACI will lease additional facilities to connect the facilities in its Metro Service Centers with the unbundled loops that it will purchase from the incumbent local exchange carrier. 10. Resold Services. In providing its resale high-speed data services, ACI intends to purchase data services on a wholesale basis from other certificated carriers. Similarly, Applicant intends to supply its voice services by purchasing existing voice services at wholesale from other certificated carriers. In connection with its provision of voice services, Applicant will file its 911 plan with the Commission. 11. Plan to Provide Services. Applicant plans to offer its data services in the Twin Cities metro area exchanges of U S West Communications as soon as it is certified and its interconnection agreement is approved. Service area maps will be provided to the Commission. Service will initially be offered in limited areas, and may expand to other locations. ACI plans to begin its service roll-out by offering its data services primarily to business customers, including those with employee work-at-home data requirements. While ACI will not focus initially on the provision of voice services, it plans to provision voice services on a resold basis, driven by the demands of its data customers. ACI also intends to seek amendment of the geographic scope of its certificate as customer demand drives its expansion. In anticipation of that expansion, ACI is requesting state-wide authority as an interexchange carrier. ACI requested an interconnection agreement with U S West in November, 1997, and is in the process of negotiating that agreement. The interconnection agreement will be filed with the Commission upon completion of those negotiations. Also, as the need arises, ACI will pursue additional interconnection agreements with other local exchange carriers. 12. Statement of Public Interest. Approval of this application will serve the public interest and offer several benefits to customers in Minnesota. First and foremost, ACI will offer its customers technologically advanced data services. Additionally, ACI intends to focus on customer service, including providing innovative and unique service offerings that address specific customer needs, ensuring ease of use of advanced services, and responding promptly to customer requests. Granting ACI's application will introduce a telecommunications service provider committed to providing high quality, innovative, and technologically advanced services that will further increase telecommunications competition within the State of Minnesota. ACI's service offerings will increase consumer choice, promote competition and will likely lead to the reduction of consumer costs, as well as stimulate development of additional telecommunications services consistent with the policies behind the 1996 Act, the declarations and findings of the State Legislature and the Commission's subsequent local exchange competition decisions and rules. Furthermore, ACI intends to make a significant investment within Minnesota and provide employment opportunities for Minnesota residents. Thus, ACI's application is in the public interest. 4 • • 13. Technical and Managerial Qualifications. As illustrated in Exhibit III, the members of ACI's senior management team have extensive management and telecommunications experience. ACI is guided by a sophisticated and highly able management team that includes individuals who have distinguished themselves over the past two decades in executive positions at the top communications firms, including US West and Sprint. The senior management team has extensive business, technical, operational and regulatory telecommunications experience, and has been instrumental in the design, implementation and operation of several telecommunications networks. Every level of Applicant's management team is comprised of individuals who have significant communications experience and who are dedicated to providing the highest quality service to meet customer needs. ACI possesses considerable telecommunications expertise and is well-qualified to provide both voice and data local exchange and interexchange services in Minnesota. 14. Financial Qualifications. ACI is well positioned to succeed in the rapidly changing telecommunications market, and has the financial resources necessary to operate as a local exchange and interexchange provider of both high-speed data and voice services in Minnesota. 15. Source of Funds. ACI plans an aggressive service roll out to meet residential and business consumer demand for innovative telecommunications services, particularly high-speed data services, and voice services as demanded by customers. The proposed initiation of services in Minnesota requires a significant investment by Applicant, and it is intended that the investment required will be contributed by Applicant's corporate parent and funded out of the parent's current capitalization and operations. The primary source of funding for the parent is investments by private and institutional investors. 16. Financial Statements. ACI is a privately held company and its financial information is proprietary in nature. Because the financial statements relating to ACI are confidential and contain proprietary information,they will be submitted as trade secret and confidential information under separate cover to Commission staff, and are not to be made a part of the public record. The financial statements will demonstrate that ACI has access to all funds needed to provide its proposed services in Minnesota. 17. Proposed Tariff. Applicant is nearing completion of the negotiation of an interconnection and resale agreement with US West. When interconnection and other costs are available, ACI will provide the Commission with a copy of its tariff. ACI will also keep on file a copy of the tariff at C T Corporation System, Inc., 405 Second Avenue South, Minneapolis, MN 55401. An illustrative draft tariff is available at this point. 18. Expedited Consideration. Applicant is currently preparing to offer services and respectfully requests that this application be given expedited consideration. 5 • • WHEREFORE, Applicant requests this Commission to: 1. grant it authority to operate as a local exchange provider of both high-speed data services on a facilities and resale basis, and voice services on a resale basis in the Twin Cities Metro area exchanges of U S West Communications; 2. grant it authority to operate as an interexchange carrier throughout Minnesota; 3. expedite the certification requested in this petition;and 4. grant such other relief as it deems necessary and appropriate. Respectfully submitted, effrey Blumenfeld, Esq. Blumenfeld&Cohen 1615 M Street,NW Suite 700 Washington,DC 20036 (202) 955-6300 Joan L. Volz, Esq. Blumenfeld&Cohen 12211 S. 8 St. Afton, MN 55001 (612)436-1947 Attorneys for Petitioner ACI Corp. • Dated: July 17, 1998 6 • • VERIFICATION I, Eric H. Geis, verify the foregoing petition as follows: 1. I am the Secretary/Treasurer of ACI Corp. ("ACI") and am authorized to sign this verification on ACI's behalf. 2. I have read the foregoing petition and verify that the facts contained therein are true to the best of my knowledge, and the opinions contained therein are correct to the best of my belief. 3. I hereby certify that the foregoing statements made by me are true. I am aware that if any of the foregoing statements made by me are willfully false, I am subject to punishment. Eric H. Geis • • Dated: / ? w/y 9i •I • • Exhibits EXHIBIT I Articles of Incorporation of ACI Corp. 3 pages EXHIBIT II Secretary of State Filing 1 page EXHIBIT III Biographies of Officers of ACI Corp. 2 pages • • PAGE 1 State of Delaware Office of the Secretary of State I, EDWARD J. FREEL, SECRETARY OF STATE OF THE STATE OF DELAWARE, DO HEREBY CERTIFY THE ATTACHED IS A TRUE AND CORRECT COPY OF THE CERTIFICATE OF INCORPORATION OF "ACI CORP. R, FILED IN THIS OFFICE ON THE EIGHTEENTH DAY OF FEBRUARY, A.D. 1998 , AT 9 O'CLOCK A.M. ). 2860743 8100 `►. r' Edward J.Fred,Secretary of Stare 8929318 981063525 AUTHENTICATION: DATE: 02-19-98 1 • • STA IOt =Alat =Ott:Air or scars OTVZSIaN or CORPONArIONs FM= 09:00 Am 02/1$/2994 981063675 - 2860713 CERTIFICATE OF INCORPORATION OF ACI CORP. FIRST: The name of the corporation is ACI Corp. SECOND: The address of the corporation's registered office in the State of Delaware is 30 Old Rudnick Lane, City of Dover, County of Kent 19901. The name of its registered agent it such address is CorpAmaice, lac. whichTom: The purpose of the c poraaon is to engage in any lawful act or activity for tpnradoas may be organized under the Cenral Corporation Law of Delaware. FOURTH: The total number of shares which the corporation shall have authority m, issue is 1,000 shares of capital stock, and the par value of each such share is S.001 per share. FIFTH: The name and mailing address of the incorporator is Kir Shuldberg, Suite 1360, SSO West C Strom San Diego, California 92101. SDCIFi The corporation shall have perpetual existence. SEVENTH: The Board of Directors of the corporation is expressly authorized to make, alter or repeal byttas of the by and may altacrporatioa, but the stockholders may make additional repealany bylaw whether adopted by them or oche-wise Esti: Elections of directors need not be by written ballot except and to the octant provided is the bylaws of the corporation. • NL" To the fullest attest p s director of the corporation shall the Genn-alCorporation Law of Delaware,rponLon shall not be liable to the corporation or its cocicholders for monetary dama;a for breach of fiduciary duty as a dimer. TENTH: Each person wbn is or was a director or offices of the uding the heirs, executors, admiaisrrators or estate of such moo)shall be indemnified corporation corporation as of right to the fullest extent permitted or authorized by the General Corporation Law of Delaware against any liability, oast or eacpease asserted against such director or officer and incurred by such director or offtca in any such peon's capacity as a director or officer, or arising out of any such person's status as a director or officer. The=potation may, but shall not be obligated to, maintain insurance, at its expense, to protect itself and any suck person against any such liability, cost or expense. ELEVENTH: The corporation ahall not be subject to the provisions of Section 203 of the Dalatvare General Corporation Law. saaZauvvratomun • • The incorporation is �=ad deed and that the facts incorporator hereby Wstated gain are true. iedges that ttte foregoing state of Date& Febnraty 18, 199E Sissidberg. Incorporator • • -2- • ...', State of Minnesota Secretary of State FOREIGN CORPORATION REGISTRATION TO TRANSACT BUSINESS IN MINNESOTA #25 PLEASE TYPE OR PRINT IN BLACK INK. FILING FEE: $200 1. YOU MUST ATTACH A CERTIFICATE OF GOOD STANDING OR STATUS ISSUED BY THE FILING OFFICER IN THE STATE OR JURISDICTION IN WHICH THIS COMPANY IS DOMICILED. 2. The name of this corporation is: ACI Corp. Legal Name of Corporation 3. If the exact legal name of this corporation is unavailable in Minnesota,please complete,approve and execute the resolution at the bottom of this form and list the alternate name here: 4. The state or country under the laws of which the corporation is incorporated is: Delaware 5. The name and address of the registered agent and registered office in the State of Minnesota is: C T Corporation System Inc. Full Name of Registered Agent c/o C T Corporation System Inc. , 405 Second Avenue, South, Registered Address: Minneapolis, Minnesota 55401 Street address or rural route and rural route box number of the registered agent in Minnesota(cannot be a P.O.Box) By registering the corporation irrevocably consents to service of process on it as provided by Minnesota Statutes chapter 303.13. 6. This corporation is a(check one) non-profit _X_for-profit entity. I certify that I am authorized to execute this application and I further certify that I understand that by signing this application,I am subject to the penalties of perjury as set •rth in section 609.48 as if I had signed this application under oath. •res •ent, r ice res:ent, ecretary or •ssistant ecretary Eric Geis WHEREAS,the name of this corporation is currently on file with the Secretary of State of Minnesota,and WHEREAS,the corporation has not obtained the use of this name through the consent or affidavit procedures permitted by Minnesota Statutes chapter 302a.115,THEREFORE,BE IT RESOLVED,that this corporation shall use the name (Alternate name must also include a corporate designation). which meets all the requirements of Minnesota Statutes chapters 303.05 and 302a.115,as its name in the State of Minnesota,for all purposes. STATE OF MINNESOTA Approved on by the FILED-DUPLICATE COPY vote of the Day Month Year Proportion 1998 MAY - 1 Directors of at/444 Corporate Name 1l t- 075667 Autho !@t#Kj adnate I certify that this is the actual text of the approved resolution. 07930898 Rev 8/95 (MINN- 144 - 1/30/96) 1111 • BIOGRAPHIES OF ACI OFFICERS Catherine M. Hapka President, CEO and Founder Catherine M. Hapka, President, CEO and Founder, was formerly Executive Vice President of U S WEST Communications, Inc., where she led business and consumer telecommunications units responsible for the voice, data, wireless, video and long distance businesses accountable for$7.5 billion in revenues, with a staff of 12,000 employees serving over 25 million customers. She directed all of U S WEST's marketing, sales, regulatory, and customer service operations. Ms. Hapka previously spearheaded the start-up and expansion of the !NTERPRISE Networking Services Unit of U S WEST, the most successful data networking unit ever launched in a Regional Bell Operating Company. Within four years, !nterprise posted annual sales of over$400 million and became the seventh largest network integrator in the U.S. In that role, Ms. Hapka forged early industry-leading partnerships with 15 best-of-breed hardware and sbftware manufacturers, including Cicso, 3COM, Cascade, Sun, Microsoft, Netscape, NewBridge, Ascend and Motorola. Prior to joining U S WEST, Ms. Hapka held general management positions with GE and McKinsey and Co., Inc. James A. Greenberg Vice-President of Operations James A. Greenberg,Vice-President of Operations, came to ACI Corp. from his previous position as senior director and interim vice president of Sprint Communication's Data Operations and Engineering Group. In that capacity, he directed the design, planning, operation and construction of Sprint's data networks and was a principal architect in scaling Sprint's data networking business growth from a multi-million to a multi-billion-dollar business. Mr. Greenberg also led initiatives to introduce and eventually claim market leadership positions in frame relay, ATM, IP and managed network services, and commanded operation over its 75,000+ active nodes, 120,000 in-service circuits, and five nationwide Network Operations Centers. He was also instrumental in the award, design, and construction of Sprint's network for America OnLine, the largest private Internet network in the world. • • Joseph R. D'Angelo Vice President-General Manager, Eastern Region Joseph R. D'Angelo,Vice President-General Manager responsible for ACI's Eastern Region, previously served as a Director in Sprint Business reporting directly to the President. During his career at Sprint Corp., he succeeded in positions in marketing, sales, business development, and general management. Most recently, Mr. D'Angelo led the acquisition and integration of a$40 million international, data networking company from France Telecom and Deutsche Telekom with 125 employees in eleven countries providing data communications to thirty major accounts and business customers in thirty-five countries. Formerly, when reporting directly to the President of the Long Distance Division, he led the strategic initiative to accelerate the portfolio's revenue and market share growth, which resulted in the reorganization of the market-facing units to increase scale and simplify interaction with customers; the reengineering of the product development process to speed-up innovation and improve prioritization; and the implementation of a resource allocation process to prioritize capital investment in the portfolio based on revenue and EVA growth. Prior to starting his career in telecommunications, Mr. D'Angelo specialized in leveraged buyouts and complex financial transactions at a private merchant bank on Wall Street. Eric H. Geis Secretary/Treasurer • Eric H. Geis, Secretary/Treasurer was formerly President and CEO of Quintessential Solutions, a provider of WAN design, pricing, and optimization software applications for DCC, RBOC, ILEC, ISP, and major corporate accounts, where he achieved profitability in record time. Mr. Geis was also Founder, President and CEO of TeleQuest, Inc., a telecom products company that completed a successful IPO, underwritten by Salomon Brothers and Hambrecht&Quist. Previously, he held senior management positions with American Telecommunications, Corp., including Director of Product and Strategic Planning, and CENTEL (now Sprint), including Director of New Business Studies and Division Sales Manager. 0 S - - La j1 }� DEC _ 8 Before the � `` " Public Utilities Commission of Minnesota 1L, ',.. In the Matter of: Petition of North American ) Telecommunications Corporation for a ) Conditional Certificate to Provide ) No. Local Exchange, Exchange Access, and ) Interexchange Service ) PETITION OF NORTH AMERICAN TELECOMMUNICATIONS CORPORATION By this petition, North American Telecommunications Corporation ("NATC") requests certification to provide local exchange (including basic local service and local niche services) , exchange access, and interexchange service as both a resale carrier and a facilities-based carrier conditioned upon later approval of its tariff. NATC intends to provide service throughout Minnesota utilizing the resale, unbundled network element, and network interconnection provisions in Sections 251 and 252 of the Communications Act of 1934, 47 U.S.C. §§251 and 252 . The company plans initially to provide basic local exchange and interexchange telephone service within U S West's exchange service area and to provide these services on a resale basis after executing an interconnection agreement with that company. NATC will expand its service offerings and begin its own network deployment as market conditions warrant. In accordance with Commission rules governing petitions for a certificate to provide facilities-based services,' NATC sub- ' See Parts 7812.0200 and 7812 .0300 of the Commission' s Permanent Rules (adopted June 9, 1997) . i ! mits the following information in support of its petition: NATC is a corporation organized under the laws of the State of Delaware in January of this year. NATC' s principal place of business is North American Telecommunications Corporation P.O. Box 293 Manhasset, NY 11030 (516) 794-1600 (phone) (516) 794-1612 (fax) Exhibit A is a copy of NATC' s articles of incorporation. Exhibit B lists the name, address, and telephone number of each NATC shareholder along with the percentage of equity held by each. Exhibit B also includes the name, address, and telephone number of each NATC director and officer and a diagram illustrating NATC' s corporate organization. Exhibit C is a copy of NATC' s authorization to conduct business in Minnesota. NATC is financially qualified to provide telecommunications service in Minnesota as Exhibit D shows. Since NATC is a pri- vately held corporation, NATC has marked Exhibit D "Confidential" and has submitted it under separate cover. The company requests that the Commission not place this Exhibit in the public record. NATC also is technically and managerially qualified to pro- vide telecommunications service as shown in Exhibit E. There is no pending or completed criminal, civil, or administrative action (including any settlement) against NATC, or any officer, director, or shareholder of applicant, by any state G:\EL\220\001\APPLIC.MN 2 411 411 or federal regulatory authority in connection with the provision of telecommunications service. NATC asks that the Commission waive the requirement in Part 7812 .0300, subpart 2 (I) , that the company submit maps depicting the geographic areas where it will provide service since such maps already are in the Commission' s files given that the company plans to provide service throughout Minnesota. NATC has formally requested that U S West negotiate with NATC the interconnection agreement that will facilitate NATC' s provision of telecommunications service within that company' s geographic service area. NATC' s letter requesting the initiation of these negotiations is attached as Exhibit F. NATC will offer basic local exchange telephone service on a flat-rate basis and will include, as part of the service offering for all customers within its service area, (i) single party voice grade service and touch-tone capability; (ii) 911 or enhanced 911 service; (iii) code specific equal access arrangements for each carrier providing interexchange service to pre-subscribed customers; (iv) access to directory assistance, directory listings and operator services; (v) free toll and information service blocking capability in accordance with Commission orders in Docket No. P-999/CI-96-38; (vi) one printed white pages directory per year for each local calling area; (vii) a white pages directory and directory assistance listing for each NATC customer (or an unpublished or unlisted private listing if G:\EL\220\001\APPLIC.MN 3 • a requested by the customer) ; (viii) call tracing capability in accordance with chapter 7813 of the Commission' s rules; (ix) call blocking capability in accordance with Commission orders in Docket No. P-999/CI-92-992; and (x) telecommunications relay service or access that complies with state and federal regulations. NATC will offer local calling and extended local calling areas that are the same as those used by the incumbent local exchange carriers with whom it competes. NATC understands that it may lose its certification to provide service in any geographic area where it is not actually providing basic local exchange service within 36 months of the date of a Commission order approving this application or approv- ing NATC' s interconnection agreement with the incumbent local exchange carrier already serving that area, whichever is later. The company intends to be providing basic local exchange service throughout Minnesota by that date and it hopes to provide service to some customers as a facilities-based carrier by that date. A description of NATC' s policies for customer service and equipment maintenance, including information demonstrating that NATC has the ability to respond to customer complaints and inquiries promptly and to perform maintenance necessary to ensure compliance with the quality requirements set forth in the Commission' s rules, is attached as Exhibit G. Prior to initiating service, NATC will submit to the Commission for approval a plan which describes in detail how NATC G:\EL\220\001\APPLIC.t 4 411 410 plans to provide 911 service consistent with applicable law, including applicable Commission regulations . Based on the foregoing, NATC respectfully requests that the Commission issue an order granting NATC a conditional certificate to provide telecommunications service as described above. Respectfully submitted, NORTH AMERIi TELECOMMUNICATIONS CORPOWION 0 4-----6 ._sz......:._________. By: 4 • •dney L. Joyce J . Thomas Nolan Ginsburg, Feldman and Bress, Chartered 1250 Connecticut Avenue, NW Washington, DC 20036 (202) 637-9000 G:\EL\220\001\APPLIC.MN 5 • EXHIBIT A • 4 411 State of Delaware PAGE 1 Office of the Secretary of State I, EDWARD J. FREEL, SECRETARY OF STATE OF THE STATE OF DELAWARE, DO HEREBY CERTIFY THE ATTACHED IS A TRUE AND CORRECT COPY OF THE CERTIFICATE OF INCORPORATION OF "INTERNATIONAL TELECOMMUNICATIONS FINANCIAL SERVICES, LTD. ", FILED IN THIS OFFICE ON THE NINTH DAY OF JANUARY, A.D. 1997, AT 9 O'CLOCK A.M. grirtj o'• Edward j.Fred,Secretary of State 6c.' 2705753 8100 8567020 971234150AUTHENTICATION: 07-21-97 DATE: STATE OF DELAWARE SECRETARY OF STATE DIVISION OF CORPORATIONS FILED 09:004W 01/09/1997 971009557 - 2705753 CERTIFICATE OF INCORPORATION OF INTERNATIONAL TELECOMMUNICATIONS FINANCIAL SERVICES, LTD. The undersigned, a natural person, for the purpose of organizing a corporation for conducting the business and promoting the purposes hereinafter stated, under the provisions and subject to the requirements of the laws of the State of Delaware (particularly Chapter 1,Title 8 • of the Delaware Code and the acts amendatory thereof and supplemental thereto, and known, identified, and referred to as the "General Corporation Law of the State of Delaware"), hereby certifies that: FIRST: The name of the corporation(hereinafter the "Corporation") is International Telecommunications Financial Services, Ltd. $FCONQ: The address, including street. number, city and county, of the registered office of the Corporation in the State of Delaware is 1013 Centre Road, Wilmington, Delaware 19805. County of New Castle;and the name of the registered agent of the Corporation to the State of Delaware at such address is Corporation Service Company. THIRD: The corporation shall have the authority to conduct any lawful business, to promote any lawful purpose, and to engage in any lawful act or activity for which corporations may be organized under the General Corporation Law of the State of Delaware. FOURTH: The aggregate number of shares that the Corporation shall have authority to issue is ten thousand (10.000) with a par value of one cent ($0.01) per share. All such shares are of one class and are shares of common stock. FIFTH: The name and the mailing address of the incorporator are as follows: Name Mailing Address • Rebecca Landon Tzou Galland,Kharasch, aL Canal Square 1054 Thirty-First Street,N.W. Second Floor Washington,D.C. 20007-4492 SIXTH: The Corporation is to have perpetual existence SES: Whenever a compromise or arrangement is proposed between this Corporation and its creditors or any class of them and/or between this Corporation and its stockholders or Any class of them,any court of equitable jurisdiction within the State of Delaware may,on the application in a summary way of this Corporation or of any creditor or stockholder thereof or on the application • £8 390d HOSvatoFIN atV11179 CICS-COC-LOC 8t:ST L661/60/t0 GTLS EPC Z0! • • — — — — of any receiver or receivers appointed for this Corporation under the provisions of§291 of Title 8 of the Delaware Code or on the application of trustees In dissolution or of any receiver o[receivers appointed for this Corpotation under the provisions of§279 of Title 8 of the Delaware Code,order a meeting of the creditors or class of creditors, and/or of the stockholders or class of stockholders of this Corporation, as the case may be, to be summoned in such manner as the said court directs. If a majority in number representing three fourths in value of the creditors or class of creditors,and/or of the stockholders or class of stockholders of this Corporation, as the case may be,agrees to any compromise or arrangement and to any reorganization of this Corporation as a consequence of such compromise or arrangement,the said compromise or arrangement and the said reorganization shall, if sanctioned by the court to which the said application has been made, be binding on all the creditors or class of creditors, and/or on all the stockholders or class of stockholders,of this Corporation, as the case may be, and also on the Corporation. LIKUCEL I. Por the management of the business and for the conduct of the affairs of the Corporation,and in further definition,limitation and regulation of the powers of the Corporation and of its directors and of its stockholders or any class thereof, as the case may be, it is further provided: • a. The management of the business and the conduct of the affairs of the Corporation shall be vested in its Board of Directors: The number of directors which shall constitute the whole Board of Directors shall be fixed by,or in the manner provided in,the Bylaws. The phrase "whole Board" and the phrase "total number of directors" atilt be cleaned to have the same meaning,j,,„the total number of directors which the Corporation would have if there were no vacancies. No election of directors need be by written.ballot; b. The name and address of the person who shall serve as the initial director constituting the whole Board of Directors of the Corporation until the first annual meeting of the shareholders or until his successors are elected and qualify is Charles M.Pftlufo;and c. The incorporator of the Corporation shall have and may exercise the rights and powers, and shall perform the duties vested in or required by her by the General Corporation Law of the State of Delaware, and by this Certificate of Incorporation and . when said duties have been performed, said incorporator shall cease to have any interest in the Corporation. 2. After the original or other Bylaws of the Corporation have been adopted, amended or repealed. as the case may be, in accordance with the provisions of § 109 of the General Corporation Law of the State of Delaware, and, after the Corporation has received any payment for any of its stock, the power to adopt. amend or repeal the Bylaws of the Corporation may be • exercised by the Board of Directors of the Corporation; provided, however, that any provision for the classification of directors of the Corporation for staggered terms pursuant to the provisions of subsection(d) of§ 141 of the General Corporation Law of the State of Delaware shall be set forth in an initial Bylaw or In a Bylaw adopted by the stockholders of the Corporation entitled to vote unless provisions for such classification shall be set forth in this Certificate of Incorporation. VO 39Vd . EOSV NH4 QHV11V9 6TZS-ZVE-Z8Z 8T:sT L66T/60/Te 60S Zd£ Z0Z • 3. Whenever the Corporation shall be authorized to issue only one classof stock, each outstanding share shall entitle the holder thereof to notice of, and the right to vote at, any meeting of stockholders. Whenever the Corporation shall be authorized to issue more than one.class of stock, no outstanding share of any class of stock which is denied voting power under the provisions of the Certificate of Incorporation shall entitle the holder thereof to the right to vote at any meeting of stockholders except as the provisions of paragraph(2)of subsection (b) of{ 242 of the General Corporation Law of the State of Delaware shall otherwise require; provided, that no share of any such class which is otherwise denied voting power shall entitle the holder thereof to vote upon the increase or decrease in the number of authorized shares of said class. J1lNTH: The personal liability of the directors of the Corporation is hereby eliminated to the fullest extent permitted by the provisions of paragraph (7) of subsection(b)of $ 102 of the General Corporation Law of the State of Delaware, as the same may be amended and supplemented from time to time. TENTH: The Corporation shalt, to the fullest extent permitted by the provisions of § 145 of the General Corporation Law of the State of Delaware, as the same may be amended and supplemented from time to time, indemnify any and all persons whom It shall have power to indemnify under said section from and against any and all of the expenses, liabilities or other matters referred to in or covered by said section, and the indemnification provided for herein shall not be deemed exclusive of any other rights to which those indemnified persons may be entitled under any Bylaw, agreement, vote of stockholders or disinterested directors or otherwise, both as to action in his official capacity and as to action in another capacity while holding such office, and shall continue as to a person who has ceased to be a director, officer, employee or agent and shall inure to the benefit of the heirs, executors and administrators of such a person. J l.r;VENTH: Prom time to time any of the provisions of this Certificate of Incorporation may be amended, altered or repealed. and other provisions authorized by the laws of the State of Delaware at the time in force may be added or inserted in the manner and at the time prescribed by said laws. and all rights at any time conferred on the stockholders of the Corporation by this Certificate of Incorporation arc granted subject to the provisions of this Article ELEVENTH. IN WITNESS WHEREOF. the undersigned has executed this Certificate of Incorporation on this day of January, 1997. ' R....r 1!'•n 1zou I, • ••ra • • 90 39Vd .t svV ivlot aNV11V9 6IZ9-MIC-ZOZ 81::SI L66t/60/t0 OM EVE ZOE • 411 111 State of Delaware PAGE 1 Office of the Secretary of State I, EDWARD J. FREEL, SECRETARY OF STATE OF THE STATE OF DELAWARE, DO HEREBY CERTIFY THE ATTACHED IS A TRUE AND CORRECT COPY OF THE CERTIFICATE OF AMENDMENT OF "INTERNATIONAL TELECOMMUNICATIONS FINANCIAL SERVICES, LTD. ", CHANGING ITS NAME FROM "INTERNATIONAL TELECOMMUNICATIONS FINANCIAL SERVICES, LTD. " TO "NORTH AMERICAN TELECOMMUNICATIONS CORPORATION", FILED IN THIS OFFICE ON THE TWENTY—NINTH DAY OF APRIL, A.D. 1997, AT 4 O'CLOCK P.M. • Jam•.: •\1 Edward j.Freel,Secretary of State 2705753 8100 8567040 971234150 AUTHENTICATION: 07-21-97 DATE: — — -- —jib • STATE OF DELAWARE SECRETARY OF STATE DIVISION OF CORPORATIONS FILED 04:00 PM 04/29/1997 971139448 - 2705753 • • INTERNATIONAL TELECOMMUNICATIONS FINANCIAL SERVICES,LTD. CERTIFICATE OF AMENDMENT TO THE CERTIFICATE OF INCORPORATION International Telecommunications Financial Services, Ltd., a Delaware corporation having its registered office in the State of Delaware do Corporation Service Company, 1013 Centre Road, Wilmington, Delaware 19805,New Castle County(hereinafter called the "Corporation"), hereby certifies to the Delaware Secretary of State that: • FIRST: The Certificate of Incorporation of the Corporation is hereby amended by deleting Article FIRST in its entirety and substituting the following therefor: • "FIRST: The name of the Corporation (hereinafter the "Corporation")is North American Telecommunications Corporation." SECOND: The Certificate of Incorporation of the Corporation is hereby further amended by deleting Article THIRD in its entirety and substituting the following therefor: "TffiRD: The purposes for which the Corporation is organized are: (a) To engage in all aspects of business as a competitive local exchange carrier; and - (b) To conduct any other lawful business,to promote any other lawful purpose, and to engage in any other lawful act or activity for which corporations may be organized under the General Corporation Law of the State of Delaware." THIRD: The Corporation has not received any payment for any of its stock No directors of the Corporation were named in the Certificate of Incorporation and no directors have been elected. FOURTH: The foregoing amendment has been effected is the manner and by the vote required by the Corporation's Certificate of Incorporation and Section 241 of the General Corporate Law-of the State of Delaware. The amendment was adopted by the sole incorporator of the Corporation. • FIFTH: Except as amended hereby,the Corporation's Certificate of Incorporation shall remain in full force and effect. The undersigned incorporator of the Corporation aclatowiedges this Certificate of Amendment to be the corporate act and deed of the Corporation and states that the facts set forth in this Certificate of Amendment are true,and that this statement is made under the penalties of perjury. £0'd 6S:tii 1.6. 6Z udi 6IZZS xe3 0404:1111191II 111, • • IN WITNESS WIHEREOF, International Telecommuoic&tlons Financial Services. Ltd. has caused this Certificate of Amendment to be signed in its name and on its behalf by its incorporator effective this 29th day of April, 1997. INTERNATIONAL TELECOMMUNICATIONS FINANCIAL SERVICES,LTD. By: nToro Incorporator • • VO'd 6S:VI L6. 6Z Add 6IZSZVSZOZ s xed QNd11119 411110 State of Delaware J PAGE 1 Office of the Secretary of State I, EDWARD J. FREEL, SECRETARY OF STATE OF THE STATE OF DELAWARE, DO HEREBY CERTIFY THE ATTACHED IS A TRUE AND CORRECT COPY OF THE CERTIFICATE OF CORRECTION OF "NORTH AMERICAN TELECOMMUNICATIONS CORPORATION", FILED IN THIS OFFICE ON THE NINTH DAY OF MAY, A.D. 1997, AT 2:45 O'CLOCK P.M. • :_c`, ��•--�.M Edward I.Free[,Secretary of State 2705753 8100 " ^Rj 8567060 971234150 AUTHENTICATION: 07-21-97 DATE: • • STATE OF DELAWARE SECRETARY OF STATE DIVISION OF CORPORATIONS FILED 02:45 PM 05/09/1997 971153265 - 2705753 STATE OF DELAWARE CERTIFICATE OF CORRECTION FILED TO CORRECT A CERTAIN ERROR IN THE CERTIFICATE OF AMENDMENT OF NORTH AMERICAN TELECOMMUNICATIONS CORPORATION (FORMERLY INTERNATIONAL TELECOMMUNICATIONS FINANCIAL SERVICES.LTD.) FILED IN THE OFFICE OF THE SECRETARY OF STATE OF DELAWARE ON APRIL 29, 1997 North American Telecommunications Corporation, a Delaware corporation having its registered office in the State of Delaware do Corporation Service Company. 1013 Centre Road, Wilmington,Delaware 19805,New Castle County(hereinafter called the "Corporation"), hereby certifies to the Delaware Secretary of State that: 1. The name of the corporation is North American Telecommunications Corporation (as changed by the Certificate of Amendment filed on April 29, 1997). • 2. That a Certificate of Amendment was filed by the Secretary of State of Delaware on April 29, 1997 and that said Certificate requires correction as permitted by Section 103 of the General Corporation Law of the State of Delaware. 3. The inaccuracy or defect of said Certificate to be corrected is as follows: Section THIRD of said Certificate contained the inaccurate statement that "no directors of the Corporation were named in the Certificate of Incorporation." Charles M Peluso was earned in the Certificate of Incorporation as the initial director of the Corporation. The execution of said Certificate should ndt have been made by the incorporator,but by its initial director,Charles M.Piluso. Section FOURTH of said Certificate contained the inaccurate statement that the"amendment was adopted by the sole incorporator of the Corporation." The amendment was adopted by its sole director. 4. Article THIRD of the Certificate is corrected to read as follows: "THIRD: The Corporation has not received any payment for any of its stock. An initial director of the Corporation, Charles M. Piluso, was named in the Certificate of Incorporation." £0'd 0£:£I L6. 60 field 6IZtSZ'C£ZOZ : xed (Mike 6 ZSZtOZ • • • 5. Article FOURTH is corrected to read as follows: "FOURTH: The foregoing amendment has been effected in the manner and by the • vote required by the Corporation's Certificate of Incorporation and Section 241 of the General Corporate Law of the State of Delaware. The amendment was adopted by the sole director of the Corporation." 6. The execution of the Certificate is corrected as follows: The undersigned sole director of the Corporation acknowledges this Certificate of Amendment to be the corporate act and deed of the Corporation and states that the facts set forth in this Certificate of Amendment arc true, and that this statement is made under the penalties of perjury. •• •• •• *• IN WITNESS WHEREOF, North American Telecommunications Corporation has caused this Certificate of Correction to be signed in its name and on its behalf by its sole director effective this 6th day of May, 1997. NORTH AMERICAN TELECOMMUNICATIONS CORPORATIO By: OL-A �L.C `3 Charles M. Piluso Sole Director • • • VO'd 0£:£I L6. 60 fiEW 6TZSZti£ZOZ xed QNt1I1ti9 6TZSZb£re0Z • i EXHIBIT• B r • • EXHIBIT B ,Shareholder List Name Shares Percentage of Percentage of and Owned all Shares Voting Control Address Issued and Outstanding Charles M. Piluso ALL 100% 100% 495 Manhasset Woods Rd. Manhasset, NY 11030 Directors and Officers Charles M. Piluso, President and Director 495 Manhasset Woods Rd. Manhasset, NY 11030 Carl Borruso, Director 42 Stephen Place Valley Stream, NY 11580 Robert Tsarnas, Director 2769 NT 14th Street Ft. Lauderdale, FL 33304 Larry Maglione, Assistant Secretary 107 Fairway View Drive Commack, NY 11725 oAPI2201001 s.AI.x. • S NATC Corporate Organization Charles M. Piluso North American Telecommunications Corp. Long Island Telephone Co. Mid-Atlantic Telephone Co. North American Telecommunications Corp. (NATC)is a Delaware corporation. Charles M. Piluso is its controlling shareholder. Long Island Telephone Co. (LITCO)is a Delaware corporation currently authorized as a telecommunications reseller in New York. Its address and telephone number are the same as those for NATC. While Joanne G.Piluso presently owns all LITCO shares, the company intends shortly to redeem those shares and issue new LITCO' shares to a group of individuals which includes her husband, Charles M.Piluso. In the transaction,Mr. Piluso will acquire more than 50%of the LITCO stock. Maid-Atlantic Telephone Co. is a Virginia corporation seeking authorization to operate as a facilities-based carrier in Virginia. 1Vfid-Atlantic Telephone Co. is a wholly owned subsidiary of NATC. Its address and telephone number are the same as those for NATC. ::2879711 • • EXHIBIT C r .•rr••. •t c'n 7:1' HI e'fs` i' , .,11 .51 , 1 - .r•^`%"' arab rl IL_ '�'�, ill r rl 11 11 1 1 '•I'i 11 1 1 .'r„ „ „ 1 .1 11 „ 1 - , , 1 1��/�•/,� i'ul 1 IU lip. ��, {, ti 1 1 rt�J �({��Lt �7p{(�J��{f, u 1f�3iL�L1�15�i1�Jhu�huL+�_.•,, ;z:Eilts rA ,1, 11 "• IM 11 11 11 11 , , 1�• 11 1 III" ,r 1 '1 "�1 ':1111" 1 IIIIM�il1�IM11WlIlfJ itug�u kL1u�l1�filuN6uhl�ItluNuhIwYl�1#lihYudllulruX l Ywllil�ill� i1�'11tlit�ll >11'�1uY1 1Y,� 1 11�11<A �il •.c1, to ofMinn eso it, ::_,...;;;;;;;,:,:i: tjs :: tr- SECRETARY OF STATE :y - _- e:17.:.t: ..4:•;:•;•`.'-1 Certificate of Authority to Transact Business __ � _ _; :, . = - _ . • I, Joan Anderson Growe, Secretary of State of Minnesota, do " r certify that: The following corporation has duly complied with J �% .`-{ the relevant provisions of Minnesota Statutes, Chapter 303, and is _� ;� ` ' authorized to do business in Minnesota on and after this date with - all the powers, rights and privileges, and subject to the . ). limitations, duties and restrictions, set forth in that chapter. - �} ,,,p: Name of Corporation in Minnesota: k {,-, : .� s;• North American Telecommunications Corporation __a, ' �= Name of Corporation in State of Incorporation: 4-'4.1,, ',k-.. --: ~� North American Telecommunications Corporation T. .4:, k'' Corporate Charter Number: 87040 -v'' (iit.C- State of Incorporation: DE _• Registered Office in Minnesota: }�} f. -- 33 S 6th Str - Multifoods Twr MN 55402 4z-----"'-' Mp l s � • ' �'` Name of Registered Agent: Corporation Service Company. tThis certificate has been issued on 10/01/1997. ki,, ,,...-{„ - ,0�pj111sisei11111i. • \" '''?‘14": 44i. • � k• , , //eZIAA./ age...444.4„-A,,,,140_140.4.....„ r_..-_ _- _:,..<_ , ��'''•�.,suis entero.•••°° Secretary of State. _ 'J - t t I _ _- . ... .-.. .. .-_. � .._ �� •.-. .. .._. .�,..-. ..,r•:'trar r�r'u�•:�.u••n�•:ururi_:u•I":•::u••u;isat:';;.is�1.('u:::�trr^� �r�rt1�i'�i�:��tj°='i'o141=5'.n;liij'�I�Tt`i ct,�5t:;::•�!...;a.�c��yy< >`$--._:• i }. ;n":'i v;14 y!.ta:".;:i..•n,Tr , j.p�n,.�m _l, J. l�r.�•}:. kit �5. i( !:. -_=4!. ,!,•u..-•q:u�-gul�•!!�' i'�;:!:- yr°,� u a 'X'h� �dr, `�r1'n -`. `'�:. :,.�':A: '.v'R .Z.. .n� ..:�.:•, ..W�.i ..tc .!:�t�. .),IY! r,1V'''.n.t ..L'a:,:yt:::'Z:aryt:..,!��I i!C..A:rtc�- ra al�f`tf !.i`''iAes,,,,t. atr... �+,., ,JL.'' Y,A' .. , � 'An ;���•' ''��' :1h' ' 'i,'i' '.,5i x �•'��' i`�'S f^c 4•�' . '�• .r . �..,7 �p A �' R: r51,, -.,. ,4.- •rA�v f5' �'h "' Li} 'S h''' 'm r S x v x v 't'. d'4' 4 h,. `'.' '?' 4 ,1.f. ' Svx x n A+' p y.v i v ,ham''• f+: , • r ••n t. `` $3fiZ?. `:,"-}- }. /\`0 fiber ::�`� i, i. •�4! . =/s`ivy:)/^` , .•, %/�� ?ll �: ���333 40 • - '. State of Minnesota �e \` •'' Secretary of State \`,., O FOREIGN CORPORATION REGISTRATION TO TRANSACT BUSINESS IN MINNESOTA PLEASE TYPE OR PRINT IN BLACK INK. FILING FEE: $200 1. YOU MUST R UR SD CTION IN WHICH THISOOMPANDI S OOMICILEDING OR STATUS ISSUED BY THE FILING OFFICER IN THE STATE O 2. The name of this corporation is: North American Telecommunications Corporation Legal Name of Corporation 3. if the exact legal name of this corporation is unavailable in Minnesota, please complete, approve and execute the resolution at the bottom of this form and list the alternate name here: 4. The state or country under the laws of which the corporation is incorporated is: Delaware 5. The name and address of the registered agent and registered office in the State of Minnesota is: Corporation Service Company Full Name of Registered Agent Multifoods Tower, 33 South Sixth Street, Minneapolis, Minnesota 55402 Registered Address: Street address or rural route and rural route box number of the registered agent in Minnesota(cannot be a P.O. Box) By registering the corporation irrevocably consents to service of process on it as provided by Minnesota Statutes chapter 303.13. 6. This corporation is a(check one) non-profit X for-profit entity. I certify that I am authorized to execute this application and I further certify that I understand that by sjgning this as set forth in section 609.48 as if I had signed this application under application, I am subject to the penalties of perjury oath. (President, Vice-P dent, Secretary or Assistant Secretary) Charles M. Piluso, President WHEREAS, the name r orof this corporation is ation hasnot btained the use ofon fithis le name through the consent or the Secretary of State of ffidavit procedures permitted nesota,and WHEREAS,the corporation by Minnesota Statutes chapter 302a.115,THEREFORE,BE IT RESOLVED,that this corporation shall use the name (Alternate name must also include a corporate designation). which meets all the requirements of Minnesota Statutes chapters 303.05 and 3l$i7i to of TE•*Fs Mi TE ECOPY Minnesota,for all purposes. FILED1 vote of the Approved on by the OCT 01 1997 Day Month Year Proportion Directors of isi4t ��Corporate Name z i lure 07930898 Rev.8/95 I certify that this is the actual text of the approved resolution. 054742 INSTRUCTIONS 1. Attach a certificate within the last 90 days from the filing office in the state or country of formation showing that th9 corporation is in good standing or confirming its status or existence. 2. List the legal name of the corporation in the state or country of formation. 3. Do not fill out this item if your name is available for registration in Minnesota. If (and only if) the name in item 1 is not available in Minnesota, list the alternate name that you a an is to cele due Minnesotae in on this line. You may obtain a preliminary determination of whether the nam a name conflict by calling (612) 296-2803 between 8 AM and 4:30 PM Central Time. Your name may also be unavailable if it does not meet the legal requirements for corporate names in Minnesota. If you use an alternate name, you must also complete the resolution that appears at the bottom of the application and it must be approved by the board of directors of the corporation. Any alternate name must include a corporate designation. 4. List the state or country under the laws of which the corporation is currently governed. 5. List the name of the registered agent and the registered office in Minnesota. The corporation is required to have an agent. The agent may be an individual or a corporation validly registered in Minnesota. The agent must be located at the registered office, and the complete street or rural route address, not a post office box, must be listed. All notices and service of process from this office will be sent to the registered agent. 6. Check non-profit only if you are a non-profit corporation. Check for-pr sall caother h states cases. Iftyou check non-profit, make sure that the certificate of good 9 specifically corporation is a non-profit. 7. The application for registration must be signed by any one of the following officers: President, Vice-President, Secretary or Assistant Secretary. GENERAL INFORMATION To register this corporation, you must submit this application, the $200 filing fee and a certificate of good standing or status. Please return this form,the certificate of good standing or status and the $200 filing fee to: Secretary of State Business Services Division The Secretary of State's Office does not idiscr discriminate on br asis of provision of r, national origin, sex, sexual preference, religion, age or disability • • EXHIBIT D CONFIDENTIAL (SUBMITTED SEPARATELY UNDER SEAL) • EXHIBIT E • Technical and Managerial Qualifications Charles M. Piluso Executive Positions Held: 1997-Present: Chairman and Founder, International Telecommunications Group, Ltd. a holding company of RSLCOM USA, Inc., formerly International Telecommunications Corporation. ITG is a facilities-based international and domestic carrier licensed by the FCC and 75% of the State Public Service Commissions. The company owns and leases trans- Atlantic, trans-European, Caribbean and Asian cable systems, with international and domestic switching facilities on the east and west coasts of the United States. The company is rated as a Tier Two carrier and is ranked number six in the United States for international minutes. ITG was founded in 1990 and grew from 2 employees to 135 employees by 1996. After its first six years, ITG earned $85 million in revenues, and projects 1997 revenues approaching $175 million. 1990-1996: Chairman and President, International Telecommunications Corporation, International Telecommunications Group, Ltd. Sold the majority of the stock in the corporations to RSL Communications in September 1996. Professional History: Charles M. Piluso began his work in the telecommunications industry in 1978 as an employee of ITT Corporation. He started by selling switching and telephone equipment, and was promoted many times until he reached the position of Sales Management to Marketing and Business Development. In 1984, he left ITT to manage the Large Switching Systems Group at United Technologies Communications Corporation, which deals with large, 1000-line communication systems on the east coast of the United States. Mr. Piluso was promoted to the position of General Manager responsible for the New York region which encompassed over 80 union technicians, two sales regions, and engineering, installation and customer services. Mr. Piluso left United Technologies Communications in 1986 to start his own company, Business Networks of America. The company was involved with selling long distance service as an exclusive licensee of ITT Corporation. It employed 125 employees in four locations, and developed into what is now RSL Communications, formerly International Telecommunications Corporation. Education and Academic Experience: Mr. Piluso graduated from St. John's University in May, 1976, with a Bachelor of Science in PreLaw. He went on to receive a Master of Arts in Political Science in July, 1978, and a Master of Business Administration in May, 1985, specializing in Marketing and Public Accounting. He was an instructor at St. John's University in 1986 through 1988 in the College of Business. He taught courses on Strategic Planning and various general management topics. O:1EL122010011PILUSO.13I0 Tecluiical and Managerial Qualifications Carl Borruso Positions Held: Chief Financial Officer, RSL Communications USA, 1996-97, a $100 million interexchange carrier. Responsible for all financial, accounting, and treasury policies of RSL. President, WXL International,Inc., 1994-1995 a start-up provider of telecommunications services in Europe. Responsible for the start-up of this company. Formed three subsidiaries in the U.K., France, and Germany. Business beganin those countries with sales, engineering, and all back-office support. Executive Vice President, IDB Worldcom, 1992-1994, a $300 million interexchange carrier. In charge of strategic planning, carrier sales and purchases, and international operations. Chief Financial Officer and Chief Operating Officer, World Communications,Inc., 1989- 1992, a $100 million provider of international telecommunications services. Duties included management of financial, accounting, and treasury policies. Appointed Chief Operating Officer in March, 1992, at which time became resp. for overall performance of the company. Financial Controller, ITT USTS, 1980-1987, a $200 million interexchange carrier. Responsible for all accounting matters, and reporting required by the FCC and PUCs. Managed company's Federal, State, local, income, property, and telecommunications regulatory taxes. Education: Carl Borruso received his Bachelor of Business Administration in Accounting and Finance from Pace University in New York in August, 1975. He went on to receive a Certificate in Financial Management from Stanford University in California in August, 1991. Q:1EU22010011BORRUSO.B io { • EXHIBIT F CM/CJJ/ LJJ! fJ.1.VU .J LUJ,,, ....... • North American rn 1010 Northern Boulevard Suite 208 Great Neck,New York 11021 Telecommunications Telephone:1 516 482 0088 Corporation Fax: 1 516 482 8978 Chokes M.Moog,Ptvsklent July 30,1997 Ms.Kathy Fleming U.S.West 1801 California Street,Suite 2300 Denver,Co.80202 Dear Ms.Fleming: Pursuant to sections 251 and 252 of the TelecommunicationsU.S.Act of 193nter into a interconnect, North American Telecommunications Corporation,(WATC)hereby requests that agreement with NATC in order to fadltate the Company's provision of telecommunications services, including local exchange service, in the states where U.S. West presently provides local exchange service. Please contact me at your earliest convenience in order to Initiate negotiations leading to the agreement • described above. Sincerely, C.M.Pluso • { • EXHIBIT G • EXHIBIT G NATC shall provide its customers with a monthly bill which contains an itemized listing of all charges and sets forth the one month period covered by the bill . Upon request, NATC customer representatives shall provide an explanation of any charge or provision on such bill . In the event a customer' s service is interrupted for more than 24 hours after being reported to NATC for a reason other than customer negligence or willful act, NATC will adjust the customer' s bill for the month during which the interruption occurs by the pro rata part of the month' s charge applicable to the period during which service was interrupted. NATC does not intend to require a deposit or escrow payment by customers in order to ensure payment for service. NATC will not disconnect service except for reasons described in Section 78 .1800 of the Rules and will disconnect service only in compliance with Sections 7810.1900 and 7810 .2300 of the Rules. NATC will not disconnect basic local service of any customer for nonpayment of any charge for any service other than basic local service. Prior to initiating service, NATC will establish a toll free number for handling customers' inquiries about billing, maintenance, and service, and it will take reasonable steps to make sure that all of its customers have knowledge of this number. NATC customer service representatives will make a written record of each customer inquiry or complaint on a form that NATC { 411 • prepares for this purpose. Among other things, the form will include a block for listing the date that each complaint or maintenance or service request is received and a block for describing how each such complaint or request is resolved along with the date of resolution. It will be NATC' s policy to seek to respond within 24 hours to all maintenance or service requests and all billing complaints. If such complaint or request cannot be resolved within 24 hours, NATC shall advise the customer of this fact and shall communicate with the customer at least once every 14 calendar days thereafter in order to advise the customer regarding the status of its investigation. These periodic notifications shall continue until (i) the complaint or request is resolved to the customer' s satisfaction or by final action taken by NATC, or (ii) the customer files a written complaint with the Commission or the courts . At the time service is initiated and once each year thereafter (and upon customer request) , NATC will provide all customers with an easy-to-read notice which (i) describes the procedures which customers may use in complaining to NATC about NATC' s service; (ii) informs customers that they may contact the Commission at any time with complaints about NATC's service and provides the mailing address and toll-free telephone number of the Commission's Office of Consumer Affairs; (iii) sets forth a customer' s rights regarding payment of bills, disconnection of G:\EL\220\001\EXH G.MN 2 111 service, privacy, deposits, low-income assistance, hearing- impaired programs, and blocking options; (iv) summarizes the Commission' s service quality standards and remedies available to customers for failure to meet those standards; and (v) specifies the price and service options as required by Minnesota Statutes, Section 237 . 66 . NATC shall notify each new customer for basic local service and basic interexchange toll service of its right, at the customer' s sole option and without charge, to require written authorization from the customer before changing that customer' s service to another carrier. The notice also shall inform the customer of its right, at any time, to revoke the requirement that NATC obtain that customer' s written authorization to make such change. In addition, NATC shall comply with the Commission' s slamming rules applicable to customers who have not exercised their right to insist upon the customer' s written authorization to change carriers. While NATC assures the Commission that it will comply with the, grade of service rules in 7810 .3400 et seq. and 7812 .0700 of the Commission' s rules once it becomes a facilities-based provider, it is not possible at this time to provide facts which demonstrate that its facilities are capable of meeting these rules since NATC has not yet made facilities procurement decisions. As indicated in the application, NATC intends to deploy its own facilities only as market conditions warrant. It G:\EL\220\001\EXH_G.MN 3 • will provide service at that time by combining unbundled network elements with such NATC facilities . 0 • G:\EL\220\001\EXH G.MN 4 • • ) ss . C y .L_ / ./ Affidavit i, Charles M. Piluso, Chairman of North American Telecommunications Corporation and its duly authorized representative, declare under penalty of perjury that the information in the accompanying application is true, accurate, and correct to the best of my knowledge, 'nformation, and belief . CL-k Charles M. Piluso Subscribed and sworn to before me, a Nota Pu lirin a for the day and counties above named, this nf 1997 . (Seal) Notary Public Dons Tobias Neely Public, Distiid at Col�o*!ia �� ay Commission Expires Aug. "�o�'tor�O ► G:\SL\220\001\APPIDAVI.MN August 21, 1997 10:37am 4 • S Certificate of Service I certify that on this gc-a day of December, 1997, I served a copy of the foregoing "Petition of North American Telecommunications Corporation" by first-class mail, postage prepaid,to each addressee listed on the attached pages. • • Ottercom, Inc. Benton Coop. Telephone Co. - Contel of MN, Inc c/o Park Region Coop dba GTE MN 100 Main Street Nicholas Prom, Gen. Mgr. Robert D. Cook, External Underwood, MN 56586 2220 125th Street, NW Affairs Group Rice, MN 56367 386 N. Wabasha #1170 Adam Soffer St. Paul, MN 55102 Popp Telecom, Inc. Blackduck Telephone Co. 620 Mendelsohn Avenue Herbert Lien, Pres. Continental Golden Valley, MN 55427 50 Margaret Avenue East Telecommunications Corp. Blackduck, MN 56630 of MN Range Television Cable Co. Fran Zeuli, Gen. Mgr. 1818 Third Avenue E. Blue Earth Valley Telephone Union Depot Place PO Box 189 Co. 214 East Fourth Street Hibbing, MN 55746 Neil Eckles, Pres. St. Paul, MN 55101-1492 123 West 7th Street Sprint Communications Co. Blue Earth, MN 56013 Crosslake Telephone Co. 8140 Ward Parkway Martin Heino Kansas City, MO 64114 Bridge Water Telephone Co. Acting Gen. Mgr. Tom 011ig PO Box 70 Will Bartley 316 Pine Street Crosslake, MN 56442 GTE Telephone Operations Monticello, MN 55362 Suite 1170 Danube Telephone Co. 86 North Wabasha Street Cable TV Fund 14-A, Ltd. Joel Dohmeier St. Paul, Minessota 55102 dba Jones Intercable, Inc. PO Box 609 9697 East Mineral Avenue New London, MN 56273 Sarah J. DeSanto Englewood, CO 80112 Office of Attorney General Delavan Telephone Co. 45 Minnesota Street Cady Telemanagement, Inc. E. Ronald Parish, Pres. Suite 1200 David Patterson, Secy-Treas. Delavan, MN 56023 St. Paul, MN 55101-2130 730 2nd Ave. S., Ste 410 Minneapolis, MN 55402 Dunnell Telephone Co., Inc. Rick Johnson Janet Nelson, Vice Pres. Michael J. Bradley Callaway Telephone Co. Box 42 Moss & Barnett Allen Arvig, Pres. Dannell, MN 56127 4800 NW Center 150 2nd Ave., SW 90 South 7th Street Perham, MN 56573-1409 Eagle Valley Telephone Co. Minneapolis, MN 55402-4129 Steven Sjogren Cannon Valley Telecom, Inc. VP-Operations Linda Chavez Scott W. Johnson, Pres. Box 428 Department of Public Service PO Box 337 Hector, MN 55342 200 Metro Square Bricelyn, MN 56014 121 East 7th Place East Otter Tail St. Paul, MN 55101 Century Telephone of Telephone Co. Chester, Inc. Allen R. Arvig, Pres. Ace Telephone Assn.-Coop Daniel D. Braund 160 2nd Avenue, SW Jon W. Owens Acctg. Mgr. Perham, MN 56573 207 Cedar Street E PO Box 111 Houston, MN 55943 2615 East Avenue Easton Telephone Co. La Crosse, WI 54602-0111 Neil Eckles Albany Mutual Telephone Co. PO Box 126 - Coop Century Telephone of Easton, MN 56025 John Rose, Mgr. Northwest Wisconsin, Inc. PO Box 570 Daniel D. Braund Eckles Telephone,Co. Albany, MN 56307 Acctg. Mgr. Dirk Berger, Mgr. PO Box 111 115 West Main Arrowhead Commun. Corp. 2615 East Avenue New Prague, MN 56071 Steven Sjogren, VP- La Crosse, WI 54602-0111 Operations Electric Lightwave, Inc. PO Box 428 Choicetel, Inc. (Local) (Local) Hector, MN 55342 Jeff Paletz, Corporate Secy. Susan McAdams, VP 9724 10th Ave. N Gov. Affairs Arvig Telephone Co. Plymouth, MN 55441 8100 NE Parkway Dr. Bill Stroot, Mgr. Ste. 150 PO Box 395 Clara City Telephone Vancouver, WA 98662 Pequot Lakes, MN 56472 Exchange Co. Wesley C. Hanson, Gen. Mgr. . Emily Coop. Telephone AT&T (Local) 227 South Main Street Co. - Coop JoAnn Anderson Clara City, MN 56222-0800 Tim Hills, Gen. Mgr. 901 Marquette Ave. S PO Box 100 4th Flr. Clements Telephone Co., Inc. Emily, MN 56447 Minneapolis, MN 55402 Lauren Beran, Pres. 614 East Wyoming Street ET1 dba Frontier Barnesville Telephone Co. Redwood Falls, MN 56283 Telemanagement Inc. Ione Hammer, City Gena M. Doyscher Clerk/Treas. Consolidated Telephone 1221 Nicollet Mall, Ste. 300 PO Box 550 Co. - Coop Minneapolis, MN 55403 Barnesville, MN 56514 Marvin Nichola PO Box B 1102 Madison Street Brainerd, MN 56401 i 1 • • Farmers Mutual Heartland Telecommunications Madelia Telephone Co. Technologies, Inc. Co. of Iow E.M. Christensen, Jr., Pres. Robert J. Hoffman Thomas R. Borchert, Pres. 104 West Main Street Secy-Treas. 221 East Hickory Street Madelia, MN 56062 PO Box 368 Mankato, MN 56001 Bellingham, MN 56212 Manchester-Hartland Hills Telephone Co. Telephone Co. Farmers Mutual Telephone Co. Peter C. Rasmusson, Pres. Omer D. Emstad Robert J. Hoffman PO Box 98 PO Box 57 Secy-Treas. 525 E 4th Street Manchester, MN 56064 PO Box 368 Dell Rapids, SD 57022 Bellingham, MN 56212 Mankato Citizens Home Telephone Co. Telephone Co. Federated Telephone Scott W. Cowan, Sec/Treas. Thomas R. Borchert, Pres. Cooperative PO Box 158 221 East Hickory Street Donald Roiland, Mgr. Grand Meadow, MN 55936 Mankato, MN 56001 Chokio, MN 56221 Hutchinson Telephone Co. MClmetro Access Transmission Felton Telephone Co., Inc. Walter S. Clay, Pres. Svcs, Inc. Winifred Borgen, Pres. PO Box 279 Patrick Chow, Mgr-Rates & PO Box 628 235 Franklin Street Tariffs 333 Seventh Street Hutchinson, MN 55350-0279 201 Spear Street, 9th Floor Felton, MN 56536-0628 San Francisco, CA 94105 Interstate FIBRCOM, Inc. Telecommunications McLeod USA Wayne Knighton, Gen. Mgr. Cooperative, Inc. Telecommunications 801 Plymouth Avenue Dean Anderson, Gen. Mgr. Services, Inc. Minneapolis, MN 55411 312 4th St. West Casey D. Mahon, Sr. VP & PO Box 920 Gen. Counsel Firstcom, Inc. Clear Lake, SD 57226 6400 C Street, SW Barbara J. Steen, CEO PO Box 3177 8000 W. 78th Street Johnson Telephone Co. Cedar Rapids, IA 52406-3177 Ste. 180 Conrad Johnson, Sec/Treas. Minneapolis, MN 55439-2535 PO Box 39 Melrose Telephone Co. Remer, MN 56672-2166 George O. Nustad FirsTel, Inc. (Local) PO Box 100 Fred L. Thurman, Pres. Kusson-Mantorville 320 E Main Street 110 S. Phillips Avenue Telephone Co. Melrose, MN 56352 Ste. 202 Mary Ehmke Sioux Falls, SD 57104-6727 18 2nd Avenue, NW Metro Fiber.Systems of Kasson, MN 55944 Mpls/St. Paul Frontier Communications of Terrance J. Ferguson, Esq. Minnesota, Inc. Lakesdale Telephone Co. 11808 Miracle Hills Drive Jack Phillips, Regulatory Gene R. South, Sr. Omaha, NE 68154 Affairs Staff Mgr. CEO/Gen. Mgr. 14450 Burnhaven Drive 9938 State Hwy. 55, NW MFS Intelenet of Burnsville, MN 55306 PO Box 340 Minnesota, Inc. (Local) .. Annandale, MN 55302-0340 Alex J. Harris, Asst. VP-Reg Garden Valley Telephon 33 Whitehall Street Co. - Coop Lismore Cooperative 15th Floor George Fish, Gen. Mgr. Telephone Co. New York, NY 10004 201 Ross Avenue Bill Loonan PO Box 259 PO Box 127 Mid-Communications, Inc. Erskine, MN 56535-0259 Lismore, MN 56155 Thomas R. Borchert, Pres. 221 East Hickory Street Gardonville Coop. Telephone Lonsdale Telephone Co. Box 3248 Assn - Coop Mary R. Langhoff, Pres. Mankato, MN 56002-3248 Harold Brethorst, Mgr. PO Box 358 PO Box 187 126 South Main Street Mid-State Telephone Co. Brandon, MN 56315 Lonsdale, MN 55046 Ronald D. Nelson PO Box 538 Granada Telephone Co. Loretel Systems, Inc. 7901 Chapin Drive, NE Steven Sjogren, Vice Pres. Steven W. Katka, Vice Pres. New London, MN 56273-0609 PO Box 428 Box 72 Hector, MN 55342 13 East 4th Avenue Midwest Telephone Co. • Ada, MN 56510 Mark Birkholz Halstad Telephone Co. - Coop Box 45 Ronald Laqua Lowry Telephone Co. 222 South Clayborn Avenue PO Box 55 Rick Ekstrand Parkers Prairie, MN 56361 Halstad, MN 56548 Box 133 Lowry, MN 56349 Minnesota Independent Equal Hancock Telephone Co. Access Corp. Dean Peterson, Pres. Mabel Coop. Telephone Joy Gullikson PO Box 397 Co. - Coop 10300 6th Avenue N. Hancock, MN 56244 Paul D. Vitse Plymouth, MN 55441 214 North Main, Box 368 Harmony Telephone Co. Mable, MN 55954 Minnesota Lake Telephone Co. Kenneth L. Halverson, CEO Robert L. Hammond, Jr. 35 1st Avenue, NE Corp. Counsel PO Box 308 123 West 7th Street Harmony, MN 55939 Blue Earth, MN 56013 2 • Minnesota Valley Polar Communications Spring Grove Cooperative Telephone Co. Telephone Telephone Co. p Paul Larson Mutual Aid Craig Otterness PO Box 310 Lawrence F. Deutz, Gen. Mgr. 166 W. Main StreetSpring Grove, MN 55974 Franklin, MN 55333 PO Box 270 Park River, ND 58270 Starbuck Telephone Co. LcalTeleservice, Inc. Wesley C. Hanson, Pres. (Local) Preferred Carrier John Leaf, Pres. Services, Inc. (Local) 227 South Main Street 111 Riverfront, Ste. 403 Andrew Kang Clara City, MN 56222 PO Box 1142 Regulatory Counsel Winona, MN 55987 500 Grapevine Hwy, Ste. 300 TCI Telephony Svcs of Hurst, TX 76054-2707 Minnesota, Inc. Marshall Frey Network Recovery 400 Lakeland Drive, NE Services, Inc. Red River Rural p Tim Koxlien, Pres. Telephone Co. - Coop Willmar, MN 56201 2312 Crestview Drive Ardon Doran, Gen. Mgr. Twin Valley-Ulen Ste. 111 PO Box 136 Hudson, WI 54016 Abercrombie, ND 58001 Telephone Co. Allen R. Arvig, Pres. New Ulm Telecom, Inc. Redwood County Telephone Co. 204 Main Avenue West Bill Otis Lauren S. Boran, Sec/Treas. Twin Valley, MN 56584 PO Box 697 120 East 3rd Street 400 2nd N Street Redwood Falls, MN 56283 U.S. West Communications, Inc. (Local) New Ulm, MN 56073 Beth Halvorson Rothsay Telephone Co. 200 South 5th Street, Ste. Northern Telephone Co. Paul Stowman 395 R.G. Riddell, Owner Rothsay, MN 56579 1396 County Road 25 Minneapolis, MN 55402 Wawina, MN 55736-9721 Runestone Cellular & Communications United Telephone Co. of MN (Local) Northland Telephone Co. Lee Maier T i m S t e f f e s Victor E. Dobras, Dir.P T I 123 Memorial Drive 1630 World Trade Center Communications PO Box 336 12030 E. 7th Street E. Milwaukee Street Hoffman, MN 56339-0336 St. Paul, MN 55101-4901 Tomah, WI 54660 Runestone Telephone Upsala Cooperative OCI Communications of Assn - Coop Paul Brutlag, Pres. Telephone Assn. Minnesota, Inc. KennethhA. Dennis M. Gapinski, Mgr.. Kirley PO Box 336 Box 366 VP & Gen. Counsel Hoffman, MN 56339-0336 PO O Box, 66MN 56384 Norwest Midland Bldg. 401 Second Avenue S Sacred Heart Telephone Co. US ONE Communications Ste. 900 Wesley Hanson, Pres. Minneapolis, MN 55401 227 South Main Street Svcs Corp. Clara City, MN 56222-0800 J. Scott Nicholls One Call Telecom, Inc. Sr. Mgr., Gov't. (Local) Scott-Rice Telephone Co. 1320 Old Chain Bridge Road Ronald W. Mullins Denise Packer Craig, Pres. Ste. 350 Ste. 1200 Baker Bldg. PO Box 299 McLean, VA 22101 706 Second Avenue S. 4690 Colorado Street, SE US Xchange of Minnesota, Minneapolis, MN 55402 Prior Lake, MN 55372 L.L.C. Osakis Telephone Co. Sherburne County Rural David J. Easter, Exec VP George Revering dba Connections, Etc. Bus. Develop. PO Box 45 Robert Eddy, Pres/Gen. Mgr. 20 Monroe Street, Ste. 450 Parkers Prairie, MN 56361 PO Box 310 Grand Rapids, MI 49503 440 Eagle Lake Road North ValleyTelephone Co. Park Region Mutual Big Lake, MN 55309 MaxTite, Gen. a C. Telephone Co. - Coop 1203x9th Avenue, SE Paul Hoff, Mgr. Sioux Valley Telephone Co. 09th n, SD SE Underwood, MN 56586 Peter C. Rasmusson, Pres. 01 PO Box 98 West Central Telephone Paul Bunyan Rural 525 E. 4th Street Telephone Co. - Coop Dell Rapids, SD 57022-0098 pCo. - CoopMayer, Gen. Mgr. Paul AnS, Gen. Mgr. 209 Minnesota Avenue W. 1831 Annene St. NW Sleepy Eye Telephone Co. PO Box 1596 Bob Weiss, Mgr. & Vice Pres. Sebeka, MN 56477 Bemidji, MN 56601-1596 121 W Sleepy dEye, MNAvenueD 56085 Western Telephone Co. Peoples Telephone Co. Bill Otis Gerald Holt, Sec/Treas. S p l i t r o c k Telecom c/o New Ulm Telecom, Inc. PO Box 96 Cooperative, Inc. 400 2nd North Don Snyders, Mgr. New Ulm, MN 56073 Bigfork, MN 56628 612 East 3rd PO Box 349 Wikstrom Telephone Co. Pine IslandHTelephone Co. Garreston, SD 57030 Gwendolyn Wikstrom OSteven H. Sjogren PO Box 217 2Box 428Karlstad, MN 56732 211 1 MainnStreet Street Hector, MN 55342 3 I III III Wilderness Valley Access Network Services, America's Tele-Network Corp. Telephone Co., Inc. Inc. John W. Little, Pres. Robert Riddell Allan C. Hubbard, Regulatory 720 Hembree Place 1396 Co Rd. 25 Counsel Alpharetta, GA 30076 Wawina, MN 55736-9721 300 West Service Road PO Box 10804 American Express Winnebago Coop. Telephone Chantilly, VA 20153-0804 Telecom, Inc. Assn - Coop John Taskett, Pres. Kenneth Lein, Mgr. ACCOM, Inc. 4315 South 2700 W 704 East Main Street Jerry Chapman Salt Lake City, UT 84184- Lake Mills, IA 50450 510 First Avenue N. #203 3500 PO Box 3343 WinStar Wireless of Minneapolis, MN 55403 American International Minnesota, Inc. (Local) Telephone, Inc. Robert C. Berger, VP Advanced Communication H. Bruce Bronson, Jr. Legal/Regulatory Technologies Chairman 1146 19th Street, NW, Ste. Tyler Corbin, Pres. 287 Bowman Avenue 250 4165 Shoreline Drive Purchase, NY 10577 Washington, DC 20036 Ste. 200 Spring Park, MN 55384 American Long Lines, Inc. Winsted Telephone Co. Howard Widra Ms. Mary Stamm, Mgr. Advanced Telecommunication 410 Horsham Road 171 2nd Street S. Network, Inc. Horsham, PA 19044 PO Box 176 dba ATN, Inc. Winsted, MN 55395 Gary K. Carpenter, Pres. American Telecommunications Four Executive Campus, Ste. Systems, Inc. Winthrop Telephone Co. 200 Bill Stathakaros, Pres. Paul Larson, Mgr. Cherry Hill, NJ 08002-4105 7207 Whipple, NW 340 2nd Avenue E, Box 309 North Canton, OH 44720 Franklin, MN 55333 Affinity Corporation Janet Berger American Teletronics Long Wolverton Telephone Co. 20875 Crossroads Circle Distance, Inc. Millard Johnson, Pres. Wankesha, WI 53186 Christina Weiksnar PO Box 326 70 West Madison, Ste. 5500 Wolverton, MN 56594 Affinity Marketing Chicago, IL 60602 Strategies LLC Woodstock Telephone Co. dba Funding Our Future Amerishare Communications, Kenneth Knuth, Pres. Daniel Thees, Pres. Inc. Ruthton, MN 56170 1900 Wellesley Avenue Kathleen Villacorta St. Paul, MN 55105 Drawer 1657 Y Co., Inc. dba Fairmont 501 E. Tennessee Street Cable TV Affinity Network, Inc. Ste. B Rick Plunkett, Pres. Charles Helein Tallahassee, FL 32302 PO Box 6478 Helein & Associates Rochester, MN 55903 8180 Greensboro Drive Ameritech Communications Ste. 700 Int'l, Inc. Zumbrota Telephone Co. McLean, VA 22102-3823 Jeffrey R. Lowe, Susan K. Anderson Dir-Regulatory Affairs 66 E 4th Street ALD Communications, Inc. Loc. 4G58 Zumbrota, MN 55992 Edward S. Herman, CEO 2000 West Ameritech 1660 South Amphlett Blvd., Center Drive 360 Degree Long Ste. 330 Hoffman Estates, IL 60196 Distance, Inc. San Mateo, CA 94403 = Kevin C. Gallagher AMI Communications, Inc. Sr. Vice Pres. All American Telephone, Inc. Robert Buchta, Pres. 8725 West Higgins Road Clay Garey, Pres. 1 West State, Ste. 203 Chicago, IL 60631 2020 W. Northwest Hwy Geneva, IL 60134 No. 107 A Business Conference Grapevine, TX 76051 Apollo Communications Call, Inc. Services, LLC Robert M. Kalla Allnet Communications John McIntyre 1107 Hazeltine Blvd. #307 Services, Inc. Vice Pres., Planning Chaska, MN 55318 dba Frontier Communications 2550 W. Golf Road, Ste. 900 Services Rolling Meadows, IL 60008 A Conference-Call USA Michael Nighan, Mgr. Lou Apple Regulatory Affairs Association Administrators, 1349 South Wabash 180 S. Clinton Avenue Inc. Chicago, IL 60605 Rochester, NY 14646 Kathleen Connolly 180 E. Main Street A.B.T.S. International Corp. Amer-I-Net Services, Corp. Smithtown, NY 11787 Michael A. Dalia, Exec. VP Mark W. Kelley, Pres. Berlin Business Park 300 Corporate Ctr. Drive AT&T 432 Kelley Drive Manalapan, NJ 07726 JoAnn Anderson West Berlin, NJ 08091 901 Marquette Avenue S, 4th Ameri-Tel Communications, Floor ACC National Long Inc. Minneapolis, MN 55402 Distance Corp. dba AmeriVision Michael L. LaFrance, Pres. Communications, Inc. Atlas Communications, Ltd. 400 West Avenue Carl Thompson John Fudeaco Rochester, NY 14611 3141 N.W. Expressway 482 Norristown Road Oklahoma City, OK 73112 Blue Bell, PA 19422 4 • • BellSouth Long Cincinnati Bell Long Computer Telephone Corp. Distance, Inc. Distance, Inc. David S. Gorges William F. Redderson Barry L. Nelson, Pres. 360 Second Avenue Group Pres. 36 East Seventh Street Waltham, MA 02154 32 Perimeter Center East Ste. 2200 Atlanta, GA 30346 Cincinnati, OH 45202 ConnectOne Communications Corp. BLT Technologies, Inc. Citizens Telecommunications Joseph A. Gregori, Pres. Robert Sternberg, Pres. Co. 170 East Post Road, Ste. 201 610 Esther Street, Ste. 1000 dba Citizens Communications White Plains, NY 10601 Vancouver, WA 98660 Co. Aloe J. Stevens ConQuest Operator Services Britten Communications Dir. State Regulatory Corp. Int'l Corp. 3 High Ridge Park Marianne A. Townsend Robert W. Taylor, Dir. Stamford, CT 06905 Scioto Corporate Center Regulatory Affairs 5500 Frantz Road, Ste. 125 600 Jefferson, Ste. 500 City of Detroit Lakes Public Dublin, OH 43017 Houston, TX 77002 Utilities Dept. Curt Punt, Superintendent Consolidated Communications Budget Call Long PO Box 647 Telecom Services Distance, Inc. 1025 Roosevelt Avenue Kay Noeth Michael Nighan, Mgr. Detroit Lakes, MN 56502- 121 South 17th Street Regulatory Affairs 0647 Mattoon, IL 61938 180 S. Clinton Avenue Rochester, NY 14646 Coast International, Inc. Corcoran Group, Inc. Bijan Moaveni, Pres. Michael Corcoran, CEO Business Options, Inc. 14303 W 95th Street 113 North 5th Street, SE 113 Kurtis Kintzel, CEO Lenexa, KS 66210-5210 Minneapolis, MN 55403 8380 Louisiana Street Merillville, IN 46410 Colorado River Corporate Services Communications Corp. Telecom, Inc. Business Telecom, Inc. Monica R. Borne Christopher J. LeSaffre Barbara Greene 4275 E. Sahara Avenue Pres. Regulatory Administrator Ste. 6 360 Merrimac Street 4300 Six Forks Road Las Vegas, NV 89104 Bldg. #5 Ste. 500 Lawrence, MA 01843 Raleigh, NC 27609-5781 Comdata Telecommunications Services, Inc. Crystal Communications, Inc. Cable & Wireless, Inc. Charles S. Isdall Robert D. Alton, Jr. Tax Department Sr. Vice Pres. 221 East Hickory Street 8219 Leesburg Pike 5301 Maryland Way PO Box 3248 Vienna, VA 22182 Brentwood, TN 37027 Mankato, MN 56002 Calls for Less, Inc. Common Concerns, Inc. CSI Corp. William D. Sapp, Pres. Don M. Reese, Dir., Ray Ramirez, Pres. 9915 S. 148th Street Telephone Relations 12835 East Araphoe Road Omaha, NE 68138 2722 Eastlake Avenue E Tower 1, Ste. 500 Seattle, WA 98102 Englewood, CO 80112 Capital Network Systems, Inc. Commonwealth Long CTN Telephone Network, Inc. Sarah Montgomery Distance Co. Donald G. Blakstad, Pres. 600 Congress Avenue Kevin M. O'Hare 701 B Street, Suite 1450 Ste. 1360 Exec. Vice Pres. San Diego, CA 92101 Austin, TX 78701 105 Carnegie Center Princeton, NJ 08540 Cypress Telecommunications Century Telecommunications, Corp. Inc. Communicall, Inc. Kathi Crissman, Regulatory Jacquelene Mitchell Steven L. Green Coordinator PO Box 847 3102 Oak Lawn, Ste. 700 11811 N Freeway, Ste. 800 208 S. Guadalupe Street Dallas, TX 75219 Houston, TX 77060 San Marcos, TX 78667-0846 Communication Telesystems D.D.D. Calling, Inc. CFW Communications Services, Int'l Scott Moster, Pres. Inc. dba CTS Telecom, dba 5120 Woodway, Ste. 8020 Glenn Newcomb, Pres. WORLDxCHANGE Houston, TX 77056 PO Box 1990 Edward S. Soren, Pres. Waynesboro, VA 22980-1396 4350 LaJolla Village Drive Delton Corporation, Inc. #100 General Manager Choicetel, Inc. (TC) San Diego, CA 92122 PO Box 914 Jeff Paletz, Corp. Secy. St. Joseph, MO 64502-0914 9724 10th Avenue N CommuniGroup of K.C., Inc. Plymouth, MN 55441 dba CGI Destiny Telecomm Michael Ensrud International, Inc. CIMCO Communications, Inc. Regulatory Analyst Randall D. Jeffers, Pres. William A. Capraro, Jr. 6950 W. 56th Street 100 Hegenberger, Road, Ste. 18 West 100 22nd Street, Mission, KS 66202 200 Ste. 109 Oakland, CA 94261 Oakbrook Terrace, IL 60181 Computer Petroleum Corp. William G. Leonard, Pres. 30 East 7th Street, Ste. 510 St. Paul, MN 55101 5 • • Dial & Save of Executone Information Future Telephone Minnesota, Inc. Systems, Inc. Communications, Inc. dba Dial & Save Barbara C. Anderson, VP & Manuel G. Zepeda, Pres. Cecile I. Lucas Gen. Counsel 1327 Empire Central Regulatory Coordinator 478 Wheelers Farms Road Ste. 210 4219 Lafayette Center Drive Milford, CT 06460-1847 Dallas, TX 75247 Chantilly, VA 20151 Family Telecommunications GCC Telecomm, Inc. Digital Dial Communications, Inc. Robert J. Moore, CEO Inc. Denise A. Edwards 12007-5 Los Nietos Road James B. McKenzie, Tariff 3800 N. Central Avenue Santa Fe Springs, CA 90670 624 Six Flags Drive Ste. B-1 Ste. 214 Phoenix, AZ 85012 GE Capital Communications Arlington, TX 76011 Svcs. Corp. Federal TransTel, Inc. dba GE Capital Exchange Digital Services Corp. Jason O'Brien Gregg L. Haddad, Pres. Hal B. Perkins Regulatory Dir. 6540 Powers Ferry Road General Counsel 2868 Acton Road, Ste. 100 Atlanta, GA 30339 211 North Union Street Birmingham, AL 35243 Ste. 300 Gillette Global Network, Alexandria, VA 22314 FirsTel, Inc. (TC) Inc. Fred L. Thurman, Pres. Joseph P. Gillette, Pres. Discount Network 110 South Phillips Avenue, 725 Fifth Avenue, 17th Floor Services, Inc. Ste. 202 New York, NY 10022 Patrick Corrigan, Pres. Sioux Falls, SD 57104-6727 20217 Ann Arbor Trail Global Telephone Corporation Ste. 101 Fone America, Inc. Craig S. Hill, Pres. Dearborn Heights, MI 48127 Libby Hazelwood, Controller 8 Newbury Street, 6th Floor 12323 SW 66th Avenue Boston, MA 02116-3203 Duddy Limited Partnership Portland, OR 97223 Bruce Lambrecht Globalcom B-500 Union Plaza Frontier Communications Telecommunications, Inc. 333 North Washington Avenue International, Inc. Barry M. Edelstein, CEO Minneapolis, MN 55401 Michael Nighan, Mgr. 111 Presidential Blvd., Ste. Regulatory Affairs 125A Eastern Telecommunications 180 S. Clinton Avenue Bala Cynwyd, PA 19004 Inc. Rochester, NY 14646-0500 Michael Goldstone GlobeNet Communications, 17 John Street, 16th Floor Frontier Communications of Ltd. New York, NY 10038 the West, Inc. Gary C. Thomas Michael Nighan, Mgr. 900 Sixth Street North Easton Telecom Services, Regulatory Affairs Ste. 101 Inc. 180 S. Clinton Avenue Hudson, WI 54016 Robert E. Mocas, Pres. Rochester, NY 14646-0500 PO Box 550 Great Lakes 4646 W. Streetsboro Road Frontier Communications- Telecommunications Corp. Richfield, OH 44286 North Central Region Marvin Keeling Michael Nighan, Mgr. 455 Cityfront Plaza Econophone, Inc. Regulatory Affairs Chicago, IL 60611 Alfred West, Pres. 180 S. Clinton Avenue 1450 37th Street Rochester, NY 14646-0500 Group Long Distance, Inc. Brooklyn, NY 11218 Gerald M. Dunne, Jr., Pres. Frontier Local Service, Inc. 1451 W. Cypress.Creek Road Electric Lightwave, Inc. Gena M. Doyscher Ste. 200 (TC) 1221 Nicollet Mall, Ste. 300 Fort Lauderdale, FL 33309 Susan McAdams, VP, Gov't Minneapolis, MN 55403 Affairs GST Net, Inc. 8100 NE Parkway Drive Frontier Long Distance of Jane Z. Delahanty Ste. 150 America, Inc. Tariff Mgr. Vancouver, WA 98662 Michael Nighan, Mgr. 4317 NE Thurston Avenue Regulatory Affairs Vancouver, WA 98662 EQuality, Inc. 180 S. Clinton Avenue Marie G. Meneo, VP- Rochester, NY 14646-0500 GTE Card Services Inc. Administration Gordon Allen, Gen. Mgr. PO Box 4280 Frontier Telemanagement, 1200 Walnut Hill Lane Yalesville, CT 06492 Inc. Ste. 2600 Michael Nighan, Mgr. Irving, TX 75038 EqualNet Corporation Regulatory Affairs Iretha Corkran, S r. 180 S. Clinton Avenue GTE Telecommunications Regulatory Analyst Rochester, NY 14646-0500 Svcs. Inc. Legal Department Todd Eliason PO Box 441085 Furst Group, Inc. 201 North Franklin Street, Houston, TX 77244-1085 Jeffrey L. Bockol Ste. 700 459 Oakshade Road Tampa, FL 33602 Excel Telecommunications, Vincentown, NJ 08088 Inc. GTI Telecom, Inc. Brenda Owens William R. Harger, Pres. 8750 N Central Expressway, 570 N. New York Avenue Ste. 1900 2nd Floor Dallas, TX 75231 Winter Park, FL 32789 6 f 1111 • GTN Corp. Info-Tel Communications, Lakedale Link, Inc. Edward R. Dunne, CEO Inc. Gene R. South, Sr. 2400 W. Cypress Creek Road, Gregory Arvig, Pres. 9938 State Hwy, 55 NW Ste. 250 1650 Excelsior Road, Ste. 5 PO Box 340 Fort Lauderdale, FL 33309 PO Box 2838 Annandale, MN 55302-0340 Baxter, MN 56425-2838 Heartline Communications, LCI International Telecom Inc. InfoTel Communications, LLC Corp. Joseph R. Harrott, Pres. Greg Arvig, Chairman and CEO Carol P. Kuhnow, Mgr-Tariff PO Box 2821 1650 Excelsior Road N & Regulatory Houston, TX 77252 Baxter, MN 56425 8180 Greensboro Drive Ste. 800 Hertz Technologies, Inc. Innovative Telecom Corp. McLean, VA 22102 Rebecca L. Reed Mark Tubinis, Pres. Tariff Analyst Two Harrison Street LDC Telecommunications, Inc. 5601 Northwest Expressway Nashua, NH 03060 Henry Rodriguez, Pres. Oklahoma City, OK 73132 391 Roberts Road, Suite 4 Integrated Teletechnologies, Oldsmar, FL 34677 Hi-Rim Communications, Inc. Inc. Wayne J. Godbout, Vice Pres. Adam S. Feinberg LDD, Inc. 1771 East Flamingo Road, 2600 Netherland Avenue #521 Christy Lonergan, Dir.- Ste. 111A Riverdale, NY 10463 Regulatory Affairs Las Vegas, NV 89119 24 South Minnesota Street Intelicom International Cape Girardeau, MO 63702 Home Owners Long Distance, Corp. Inc. David Spezza, Pres. Least Cost Routing, Inc. Joseph W. Webb, Pres. 28050 U.S. Hwy, 19 N Herb Zerden, Pres. 8000 Vantage, Ste. 2001, Ste. 202 2944 Heather Trail Bldg. A Clearwater, FL 34621 Clearwater, FL 34621 PO Box 690670 San Antonio, TX 78269 Inter-Tel NetSolutions, Inc. Long Distance International, Charles V. Mihaylo, Pres. Inc. Hospitality Communications 120 N 44th Street, Ste. 300 Clifford Friedland, Pres. Corp. Phoenix, AZ 85034-1822 888 S. Andrews Avenue dba HCC Telemanagement Ste. 205 Services International Telcom Ltd. Ft. Lauderdale, FL 33316 Stan Slaton, Pres. John Arnold 1575 Spinnaker Drive, Ste. 417 2nd Avenue W Long Distance Service, Inc. 204 Seattle, WA 98119 Allan M. Barash, Pres. Ventura, CA 93001 PO Box 343 International Metamora, MI 48455 Host Network, Inc. Telecommunications Corp. Steve Salckfard, Pres. Donald G. Blakstad, Pres. Long Distance Wholesale Club 9401 Wilshire Blvd. 101 Convention Center Drive, Thomas J. Cirrito, Pres. Ste. 501 Ste. 1000 4219 LaFayette Center Drive Beverly Hills, CA 90212 Las Vegas, NV 89109 Chantilly, VA 20151 IDE WorldCom Services, Inc. Iowa Network Services, Inc. Lyrihn Communications, Inc. Toi Brumfield William P. Bagley dba Community Spirit dba Tax Accountant 4201 Corporate Drive Blue Ea 515 E. Amite Street West Des Moines, IA 50266- Kyle E. Storjohann Jackson, MS 39201-2702 5906 Vice Pres. 3162 N. Broadway, 2nd Floor IDEALDIAL Corporation IXC Long Distance, Inc. Chicago, IL 60657 Mark Payne, Vice Pres. Meri B. Braziel Matrix Telecom, Inc. 910 15th Street, Ste. 930 Vice Pres-Marketing Denver, CO 80202-2928 5000 Plaza on the Lake Gary Jeter, Regulatory Ste. 200 8721 Airport Freeway IDT America, Corp. Austin, TX 78746 Fort Worth, TX 76180-7603 Russ Holder, PCS 500 Northpark Town Center J D Services, Inc. MCI Telecommunications 1100 Abernathy Road, NE, dba American Freedom Network Ka Corp...(TC) Clauson Sr. Atty, Ste. 1112 Debra Ricks, Pres. Atlanta, GA 30328 1844 South 3850 West Reg. & Gov. Salt Lake City, UT 84104 Western Region Inacom Communications, Inc. 707 - 17th Street, Ste. 3600 . Sharon Appleby KMC Telecom, Inc. Denver, CO 80202 10810 Farnam Drive Patricia Breckenridge, Vice Metrolink Communications, 3rd Floor Pres., Business Omaha, NE 68154 1545 Route 206, Ste. 300 Inc. Redminster, NJ 07921-2567 Christina Weiksnar Independent Emergency 70 West Madison, Ste. 5500 Services LLC L.D. Services, Inc. Chicago, IL 60602 Walter S. Clay, Pres. dba D.S. Telecommunications, PO Box 279 Inc. MFS Intelenet of 235 Franklin Street South Donna Robinson, Regulatory Minnesota, Inc. (TC) Hutchinson, MN 55350-0272 Affairs Alex J. Harris 13230 E Firestone Blvd., Asst. Vice icelPres.-Reg Ste. D-2 33 Santa Fe Springs, CA 90670 15thYFloorNNY 10004 i 7 III • Mdi-Tel Long Distance, Inc. Norstan Network Services, Overlook Communications of Minot Inc. Int'l Corp. Robert Bartsch Cheryl Jung, Mgr. Regulatory Thomas W. Brinkman PO Box 1966 & Finance Rates & Tariffs 17 Second Street, SE 2955 Xenium Lane, Ste. 20 2839 Paces Ferry Road Minot, ND 58702-1966 Plymouth, MN 55441 Ste. 500 Atlanta, GA 30339 MIDCOM Communications, Inc. Northern Communications, Bradley D. Toney Inc. Pantel Communications, Inc. Regulatory Administrator Paul Freude, Asst. Gen. Mgr. Eugene M. Chase, Jr. 1111 Third Avenue, Ste. 1600 1831 Anne Street VP Operations Seattle, WA 98101-3207 NW, Ste. 100 10 State Street, Ste. 104 Bemidji, MN 56601 St. Charles, IL 60175 Millennium Group Telemanagement LLC Northwest Communications, Phase 2 TeleSystems, Inc. Craig Stapel, CEO Inc. Rob Miller 165 Bishops Way, Ste. 149 dba Nontel (TC) 5310 E Shea Blvd., Ste. 5 Brookfield, WI 53005 Stephen A. Lusenhop Scottsdale, AZ 85254 Vice Pres. Minimum Rate Pricing, Inc. 27501 SW Parkway Avenue Phoenix Network, Inc. Mr. Adam R. Kolodny, CEO Wilsonville, OR 97070-9215 Helen A. Morgan, Dir., PO Box 8000 Regulatory Affairs 300 Broadacres Drive NOS Communications, Inc. 1687 Cole Blvd. Bloomfield, NJ 07003 Neal B. Bobys, Pres. Golden, CO 80401-3316 One Democracy Plaza, Ste. Minn-Tel, Inc. 811 Phonco, Inc. Henry G. Miller, II, 6701 Democracy Blvd. dba Network Services Long VP/Rates & Tariffs Bethesda, MD 20817 Distance 2 Corporate Plaza Drive Gregory E. Luff, Pres. Ste. 200 NOSVA Limited Partnership 1 Neshaminy Interplex Newport Beach, CA 92660- Neal Bobys, Pres. Ste. 105 7929 6701 Democracy Blvd., Ste. Trevose, PA 19053 811 Minnesota Independent Bethesda, MD 20817 POPP Telcom, Inc. Interexchange William J. Popp, Pres. Joy Gullikson O.U. Connection, Inc. 620 Mendelssohn Avenue N, 10300 6th Avenue North Dennis M. Speiser Ste. 111 Plymouth, MN 55441 PO Box 72 Golden Valley, MN 55427 13 East Fourth Avenue National Accounts, Inc. Ada, MN 56510 Preferred Carrier Services, Neil Lang, Pres. Inc. (TC) 119 Cherry Hill Road OCOM Corp. Andrew Kang Parsippany, NJ 07054 Daphne Ralyca Regulatory Counsel 438 E. Wilson Bridge Road 500 Grapevine Hwy, Ste. 300 National Telephone & Worthington, OH 43085 Hurst, TX 76054-2707 Communications, Inc. Dale R. Del'orge, Legal & One Call Telecom, Inc. (TC) Premier Communications, Inc. Reg. Affairs Ronald W. Mullins Boland T. Jones, Pres. 2801 Main Street Ste. 1200 Baker Bldg. 3399 Peachtree Round, NE, Irvine, CA 92614 706 Second Avenue S Ste. 400 Minneapolis, MN 55402 Atlanta, GA 30326 National Teleservice, Inc. (TC) One to One Communications, Primus Telecommunications, John Leaf, Pres. Inc. Inc. 111 Riverfront, Ste. 403 Ronda Stevens Mr. K. Paul Singh PO Box 1142 Regulatory Affairs Pres. & CEO Winona, MN 55987 951 Government Street 8180 Greensboro Drive Ste. 500 Ste. 1100 Network Long Distance, Inc. Mobile, AL 36604 McLean, VA 22102 Marc Becker, Secy/Treas. 525 Florida Street OneStar Long Distance, Inc. Professional Communications 3rd Floor dba OneStar Long Distance Management Services, Inc. Baton Rouge, LA 70801 Ami M. Smith, Regulatory dba PROCOM Officer Larry J. Sisler, Pres. Network Plus, Inc. 1110 Professional Blvd. Route 3, Box 69G Robert T. Hale, Jr. Evansville, IN 47714-8000 Bruceton Mills, WV 26526 234 Copeland Street Quincy, MA 02169 Optex, Inc. Providian Group, L.L.C. Michael A. Gulder, Pres. Jayme Amirie, CEO Network Services, Inc. 4880 Blazer Parkway 10175 Slater Avenue Rodney Hager Dublin, OH 43017 Ste. 200 2600 Van Buren, Ste. 2536 Fountain Valley, CA 92708 Norman, OK 73072 Otter Com, Inc. Paul Hoff, Gen. Mgr. QAI, Inc. NorLight, Inc. 100 Main Street Elam Baer, CEO d b a Norlight PO Box 277 386 N. Wabasha, Ste. 1550 Telecommunications Underwood, MN 56586 St. Paul, MN 55102 dba Norlight James Ditter 275 North Corporate Drive Brookfield, WI 53045-5818 ( 8 4111 • QCC, Inc. SmarTalk TeleServices, Inc. Telec, Inc. John Cinelli, Pres. Robert Lorsch Glenda Heathscott, Pres. 8829 Bond Street Regulatory Compliance 27601 B. Schoolcraft Overland Park, KS 66214 1640 S. Sepulveda Blvd., Livonia, MI 48150 Ste. 500 Quest Telecommunications, Los Angeles, CA 90025 Telecard Services Int'l, Inc. Inc. Donald Cunkle, Jr., Mgr. SmarTel Communications, Inc. Russell W. Davis, Pres. Legal & Reg. Jonathan Slater, Pres. 5835 NE 122nd Avenue 242 Falcon Drive 120 Boylston Street Ste. 155 Forest Park, GA 30050 Boston, MA 02116 Portland, OR 97220 Qwest Communications SNET America, Inc. Telecare, Inc. Corporation Mary J. Egan Pam Marshall Joseph Garrity Regulatory Mgr. Regulatory Affairs 555 17th Street 127 Washington Avenue 444 Lafayette Road Denver, CO 80202 5th Floor Noblesville, IN 46060 North Haven, CT 06473 Range Television Cable Co., Telecom One, Inc. Inc. Southland Corporation Gordon Hutchins, Jr. Frank C. Befera, Vice Pres., Thomas R. Hennon Chairman Data Svcs. Asst. Secy & Sr. 1004 Woburn Court, Ste. 100 1818 Third Avenue E 2711 North Haskell Avenue McLean, VA 22102-2133 PO Box 189 Dallas, TX 75204 Hibbing, MN 55746 TeleConcepts, Inc. Sprint Communications Co., dba Prime Dime Long Distance Rapid Link USA, Inc. L.P. (TC) Bryan W. Gutierrez Thomas D. Wise, CEO Mark Johnson, Revenue Paralegal 1000 Circle 75 Parkway Accounting 1155 Kelly Johnson Blvd., Ste. 700 901 E. 104th Street Ste. 400 Atlanta, GA 30339 5th Floor Colorado Springs, CO 80920 Mailstop: MOKCMD0501 RCC Network, Inc. Kansas City, MO 64131 Teleconnect Company Dean Polkow William Levis c/o MCI 2819 Highway 29 South Sprint Spectrum, L.P. 205 N. Michigan Avenue #3200 PO Box 1027 Andrew W. Buffmire Chicago, IL 60601 Alexandria, MN 56308 Gen. Atty. 4900 Main Street, 12th Floor Telegroup, Inc. Redwood Long Distance Co. Kansas City, MO 64112 Cliff Rees, Pres. Steve R. Chambers 505 North 3rd Street PO Box 363 Stafford Avenue Corp. Fairfield, IA 52556 Redwood Falls, MN 56283 Edward J. Conway, Jr. 103 Springer Bldg. Telephone Associates, Inc. Reliance Telephone Systems 3411 Silverside Road William C. Torrey, Pres. of East Grand Wilmington, DE 19810 329 Grand Avenue dba Reliance Telephone Superior, WI 54880 Systems Starlink Communications, LLC Dave Hangsleben, Pres. George F. Holland, Pres. & Telnet Service, Inc. 118 Gateway Drive CEO Charles A. Koshenina East Grand Forks, MN 56721 601 Gateway Blvd., Ste. 260 201 Main St., SE, Ste. 222 San Francisco, CA 94080 Minneapolis, MN 55414-2139 Rochester Telecom Systems, Inc. • Strategic Alliances, Inc. TelSave Corporation Ronald L. Streyle dba London Telecom Network dba Independent Network 220 South Broadway Corp. Service PO Box 235 Ms. Erin Ostler Red Larson Rochester, MN 55903-0235 Vice Pres. Regulator 2600 N. Central Avenue 1959 Sloan Place, Ste. 200 Ste. 1750 Runestone Cellular St. Paul, MN 55117-2070 Phoenix, AZ 85004 & Communications, Inc. (TC) Switched Services Telescape USA, Inc. Lee Maier Communications, L.L.C. Cynthia Trout 123 Memorial Drive Meri B. Braziel 4635 Southwest Freeway PO Box 336 5000 Plaza on the Lake Ste. 800 Hoffman, MN 56339-0336 Ste. 200 Houston, TX 77027 Austin, TX 78746 Shared Communications Total National Services, Inc. TCC Communications Telecommunications, Inc. Charlene Yamo, Asst. Secy. Julie Stevens, Attn: Accts dba Total World Telecom 1095-25th Street, SE Payable Dept. Don Booth, Pres. Ste. 201 1807 N. Center Street 1001 Pannin, Ste. 300 Salem, OR 97301 PO Box 638 Houston, TX 77002 Beaver Dam, WI 53916-0638 Sherburne Long Distance, TotalTel USA Communications, Inc. Tel-Save, Inc. Inc. dba Connections dba The Phone Company of New Warren H. Feldman, Pres. Robert Eddy Tina Schaefer, Regulatory 150 Clove Road, 8th Floor 440 Eagle Lake Road North Affairs Mgr. Little Falls, NJ 07424 Big Lake, MN 55309 6805 Route 202 New Hope, PA 18938 i 9 III • Touch 1 Communications, Inc. US Wats, Inc. WinStar Gateway Network, Linda H. Farr & Stephen J. Parker, Exec. VP Inc. Celia Lambert 111 Presidential Blvd. Kimberley Bradley 100 Brookwood Road Bala Cynwyd, PA 19004 Dir. of Regulatory Atmore, AL 36502 8585 North Stemmons Freeway USA Global Link, Inc. Ste. 1100 South Touch 1 Long Distance, Inc. Larry Chroman, Pres. Dallas, TX 75247 Linda Parr 50 N. Third Street 100 Brookwood Road Fairfield, IA 52556 WinStar Wireless of Atmore, AL 36502 Minnesota, Inc. (TC) UStel, Inc. Robert G. Berger, Vice Pres. Touchtone Network, Inc. Barry Epling, CEO 1146 19th Street, NW Kenneth Grossfeld, Pres. 2775 South Rainbow Ste. 250 • 3550 Biscayne Blvd. Ste. A-102 Washington, DC 20036 Ste. 705 Las Vegas, NV 89102 Miami, FL 33137 Working Assets Funding USX Consultants, Inc. Service, Inc. Trans National Norbert J. Connors Walter McGee, Reg. Communications, Inc. Vice Pres. Consultant Pamela Morse, Tax & 600 Grant Street, Room 1668 701 Montgomery Street Regulatory Mgmt. Pittsburgh, PA 15219-2749 San Francisco, CA 94111 133 Federal Street Boston, MA 02110 UTEC Associates World Telecom Group, Inc. Barry Bosold, Pres. Towru Ikeda Treascom U.S.A., Inc. 1313 Fifth Street, SE 1091 N. Shoreline Blvd. Wesley O'Brien, CEO Minneapolis, MN 55414 Mountain View, CA 94043 200 E. Broward Blvd. Ft. Lauderdale, FL 33301 Utility Analysts, Inc. World Wide Communications, dba National Resources Group Inc. Triax Telecom, Inc. Brian Somerville, Pres. Philip Weisman, Pres. 100 Filmore Street, Ste. 600 PO Box 39292 3900 Paradise Road, Ste. 222 Denver, CO 80206 Redford, MI 48239-0292 Las Vegas, NV 89109 TTI National, Inc. Value Tel, Inc. WorldCom Network Services, Toi Brumfield Tom Waterloo, Pres. Inc. 515 East Amite Street 1841 Centre Point Drive, dba WilTel Network Services Jackson, MS 39201-2702 Ste. 135 Toi Brumfield Naperville, IL 60563-1446 Tax Accountant U.S. Digital Network Limited 515 E. Amite Street Partnership Vartec Telecom, Inc. Jackson, MS 39201-2702 Joseph Pollock, Pres. Michael G. Hoffman, Sr. VP 8575-D Sudley Road 3200 Pleasant Run Road WorldCom, Inc. (TC) Manassas, VA 22110 Ste. 100 Scott Smyth Lancaster, TX 75146 1705 S. Capital of TX Hwy, U.S. Link, Inc. (TC) Ste. 100 Jim Butman Vista Group International, Austin, TX 78746 PO Box 327 Inc. 102 Main Street Thomas M. Coughlin Worldtel Services, Inc. Pequot Lakes, MN 56472-0327 821 Westpoint Parkway Sally Packer, Regulatory Westlake, OH 44145 Compliance Ofcr. U.S. Long Distance, Inc. 125 Pacifica, Suite 150 Kenneth F. Melley, Jr. Wats/800, Inc. Irvine, CA 92718 9311 San Pedro #100 Damian Freeman, Pres. San Antonio, TX 78216 7544 Sharon Road XIEX Telecommunications, Newburgh, IN 47630 Inc. U.S. Republic Robert W. Livingston Communications, Inc. West Central Transport Vice Pres. Michael G. Hoffman, Esq., Group, L.L.C. 800 Gressner Road, Ste. 900 Secy-Legal Joy Gullikson Houston, TX 77024 3200 West Pleasant Run Road c/o MEANS, Inc. Lancaster, TX 75145 10300 Sixth Avenue N Xtracom, Inc. Plymouth, MN 55441 Steve Shyman, Pres. U.S. South Communications, 935 W. Chestnut, Ste. 206 Inc. Western Union Chicago, IL 60622 dba US South & dba INCOMM Communications, Inc. Brooks Smith, Pres. Ms. Phyllis Skene-Stimac Zenex Long Distance, Inc. 200 Galleria Parkway, Ste. Mgr., Licensing David W. Aduddell 330 c/o First Data Corp. 3705 West Memorial Atlanta, GA 30339 6200 S. Quebec Street #370 Ste. 101-Z Englewood, CO 80111 Oklahoma City, OK 73134 UniDial, Inc. Bruce Widener, Vice Pres. Westinghouse Electric Corp. Tom Long 12910 Shelbyville Road dba Westinghouse City of Detroit Lakes Ste. 211 Communications Public Utilities Department Louisville, KY 40243 Donna A. Williams 1025 Roosevelt Road Regulatory Compliance Detroit Lakes, MN 56502- United Wats, Inc. 902 Brinton Road 0647 Timothy Barton, Pres. Pittsburgh, PA 15221-3097 7000 Squibb Mission, KS 66202 10 t ! • Brian Kranz Donna Loeffler Marilyn Thorstenson Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Box 32 P.O.Box 36 P.O.Box 357 Ada,MN 56510-0032 Altura,MN 55910 Adams,MN 55909 Donna Klay Gloria Mack Twyla Goers Clerk-Treasurer Administrative Clerk-Treasurer Deputy Clerk City Hall City Hall City Hall P.O.Box 187 P.O.Box 250 P.O.Box 219 Adrian,MN 56110 Amboy,MN 56010 Afton,MN 55001-9780 Ross Wagner Sylvia Onstad Toots Johnson Clerk Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall 109-1st Avenue,N.W. P.O.Box K P.O.Box 67 Aitkin,MN 56431-1379 Annandale,MN 55302-0136 Akeley,MN 56433 Tom Schneider Mary Mueller Sandi Behrens Administrative Clerk-Treasurer Clerk Clerk City Hall City Hall City Hall P.O.Box 370 14200 Cedar Avenue 221 E.Clark Street Albany,MN 56307-0370 Apple Valley,MN 55124 Albert Lea,MN 56007-2496 Jodi Hagen Dennis Healy Linda Houghton Clerk-Treasurer Administrative Clerk Clerk Treasurer City Hall City Hall City Hall P.O.Box 56 P.O.Box 73 5975 Main Avenue,N.E. Alberta,MN 56207 Arco,MN 56113 P.O.Box 9 Albertville,MN 55301 Donna Schmidt Timothy Urbaniak Lyle Waldahl Clerk-Treasurer Clerk-Treasurer Clerk City Hall City Hall City Hall . P.O.Box 325 P.O.Box 288 P.O.Box 153 Alden, MN 56009-0325 Argyle,MN 56713-0288 Aldrich,MN 56434 j 11 • • Jim Taddei Linda Cazin Linda York Administrative Clerk Clerk-Treasurer Clerk City Hall City Hall City Hall P.O.Box 369 P.O.Box 160 P.O.Box 97 Alexandria,MN 56308-0369 Aurora,MN 55705 Alpha,MN 56111 Karen Frisk Carolyn Blonigan Patty Schaefer Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall Hall P.O.Box 156 P.O.Box 69 P.O.Box 935 Avoca,MN 56114 140 Stratford Street E Avon,MN 56310 Alvarado,MN 56710 Elaine Postudensek Carol Vredenburg Vicki Volk Clerk-Treasurer Clerk-Treasurer Clerk City Hall City Hall City Hall 12 Babbitt Road P.O.Box 44 1685 Crosstown Boulevard,N.W. Babbitt,MN 55706 Backus,MN 56435-0044 Andover,MN 55304-2612 Pam Clerk-Treasurer Colleen Lindgren Mark Nagel City Hall Clerk-Treasurer Manager 308 N.Main Cit'Hall City Hall P.O.Box 193 P.O.Box 178 2015-1st Avenue N Badger,MN 56714 Bagley,MN 56621 Anoka,MN 55303-2270 Mary Lee Moore John(baton Roman Fidler Clerk-Treasurer Administrative Clerk-Treasurer Clerk-Treasurer Cit'Hall City Hall City Hall Box 388 P.O.Box 550 323 West Schlieman Avenue Balaton,MN 56115 Barnesville,MN 56514 Appleton,MN 56208 Timothy Rock Denise Hanna Brian Fritsinger Clerk Clerk Treasurer Administrator City Hall City Hall City Hall P.O.Box 136 P.O.Box 155. 1450 W.Highway 96 Barnum,MN 55707-0136 Barrett,MN 56311 Arden Hills,MN 55112-5794 Nelia Gary Wanda Berg Arlen Bruhjell Clerk Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall Barry,MN 56210 P.O.Box 386 P.O.Box 466 Battle Lake,MN 56515 Arlington,MN 55307 t 12 • 0 Peter Robinson Donald Lorsung Patrick McGarvey Clerk-Treasurer Administrative Clerk-Treasurer Administrator City Hall City Hall City Hall 106 West Main Street P.O.Box 2626 500-4th Avenue,NE Baudette,MN 56623 Baxter,MN 56425 Austin,MN 55912-3773 Ken Hartung Glen Pederson Administrator Clerk Finance Office Kathy Issendorf Clerk City Hall City Hall 294 N 3rd Street 1410 Kansas Avenue City Hall Beardsley,MN 56211 Bayport,MN 55003 Benson,MN 56215 Beverly Dufault Sandy Trossen Darlene Blank Clerk Clerk-Administrator Clerk-Treasurer ty City Hall Ci Hall 165 Main Street City Hall Box 446 P.O.Box 74 Beaver Bay,MN 55601 P.O.Box 64 Beaver Creek,MN 56116 Bethel,MN 55005-0064 Shari Cowles Curtis Jacobsen Norman Nelson Clerk Clerk Administrative Clerk City Hall City Hall City Hall Main Street P.O.Box 337 P.O.Box 250 98 Becker,MN 55308-0337 Big Lake,MN 55309 Box u,2M BejouMN 56516 Corinne Bahe Karen Lakso Barbara Heppelmann Clerk-Treasurer Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall 17 Washburn Avenue P.O.Box 196 Main Street Box 296 Bigfork,MN 56628 Bellechester,MN 55027 Belgrade,MN 56312 Cynthia Dressen Katherine Weber Curtis Pederson Deputy Clerk Clerk Clerk City Hall City Hall City Hall 420 E.Main 207 Birchwood Avenue P.O.Box 356 P.O.Box 6 Birchwood,MN 55110 Beltingh m,MN 56212 Belle Plaine,MN 56011 Glenn Stack Paula Brecht Lou Ryer Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall P.O.Box 6 City Ball P.O.Box 159 Beltrami,MN 56517 Biscay,MN 55336 Belview,MN 56214 13 III 0 Shirley Kubian David Decker Carmen Gregerson Clerk Clerk-Treasurer Clerk City Hall City Hall City Hall 317 4th Street,N.W. P.O.Box 380 Berta,MN 56626 Bemidji,MN 56601 Blackduck,MN 56630 Janet Umland Barbara Molland Doug Hopp Clerk-Treasurer Deputy Clerk-Treasurer Clerk Treasurer City Hall City Hall City Hall 2nd Avenue W P.O.Box 68 Blomkest,MN 56216 P.O.Box 65 Bertha,MN 56437 Blooming Prairie,MN 55917 E.L.Woulfe Lorraine Nygaard Nancy Thompson Clerk Clerk-Treasurer Deputy Clerk City Hall City Hall City Hall 2215 W.Old Shakopee Road Box 196 125 W.6th Street Bloomington,MN 55431-3096 Big Falls,MN 56627 P.O.Box 38 Blue Earth,MN 56013-0038 Melissa Peterson Paul Marco Billie Jo Halley Clerk-Treasurer Clerk-Treasurer Clerk City Hall City Hall City Hall Bluffton,MN 56518 Bigelow,MN 56117 P.O.Box 88 Bock,MN 56313 Janice Babler Sarah Friesen Norma Maki _.._._,. Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall • Borup,MN 56519 1021 2nd Avenue#2 P.O.Box 399 Bingham Lake,MN 56118 Bovey,MN 55709 Deb Lingl Robert Maciej Clerk Bertyss Skelly Clerk City Hall Clerk City Hall P.O.Box 130 Hall Bowlus,MN 56314 B Island,MN 55310 . BoyCitBoy River,MN 56672 Karen Christenson Janet Licari Sally Ann Hoy Clerk-Treasurer Deputy Clerk Administrator City Hall City Hall City Hall P.O.Box 7 Box 529 P.O.Box 521 Boyd,MN 56218 Biwabik,MN 55708 201 S Broadway Braham,MN 55006 j 14 S 0 Daniel Vogt Joyce Twistol Debra Grommesh Administrative Clerk-Treasurer Clerk Clerk City Hall City Hall City Hall 501 Laurel Street 9150 Central Avenue,NE P.O.Box 137 Brainerd,MN 56401-3595 Blaine,MN 55434-3499 Brandon,MN 56315 Blaine Hill Cynthia Lindeman Vicki Willer Clerk-Treasurer Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall P.O.Box 410 528 2nd Street N HCR 2,Box 46 Breckenridge,MN 56520 Brownton,MN 55312-0238 Breezy Point,MN 56472 Deberen James Naumann Ken Mueller Clerk-Treasurer O Clerk-Treasurer Clerk City Hall City Hall City Hall 906 3rd Avenue P.O.Box 609 P.O.Box 338 Brewster,MN 56119 Buckman,MN 56317 Bricelyn, el Main Street MN 56014 Karen Youngblom Connie Kottke Sharon Knutson Clerk-Treasurer Clerk-Treasurer Clerk City Hall City Hall City Hall 206 Third Avenue S Box 396 6301 Shingle Creek Parkway Brook Park,MN 55007 Buffalo Lake,MN 55314 Brooklyn Center,MN 55430 Myrna Marldcula Susan Olesen Joyce Morinville Clerk Clerk Clerk-Treasurer City Hall City Hall City Hall , 520-85th Avenue W 100 Civic Center Parkway Box 98 Brooklyn Park,MN 55443-4300 Burnsville,MN 55337-3817 Brooks,MN 56715 Douglas Melin Ruby Ekstrom Susan Lundell Clerk Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Box 304 P.O.Box F • Box 81 Brookston,MN 55711-0304 Butterfield,MN 56120 Brooten,MN 56316 Linda Schwagel Severin Blenkush Robert Nelson Clerk-Treasurer Administrator Clerk-Administrator Cit,Hall City Hall City Hall 19 3rd Street S Box 247 P.O.Box 232 P.O.Box 334 Browerville, MN 56438-0247 Caledonia,MN 55921 Browns Valley,MN 56219 i 15 0 • Ida Foster Julie Childs Michael Moriarty Clerk-Treasurer Clerk Clerk City Hall City Hall City Hall Brownsdale,MN 55918 P.O.Box 375 P.O.Box 138 Calumet,MN 55716 Brownsville,MN 55919 ,Tanya Fath Jeanette Swenson Linda Blackwelder Clerk Clerk Deputy Clerk City Hall City Hall City Hall Campbell,MN 56522 P.O.Box 112 110 Oscar Avenue N Bruno,MN 55712 Canby,MN 56220 Dallas Larson Merton Auger Miriam Sather Administrator Clerk-Treasurer Clerk City Hall City Hall City Hall 306 W Mill Street 212 Central Avenue P.O.Box 92 Cannon Falls,MN 55009 Buffalo,MN 55313 Canton,MN 55922-0092 Wendy Kittelson Donna Esterbreg Larry Beckstrom Clerk Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall Carlos,MN 56319 P.O.Box 704 P.O.Box 336 Buhl,MN 55713 Carlton,MN 55718-0336 Patricia Plekkenpol Dorothy Strassburg Rebecca Norton -•- :-Treasurer Clerk Clerk City Hall City Hall City Hall P.O.Box 147 P.O.Box 11 • P.O.Box 877 Carver,MN 55315-0147 Burtrum,MN 56318 Cass Lake,MN 56633 Harvey Schlueter Mark Behl Norma Anderson Clerk Clerk Administrator Clerk-Treasurer City Hall City Hall City Hall 13345 621 Avenue,Hutchinson P.O.Box 1137 P.O.Box 245 Cedar Mills,MN 55350 Byron,MN 55920 Center City,MN 55012-0245 Dtz Ry-Chel Gaustad Gretchen Stalboerger William ease Clerk Clerk Clerk-Treasurer City Hall City Hall City Hall 112 1880 Main Street P.O.Box 116 W Main x Centerville,MN 55038 Callaway,MN 56521 Coy 328 Ceylon,MN 56121 j 16 • • JoAnne Brown Gordon Heitke Al Vis Clerk-Government Service Director Administrative-Clerk Clerk City Hall City Hall City Hall 11955 Champlin Drive 626 Main Street N 241 4th Street Champlin,MN 55316 Cambridge,MN 55008 P.O.Box 37 Chandler,MN 56122 Don Ashworth Rita Westrum Dave Pokomey Manager Clerk Administrator City Hall City Hall City Hall P.O.Box 147 P.O.Box 62 One City Hall Plaza Chanhassen,MN 55317 Clearbrook,MN 56634 Chaska,MN 55318-1962 Joel Young Jacquelyn Weller Harold Jorgenson Clerk Clerk Treasurer Clerk City Hall City Hall qty Hall 21 SE 2nd Street P.O.Box 217 ityHal Chickamaw Beach,MN 56474 Chatfield,MN 55923 Climax,MN 56523 Amy Oehlers Deputy Clerk Clifford West Jerry Mussak City Hall Mayor Administrative Clerk-Treasurer 10625 Railroad Avenue City Hall City Hall P.O.Box L Clitherall,MN 56524 Chisholm,MN 55719 Chicago City,MN 55013-0356 Kathy Summer Robert Norrgard James Keinath Clerk Deputy Clerk Administrator City Hall City Hall City Hall P.O.Box 36 1307 Cloquet Avenue 200 Civic Heights Circle Chokio,MN 56221-0098 Cloquet,MN 55720-1657 Circle Pines,MN 55014 June Swanson Rhonda Groebner Elie Keck Clerk-Administrator Clerk Clerk-Treasurer City Hall City Hall P.O.Box 560 City Hall P.O.Box 235 Clara City,MN 56222 Cobden,MN 56018 Claremont,MN 55924-0235 Millicent Godding Peggy Carlson Michael Kramer Clerk-Treasurer Clerk-Treasurer Administrative-Clerk City Hall City Hall City Hall Box 396 Box 298 904-10th Avenue Clarissa,MN 56440-0396 Cokato,MN 55321 Clarkfield,MN 56223-0278 i 17 0 0 Kathy Jensen Pat Decoster Nancy Fiereck Clerk Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Box 248 P.O.Box 670 309 Mill Street Clarks Grove,MN 56016-0248 Coleraine,MN 55722-0670 Box 298 Clear Lake,MN 55319-0298 William Elrite Debra Millner Linda Friesen Clerk-Treasurer Clerk-Treasurer Clerk City Hall City Hall City Hall 590 40th Avenue,NE P.O.Box 171 P.O.Box 175 Columbia Heights,MN 55421-3878 Clearwater,MN 55320-0171 Comfrey,MN 56019 Sandra Brakke Mark Botker Sandra Heine Clerk Clerk Clerk City Hall City Hall City Hall P.O.Box 39 111 Main Street 51 School Street Comstock,MN 56525 Clinton,MN 56225-0006 Conger,MN 56020-0386 Walt Salo Jim Pfeifer Betty Backes Administrative Clerk-Treasurer Clerk Clerk City Hall Hall City Hall Ci P.O.Box 155 ty 11155 Robinson Drive Cook,MN 55723 Clontarly MN 56226 Coon Rapids,MN 55433-3761 Stacy Doboszenski Sandra Sadergaski Administrative Clerk-Treasurer Marjorie Karnick Clerk City Hall Clerk-Treasurer City Hall • 8200 City Road 116 City Hall Box 146 Coates Corcoran,MN 55340-9303 'MN 55068 Correll,MN 56227 Kathy Blackwell Diane Skelly Caron Stransky Clerk-Treasurer Clerk-Treasurer Clerk City Hall City Hall City Hall Box 614 305 NW 1st Avenue 7516-80th Street S. 233 Milky Way Street S. Cohasset,MN 55721 Cottage Grove,MN 55016-3195 Cosmos,MN 56228-0614 Kathy Dahl Verena Weber Brenda Hermel Deputy Clerk Clerk-Coordinator Clerk-Treasurer City Hall City Hall City Hall P.O.Box 106 27 Red River Avenue S 300 Railroad Street Cottonwood,MN 56229 Cold Spring,MN 56320-2599 Courtland,MN 56021 t 18 S s Cindy Muse Susan Johnson Al Chesley Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Box 74 P.O.Box 120 124 N.Broadway Cromwell,MN 55726-0074 Cologne,MN 55322 Crookston,MN 56716-1730 Dolores Russell Sandy Borders Arlene Buchite Clerk Clerk Clerk-Treasurer City Hall City Hall City Hall 2-2nd Street,SW 12260 S.Diamont Lake Road HC 83 Box 203 Crosby,MN 56441-1499 Dayton,MN 55327 Crosslake,MN 56442-9301 Darlene George Sandra Langley Louise Gorman Clerk Clerk-Treasures Clerk-Treasurer City Hall City Hall City Hall 4141 Douglas Drive N. 20225 Cottagewood Road,Excelsior Currie,MN 56123 Crystal,MN 55422-1696 Deephaven,MN 55331 William Bedard Victor Williams June Flaaten Clerk Clerk-Treasurer Clerk City Hall City Hall City Hall P.O.Box 536 P.O.Box 70 Box 36 Cuyuna,MN 56444 Deer River,MN 56636 Cyrus,MN 56323 Paula Klawiter Marlene Kittock Dennis Mosher Clerk-Treasurer Clerk-Treasurer Administrative Clerk-Treasurer City Hall City Hall City Hall 725 Frontage Road P.O.Box 108 P.O.Box 538 Dakota,MN 55925 Delano,MN 55328-0108 Dalton,MN 56324-0538 Veva Mittelstadt Cindy Bell Kim Schuerman Clerk Clerk Clerk City Hall City Hall City Hall P.O.Box 397 Box 110 P.O.Box 76 Danube,MN 56230-0397 Delhi,MN 56283 Danvers,MN 56231-0076 Lisa Schumann Vivian Larson Wendy Wimmer Clerk-Treasurer Clerk Clerk-Treasurer City HallCity Hall City Hall P.O.Box 194 DenhamMN 55728 P.O.Box 67 , Darfur,MN 56022-0194 Darwin,MN 55324 19 r III Mary Ann Danielson Linda Ronning Evie Smith Clerk-Treasurer Clerk Deputy Clerk City Hall City Hall City Hall P.O.Box 391 P.O.Box 126 P.O.Box 552 Dassel,MN 55325-0391 Dent,MN 56528 Dawson,MN 56232 Natalie Shawback Sandra Payne Clerk-Treasurer Kathy Cavanaugh Deputy Clerk City Hall Clerk City Hall Box 208 City Hall P.O.Box 187 Dexter,MN 55926 De Graff,MN 56233 Dilworth,MN 56529 Janet Carlson Carol Pearson Judy Curry Deputy Clerk Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Box 430 P.O.Box 272 Donaldson,MN 56720 Dodge Center,MN 55927-0430 Deer Creek,MN 56527-9701 Lola Wakefield Mary Lou Mirau Annetta Martin Clerk-Treasurer Clerk-Treasurer Clerk City Hall City Hall City Hall P.O.Box 64 27 E.Forest Road Doran,MN 56522 Donnelly,MN 56235-0064 Deerwood,MN 56444 Karen Henry Maryce Murry Carol Hovde Clerk Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall P.O.Box 116 P.O.Box 156310 Woodman Avenue Dover,MN 55929 Delavan,MN 56023-0156 Dovray,MN 56125 Jeffrey Cox Joanne Hensley Gail Thiel Clerk Clerk Administrator Clerk-Treasurer CityCity Hall Ci Hall 411 W 1st Street • P.O.Box 775 P.O Box 53 Duluth,MN 55802-1101 Will a Dumont,MN 56236 Dellwood,MN 55090-0775 Eileen Seeley Katharine Gillispie Mary Norton Clerk Clerk Clerk City Hall City Hall City Hall P.O.Box 70 P.O.Box 56 RR 1,Box 248 Dundas,MN 55019 Dennison, MN 55018-0056 Dundee,MN 55126-0065 j 20 • 0 Janette Hybbert Richard Grabow Gene Van Overbeke Clerk Asministrator Clerk-Treasurer City Hall City Hall City Hall P.O.Box 94 P.O.Box 647 3830 Pilot Knob Road Dunne11,MN 56127-0094 Detroit Lakes,MN 56502-0647 Eagan,MN 55122 Kevin Hess Jeff Holsen Joyce Bruender Administrative Clerk-Treasurer Clerk-Treasurer Deputy Clerk City Hall City Hall City Hall 108 Main Street W Box 1079 P.O.Box 159 Eagle Bend,MN 56446-0215 Elbow Lake,MN 56531 Eagle Lake,MN 56024 Sharon Anderson JoAnn Prischmann Wayne Oberg Clerk-Treasurer Clerk-Treasurer Deputy Clerk-Treasurer City Hall Hall City Hall Ci 2241-22st Avenue,NE ty P.O.Box 373 East Bethel,MN 55011-9631 Elizabeth,MN 56533 East Grand Forks,MN 56721-0373 Karen Groshong Mary Ellen Flicek Geraldine Kramer Clerk Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall 9093 Squaw Point Road,NW 26518 France Avenue 51 Main Street East Gull Lake,MN 56401 Elko,MN 55020 Easton,MN 56025-0096 Jone Pederson James Johnson John Frane Cleric-Treasurer Clerk Clerk City Hall City Hall City Hall P.O.Box 215 P.O.Box 385 80801vfitchell Road Echo,MN 56237-0215 Ellendale,MN 56026 Eden Prairie,MN 55344 Ramona Haag Joy Koroll Gail Kortleever Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Box 25 Route 1,Bowlus P.O.Box 145 Eden Valley,MN 55329-0025 Elmdale,MN 56314 Edgerton,MN 56128-0145 Debra Mangen Brenda Deters Sallie Larson Clerk Clerk Clerk City Hall City Hall City Hall 4801 W 50th Street Box 159 P.O.Box 129 Edina,MN 55424-1394 Elrosa,MN 56325 Effie,MN 56639 21 • • Marjorie Stokman Patricia Nusbaum Betty Jo Rico Clerk Clerk Administrator Clerk City Hall City Hall City Hall P.O.Box 110 P.O.Box 246 110 Hill Street Eitzen,MN 55931-0110 Elysian,MN 56028-0246 Elba,MN 55910 Barb Sveen Janell Himmer Clerk Clerk Rosemary Johnson City Hall City Hall Clerk P.O.Box 46 P.O.Box 236 City Hall Emmons,MN 56029-0046 Elgin,MN 55932 Ems,MN 56534 Donna Prudhomme Sandra T hackeray Wade Deming Clerk-Treasurer Clerk Clerk CityCity Hall City Hall Box 59� 13065 Orono Parkway P.O.Box 567 Erskine,MN 56535 P.O.Box 490 Evan,MN 56238-0567 Elk River,MN 55330-0490 David Anderson Pat Graves Sharon Stimac Clerk-Treasurer Clerk-Treasurer Deputy Clerk City Hall City Hall City Hall P.O.Box 136 P.O.Box 88 P.O.Box 401 Evansville,MN 56326-0136 Elkton,MN 55933 Eveleth,MN 55734 James Olds Dawn Huisman Julia Mason Clerk-Treasurer Clerk-Treasurer Administrative Clerk-Treasurer City Hall City Hall City Hall 339-3rd Street P.O.Box 355 • P.O.Box 328 Excelsior,MN 55331-1877 Ellsworth,MN 56129 Eyota,MN 55934-0328 Marcia Pelzel Dianne Nowak Lois Cairns Clerk Treasurer Clerk Clerk City Hall City Hall City_ P.O.Box K 202 S.Highway 169 P.O.Box 751 Fairfax,MN 55332-0911 P.O.Box 56 Fairmont,MN 56031 Elmore,MN 56027-0056 Susan Hoyt Lee Tessier Timothy Madigan Administrator Clerk-Treasurer Administrator City Hall City Hall City Hall 2077 W.Larpenteur Avenue 209 E.Chapman Street 208 1st Avenue,NW Falcon Heights,MN 55113-5594 Ely,MN 55731 Fanbault,MN 55021-5105 ( 22 • III John Erar Julie Frank Alfred Halvorson Administrator Clerk Clerk City Hall City Hall City Hall 325 Oak Street P.O.Box 68 Box 22 Farmington,MN 55024-1358 Emily,MN 56447-0068 Farwell,MN 56327 Donna Finch Mary Tschida Natalie Hilde Clerk Clerk Clerk City Hall City Hall City Hall Federal Dam,MN 56641 Fort Ripley,MN 56449 Felton,MN 56536 James Nitchals Stanley Speer Sharon Edlund Administrator Clerk Clerk Treasurer City Hall City Hall City Hall P.O.Box 868 P.O.Box 115 P.O.Box 628 Fergus Falls,MN 56538 Fountain,MN 55935-0115 Fertile,MN 56540-0597 Jane Michaud Laurie Sherman Jenny Alleman Clerk-Treasurer Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall Box 125 Box 326 Box 34 Fifty Lakes,MN 56448-0125 Franklin,MN 55333-0326 Finlayson,MN 55735 Laurel Haake Cynthia Christenson Julie Zupko Clerk Clerk-Treasurer Clerk City Hall City Hall City Hall P.O.Box 158 406 Park Street 100 2nd Street Fisher,MN 56723-0158 Freeborn,MN 56032 Flensburg,MN 56328 Joanne Polo William Champa Laurie Larsen Clerk Clerk • Clerk Treasurer City Hall City Hall City Hall P.O.Box 348 6431 University Avenue,NE RR 1,Box 26A Floodwood,MN 55736 Fridley,MN 55432-4383 Florence,MN 56170 Richard Zimmer Delores Swan Janel Benesh Clerk-Treasurer Clerk-Treasurer Clerk City Hall City Hall City Hall 251-4th Avenue P.O.Box 372 1490 Cty Rd.4 SE P.O.Box 709 Fulda,MN 56131-0372 Forada,MN 56308 Foley,MN 56329-0709 j 23 • • Karen Stark Sandra Peterson Deputy Clerk Clerk-Treasurer Betty Herbert City Hall City Hall Clerk 220 N Lake Street P.O.Box 51 City Hall Forest Lake,MN 55025-2505 Garfield,MN 56332-0051 Foreston,MN 56330 Elaine Hanson Charles Lucken Shirley Moe Clerk-Treasurer Clerk-Treasurer Clerk City Hall City Hall City Hall P.O.Box 162 220 E.First Street P.O.Box 104 Garvin,MN 56132-0162 Fosston,MN 56542 Gary,MN 56545 Steven Renquist Frederic Magnuson Administrator Marie Oliphant Clerk City Hall Clerk City Hall P.O.Box 987 City Hall FoxhomeMN 56543 1369 East County Road E. , Gaylord,MN 55334 Gem Lake,MN 55110-5231 Nancy Comeluis Clerk-Treasurer Teri Osterman Dolores Preimesberger City Hall Clerk-Treasurer Clerk P.O.Box 235 City Hall City Hall Geneva,MN 56035-0235 Frazee,MN 56544 Genola,MN 56364 Florence Culp John Hama Arlene Verkinderen Clerk Clerk-Treasurer Clerk City Hall Cit'Hall City Hall Georgetown,MN 56546 P.O.Box 301 Box 97 Freeport,MN 56331 Ghent,MN 56239-0097 Floyd Kent Debem O'Brien Gary Markley Administrator Clerk Clerk City Hall City Hall City Hall P.O.Box 106 P.O.Box 583 Box 548 Gibbon,MN 55335-0106 Frost,MN 56033-0583 Gilbert,MN 55741 Michael Wertish Mark Larson Clerk Mildred McLean Clerk-Administrator City Hall Clerk-Treasurer qty 13a11 P.O.Box 26 City Hall 630-10th Street E. Gilman,MN 56333 • Funkley,MN 56630 Glencoe,MN 55336-2100 j 24 • • Jean Bangs Sandra Post David Minke Clerk Clerk-Treasurer Administrator City Hall City Hall City Hall 221 W.Main Street P.O.Box 439 137 E.Minnesota Avenue Glenville,MN 56036 Garrison,MN 56450 Glenwood,MN 56334-1627 Dennis Johnson Marcetta Squiers Shirley Nelson Clerk-Treasurer Clerk-Treasurer Clerk City Hall City Hall City Hall P.O.Box 223 Box 32 7800 Golden Valley Road Glyndon,MN 56547-0223 Grasston,MN 55030-0032 Golden Valley,MN 55427-4588 Melinda Snyder Wyann Janousek Cheryl Barnard Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall City Hall 244 Main Street N, City Hall P.O.Box 128 P.O.Box 97 Gonvick,MN 56644-0128 Box 98 Good Thunder,MN 56037 Greenbush,MN 56726 Carol Opsahl Fred Kraemer Clerk Kiesow Clerk Clerk Clerk Treasurer City Hall CityHall City Hall P.O.Box 126 P.O.Box 171 Goodhue,MN 55027 Greenwald,MN 56335 edge,MN 56725 Daryl Zimmer Marilla Muellner Mary Lane Clerk-Treasurer Administrator Clerk CityHall City Hall P.O.Box 116 City Hall 4140 5th Street Box 156 Goodview,MN 55987 202 Woodman Street S. Graceville,MN 56240-0156 Grey Eagle,MN 56336-0116 Darlene Sparks Donna Jelle Todd Bodem Clerk-Treasurer Clerk-Treasurer Clerk Treasurer City Hall City Hall City Hall P.O.Box 126 P.O.Box 76 Box 600 Granada,MN 56039-0126 Grygla,MN 56727 Grand Marais,MN 55604 Gloria Olson Jody Knapp Karlene Gale Clerksurer Clerk-Treasurer Clerk CityHall all City Hall City Hall 112 Grand Avenue E. P.O.Box 490 420 N.Pokegama Avenue P.O.Box 38 Hackensack,MN 56452-0490 Grand Rapids,MN 55744-2662 Grand Meadow,MN 55936 (. 25 III • Marj Bottge Henry Noel Deborah Graul Clerk Clerk-Administrator Administrator City Hall City Hall City Hall 885 Prentice Street P.O.Box 336 P.O.Box 487,Willernie Granite Falls,MN 56241-1598 Hallock,MN 56728 Grant,MN 55090 Ronald Gotteberg Todd Meeker Jeremy Gruenhagen Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall City Hall 404 5th Avenue E. P.O.Box 275 P.O.Box 248 Halstad,MN 56548 Green Isle,MN 55338-0275 Hamburg,MN 55339-0248 Sharon Ayshford Teresa Rasmuson Carrie Lane Deputy Clerk-Treasurer Clerk-Treasurer Clerk City Hall City Hall City Hall 15544 Central Avenue,NE 6390 Town Hall Drive Route 2,Box 509 Ham Lake,MN 55304 Greenfield,MN 55357-9663 Hammond,MN 55991-9616 Kim Doffing Sandra Langley Janet Malo Clerk Clerk-Treasurer Clerk Treasurer City Hall City Hall City Hall 662 P.O.Box 128 20225 Cottagewood Road,Excelsior P.O.-6thx Street Hampton,MN 55031 Greenwood,MN 55331 P.OBox 68 Hancock,MN 56244-0068 Patricia Savoie Sharon Larsen Susan Vergin Clerk-Treasurer Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall P.O.Box 125 P.O.Box 98 P.O.Box 278 Hanley Falls,MN 56245 Grove City,MN 56243-0098 Hanover,MN 55341 Arnie Smesmo Cheryl Nybo Clerk Treasurer Clerk Lorraine Hayes City Hall City Hall Clerk P.O.Box 91 Box 26 fin'Hall HardinHanska,MN 56041 Gully,MN 56646 MN 56364 Tammy Johnson Bonnie Paige Chris Skaalen Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall CitP.O.Box 31 Hall Box 488 Hardwick,MN 56134 Hadley,MN 56151 Harmony,MN 55939 j 26 . • Bonnie Swanson Wojciechowski Lola Supalla Clerk Clerk Clerk-Treasurer City Hall City Hall P.O.Box 111 City Hall P.O.Box 487 Harris,MN 55032-0111 .MN 56729 Hartland,MN 56042-0487 David Osberg Roma Steffen Janet VanderPlaats Administrator Clerk Clerk City Hall City Hall City Hall 101 East 4th Street P.O.Box 83 P.O.Box 277 Hastings,MN 55033-1955 Henrietta,MN 55036 Hatfield,MN 56135-0277 Lisa Jetvig Nancy Sirois Carrie Wiltgen Deputy Clerk Clerk-Treasurer Deputy Clerk City Hall City Hall City Hall P.O.Box 69 5255 Maple Grove Road P.O.Box 53 Hawley,MN 56549-0069 Hermantown,MN 55811-3628 Hayfield,MN 55940-0053 Connie Nelson Mary Lou Kimball Clerk Clerk-Treasurer Wales Wilson City Hall City Hall Clerk P.O.Box 484 P.O.Box 160 City Hall Hayward,MN 56043-0484 Hill City,MN 55748 Hazel Run,MN 56241 • Valerie Filbert Connie Wiertzema Richard Getschow Clerk-Treasurer Clerk Administrator City Hall City Hall City Hall 401 Third Avenue P.O.Box 172 PO Box 457 Hewitt,MN 56453 Hills,MN 56138-0172 Hector,MN 55342 Mildred Odenthal ClerkJames Ausmus Lon Berberich Clerk-Administrator Admr.-Clerk-Treas. RR City Hall City Hall City Hall 1 P.O.Box 366 Box 433 Box 204,New Prague Heidelberg,MN 56071 Hinckley,MN 55037 Henderson,MN 56044-0433 Patrick Garrity Carmen Peterson Janet Olsen Clerk-Treasurer Clerk Clerk City Hall City HallPOBox 227 City Hall . . 401 East 21st Street P.O.Box 86 Hibbing,MN 55746 127 Main Street Hendricks,MN 56136-0086 Hoffman,MN 56339-0227 j 27 • II Anton Whitehead Patricia Paggen Wilma Morse Clerk Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall P.O.Box 44 P.O.Box 69 P.O.Box 55 Hendrum,MN 56550 Holdingford,MN 56340-0069 Henning,MN 56551 Becky Edwards Karen Stephens Doris Koosmann Clerk-Treasurer Clerk Clerk-Treasurer CIty Hall City Hall City Hall P.O.Box 220 P.O.Box 241 Box 121 Hollandale,MN 56045 Herman,MN 56248 Holloway,MN 56249 Leora Oien Judy Haberman Terry Obermaier Clerk Clerk-Treasurer Clerk City Hall City Hall City Hall Holt,MN 56738 P.O.Box 315 1010 1st Street Heron Lake,MN 56137 Hopkins,MN 55343-7573 Larry Jerviss Rose 'Majka Gene Gilbert Administrator Clerk Clerk City Hall City Hall City Hall P.O.Box 667 RR 2 P.O.Box 736 Houston,MN 55943-0667 Box 332 Howard Lake,MN 55349-0736 Hillman,MN 56338 Mary Lou Neagbour Ruth Nelsen - Mary Ann Creager Deputy Clerk Clerk Clerk-Treasurer City Hall Hilltop City Hall CityHall . 206 Kennedy Memorial Drive 4555 Jackson Street,N.E. 24 Upper 146 Street North Hoyt Lakes,MN 55750 City of Hilltop Hugo,MN 55038-9367 Minneapolis,MN 55421-2494 Brad Hemmes Linda Moe Gary Plotz Clerk Clerk-Treasurer Administrator City Hall City Hall City Hall P.O.Box 52 _ P.O.Box 67 111 Hassan Street,S.E. Humboldt,MN 56731 Hitterdal,MN 56552-0067 Hutchinson,MN 55350-2522 Mary Johnson Barbara Larson Toni Hirsch Clerk Clerk-Administrator Clerk-Treasurer City Hall City Hall City Hall Box 167 P.O.Box 311 1920 County Road 90 Ihlen,MN 56140 Hokah,MN 55941-0311 Maple Plain,MN 55359 ! 28 • Gary Davison Mavis Erickson Loretta Garrity Clerk-Treasurer Clerk Deputy Clerk City Hall City Hall City Hall P.O.Box 392 Route 1 8150 Barbara Avenue International Falls,MN 56649 Box 66 Inver Grove,MN 55077 Holland,MN 56139 Jean Schumacher Wayne Rudd Rebecca Dall Clerk Administrator-Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall Iona,MN 56141 P.O.Box 299 P.O.Box 38 Karlstad,MN 56732-0325 Iron,MN 55751-0004 Rosemary Caddy Kandis Hanson Irene Bauer Clerk-TreasurerCitClerk-Administrator Deputy Clerk 309 3rd Street Hall City Hall City Hall 309 401 5th Street S.E. Cty Road 5 and 1st Avenue P.O.Box 97 Kasson,MN 55944 Isanti,MN 55040 Ironton,MN 56455-0097 Lu Ann Sawatzky Tina Rennemo Ila Anderson Clerk-Treasurer Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall P.O.Box 427 P.O.Box 256 P.O.Box 54 Isle,MN 56342-0427 Kelliher,MN 56650 Ivanhoe,MN 56142-0054 Dean Albrecht Cindy Spilde Deb Wesphal Administrator Clerk-Treasurer Deputy Clerk CIty Hall City Hall City Hall 80 West Ashley Street P.O.Box 7 219 N.Main Street Jackson,MN 56143-1669 Kennedy,MN 56733-0007 P.O.Box 0 Janesville,MN 56048-0617 Kris Rodman Jeanne Stamness Janet Prins Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Box 277 Box 164 P.O.Box 127 Jasper,MN 56144 Kensington,MN 56343 Jeffers,MN 56145-0127 Patricia skanen Julie Held Dyrdahl Elaine Johnsnrd Ni Clerk Deputy Clerk Clerk City Hall City Hall City Hall Box 109 P.O.Box 22 511 2nd Street Route 1 Jenkins,MN 56456 Kenyon,MN 55946-1150 Johnson,MN 56236 j 29 III III Douglas Sell Debra Stadin M. W.Seiler Administrator Clerk Clerk-Treasurer City Hall City Hall City Hall 210 East 1st Street P.O.Box 47 P.O.Box 276 Jordan,MN 55352-1598 Kerrick,MN 55756 Kandiyohi,MN 56251 Delmar Meyer Rosie Sickler Leora Zelmer Clerk Clerk-Treasurer Clerk City Hall City Hall City Hall P.O.Box 276 Box 218 P.O.Box 144 Mester,MN 56051 Kasota,MN 56050 Kilkenny,MN 56052 Dianne Robinson Julie Wambold Marilyn Deuschle Clerk-Treasurer Clerk Clerk City Hall City Hall RR 1 P.O.Box 238 P.O.Box 190 Box 122 Kimball,MN 55353-0238 Keewatin,MN 55753-0190 Kinbrae,MN 56126 Kimberly Martin Rachel Starin Marcella Gish Clerk Clerk-Treasurer Clerk City Hall City Hall City Hall Kingston,MN 55325 P.O.Box 147 P.O.Box 307 Kellogg,MN 55945 Kinney,MN 55758-0307 Marlene Butzman Dal SchelhaasShirley Schmidt Clerk Clerk-Treasurer Clerk City Hall City Hall City Hall P.O.Box 142 RR#1 P.O.Box 42 La Crescent,MN 55947 Kenneth,MN 56147 La Porte,MN 56461 Marilyn Carlson Maggie Kappes Mark Skarphol Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall City Hall 15 Park Drive Box 39 102 South Broadway La Prairie,MN 55744-3280 Kent,MN 56553 La Salle,MN 56056 Donna Wieland Mona Doering Rosemary DeZeeuw Clerk-Treasurer Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall Lafayette,MN 56054 Box 116 P.O.Box 206 Kerkhoven,MN 56252-0116 Lake Benton,MN 56149 j 30 • • Audrey Nelson Bernadine Reed Bruce Schumacher Clerk Clerk-Treasurer Clerk-Financial Director City Hall City Hall City Hall P.O.Box 70 P.O.Box 257 P.O.Box 465 Lake Bronson,MN 56734 Kettle River,MN 55757-0257 Lake City,MN 55041 Robert Hauge Helen Hallis Sharon Lumby Administrator Clerk Deputy Clerk City Hall City Hall City Hall P.O.Box 86 One 4th Avenue 3800 Laverne Avenue North Lake Crystal,MN 56055 Landfall,MN 55128 Lake Elmo,MN 55042 Barb Hess Robert Gross Marlena Manderschied Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall City Hall 23335 State Highway 4 P.O.Box 55 531 Lakeview Street South Paynesville,MN 56362 Lastrup,MN 56344 Lake Lillian,MN 56253 Connie Kossick Myles McGrath Linda ODonnell Clerk-Treasurer Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall P.O.Box 239 10 West Tyrone Street P.O.Box 158 Lake Park,MN 56554 Le Center,MN 56057 1919 S.Quebec Avenue Lake Saint Croix Beach,MN 55043 Donna Hale Laurie Swenson Charlotte Van DerSchaaf Clerk-Treasurer Clerk Clerk City Hall City Hall City Hall 7591 Interlachen Road P.O.Box 176 P.O.Box 128 Lake Shore,MN 56468-8646 Le Sueur,MN 56058-0176 Lake Wilson,MN 56151 Kathy Johnson Diane Langseth Ruth Ann Brunckhorst Clerk-Treasurer Clerk Clerk City Hall City Halll City Hall P.O.Box 900 Box 54 690 Quinnell Avenue North Lakefield,MN 56150 Leonard,MN 56652 Lakeland,MN 55043-9614 Pat Larson Marilyn Pawelk Charlene Friedges Clerk-Treasurer Clerk-Treasurer Clerk City Hall City Hall City Hall P.O.Box 246 P.O.Box 66 • 20195 Holyoke Avenue Lakeland Shores,MN 55043 Lester Prairie,MN 55354-0066 Lakeville,MN 55044-9047 I 31 • 0 Steve Flaig Karen Altenburg Gary Burton Administrator-Clerk-Treasurer Clerk Manager City Hall City Hall City Hall P.O.Box 356 P.O.Box 96 P.O.Box 6 Lamberton,MN 56152-0356 Lewisville,MN 56060-0096 Lancaster,MN 56735 Bernard Weitzman Stephen Sarvi Kay Matson Clerk-Treasurer Clerk-Administrator Deputy Clerk City Hall City Hall City Hall 855 Sibley Memorial Highway P.O.Box 333 P.O.Box 703 Lilydale,MN 55118 Lanesboro,MN 55949-0333 Lindstrom,MN 55045 Marilyn Anderson Tim Cruikshank Jill Diekmann Clerk-Treasurer City-Administrator-Clerk Clerk City Hall City Hall City Hall 1189 Main Street 1891 Walnut Street 249 East 2nd Street Lino Lakes,MN 55014-2123 St.Paul,MN 55113-5196 Lismore,MN 56155 Bruce Miller Patty White Joel Hanson Administrator Clerk Administrator City Hall City Hall City Hall 126 Marshall Avenue North P.O.Box 359 515 Little Canada Road Litchfield,MN 55355-2195 Le Roy,MN 55951-0359 St.Paul,MN 55117 Richard Carlson Nancy Omodt Dale Peterson Administrator Clerk Clerk-Administrator-Treasurer City Hall City Hall City Hall P.O.Box 244 P.O.Box 55 P.O. 135 Little Falls,MN 56345-0244 Lengby,MN 56651 Littlefork,MN 56653 Gary Swanson JoAnne Milton Joe Lynch Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Box 124 137 North 2nd Street P.O.Box 606 Glenwood,MN 56334 Eveleth,MN 55734 Long Lake,MN 55356-0606 David Venekamp Doug Nakari Vicki Staack Administrator-Clerk Administrator-Clerk-Treasurer Clerk City Hall City Hall City Hall 42 Third Street North P.O.Box 129 P.O.Box 217 Long Prairie,MN 56347-1150 Lewiston,MN 55952-0129 Longville,MN 56655 j 32 III • Francis Duban Linda Pitchford Judy Thunberg Clerk-Administrator Deputy Clerk Clerk CityHall City Hall City Hall P.O.Box 357 4175 Lovell Road P.O.Box 207 Lonsdale,MN 55046 Suite 140 Lexington,MN 55014 Loretto,MN 55357 Richard Johnson Glenda Schomacker Charles Thompson Clerk Clerk-Treasurer Clerk City Hall City Hall City Hall RR 1 Box 440 P.O.Box 125 400 Florence Avenue Louisburg,MN 56256 Magnolia,MN 56158-0026 P.O.Box 123 Lowry,MN 56349 Sandy Rogotzke Luann Tembreull Matthew Hylen Clerk Clerk 2 Administrator City Hall City Hall City Hall P.O.Box 7 600 Stillwater Road P.O.Box 659 Lucan,MN 56255-0007 Mahtomedi,MN 55115-2098 Luverne,MN 56156-0659 Jeanne Parmenter Vivian Tweedy Faye Angrimson Clerk Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Box 247 Highway 6 P.O.Box 86 Lyle,MN 55953 Manhattan Beach,MN 56463 Lynd,MN 56157-0086 Ann Wilke un Jim NanPhyllis Walters Clerk-Treasurer Clerk-Treasurer City Hall ity Hall Clerk Mabel,MN 55954 P.O.Box 188CitMc Hall Mantorville,MN 55955-0188 .MN 56350 Judith Cirilli Sharon Leintz Ann Lohse Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Box 100 P.O.Box 757 P.O.Box 97 Mc Gregor,MN 55760-0100 Maple Lake,MN 55358-0757 Mc Intosh,MN 56556 Robin Erchul Patty Woodruff Joe McCabe Deputy Clerk Deputy Clerk Administrator City Hall City Hall City Hall P.O Box 2088 P.O.Box 366 116 West Main McKinley,MN 55741 Mapleton,MN 56065-0366 Madelia,MN 56062-1497 33 • IP David Huseman Karen Guilfoile Shirley Schaub Administrator Clerk Clerk-Treasurer City Hall City Hall City Hall 406 6th Avenue 1830 East County Road B P.O.Box 295 Madison,MN 56256-1293 Maplewood,MN 55109-2797 Madison Lake,MN 56063 Dorothy Stoick Dean Johnson Ginger Bolin Clerk Clerk-Administrator Clerk-Treasurer City Hall City Hall City Hall Box 123A 1 P.O.Box 250 P.O.Box 234 Mahnomen,MN 56557 Marine On Saint Croix,MN 55047-0234 Marietta,MN 56257-0123 - THomas Meulebroeck David Peterson Lois Maetzold Clerk-Treasurer Clerk City Hall Clerk Cit,Hall P.O.Box 477 City Hall 413 Bluejay Avenue . Marshall,MN 56258-0477 Manchester,MN 56064 Mayer,MN 55360-9698 Kathleen Howard Sandra Paulson Kris Sanborn Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Box 247 P.O.Box 3368 P.O.Box 316 Maynard,MN 56260 Mankato,MN 56002-3368 Mazeppa,MN 55956 • Madsen Lance Beachem Ad�mimr strat o -Clerk Karen Sanborn Clerk-Treasurer Clerk-Treasurer tyHall City Hall P.O.Box 1180 City Hall ` 9991 Spruce Street P.O.Box 127 Meadowlands,MN 55765 9401 Fembrook Lane Medford,MN 55049 Maple Grove,MN 55311-6180 Julie Deitte Donald Loebrick Paul Robinson Clerk Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall 10609 South Shore Drive 1620 Maple Avenue 2052 County Road 24 Minneapolis,MN 55441 Maple Plain,MN 55359-0057 Medina,MN 55340 Cindy Schneider Dawn Mueller Rose Ann Inderrieden Clerk Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall Meire Grove,MN 56352 101 Maple Avenue P.O.Box 216 Mapleview,MN 55912 Melrose,MN 56352 ( 34 • • Char West Rosemarie Boorman Joan Olin Clerk-Treasurer-Administrator Clerk Clerk City Hall City Hall City Hall Box C P.O.Box 38 P.O.Box 688 Menahga,MN 56464 Marble,MN 55764 Mendota,MN 55150-0688 Kathleen Swanson Virginia James Jenny Klennert Clerk Clerk Clerk-Treasurer City Hall City Hall City Hall 1101 Victoria Curve P.O.Box 296 P.O.Box 162 Mendota Heights,MN 55118-4167 Minnesota Lake,MN 56068 Mentor,MN 56736 Marlowe Myer Joan Ellis Anita Freiermuth Clerk Clerk-Administrator City Hall City Hall Clerk-Treasurer P.O.Box 56 P.O.Box 146 City Hall Middle River,MN 56737 Minnetonka Beach,MN 55361-9419 Mresvrlle,MN 55009 Verna Qnaintance Colleen Swang Lloyd Kleven Deputy Clerk Clerk Clerk-Treasurer City Hall City Hall City Hall 1205 Central Avenue North P.O.Box 24 P.O.Box 162 Milaca,MN 56353 Mizpah,MN 56660-0024 Milan,MN 56262 Michelle Schaffran Bonnie Sery Patricia Appel Clerk-Treasurer Deputy Clerk-Treasurer Clerk Trrasurer City Hall City Hall City Hall " Millerville,MN 56315 P.O.Box 78 Millville,MN 55957 Montgomery,MN 560669-0078 Bette Snyder Barbara Swanson Kevin Lee Clerk-Treasurer Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall P.O.Box 9 P.O.Box 25 P.O.Box 195 Milroy,MN 56263 Montrose,MN 55363-0025 Miltona,MN 56354-0195 Merry Keefe David Talbot,Jr. Clerk Administrator Carol Burrows City Hall City Hall Cleric • 350 South Fifth Street 205 Elm Avenue City Hall Nfrnneapolis,MN 55415-1318 P.O.Box J Minneiska,MN 55910 Moose Lake,MN 55767 i 35 S S Betty Thomsen John Kleinschmidt Lori Donehower Clerk-Administrator Clerk-Treasurer Clerk CityHall City Hall City Hall P.O.Box 307 P.O.Box 27 149 Mill Street Minneota,MN 56264 Morgan,MN 56266-0027 Minnesota City,MN 55959 Virginia Schmidtke Betty Norton Shirley Dove Clerk Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Box 362 14600 Minnetonka Boulevard P.O.Box 127 Morristown,MN 55052 Minnetonka,MN 55345-1597 Morton,MN 56270-0127 Patricia Crawford Charlotte Erickson Francene Clark-Leisinger Clerk-Treasurer Administrator-Clerk-Treasurer Clerk City Hall City Hall City Hall P.O.Box 66 7701 County Road 110 West 5341 Maywood Road Motley,MN 56466-0066 Minnestrista,MN 55364-9552 Mound,MN 55364-1687 Chuck Whiting LaVonne Sundlee Jill Forseen Administrator Clerk-Treasurer Deputy Clerk City Hall City Hall City Hall 2401 Highway 10 P.O.Box 676 P.O.Box 505 Mounds View,MN 55112-1499 Montevideo,MN 56265-0676 Mountain Iron,MN 55768-0505 Elizabeth Schmidt Rick Wolfsteller Connie Fragodt Clerk-Treasurer Administrator Clerk-Treasurer City Hall City Hall City Hall . PO Drawer C P.O.Box 1147 P.O.Box 130 Mountain Lake,MN 56159 Monticello,MN 55362-9245 Murdock,MN 56271-0130 Cheryl Nelson Kay Buchholz Sharon Ritthenour Clerk-Treasurer Clerk Clerk Treasurer City Hall City Hall Ci Hall Myrtle,MN 56036 P.O.Box 779 Nashua,MN 56565 Moorhead,MN 56561 Edward Bolf Dorothy McCallum Marion Goetsch Clerk-Treasurer Clerk-Treasurer Clerk City Hall City Hall City Hall 301 Central Avenue 117 SE Railroad Avenue P.O.Box 240 Nashwauk,MN 55769 Mora,MN 55051-9998 Nassau,MN 56272-0240 j 36 • • Deborah Rasmusen Sandy Anderson Norma Monroe Clerk-Treasurer Deputy Clerk Clerk-Treasurer City Hall City Hall City Hall do P.O.Box 82 P.O.Box 438 P.O.Box 161 Nelson,MN 56355 Morris,MN 56267-0438 Nerstrand,MN 55053-0161 Maureen Cirks Larry Bodahi Eugene Glick Clerk-Treasurer Clerk-Administrator Clerk City Hall City Hall City Hall P.O.Box 108 596-7th Avenue P.O.Box 127 Nevis,MN 56467 Newport,MN 55055-9798 New Auburn,MN 55366-0127 Matt Fulton Janice Buss Debra Hill Administrator Clerk-Treasurer Clerk City Hall City Hall City Hall 803-5th Avenue N.W. P.O.Box 410 Box 177 New Brighton,MN 55112-2792 Nisswa,MN 56468-0410 New Germany,MN 55367 Valerie Leone Bridgitte Konrad James Brekke Clerk Clerk Clerk-Treasurer-Administrator City Hall City Hall City Hall 4401 Xylon Avenue North 1356 Main Street P.O.Box 252 New Hope,MN 55428-4898 North Branch,MN 55056-9479 New London,MN 56273-0252 Jan Seykora Nancy Rozycki .. Clerk-Treasurer Clerk-Treasurer Char Thielen City Hall City Hall Clerk 601 Main Street 100 Village Center Drive City Hall P.O.Box 99 Suite 150 New Munich,MN 56356 New Market,MN 55054-0099 St.Paul,MN 55127 Jerome Bohnsack Scott Neal Gail Schmidt Administrator-Clerk Administrator Clerk-Treasurer City Hall City Hall City Hall 118 Central Avenue North 801 Washington Street Box 57 New Prague,MN 56071-1534 Northfield,MN 55057-2598 New Richland,MN 56072 Gary Geisner Beverly Moes Warren Schultze Clerk-Treasurer Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall 100 North Broadway New Trier,MN 55031 Northrop,MN 56075 P.O.Box 636 New Ulm,MN 56073-1785 t 37 • 0 Wayne Mattson Janice Olsen Clerk Administrator-Clerk-Treasurer Grace Lindquist City Hall City Hall Clerk Box H 19900 Nightingale Street,N.W. City Hall Newfolden,MN 56738 New York Mills,MN 56567-0368 Cedar,MN 55011 Craig Waldron Margaret Rathcke Beth Tinldenberg Administrator Clerk Clerk-Treasurer City Hall City Hall City Hall 1584 Hadley Avenue North P.O.Nox 50 P.O.Box 67 Oakdale,MN 55128-5408 Nimrod,MN 56478-0050 Odessa,MN 56276-0067 Jean Carlson Gayle Hoffman •Maly Vasecka Clerk Secretary-Treasurer Clerk City Hall City Hall City Hall Main Street P.O.Box 356 P.O.Box 52 Odin,MN 56160 Norcross,MN 56274 Ogema,MN 56569 Arleen Heins Marlene Buker Patricia Olson Clerk-Administrator Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Box 57 P.O.Box 2055 P.O.Box 8 Ogilbvie,MN 56358 North Mankato,MN 56002-2055 Okabena,MN 56161 Leo Olson Judy Auger Don Frederick Clerk-Treasurer Deputy Clerk Administrator-Clerk City Hall City Hall Cit'Hall • P.O.Box 190 2526 East 7th Avenue 1009 West Lincoln Avenue Oklee,MN 56742-0190 North St.Paul,MN 55109-3095 Olivia,MN 56277 Shondra Odden Georgians Thomas Bonnie Lutmer Acting Clerk-Treasurer Clerk Clerk Cin'Hall City Hall City Hall 621 West Main P.O.Box 65 P.O.Box 507 P.O.Box 186 Northome,MN 56661 Ormsby,MN 56162-0507 Onamia,MN 56359 Dorothy Hallin Gladys Petersen Valori Peterson Clerk Clerk Clerk Ci�, City Hall City Hall P.O.Box 66 10 NE 1st avenue P.O.Box 195 Orono,MN 55323-0066 P.O.Box 56 Oronoco,MN 55960-0195 Norwood Young America,MN 55397 j 38 • . Rosemary Hoffer Judy Hoist John Jenkins Clerk-Treasurer Deputy Clerk Clerk-Administrator City Hall City Hall City Hall P.O.Box 237 P.O.Box 2007 315 Madison Avenue Orr,MN 55771 Oak Park Heights,MN 55082-2007 Ortonville,MN 56278-1325 Lyla Engfer Susan Kidrowski Florence Elden Clerk Clerk Clerk-Treasurer City Hall Hall City Hall CityP.O.Box 486 P.O.Box 187 Pennock,MN 56279 Osakis,MN 56360 Oslo,MN 56744 Dave CanisterRobert Louiseau Clerk-Administrator Manager Diana Thompson City Hall City Hall Clerk CitCentral 125 2nd Avenue NE City Hall 415 Osseo,MN 55369 P.O.Box 130 Ostrander,MN 55961 Perham,MN 56573-0130 Elaine Beatty Paul Benson Arlette Carlson City Clerk Clerk-Treasurer Clerk City Hall City Hall City Hall 8899 Nashua Avenue NE P.O.Box 94 Ottertail,MN 56571 Otsego,MN 55330 Peterson,MN 55962-0094 Greg Sparks Terri Wickham Marlene Kingsley Administrator Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall 540 West Hills Circle P.O.Box 84 P.O.Box 144 Owatonna,MN 550704794 Pillager,MN 56473 Palisade,MN 56469 Beverly Rohwer Elmer Brucker Karen Meyers Clerk-Administrator-Treasurer Clerk-Treasurer Clerk City Hall CityHall City Hall 2 West 2nd Street 250 S.Main P.O.Box 70 Park Rapids,MN 56470 P.O.Box 1000 pars Prairie,MN 56361-0070 Pine Island,MN 55963 Denny Wilde Karen Pirozzoli Wayne Hicks Administrator Administrator Acting Clerk City Hall City Hall City Hall 221 Washburne Avenue 6145 Warner Avenue South P.O.Box 89 Paynesville,MN 56362-1697 St.Paul,MN 55115-5504 Pease,MN 56363 j 39 • Glenys Ehlert Ione Spring Jacobs Sheila Jamieson Deputy Clerk-Treasurer Clerk-Treasurer Clerk City Hall City Hall City Hall P.O.Box 350 P.O.Box 606 P.O.Box 36 Pelican Rapids,MN 56572 Plainview,MN 55964-0606 Pemberton,MN 56078-0036 Charlotte Volkmuth Terry Russell Deborah Du Champ Clerk Clerk Clerk City Hall City Hall City Hall Pleasant Lake,MN 56301 P.O.Box 361 P.O.Box 128 Pequot Lakes,MN 56472-0361 Plummer,MN 56748-0128 Laurie Ahrens Barbara Jobgen Raymond Benson Clerk Clerk-Treasurer Clerk City Hall City Hall City Hall 3400 Plymouth Boulevard P.O.Box 437 Porter,MN 56280 Plymouth,MN 55447-1482 Perley,MN 56574 Barbara Hampel Lorae Vardas William Schimmel Jr. Clerk-Treasurer Clerk Administrator-Clerk City Hall City Hall City Hall P.O.Box 657 P.O.Box 367 705 2nd Street North Preston,MN 55965 Pierz,MN 56364 Princeton,MN 55371-1891 Cindy Vander WellChris Bloomquist Frank Boyles lerk Deputy Clerk Manager City Hall City Hall City Hall P.O.Box 7 300 5th Street 16200 Eagle Creek Avenue Prinsburg,MN 56281 Pine City,MN 55063-1799 Prior Lake,MN 55372-1714 John Foschi Wanda Tulenchik Bonnie Murphy Administrator Clerk-Treasurer Clerk-Treasurer City Hall City Hall Cit,Hall 200 2nd Street P.O.Box 87 Quamba,MN 55007 Proctor,MN 55810-1612 Pine River,MN 56474-0087 Gary Landgrebe Joan Lange Ryan Schroeder Clerk-Treasurer Deputy Clerk Administrator City Hall City Hall City Hall 201 E Main Street 119 Second Avenue SW 15153 Nowthen Boulevard NW Racine,MN 55967 Pipestone,MN 56164-1699 Ramsey,MN 55303-6197 j 40 • • Donald Bigalke Kathleen Stuedemann Kris Sirinek Clerk-Treasurer Clerk Clerk City Hall City Hall City Hall P.O.Box 206 P.O.Box 7 4365 292nd Street East Randall,MN 56475-0206 Plato,MN 55370 Randolph,MN 55065 Diane Edens Deb Skogen Janice Piechowski ClerklTreasurer Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Box 186 4221 Lake Road P.O.Box 216 Rainier,MN 56668-0186 Robbinsdale,MN 55422 Raymond,MN 56282 Marion Martell Burton Will Deputy Clerk Shirley Shoberg Clerk-Treasurer City Hall - Clerk City Hall 108 2nd Street SW City Hall P.O.Box 34 P.O.Box 37 Rock Creek,MN 55067 315 W.4th Street Red Lake Falls,MN 56750-0037 Red Wing,MN 55066 Elaine Jenniges Julie Zimmerman Gerald Braun Assistant Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Box 10 P.O.Box 161 Regal Route 2 Redwood Falls,MN 56283-0010 Rockville,MN 56369 Belgrade,MN 56312 Arlie Fundaun Sharron Gehrens Marlene Standuff Cleric-Treasurer Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall Remer,MN 56672 61 Main P.O.Box 371 Rollingstone,MN 55969 Renville,MN 56284-0371 Beverly Baker LouAnn Abendroth Bonnie Scheel Clerk-Treasurer Clerk Clerk City Hall City Hall City Hall Box 66 P.O.Box 103 P.O.Box 22 Revere,MN 56166 Roosevelt,MN 56673 Rice,MN 56367 Thomas Ferber Janet Nelsen Eileen Thomes Clerk Clerk-Treasurer Clerk City Hall City Hall City Hall 6700 Portland Avenue P.O.Box 236 P.O.Box 400 Richfield,MN 55423-2598 Rose Creek,MN 55970-0236 Richmond,MN 56368 { 41 • 0 Karla Hofmann Susan Walsh Cindy Koons Clerk Clerk Clerk City Hall City Hall City Hall 101 Main Street 2875 145th Street West HC61 Box 27A Richville,MN 56576 Rosemount,MN 55068-4997 Ironton,MN 56455-9703 Lyn ler C Lori Jorgenson Judy Kay Scherr Wilson Clerk-Treasurer Clerk lerk-'IYeasurer City Hall City Hall Ci Hall 9 P.O.Box 117 2014th Street SE 98 Main Street P.O.Box 72 Rothsay,MN 56579 Rochester,MN 55904-3742 Round Lake,MN 56167-0072 Carol Madsen Nancy Evers Amy Mell Clerk-Treasurer Clerk-Treasurer Deputy Clerk City Hall City Hall City Hall P.O.Box 276 6031 Main Street P.O.Box 556 Royalton,MN 56373-0276 Rockford,MN 55373 Rush City,NM 55069-0556 Katherine Zacher Gary Eitel Judy Graham Clerk-Treasurer Clerk-Administrator Clerk City Hall City Hall City Hall Box 430 12913 Main Street 206 South Mill Street P.O.Box 70 Rushford,MN 55971-0430 Rogers,MN 55374 Rushford Village,MN 55971 Gloria Long Mary Linn Clerk Treasurer Clerk-Treasurer Carol Peterson City Hall City Hall Clerk-Treasurer P.O.Box 227 14280 78th Street NE City Hall Russell Rushmore,MN 56168-0227 Ronneby,MN 56329 ,MN 56169 Dorothy Madsen Gail Lang Mercedes Booker Clerk-Treasurer Clerk Clerk City Hall . City Hall City Hall P.O.Box 5 305 First Street 7369 Highway 61 Ruthton,MN 56170 Roscoe MN 56371 Rutledge,MN 55778 Laurie Olsen Leland Lunos Pete Kronlokken Clerk Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall Box 225 P.O.Box 307 P.O.Box 128 Sabin,MN 56580 Roseau,MN 56751-0307 Sacred Heart,MN 56285-0128 42 0 . Connie Kroeplin Steve Sarkozy Margaret Heinen Clerk Manager Clerk City Hall City Hall City Hall 3301 Silver Lake Road 2660 Civic Center Drive 38902 Co Road 153 St.Anthony,MN 55418-1699 Roseville,MN 55113-1899 Albany,MN 56307 Brenda Fisk Marcie Boogren Dana Young Clerk Deputy Clerk Clerk-Administrator City Hall City Hall City Hall 8655 Kennedy Memorial Drive 600 Portland Avenue 830 Whitewater Avenue St.Bonifacius,MN 55375 St.Paul Park,MN 55071 St.Charles,MN 55972 Catherine Miller Gregg Engem Clerk-Treasurer Evelyn Elfering Clerk ClCity Hall Hall City Hall City P.O.Box 97 St.Rosa,MN 56331 400 2nd Street South St Clair,MN 56080St Cloud,MN.56301-3699 Barbara Held Bette Twamley Connie Folkedahl Clerk-Treasurer Clerk-Treasurer City Hall Clerk City Hall P.O.Box 730 City Hall P.O.Box 296 St Francis,MN 55070-0730 St.Vincent,MN 56755 St Hilaire,MN 56754 Malcolm Tilberg Doris Helm Rachel Stapleton p..:n1'nistrator-Clerk-Treasurer Clerk Clerk-Administrator-Treasurer Cit'Hall City Hall City Hall P.O.Box 70 119 North 4th Street P.O.Box 668 St.James,MN 56081-0070 Sandstone,MN 55072 St.Joseph,MN 56374-0668 Shirley Jelen Robert Therres Cynthia Larsen Clerk Administrator-Clerk-Treasurer City Clerk City Hall City Hall City Hall 100 Washington Street North P.O.Box 140 5005 Minnetonka Boulevard St.Leo,MN 56264 Sartell,MN 56377 St Louis Park,MN 55416-2290 David Heinen Robert Haanman Kris Blake Clerk Administrator-Clerk Clerk City Hall City Hall City Hall P.O.Box 245 115 North 2nd Avenue P.O.Box 846 St.Martin,MN 56376-0245 Sauk Rapids,MN 56379-1660 St Mary's Point,MN 55043 i 43 • w Dawn Grossinger Geraldine Jerde Fred Owusu Clerk-Treasurer Clerk-Treasurer Clerk City Hall City Hall City Hall P.O.Box 337 2801 Dewey Avenue 15 West Kellogg Boulevard St.Michael,MN 55376 Scanlon,MN 55720-2797 St.Paul,MN 55102 Barbara Luebke Daniel Jordet Dianne Kettering Clerk-Treasurer Administrator Clerk-Treasurer City Hall City Hall City Hall P.O.Box 305 227 South Front Street Sedan MN 56380 Sebeka,MN 56477 St.Peter,MN 56082 Annette Vellenga Alice Supan Judith Cox Clerk Clerk Clerk City Hall City Hall City Hall Shafer,MN 55074 2 6th Avenue SE 129 Holmes Street South St.Stephen,MN 56375 Shakopee,MN 55379-1376 Nancy Nelson Judy Trebesch Dean Lotter Clerk-Treasurer Clerk-Treasurer Administrator City Hall City Hall City Hall P.O.Box 126 P.O.Box 278 P.O.Box 667 Shelly,MN 56581 Sanborn,MN 56083-0278 Sherburn,MN 56171-0667 Marlys Hohler Kathy Zelinske Terry Schwerin Clerk Clerk Manager City City Hall Ci Hall P.O.Box 63 MN 55973 4600 North Victoria Street Sargeant, Shevlin,MN 56676Shoreview,MN 55126-5899 James Hurm Joe Heinen ,Brumberg Administrator-Clerk Clerk-Treasurer Administrator City Hall City Hall Cityy,Hall Silver 5755 Country Club Road 405 Sinclair Lewis Avenue er Bay,MN 55614 Shorewood,MN 55331-8927 Sauk Centre,MN 56378-1130 Jerry Billie Janie Saarela Dave Peck Clerk Clerk Administrator-Clerk-Treasurer City Hall City Hall City Hall P.O.Box 424 6000 McColl Drive P.O.Box 347 Mankato,MN 56002-0424 Savage,MN 55378 Silver Lake,MN 55381 ! 44 III • Cathy Magnus Chalres Rohlik Edwin Treml Clerk-Administrator Clerk Clerk City Hall City Hall City Hall 2451 Broadway Avenue P.O.Box 91 200 Main Street East Slayton,MN 56172-1100 Seaford',MN 56287 Sleepy Eye,MN 56085 Joyce Holtz Marilyn Mortenson LaNae Osmond Clerk Clerk-Treasurer Clerk City Hall City Hall City Hall Sobieski,MN 56345 P.O.Box 606 P.O Box 656 Starbuck,MN 56381 Spicer,MN 56288 Mrs.Arlis Strandlien Daryl Nelson Carol Banken Clerk Clerk-Treasurer Clerk City Hall City Hall City Hall Solway,MN 56678 P.O.Box 630 P.O.Box 97 Stephen,MN 56757 South Haven,MN 55382-0097 Christy Wilcox Larry Hansen Dianne Vesterse Clerk Clerk-Administrator-Treasurer Clerk-Treasurer City Hall City Hall City Hall 125 3rd Avenue North P.O.Box 275 P.O.Box 218 South St.Paul,MN 55075-2097 Stewartville,MN 55976 Spring Grove,MN 55974 Ray Welle Patricia Andring Barbara Nelson Clerk Clerk-Treasurer Administrator-Clerk-Treasurer City Hall City Hall City Hall , Spring Hill,MN 56352 P.O.Box 239 1301 81st Avenue NE Stockton,MN 55988-0239 Spring Lake Park,MN 55432 Patricia Higus Gula Stromgren Michael Bubany Administrator-Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Box 452 P.O.Box 7 112 West Courtland Spring Park,MN 55384-0452 Strandquist,MN 56758 Spring Valley,MN 55975 Glenn Jensen Shirley Jacobson Clerk Clerk Eunice Taylor City Hall City Hall Clerk-Treasurer 2 East Central Street P.O.Box 98 City Hall Springfield,MN 56087-1608 Sturgeon Lake,MN 55783-0098 Squaw Lake,MN 56681 ! 45 • • Connie Donahue Phil Lindaman Clerk Myra Hamper Clerk City Hall Clerk City Hall 30955 Forest Boulevard City Hall 611 Iowa Avenue Stacy,MN 30955 Sunfish Lake,MN 55118 Staples,MN 56479 Mark Troumbly Cornelius Bosch Rose Latvala Clerk Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Box 137 P.O.Box 98 Taconite,MN 55786 Steen,MN 56173 Tamarack,MN 55787 Mary Huntley Laurel Jones Robert Polejewski Clerk Clerk-Treasurer Clerk City Hall City Hall City Hall Taopi,MN 55977 P.O.Box 195 P.O.Box 337 Stewart,MN 55385-0195 Taunton,MN 56291 Linda Grandstrand Morli Weldon Robert Krause Clerk Clerk Clerk City Hall City Hall City Hall 637 1st Street 216 North 4th Street RR 1 Box 163 Taylors Falls,MN 55084 Stillwater,MN 55082-4898 Tenney,MN 56583 JoAnn O'Reilly Ernest Iverson Roger DeLap Clerk Clerk-Treasurer City Administrator ..City Hall City Hall City Hall Main Street P.O.Box 146 P.O.Box 528 Tenstrike,MN 56683 Storden,MN 56174 Thief River Falls,MN 56701 JoAnn Smith Shirlely Ryden Delmer Voss Clerk-Treasurer Clerk Clerk City Hall City Hall City Hall 20 Mira Avenue Box 25 P.O.Box 64 Carlton,MN 55718-9704 Strathcona,MN 56759 Tintah,MN 56583 Patrick Wussow Laurie Leaf Administrator-Clerk-Treasurer Clerk Tim Kotzian City Hall City Hall Clerk-Treasurer 4901 Manitou Road Box 84 City Hall Tonka Bay,MN 55331-9560 Sunburg,MN 56289 Tower,MN 55790 ! 46 III • Audrey Koopman Herbert Thompson Janet Halvorson Administrator Clerk-Treasurer Clerk City Hall City Hall City Hall 336 Morgan Street P.O.Box 4 2nd&Maple Tracy,MN 56175 Swanville,MN 56382 Trail,MN 56684 Norma Gates Gerald Urban Mona Geske Clerk Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall P.O.Box 405 687 East County Road F HC3 Box 160B Trimont,MN 56176 Vadnais Heights,MN 55127-7099 Trommald,MN 56441 Jodi Arp Rochelle Kimmes Monte Rohman Clerk Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall Trosky,MN 56177 P.O.Box 67 P.O.Box 398 Vermillion,MN 55085 Truman,MN 56088-0398 Jane Walk Patricia Krosch Laurel Soper Clerk Clerk Clerk-Treasurer City Hall City Hall City Hall P.O.Route 6 P.O.Box 385 P.O.Box 428 • Bemidji,MN 56601 Vernon Center,MN 56090 Twin Lakes,MN 56089 Cna um Joanne Kopet Roger Simonson Administrator-Clerk-Treasurer Administrator City Hall City Hall City Hall 107 2nd Street SW 7951 Rose 5221st Avenue P.O.Box 307 P.O.Box 36 Two Harbors,MN 55616 Twin Valley,MN 56584 Victoria,MN 55386-0036 Steven Helget Sandy Piekarski Sandy Braseth Clerk-Administrator Clerk Treasurer Clerk-Treasurer City Hall City Hall CityHall 230 North Tyler Street P.O.Box 7 P.O.Box 146 Tyler,MN 56178 Villard,MN 56385 Ulen,MN 56585 • Katy Johansen Gary Picek Lynn Fabro Clerk-Treasurer Deputy Clerk Clerk-Treasurer City Hall City Hall City Hall P.O Box 106 327 1st Street South Box 321 Underwood,MN 56586 Virginia,MN 55792 Upsala,MN 56384-0321 1 47 Ill II Elaine Terfehr Marilyn Davis Rene Nowlan Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall City Hall Urbank,MN 56361 P.O.Box 60 P.O.Box 431 Wabasso,MN 56293 Utica,MN 55979 Bradley Swenson Mrs.Pat Ehike Karrie Rosechlein Administrator Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall P.O.Box 30 P.O.Box 32 P.O.Box 8 Wadena,MN 56482-0030 Vergas,MN 56587 Wahkon,MN 56386 Jefrey Baird Michelle Stevens Donna Traynor Clerk-Treasurer Clerk-Treasurer Clerk City Hall City Hall City Hall P.O.Box 339 P.O.Box 156 Box 55 Waite Park,MN 36387-0339 Verndale,MN 56481 Waldorf MN 56091 John Thompson Eleanor Baune Karen Erickson Administrator-Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall City Hall 511 Front Street West P.O.Box 214 P.O.Box 335 Box 207 Walker,MN 56484 Vesta,MN 56292-0214 Walnut Grove,MN 56180 Kathleen Meyer Carol Ehmke Clerk-Treasurer Amy Hjelle Clerk Clerk-Treasurer City HallP.O.Box 86 City Hall P.O.City B x 97 Walters,MN 56092 Viking,MN 56760 Waltham,NM 55982 Susan Kylio Winnifred Taylor Janet Brown Clerk-Treasurer Clerk City Hall City Hall Clerk P.O.Box 224W P.O.Box 56 . City Hall Wanamingo,MN 55983 Vining,MN 56588 Wanda,MN 56294 Darlene Adolfs Darlene Wallerich John Douvlle Clerk Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall P.O.Box 2794 P.O.Box 268 126 West Johnson Avenue Warba,MN 55793 Wabasha,MN 55981 Warren,MN 56762 48 4111 • Katherine Unert Mary Johnson Mary Buenzow Clerk-Treasurer Clerk Clerk City Hall City Hall City Hall P.O.Box 50 109 South Elm Street 508 South State Street Warroad,MN 56763 Waconia,MN 55387 Waseca,MN 56093 Marilyn Paschka Sally Kirckof Maria Stoering Clerk-Treasurer Clerk Deputy Clerk City Hall City Hall City Hall P.O.Box 279 Rt 1 Box 8 P.O.Box 9 Watertown,MN 55388-0279 Villard,MN 56385 Waterville,MN 56096 Deb Kramer Clarence Juelich Donna Olson Clerk Clerk Treasurer Clerk City Hall 104City Hall 9th Street North City Hall P.O.Box 306 Box 868 P.O.Box 7 Watkins,MN 55389 Watson,MN 56295 Wheaton,MN 56296-0868 Merlin Christensen Louetta Masters Deborah R yks Clerk Clerk-Treasurer Clerk-Treasurer tyCi Hall P.O.Hall 68 Box 12 City Hall Route 4 P.O.Box 189 Waubun,MN 56589 Wilder,MN 56101-0012 Waverly,MN 55390 Allan Orsen Karen Allen Mildred Gathers Manager Clerk City Hall Clerk City Hall 600 East Rice Street City Hall P.O.Box 72 Wayzata,MN 55391-1799 William,MN 56686 Welcome,MN 56181 Dolly Schultz David Kiniski Don Weigand Clerk-Treasurer Clerk-Treasurer Clerk City Hall City Hall City Hall 125 South Broadway P.O.Box 125 Box 98 Wells,MN 56097 Willow River,MN 55795 Wendell,MN 56590 Nancy Decker Vicky Mansson Diane Meissner Clerk Clerk Deputy Clerk City Hall City Hall City Hall P.O.Box 435 P.O.Box 69 1616 Humboldt Avenue West Concord,MN 55985 Wilton,MN 56687 West St Paul,MN 55118 i. 49 • • Edward Von Wahlde Bette Anderson Alma Klute Clerk Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall West Union,MN 56389 P.O.Box 70 Box 367 Winger,MN 56592-0700 Westbrook,MN 56183 Jim Pomeroy Doroth Kozak Betty Zachmann Clerk ty Clerk-'I easurer CCllerk r n'Hall City Hall P.O.Box 378 181 1st Street North Winona,MN 55987 Woman,MN 55949 Winsted,MN 55395 Samuel Shult Cory Bengston Anne Jackson Clerk-Treasurer Clerk Clerk City Hall City Hall City Hall P.O.Box Y 4701 Highway 61 P.O.Box 163 Winthrop,MN 55396-5510 White Bear Lake,MN 55110 Winton,MN 55796 Ann Pivec Sheila Davis Mary Clerk-Treasurer Vivian Bemotas ClerkClerk-Treasurer City Hall City P.O.CrBox 51 Wildwood Road Hall 7 Wolk Lake,MN 56593 Box 487 Wolverton,MN 56594-0007 Willemie,MN 55090 Laurie Gabbert Kevin Halliday Barry Johnson Clerk-Treasurer Clerk Administrator City Hall City Hall City Hall P.O.Box 115 P.O.Box 7558301 Valley Creek Road Wood Lake,MN 56297 Willmar,MN 56201 Woodbury,MN 55125-3330 Sandra Langley Roberta Klenken Delores Mead Cerik Clerk Treasurer Clerk-Treasurer Cin'Hall City Hall City Hall 20225 Cottagewood Road Box 76 400 3rd Avenue Deephaven,MN 55331-9327 Willmont,MN 56185 Woodstock,MN 56186 Garnet Burns Dennis Nelson Art Carlson Clerk Administrator-Clerk-Treasurer Clerk-Treasurer City Hall City Hall City Hall P.O.Box 279 Box 38 P.O.Box 157 Worthington,MN 56187-0279 Windom,MN 56101 Wrenshall,MN 55797 ( 50 I • Carol Goranson Daniel Mundahl Clerk Administrator-Clerk-Treasurer Pat Bantli City Hall City Hall Clerk 1426 3rd Street 140 Main Street Town Hall Wright,MN 55798 P.O.Box 35 Box 117 Winnebago,MN 56098-0035 Stillwater,MN 55082 Elaine Shoberg Ardell Doering Deputy Clerk Clerk-Treasurer William Short City Hall City Hall Clerk-Treasurer 26885 Forest Boulevard 217 North Gold Street Town Hall Wyoming,MN 55092 P.O.Box 218 1281 Hammond Road Wykoff,MN 55990-0218 BearTownship,MN 55110 Nelda Remus Dorothy Mayo Merle Helleckson Administrator-Clerk-Treasurer Clerk Clerk City Hall City Hall City Hall 13028 Fremont Avenue Route 2 Box 62 P.O.Box L Zimmerman,MN 55398 Deer River,MN 56636 Ashby,MN 56309 Ronald Johnson Marilyn Preble Gold Smith Administrator-Clerk-Treasurer Clerk Clerk-Treasurer City Hall City Hall City Hall 365 Main Street Main Street P.O.Box 59 Zumbrota,MN 55992 Zumbro Falls,MN 55991 Atwater,MN 56209 Dorothy Baland Margaret Lilya Marilyn Krogh Clerk Clerk Clerk Town Hall Town Hall City Hall 21350 Forest Boulevard North P.O.Box 56 P.O.Box 245 Forest Lake,MN 55025-2699 Soudan,MN 55782-0056 Askov,MN 55704 Richard Mullen Clerk Jay Kolar Carol Bergerson Town Hall Clerk Clerk-Treasurer 9900 Grey Cloud Island Drive Town Hall City Hall Box 4 Box 173 P.O.Box 263 • St Paul Park,MN 55071 Marble,MN 55764-0173 Audubon,MN 56511 Dolores Peterson Clerk Karen Calaguire Joetta Godden Town Hall Clerk Clerk 14727-209th Street North Town Hall Town Hall P.O.Box 128 Route 1 4107 West Beyer Road Scandia,MN 55073 Nashwauk,MN 55769-1114 Duluth,MN 55803-9480 i • 51 • • Raymond Maki Clerk Town Hall Box 92 Esko,MN 55733-0092 Mary Ann Helander Clerk Town Hall 16 West 2nd Avenue North P.O.Box 146 Aurora,MN 55705 52 • • KLEIN, ZELMAN, ROTHERMEL Sc DIGHTER, L.L.P. 485 MADISON AVENUE NEW YORK, NEW YORK 10022-5803 TEL (212) 935-6020 FAX(212) 753-8101 FRED C. KLEIN e-mail: kzrd@legal.org ANDREW E.ZELMAN STEPHEN B. HANSBURG JOAN EBERTROTHERMEL OF COUNSEL JOEL R.DICHTER JANE B.JACOBS NANCY B.SCHESS BRIAN G.CESARATTO — 4 DAVID O.KLEIN DECGy November 26, 1997 Eagle Communications, Inc. _ _1 Date of Filing: 10/24/97 Docket No. P5579/NA-97-1578 Dear Sir or Madam: In compliance with Minnesota law, Eagle Communications, Inc. hereby serves notice of its intention to provide resold local exchange telecommunications services throughout the State of Minnesota. Eagle Communications, Inc.'s application for authority to provide the aforementioned service is on file at the Minnesota Department of Public Service. Sincerely, p614;4--eC 7 .://,,; • David 0. Klein Attorney for Eagle Communications,Inc. • • Cater . 9 1994 I j STATE OF MINNESOTA BEFORE THE r MINNESOTA PUBLIC UTILITIES COMMISSION In the Matter of the Petition of Docket No. G002/M-94-919 Northern States Power Company-Gas Utility for Approval of an Adjustment SUMMARY OF FILING Clause for Property Taxes, Fees and Permits Please take notice that on October 4, 1994, Northern States Power Company- Gas Utility ("NSP") filed with the Minnesota Public Utilities Commission ("Commission") its petition for approval of an adjustment clause for property taxes, fees and permits applicable to its Minnesota jurisdictional gas operations. The proposed adjustment clause is permitted by Minn. Stat. Section 216B.241, subd. 2b. NSP proposes to implement the adjustment clause on its gas bills effective January 3, 1995. The proposed adjustment clause is designed to recover through gas rates an amount equal to the underrecovery in property tax expense between NSP's 1993 test year and NSP's projected 1995 expense and annually each year thereafter. The total increase in revenues and rates for 1995 is estimated at $1,855,270. Each year the adjustment would be reconciled with actual experience and readjusted for projected future changes in sales or expenses. The revenue increases resulting from the clause would be allocated to customer classes based on their class cost of service factors and to customers within each class by class sales, and would apply to all usage beginning January 3, 1995. The new adjustment would be combined on gas bills with the existing purchase gas adjustment clause in a "Resource and Tax Adjustment Clause". • • STATE OF MINNESOTA BEFORE THE MINNESOTA PUBLIC UTILITIES COMMISSION In the Matter of the Petition of Docket No. E002/M-94-915 Northern States Power Company (Electric) for Approval of an Adjustment Clause SUMMARY OF FILING for Property Taxes, Fees and Permits Please take notice that on September 30, 1994, Northern States Power Company ("NSP") filed with the Minnesota Public Utilities Commission ("Commission") its petition for approval of an adjustment clause for property taxes, fees and permits applicable to its Minnesota jurisdictional electric operations. The proposed adjustment clause is permitted by Minn. Stat. Section 216B.241, subd. 2b. NSP proposes to implement the adjustment clause on its electric bills effective January 1, 1995. The proposed adjustment clause is designed to recover through electric rates an amount equal to the increase in property tax expense between NSP's 1993 test year and NSP's projected 1995 expense and annually each year thereafter. The total increase in revenues and rates for 1995 is estimated at $16,560,794. Each year the adjustment would be reconciled with actual experience and readjusted for projected future increases. The revenue increases resulting from the clause would be allocated to customers based on their respective revenues and would apply to all usage beginning January 1, 1995. The new adjustment would be combined on electric bills with the existing fuel adjustment clause. • • STATE OF MINNESOTA BEFORE THE MINNESOTA PUBLIC UTILITIES COMMISSION In the Matter of the Petition of Docket No. E002/M-94-925 Northern States Power Company to Establish an Electric Rate Discount for SUMMARY OF FILING Certain Low-Income Customers Please take notice that on October 5, 1994 Northern States Power Company ("NSP") filed with the Minnesota Public Utilities Commission ("Commission") its petition to establish an electric rate discount for certain low-income residential customers. The proposed discount is required by Minn. Stat. Sect. 216B.16, subd. 14 (1994). In general, electric residential customers who are receiving assistance from the federally funded Low-Income Heating Energy Assistance Program ("LIHEAP") will receive a discount equal to one-half of their energy charge each month for usage up to 300 kWh per month.The total amount of discounts for the first year is estimated at $6,084,000. NSP is proposing to recover this revenue loss by elimination of the Conservation Rate Break and by an increase in charges to residential electric customers,effective January 4, 1995. The increase in charges would be accomplished by a one time increase in the energy charge of 0.02 cents per kilowatthour or by use of an automatic adjustment mechanism through which the rate surcharge would be reconciled with actual experience and readjusted annually for projected future changes. If the automatic adjustment mechanism is selected, the increase would be combined with the existing fuel adjustment clause on the bill in a "Resource and Tax Adjustment Clause". . • • STATE OF MINNESOTA BEFORE THE MINNESOTA PUBLIC UTILITIES COMIVIISSION In the Matter of the Petition of Northern Docket No. E002/M-94-1016 States Power Company(Electric Utility) for Approval of an Annual Recovery Mechanism for SUMMARY OF FILING Conservation Improvement Program Expenses Please take notice that on October 28, 1994, Northern States Power Company (Electric Utility) ("NSP") filed with the Minnesota Public Utilities Commission its petition for a miscellaneous rate change approving the implementation of an annual recovery mechanism for Conservation Improvement Program (CIP) expenses. NSP also requests approval of a proposed rider to its tariff sheets and requests a variance from the Commission's billing content rules and its fuel adjustment clause rules, Minn. Rules 7820.3500 and 7825.2600, respectively, to permit a revised billing format. The proposed adjustment clause, permitted by Minn. Stat. 216B.16, subd. 6b, is designed to recover through electric rates the increased investment by NSP in customer energy conservation programs which is not collected by current prices. The effect of the proposed change in jurisdictional electric rates would be an increase sufficient to recover an additional $10,580,747, or 0.75 percent, in 1995. NSP proposes to implement the adjustment clause on its electric bills effective January 1, 1995. 1:4 �•' .S''' ' 7viE.w.,44,..<. , ' µ . ,. '-,` .t447'.z, "7,-,:c`..„ s X>l q». Q c STATE ( MI_NNESOTA • • _�,` PUBLIC UTILITIES COMMISSION 612/296-7124 (FAX) 612/297-7073 �'1 + .•°''��'' 121 7th Place East ■ Suite 350 • St. Paul, Minnesota 55101-2147 (TDD) 612/297-1200 STATE OF MINNESOTA OFFICE MEMORANDUM DATE: April 23, 1993 TO: Local and County Officials in Minnesota FROM: Deborah Smith Consumer Affairs Office PHONE: 612-296-2387 612-297-1200 (TDD) 800-657-3782 (MN toll-free only) SUBJECT: Link-Up Minnesota Program The Minnesota Public Utilities Commission would like to take this opportunity to provide local and county government officials with updated information about the Link-Up Minnesota program. Benefits available to eligible individuals under the Link-Up Minnesota plan provide a reduction of one-half of the service connection and installation charges, up to $30. These benefits are provided through each local telephone company. Enclosed is a copy of the revised application form used to apply for Link-Up Minnesota program benefits. Application forms are available through the local telephone companies serving your area. You are also welcome to make copies of this information to distribute to your constituents. I have also enclosed a Commission brochure describing the Link-Up Minnesota program in more detail. If you would like further information regarding this program, please call me. Please feel free to refer individuals seeking more information about this program directly to the Commission. c/PEnclosures / (LUCOUNTY.93) �'� ��//0 An Equal Opportunity Employer Complies with the ADA App•tion for TELEPHONE CONNECTION ASSISTANCE II Applicant should seek approval prior to linkupservice installation.) Minnesota (Please print clearly or type) Name: Address: City: State Zip _Social Security Number (optional) Phone No. ( ) Where you may be reached during the day; Phone No. ( ) Or; for messages Phone No. ( ) Last Telephone No. where you had service Prior Address(es) and Phone Number(s) (For last 2 years) (Attach additional sheets if necessary) • ( ) ( ) Please answer the following questions: YES NO r.: 1. Does anyone claim you as a dependent for federal income tax purposes'? ( ) ( ) If yes, are you 60 years of age or older? ( ) ( ) 2. Are you participating in any of the following assistance programs: W; (Indicate with a check mark) Aid to Families with Dependent Children Medical Assistance General Assistance Minnesota Supplemental Aid Food Stamps Refugee Cash Assistance or Refugee Medical Assistance Energy Assistance Supplemental/Social Security Income Social Security Disability Income (over please) • - • 3. If you are not participating in any of the programs listed in question 2, you may still qualify for Link-Up Minnesota based on your household income. To qualify, your household income must be below 150 percent of the federal poverty guidelines. Please provide the following household income information: Income from all household members before deductions List the sources of income for each household member Number of persons in your household 4. Name of the Local Telephone Company serving your area By filling out the application, I (as the applicant) request lifeline connection PP PP ) q assistance and permit the telephone company to verify addresses and prior telephone service (if applicable). I understand that completion of this application does not constitute immediate acceptance into this program. I certify that the above information is true. I have read the information on this application and understand that I must meet the eligibility requirements to receive assistance from the programa Also, I will allow the phone company to share these facts with cooperating agencies to prove my eligibility. _- Signature: Date: 4/93 MAILING INSTRUCTIONS IF YOU PARTICIPATE IN AN ASSISTANCE PROGRAM Mail or deliver application and a photocopy of ID Card or participation in one of the assistance programs listed inquestiontti material whichapplication verifies to your local telephone company, #2 on the application Here are the names of the four largest companies: U S WEST Communications (Formerly Northwestern Bell GTE Midwest R O. Box 1301 2378Wilshire Boulevard • Minneapolis, MN 55483-0999 Mound, MN 55364-1643 Vista Telephone Co. P.O. Box 1527 United Telephone Co. Burnsville, MN 55337-0527 105 Peavy Road Chaska, MN 55318-2348 Attn. Sylvia Johnson NOTE: If you live in an area not served by these companies company provides service, please check with one of your neighbors who has a telephone. • IF YOU DO NOT PARTICIPATE IN AN ASSISTANCE PROGRAM If you do not participate in any one of the assistance programs application, send your completed Link-Up application and a copyms named in most question recent on the income tax return or other proof of income to: of your most federal Minnesota Public Utilities Commission Consumer Affairs Office 121 7th Place East Suite 350 St. Paul, MN 55101-2147 4/93 40 • 1993 LINK-UP MINNESOTA MAXIMUM HOUSEHOLD INCOME LEVELS (1993 Federal Poverty Income Guidelines) (figures change every February 20) cleitskrigga sit . " ME . INCO HOUSEHOLD SIZE • 1 $ 10,455 ;, = 2 • 14,145 ,. 3 17,835 4 21,525 5 25,i1311.74Af'A/0'7A215 s. r. 28,905 6 • 7 32,595 1"i.iO '1.''J ' ` ,;i`%.' -:;,. =+..c 36,285 8 en;. noda9UP rni oe i ars . S ..r: e , a _ ;7 r t . iiggse FOR EACH ADDITION AL HOUSEHOLD MEMBER, ADD:$3,69 .,��,� y. �, !'.,,�3 a.++ ;:„..:3;..t.,.,-;;;,',.....1- -:3 c M1 :.-i,1,,,;,,,,,:-. j C. CO 3y.,T- 6 WASHINGTON COUNTY ¢.\ Leslie Nardirie Marketing MN Workforce Center Washington County Government Center 14900 61st Street North—P.O.Box 6 Stillwater,Minnesota 55082-0006 Phone:612-430-6774 Fax 612-430-6864 TDD:612-430-6872 Email nardine@co.washington.mn.us . Pager:650-2242 • • ■ ■ ■ ■ ■ • CV '' c �' � n ° m 0 O 6" G Ami x r 'C rn n N m e y� o° 0 D t1 0 o /� n O — m n iC•i 1 - O t o co — o 4 rn ,tm o 7. o 2 o o w O p �. DO 0 0 m ti , p• O AT e., o v, 0q O e-r m crq5 * C] Q ca '1 p �. W C ... o co 0 ao v' o M `� p' o ''� a su crq /� 0 �. 0 R O 0 p `on tU ,• 0 0 n rr ;v, ... n co r-" Il `L7 '' "' m L 1 `C ►.. ' C cl n O G O f �. fD b H. o �. m a 0 G3 'F,, y y `C ... n 'd C 0p W (D jy Su co n N f1' 'r. `rq rq .0CIDet- N r' n el CT. , CD 0 0 rn Fp' c(b) 0 0 o ' as , O �' 0 a ::1, ' �. 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Employers i.: i .' s.:: sil •.. about o- ,, T x to meet a l''', Hemp,, ::•,, ,1 and ill s.,:, Reemployment . . ,:, ,, ,,., ., Benefits,• ;s.. n ....,,::.,. s. s• cs.:: ,,:•i ,:: :.,.. s„•:: ,....: .s-, , :: ii ,s, N. ill i: • V.; Administered by the 1.:.,!'i Minnesota Department of Economic Security 390 North Robert Street • Saint Paul, Minnesota 55101 11. MDES-130 Rev.7/1/97 ES-01900-06moN � �,,., .. Introduct1on comply with the employers and to promote a better This handbook i Economic Security e Lawand Rote a better Minnesota EconUnemployment Tax handbook of the programsIn o way does this hand or the �derstandB nef p Law I take the e of the Minnesota Economic Security thlplace Insurance Rules. Unemploymentislation enacted thea name on May are based on 1994federal g slatilegislation esession,dto the The c °f 1997. In the ram was Chang through ent Insurance program The term ofR the ployUnemployment elnt i suranCe program. of Services offered Reemployment reflects the wide variety treomployment offices. We will continue to call the tax we h our area Unemployment Insurance tax, since most through ce tax and may collect the Un P insurance employers pay federal unemployment pay unemployment tax to other states. Minnesota Economic Security Law and Cop Unemployment of the Insurance Rules are available upon request.ch as Th Thishandbooko print,Braille, audio tape,or copies,please write or call: The Minnesota Department of Economic Security ranch 390 North Robert Street Saint Paul,MN 55101 (612)296-3644,Voice (612)297-3944,TTY Information regarding services offered by the department can also be found on the Internet at: http://www.des.state,.mn.us TABLE OF CONTENTS UNEMPLOYMENT TAX INFORMATION EMPLOYER LIABILITY 1 FIRST YEAR OF LIABILITY 5 6 TERMINATION OF COVERAGE 8 EMPLOYMENT,COVERED EMPLOYMENT,EXCLUDED 8 INDEPENDENT CONTRACTORS 11 MULTI-STATE EMPLOYMENT 12 WAGES 13 TAXABLE WAGE LIMITATION 15 COMMON PAYMASTER ACCOUNTS 16 GROUP ACCOUNTS 16 TAXES 17 EXPERIENCE RATING 18 TAX RATE BUYDOWN 21 RECORDS AND REPORTS 24 INTEREST 27 PENALTIES 27 28 ADJUSTMENTS AND REFUNDS ADITING YOUR RECODS 29 CREDIT AGAINST FEDERAL UNEMPLOYMENT TAX 30 31 NONPROFIT AND GOVERNMENTAL ORGANIZATIONS INDEX OF UNEMPLOYMENT TAX TERMS 49 IN I REEMPLOYMENT PROGRAM INSURANCE INFORMATI ON BENEFITS 34 EXTENDED BENEFITS 43 BENEFIT PAYMENT CONTROL 4S PROTESTS AND APPEALS 47 INFORMATION FOR YOUR EMPLOYEES 4 INDEX OFREEMPLOYMENT INSURANCE8 INFORMATION S2 GENERAL INFORMATION OFFICES OF THE DEPARTMENT OF ECONOMIC SECURITY AND STATE OFFICE 53 AREA OFFICES WORKFORCE CENTERS S4 II • • • Unemployment loyment Tax Information lay er Liability Emp performed for them ices p Most have sery Security Law. organizations that ha Economic benefits in s or org Minnesota to reimburse All firm subject to M es or Minnesota aresubject unemployment taxes amount and type in in Nl aired t p ends°n factors present are req Tae liability depends aid,and other amount°f wages p foyer lieu of taxes. "employer"employment'the terms"employing unit and ations usage,the However,under the special In commonatelsame thing. different atty the the$e terms have distinctly mean approximately La Economic S meanings unit„ is any Unit "employing retains,or Ernpioying rules,antoys,engages, that and related that emp Under the Law organization l at any time• personal care or type of org individua of a workers or p that unit individual of any es s the employing indi the services hiring of h secures r authorizes the private homes provides° individuals in their p attendants for in of soca workers. Employing Unit complete records• Obligations of an must maintain n age 2rd ppii9 employing unit m Reports"° p mast Each emp "Records and P s fon pa °Security s Tax 1 refer to a doing artment of Economic(please employing unit Minnesota erasions begin'acquisition of a 2 Each emp M. with notify thwithin 30 days after operations the start or acq Dying unit Branch learns the employing and Report When the department it will furnish MDES Ceceipt of 3. in ine Liability,form 3S• Uponsupplemental forRemst Minnesota,business De Determine to Determine Succession, uCco s anform required supplem eying unit is to Determine whether the employing the completee reports will determin�he next section. tan"employer" as defined in 1 Employer (subject unit becomes a "employer" 1 of Employing o by aw one payment t of taxes or reimbursement it becomes lie Y ng one afferent ways: bursernent°f benefits after January or more individuals Ys' enefits in 2. Employing Jan ry 1, 1996 for uals for different gone which some part a calendar asks m calendmore individuals for soages mpaid; of a day on °r 3' Successorshi quarter before Janar uary or paying some of gas of day in P(ac nary 1, 1996• 20 4 employer); (acquiring all or pan o $1,500 d Sof predecessor Combin weeks Ss of employmentr of the business r covered in any calendar successor to arrive at 20 paid obyf employment a quarter before January ear or paid wages 20 Weeks 5. covered e re 1, 1996,even if the predecessor re n any scalendar ant ow decessor is not a Any employing nes); (controlling interest in two or m 7. Y least one of the more Any nonresident employing memberss's a covered 9 Liability under Minnesota for unit employing one or Federal more teaks. more voluntarily Any employing unit,not otherwise ' 10 he Any nonprofit organization covered; ase covered under the Laax Act w, Federal anon described aw' that the ym n fUnemployment Act in Section 33 calendar Year some part of fa d having 2 one or more 0eks in of Non (Please r day in 20 a workers ' I 1 All e Oft and lease ero "Special Provisions weeks g ren Minnesota;es and wholly ow Governmental Organizations" Relating to owned instrumentrlitiesno f ge 31). 12• All political subdivisions instrumentalities nstr talisu of the the State of 13. Employers ofdomesreOf State of Minnesotr o private e tic workers who or fraternity or s' local college club or local perform services er 14. Nonpublic y or sorority, if wages of$1,000 or hapten v�a c'n a ca/en more of °Mage schools that are are prig in any Convention or association of not operated by a church or churches; a 2 are covered under the workers quarter or employ agriculturalworkers in any calendar during 20 farmers who wageS of$20, art of a day lovers 15. Law if they pay employees in some p agricultural employers ore emp year. For ag iculturaTax Act have four or m calendar y Unemployment nemp coverage: weeks je a the Federal excluded from different ect in services are officers; who are not subject corporate 16 years of (FUTA),the following serefarrn ed e persons services l of l servfamilices es p rform b agricultural ser" family Earn► age and under;and a shareholder of a roll of$20�p00 in a services rendered y C. oration. has a pay corp employer whoore ll A wheng 20 An agricultural emp loys ten or m T must be er or employs under pUloysnent calendar quarter calendar year is UTA,all employment also weeks in a under F Te Law and must fining liability who a e liable is Security determining Farmers w Minnesota Econom shareholders,and considered.under h Malars to all officers,shareholders, a crew leader covered and es . salaries paid a crew furnishedill,under certain ort all wag embers of person rep ees. Mbor crew leader. employ asaemployees of the other agricultural to perform be treated t conditions, °{Employment the liability of ees and establish considered Counting Employ number of employees t e workers e e liabims lity the nun' time and full-tim employ When counting both part- which any an employing unit, is a week in A week of employment art of a day some service for some p red under the gusiness Existing lover alreadyable it first has AcquiringAcquiring anwhen of an employer January 1, p,cqu erall the business s successor immediately occurs before 1 a ed if: makes esu to ire Jan a the enera11y sna However,for acquisitions liable due coverage at Law g Howey e immediately iable d of CO ionif. employ The will not b term termination the successor eligible for application for 1996, predecessor it was though an app meet 1. Thep acquisition(even predecessor and successor or has time of ac4 cede success was not filed);or of the p . . before the 2 The combined of coverage provisions the termination loysrent. had its first emp 3 SPECIAL NOTICE T Any individual or organization r O SUCCESSORS organization, trade gan'Zatio beheld liable for ' business, or n that acquires all or predecessor, u any unpaid tax assets from a Minnesotapart of the predecessor, p to the reasonable 'merest, and acquispenaltition. employer may information will determine the value of the owed Y depart reasonable acqulslton by the alae based o The n available Combining Weeks of Em A successor isPloyment 20 covered employer,covered emplo or more weeksY if the e combined even if the a also liable if theduring predecessor more g a calendar em before pt of bot was not during any employing °Ping units had year before 1996, h entities totals calendar quarter before combined ed payrOAo successor is Community of Ow '7 1, 1996 00 or If two Ownership or more for the °r interests,employing units are owned or person is liable purpose°f determining memploying units w I] e treated by the For alone liabili ath as same "A"alsoxanjple. «A„starts liability. If together they are single unit been and Owns a S l percent a new business Fable, each nt interest in a ass individual ofa new businessis , a covered employer. having A"co ployer. p individual proprietor proprietor. ng first employment becomes a covered ``�s an iedim Which has partnership which prop erect em dual rietor h is already cruse he also h ployer immediately upon Joint Y a liable ern as a controlling P n nt Venture employer. g interest in a venture member°f urn is a liable e ajoint venture ' I ommunity ofo employer 's a liable e ine unity of ownership perovisbon�ty can If be no member employee. Joint present. still the ' if the established under the requisite degree of control is 4 1I, to Nonresident Employing Unit individual or organization that unit is any lO ees in A nonresident employing first has employees in another state'and an has m a employees employer Law as soon as it has an employee Minnesota. A nonresident employing under Minnesota Economic Security performing services in Minnesota. Tax Act(FUTA) Liability Under Federal UnemploymentSection 3301 of the Any employing unit that is liable under FUTA( e for Minnesota becomes a covered employer its first Internalmpym nt taxe Code)becomes immediately upon having unemployment purposes under FUTA occurs when an part of Liability to ees for some f 500 or Minnesotauaoemployment. swag individual or organization has one or more employees quarter,except with regard to agricultural or a day in 20 different weeks in a calendar year, more in a calendar ent. domestic employment. Voluntary Election of Coverage weeks of Any employing unit that does nes tt have the necessary become a liable employer may employment or pay sufficient wag application with the department voluntarily cling to become es may file r that has covered employer. An employer to those employees. also apply t extend electioncoveris e is effective for a minimum of two calendar A voluntaryrant or deny elections of coverage. years. The department may g First Year of Liability all employer is determined to be liable under r the Law, which ,liability Once an p 1 oft y Minnesota wages paid from Januarydepartment. For instance, i becomes liable in the second quarter of 1995 because it an becomes effective must be reported to the $l 500 in wages in that has employer its 20thto ment, paidall wages paid has calendarhqu meteek any employment, her liability threshold, quarter,or from January 1, 1995 are covered and must be reported. 5 Termination of Coverage An employing unit that becomes a liable employer remains from year to year until it is granted termination of covers business is sold, transferred, or discontinued. liable Termination of coverage will be granted if employment t in unless the preceding calendar year and during the current calendar year, u last day of the quarter in which thea y nt the sufficient to make the employing application is received, ws not the sliufficient period two unit liable. In most cases, a years is required before an employer can be 'mum eligible for termination of coverage. Termination of coverage for an eligible employer is effective on the last day of the quarter in which the application is filed with the department. Toa apply for termination of coverage,please request an Application for Termination o An employer subject onlyb Coverage,form MDES--547. covered may terminate coverage after the end of the second full y reason of voluntarily electing to be calendar year of coverage. en application must be filed with othe departmeobtain nt or be coverage,December 1 of the second calendar year or any granted, Gond aJanuary thereafter. born 1 receipt of the es effectiveeonen Termination,theh, if ry 1 of the year following application. Leased Employees If an employee leasing firm provides 50 percent or more of a legal entity's workers, the legal entity the unemployment taxesyment of, is directly liable for the penalties, interest, and collection pacosts that all are due or become due from wages paid on the contract, unless the employee leasing firm provides a good and sufficient bond guaranteeing the a "Employee payments. employeesEmplto leasing as fifirms, means an employing unit that provides its severing its employer-employee employing units without services performed for the lessee.relationship with the workers for the operate in Minnesota must register with temployee leasing Commerce. Minnesota rms that Department of 6 III IIT I MDES-13 Report,to Determine Liability, Form you are a If you establish or acquirebusiness in Minnesota y required to complete andReport to Determine Liability,form file a you may not be liable to pay MDE within 30 days,even though by the owner,all partners, taxes to 3, ort must be signed to this state. The rep oration. or an authorized officer of the corp Acquisition of Additional Business all or part an a liable employer,you acquireofsinon If,after becoming department of the acquisition additional business,you must inform the dep Please request a Report of New Location or to within 30 days• Determine Succession,form MDES-135. e in Ownership Business Discontinued or Chang legal entity of all or part of your or change the you must notify the oper If you sell,transfer, a Please request business in Minnesota, department or cease doings after the date of the change. e. an Employ withini 30 day an Employer Notice of Termination of Business,form 7 Employment When counting workers and determining gross wages to an employing unit is liable, it must be determined whether the services fall within the definition of"employment g find out if Law. P yment"as provided in hes' Covered Employment 1• Any serviceerfo P rmed, including service in interstate commerce, by an individual who is a servant under the law of master and servant; 2. Services performed b "S"co by any officer of a corporations)regardless if the officer corporations (including 3. Services performed as an agent driver or commissiodistributingn paid or unpaid; products for the worker's principal or adriver traveling or city salesperson; 4. Under certain conditions, services performed outside the United States (except in Canada)to by a citizen of the United States in the em 5• Services P Y°fan American employer; performed in the employ of the State of Minnesota or its instrumentalities; 6. Services performed in the employ of a political subdivision of the State of Minnesota or its instrumentalities; 7. Some services performed in the em religious, charitable, or educational y f a nonprofit, organization. Excluded Employment Certain kinds of work and certain workers are excluded definition of employment: 1• Services performed for a sole proprietor by from the spouse, or child under the age of 18; his or her 2. Services parent, r insurance solicitors, hanmed f�orpo ate officers, companies by agents or commissions; paid solely by way of 3. Services performed by independent contractors, if so determined by 4. Services performed bPartment; Y members of a partnership or by a sole proprietor; 5. Serviceserfo P rmed in the employ of any organization exempt 8 11 I from income tax under Section 501(a)of the Internal Revenue Code,if the remuneration for such service is less than$50 in a calendar quarter; to of a school,college,or 6. Service performed in the employ regularly by a student who is enrolled and is reg y attending classes at that institution; 7. Service performed by an individual in a work study program, g if the educational institution at the employer that the servichich the individual is led in such program has certified to is an integral part of the program; 8. Real estate salespersons,other than corporate officers,who are compensated solely by way of commissions; 9. Services performed in the employ of a governmental organization if such service is performed by an individual in the exercise of duties: a. as an elected official, b. as a member of a legislative body or a member of the judiciary, c. as a member of the Minnesota National Guard or Air National Guard, ora basis in case of d. as an employee serving only on a morr similar emergency pfire, storm, snow, earthquake,flood, (this does not apply to permanent employees, such as volunteer firefighters,whose usual responsibilities include emergency situations), policy making or e. a position n in the unclassified service with the State advisory position of Minnesota, f. in a policy making position with the State of Minnesota or political subdivision, if the duties ordinarily do not require more than eight hours per week, or g. in a position with a political subdivision which is a major nontenured policy making or advisory position; 10. Service performed in the employ of a nonprofit or public employer by an inmate�student nurf a dial se o�anr pi nal ntern in tution;the in 11. Service performed as a of a hospital; atient of 12. Service performed in the employ of a hospital by a p the hospital; 13. Service performed by individuals under shopthe ge f;18 int e final distribution of newspapers 9 14. Service in the employ of a church, convention or association of churches, or any other religious organization that is supervised, controlled, or principally supported by a church, or convention or association of churches, if the employing unit is operated primarily for religious purposes; 15. Service performed for a nonprofit or public employer by an ordained minister in the exercise of a religious ministry; 16. Service performed for a nonprofit or public employer by a member of a religious order in the exercise of the duties required of such order; 17. Service performed by individuals participating in rehabilitative and remunerative work programs for workers with disabilities if the facility is certified by the Rehabilitation Services Division of the department as a provider of such services, and services performed for day training and habilitation programs that are licensed by the Department of Human Services; 18. Service performed for a nonprofit or public employer by individuals receiving such work as part of a qualified unemployment work relief or work training program; 19. Certain services performed as a direct seller involved primarily in door-to-door sales in the home, by individuals who are in a trade or business; 20. Service performed either on an Indian reservation as an employee of an Indian tribe or on an Indian reservation as an employee of a business owned or controlled by tribal members. 10 Construction Industry construction or Workers in the worker doing commercial or residential building og that employing A unit is an employee improvement for an employing conditions are met worker maintains a separate business with an office, unit unless helhe following other facilities; lmaterials,andemployer Theequipment,worker applied for a federal emp Y 2. The holds or haF ), specific identification number( under which The worker operates under contracts to perform 3, specific amounts of money services c serviceshor work for or the worker controls the means of performing elated to the services or work; expenses r 4. The worker incurs the main S nder contract; of The that ther espr p perform and the The worker is responsible for the satisfactory 5' rates o work or service; work services for that flue t ecomplete to compensation for work or service workereis liable job or 6. The worker receives comp commission or per performed under a contract on a other basis; competitive bid basis and not oa any tr a loss under 7• The worker may realize a profit contracts to perform work or service; business liabilities or The worker has continuing or recurring g. depends on the obligations;andexpenditures. The success or failure of the worker's eXp business 9 of business receipts relationship Independent Contractors generally independent contractor are e not g Payments made to an tax purposes. ou believe to be wages for unemploymentax yey an considered to whome,you must ontact If you have an individual working such the independentbefore you decide not to report contractor rather than an employee, departmentbut not necessarily to obtain a ruling to and control, limiservted Our determination factorssuchas the right todirect of toolsndand the rig to,common lawa ment,provision and the right to discharge,the mode of p Y and control of premises where the services are performed. materials, o inion ibys submitting a worker and are unsure if the services would a If edu planmpl ythire obtain a written p to moot,you may arrangement. deemed employment, ro osed work arrang information about the proposed 11 Multi-State Employment When an employee performs services in other states, use the following Minnesota and one are states, t to tests to determine whether the services ore services. The termemployment. Consider only se io "regular services"refers to the primary regularuso employee and does not include attending commuting, primary duties of the g, or any services that are incidental,periodic meetings, inc m nature.u The tests must be applied temporary, or transitory order shown: on a calendar quarter basis and in the 1• Localization. "localized" An employee's services are in employment "localized"in Minnesota if 80 p of yment and employee's regular Services percent or more the 2. Base of operation.rIf test number are performed in employee's 1 Minnesota.an p yee's services are in employmentdoes not apply, an of the regular services in Minnesota if some employee's the base f are performed in this state and the operation" operation is in this state. means the place, usually "Base of which the employee starts working and to which in nature, from customarily returns to to which he employar, or the perform the terms of the receive instructions from to whih the contract for the employee returmuni a to from customers. employer or communications 3. Place of direction and control. If tests 1 and 2 do an employee's services are in employment some of there p Yment in not apply, place from regular services are p Minnesota if which the employer performed in this state and the over the employee P yer exercises general direction and controlmployer's headquarters is in Minnesota. employer quarters would be the Generally, the P yer exercises general direction place from which the employee. and control over the 4. Residence Rto of employee. If tests 1, 2 p yen's services are in employment° and 3 do not apply, ofmtpl regular services in Minnesota fso the to are performed in Minnesota and the e employee's residence is in Minnesota. 12 Wages What Are Wages? All payments in cash, goods,or any other medium to your employees for services performed are wages and must be included in your quarterly tax report. The term "wages" includes,but is not limited to: 1. salary; 2. cash wages; 3. commissions; 4. bonuses; 5. profit sharing; 6. tips; 7. 'S' corporation payments to officers and shareholders who perform services for the corporation to the extent that the payments are reasonable compensation for the services performed; 8. reasonable value of meals,rent,housing, or any similar advantage; 9. the employee's share of Social Security Tax(FICA) if paid by the employer, except for domestic and agricultural employees; 10. back pay; 11. sick pay, except as provided under exclusions; 12. payments made under a deferred compensation or"cafeteria" plan(see "Employee Benefit Plans"below). For the minimum cash value to be placed on remuneration paid in any medium other than cash, consult the department or request a copy of the department's rules. Wages must be reported in the calendar quarter in which they are paid, or in which they became due if delayed beyond the usual time of payment. Employee Benefit Plans In recent years,various employee benefit plans have become popular because of the favorable treatment that contributions to such plans receive for federal income tax purposes. The fact that payments made under certain deferred compensation and other employee benefit plans are exempt from federal tax does not mean that the payments are also free from taxation under the Minnesota Economic Security Law. 13 One of the most popular employee benefit plans is the"401(k) plan." This plan,which is also known as a"cash or deferred compensation plan"and a"salary reduction plan,"is a special type of employee profit sharing or stock bonus plan authorized by section 401(k)of the Internal Revenue Code. Payments made under this plan, or any plan based on a trust described in section 401(a)or section 403(a)of the Internal Revenue Code, are wages if the employee has the option to receive the payment in cash. Another popular employee benefit plan is the"cafeteria plan." A cafeteria plan must allow participants to choose from two or more benefits consisting of cash and statutory nontaxable benefits in order for the plan to meet the requirements of the Internal Revenue Code. Because cash is an option, payments to such plans are wages and must be reported. Cafeteria and 401(k)plans are authorized under the federal income tax law. The status of payments to such plans under other laws is determined by the provisions of those other laws. For purposes of the Minnesota Economic Security Law, all compensation for services, cash or equivalent and non-cash, are wages unless the payments are specifically excluded. Compensation Not Included As Wages The following types of remuneration are not considered wages for Minnesota unemployment tax purposes, and do not have to be reported: 1. Payments for retirement, medical and hospitalization expenses, and death, if the payments are made under a plan or system for employees generally or for a class or classes of employees. Exempt payments include those paid for insurance or annuities or into a fund to provide for eventual payment to the employee; 2. Sick pay paid for periods of sickness or injury after the end of six calendar months after the calendar month in which the employee last worked; 3. Sick pay paid by a third-party payer(e.g. insurance company) or disability payments made under a workers'compensation law; 4. Payments made into a fund, or for the purchase of insurance or an annuity, to provide for sickness or accident disability payments to employees under a plan or system established by the employer which provides for employees generally or for a class or classes of employees; 14 5. Payments to a former employee during the period of active military service in the armed forces of the United States; 6. The value of any special discount or markdown allowed to an employee in goods purchased or services supplied by the employer if the purchases are optional and do not constitute regular or systematic remuneration for services rendered; 7. Customary and reasonable director's fees paid to individuals who are not otherwise employed by the corporation of which they are directors; 8. Allowances to employees for reimbursement of meal expenses when employees are required to perform work after their regular hours; 9. Payments made to or on behalf of an employee for legal or dental services plans, if provided for all employees generally or for a class or classes of employees; 10. Remuneration provided though a court to an individual for services as a juror; 11. Royalties to an owner of a franchise, license, copyright, patent, oil, mineral,or other right; 12. Amounts paid specifically as advances or reimbursements for traveling or other bona fide ordinary and necessary expenses. The payments must be identified either by making separate payments or by specifically indicating the separate amounts where both wages and expense allowances are combined in a single payment; 13. Residual payments to radio and television artists that accrue after the production of musical jingles, spot announcements, radio transcriptions, and film sound tracks; 14. Payment by an employer of a domestic or agricultural employee's portion of Social Security tax. Taxable Wage Limitation All wages are reportable, but not all wages are taxable. A taxable wage base is set each year. Unemployment tax is paid only on the gross wages paid to each employee up to the taxable wage base for that year. All employers use a taxable wage base that is 60 percent of the state's average annual wage. The taxable wage base is $14,300 for 1993, $15,100 for 1994, $15,300 for 1995, S15,800 for 1996, $16,300 for 1997, and$17,200 for 1998. 15 EXAMPLE: If an employee is paid$5,000 in gross wages during each quarter of 1997, all wages paid during the first three quarters ($15,000)are taxable. In the fourth quarter, only$1,300 paid to that employee is taxable, because the taxable wage base of$16,300 for 1997 will have been reached. The remaining$3,700 paid during the fourth quarter of 1997 is not taxed for unemployment purposes. If a business is acquired and the department has issued a succession determination,the successor may count the wages paid to an employee by the predecessor employer to determine the taxable wage limitation. An employer may also count the wages it has paid to an employee during a specific year for employment that was covered under the unemployment compensation law of another state, up to the taxable wage base of that state. Common Paymaster Accounts Two or more taxpaying corporations who concurrently employ one or more individuals and issue wages through a single paymaster may apply for a common paymaster account. This allows wages paid to the concurrent employees to be reported under the paymaster account using a single taxable wage base. Wages paid to all employees who are not concurrently employed must be reported under the separate accounts of the participating employers. Please request Application to File Consolidated Quarterly Tax Reports,form MDES-13P. Group Accounts Beginning in 1996, group accounts are available to taxpaying employers who share at least 50 percent common ownership, use a single paying agent to pay wages, and meet certain other requirements. A group account is structured so that wages paid by each member are separately identified. Group account members share liability for all tax due under the group account. Please request Application for Group Experience Rating Account,form MDES-13G. 16 ISI Taxes Law,taxes covered n fed The Under Minnesota Economic Securitolely to y y reemploymenta�of the Law requires s thatal areeused paid by the employer alone. No p Law requires the tax be tax is to be paid by the employee. How Much Tax? Each newly liable employer is assigned the state's benefit cost rate, unless the business was acquired from a o bas d onble ethe predecessor'sthe w employer is eligible for an experience experience rating record. Non-construction employers.ers. The state's benefit cost rate for non- construction employers is based on benefits paid ll all Min a ota the claimants and on all taxable wages reported by n computation period. It cannotbe for non-constructionss than ercentemployersr rta 993 5.40 percent. The benefit cost 1 , (including the Dislocated Worker Assessment) is e 00 percent for. 1994 and 1995, 1.90 percent for 1996, and 1.70 p Construction employers. The benefit in the cost rate for employers construction industry is based on benefits paid reported by who earned wages in the industry and on all taxable wages construction employers. The benefit cost rate for construction employers cannot be less than 1.00 percent or more than 9.00 percent. The benefit cost rate for construction employers(including the nt Dislocated Worker Assessment) is 9.10 percent for 1993,9.00 percent for 1994 and 1995, 8.70 percent for 1996, and 8.20 percent 997. Computation Period For Benefit Cost Rate prior to The computation period,is which 1 applicable, 60 mon June nths year of the the year for which the ratepp 17 Experience Rating An experience rating system is used to assign tax rates to employers who have been liable for a sufficient period to establish some measure of their experience with unemployment. The less unemployment an employer's workers suffer, the lower the employer's tax rate will be. Qualified employers who have no benefits charged against their accounts are assigned the minimum tax rate. By relating unemployment benefit costs to tax rates, experience rating is intended to cause employers to: 1. Pay taxes at a rate that covers the cost of unemployment for which the employer is responsible; 2. Take whatever steps are possible to help stabilize employment; and 3. Supply information needed to prevent payment of benefits to ineligible persons. The minimum tax rate that is built into the experience rating plan is intended to cover trust fund growth and the socialized costs that are inherent in any such plan. Trust fund growth provides a financial reserve for periods of high unemployment. Socialized costs are benefits paid from the fund that cannot be recouped from a specific employer. These include benefits charged to the accounts of employers who are out of business, benefits paid when a claimant becomes eligible for benefits after removing a disqualification, fraudulent and other overpayments, and benefit charges that are in excess of taxes collected from some employers. The last can happen when an employer has the maximum tax rate. Experience Rating Period To qualify for an experience rate, an employer's account must be chargeable for benefits for a specific number of months. This period is known as an experience rating period. An experience rating period ends on June 30 of the year preceding the year for which the rate is computed. The standard experience rating period is 60 months. Tax rates assigned to qualified employers for t calendar year 1998 are based on the experience rating he July 1, 1992 through June 30, 1997. p g period from However, an employer does not have to the entire 60 month experience ratinghave d to gumplofinent during alify or an experience rate. An employer who hascovered employfinent for more 18 than 12 months before July 1 of a particular year can be eligible fo;n experience rate in the third calendar year of liability. For exampl beelneeds to have in covered employer an w ges on or before June 30, 1996. paid Experience Rating Account This is the record of experience factors(benefit charges and taxable payroll)used to compute an employ 's exerience rate. An spaid po former emp oyeesp It es nce rrating account is charged for benefit credited with the taxable payroll reported to this department on which all taxes have been paid. Determining Experience Rates The department computes an experience ratio for each eligible employer by dividing 1.25 times the benefits charged to the employer's account during the experience rating period n which taxes duey the total lhave for the same period. Only taxable payroll oasuve been paid by October 31 of the preceding year is used. Thereand is then readsulting ed to ratio is computed to the nearest tenth of a pear the minimum rate to arrive at the experience rate. The tax rate notices are mailed to employersin Dr. Minimum and Maximum Experience Rates The minimum rate ranges from .10 percent to .60 percent, depending on the amount of money in the Minnesota Unee eplomiy,mum mment Compensation Fund on June 30 of the preceding year. Tin 1995, um rate was .50 percent in 1993, .60 percent in 1994, .30 percent and .10 percent for Dislocated Worker Assessment96, 1997 and 1998. To the inimum rate is added a .10 percent a .10 percent The maximum experience rate is 9.00 percent,plus Dislocated Worker Assessment. 19 EXAMPLE: COMPUTING A RATIO In the 60 month period ending June 30, 1996, an employer's account shows $1,000 in benefits charged and a total taxable payroll for the same 60 month period of$150,000. The experience ratio, computed by dividing$1,250 (1.25 times$1,000) by the$150,000 taxable payroll, is .0083; when computed to the nearest tenth of a percent, it becomes .008. (If the fourth digit were five or higher, the ratio would have become .009.) The employer is assigned the experience rate of 1.0 percent(.010) for 1997, which is the result of adding the experience ratio of.008 (eight-tenths of one percent)to the minimum rate of.001 (one-tenth of one percent)and the Dislocated Worker Assessment of .001 (one-tenth of one percent). Experience Rating Successorship When there is a change in ownership of all or a severable portion of an employing enterprise, the rate assigned to the successor may be affected by the transfer of employment experience from the predecessor's experience rating account. 1. A new employer who succeeds to or acquires the entire business of another employer and is determined to be a successor for the purpose of experience rating record transfer will be given the experience rating record of the predecessor. If the transferred experience qualifies the successor for an experience rate, the department will compute an experience ratio based on the benefit charges and taxable payroll transferred from the predecessor's account and assign the appropriate tax rate to the successor. If the successor is not eligible for an experience rate, a benefit cost rate will be assigned. The transferred experience will become a factor in ratio computations for future years. 2. If a liable employer, whose experience rate has not become final before the acquisition, acquires the entire business of another liable employer and is determined to be a successor for the purpose of experience rating record transfer, the experience ratios of both employers for the year of acquisition will be considered and the successor's ratio changed accordingly. If the successor's rate for the year of acquisition has become final, the transferred experience record will be considered in determining the following year's rate assignment. 20 3. If a distinct severable portion of a liable employer's business is acquired,and the acquiring employing unit is determined to be a partial successor for the purpose of experience rating record transfer,the partial successor may apply for the portion of the predecessor's experiencerating To exercisen,opis tonbae tot e part of the business acqired successor must request an application from the department.t An yee and informatioonn must include sufficient o allow the department o troansfer experience, and information must bee e app bis both his filed within 90 days from the date it is r and successor. If the completed application mailed by the department,all tax rates assigned to the successor that were not final before the date that the successor first edetermined to reflect the requested the transfer will be r predecessor's employmenha�exis perience d more than 90 days afterthe A completed application t e initial request what that the department receives the appll affect only tax rates that have not ication.before dation. the Solvency Assessment If the Unemployment Compensation solvenFund cylance is less than assessment will be in $150,000,000 on June 30 ofY year, payable effect for the following calers will be 10 percent of the assessment,ndar year. The rate of ax due if the by all taxpaying employers, balance is less than $150,000,000,but more r than $75,000,000, 5 0T00,000 sor 15 ent, percent if the fund balance is lessquarterax due for each in the applicableca byyear, multiplyingsbe combined and tpaid with the quarterly tax. the year, is t Special Assessment-- Dislocated Worker Fund A special assessment of.10 percent(one-tenth of sn percent)e of This taxable payroll is imposed on all taxpaying emplProceeds are used to oyeassessment is to be paid with the quarterly taxes. fund certain programs designed to assist dislocated workers. Tax Rate Buydown has Any employer eligible for an rating pe experience riodtmay been charged with benefits during the experience make a voluntary contribution to cancel all or part of the charges in 21 order to obtain a reduced tax rate. A voluntary contribution must be made within 30 days from the date of mailing of the rate notice. Any employer wishing to make a voluntary contribution must make a payment equal to the amount of benefit charges to be canceled plus a 25 percent surcharge. Upon receipt of an employer's timely voluntary contribution, 80 percent of the payment is used to reduce the benefit charges and 20 percent is applied to the related surcharge. The employer's ratio is recomputed using the reduced amount of benefits charged to the account. EXAMPLE: Employer"A"receives a 1997 Tax Rate Notice,form MDES 87, showing taxable payroll of$110,000 and$800 in benefits charged during the experience rating This notice shows the rate is computed by dividing $1,0hh e rate is based. 0times the benefits charged) by the$110,000 total taxable to obtain an experience ratio of.009 which, when added to the minimum rate of one-tenth of one percent(.001)plus the Dislocated Worker Assessment of one tenth of one percent(.001), results in an assigned rate of 1.10 percent(.009+.001 +.001 = .011). If the employer decides to make a voluntary contribution to cancel all of the benefits charged in order to receive the minimum rate, a payment of$1,000 would have to be made as a voluntary contribution ($800 to cancel the benefit charges plus $200 as a surcharge). The department would then recompute the employer's experience ratio to be zero, since the benefits charged would have been canceled. The employer's redetermined rate would be .20 percent—the minimum rate for that year plus the Dislocated Worker Assessment. If, in this-example, the employer had chosen to make a voluntary contribution to cancel only$600 of the $800 benefit charges, a$750 voluntary contribution would have to be paid ($600 to cancel the benefits charged plus $150 as a surcharge). The departmrecompute the employer's experience ratio by using 1.25 timewould then remaining benefits charged. Thus, the recomputed experience ratio is determined by dividing$250 (1.25 times the $200 remaining benefits charged) by$110,000, which equals .002. This experience ratio(.002) is added to the minimum rate of 0.1 percent(.001)and the Dislocated Worker Assessment of 0.1 percent(.001)to give the employer a redetermined rate of 0.4 percent(.002 +.001 +.001 =.004). 22 While these exampleeillustrate ill have to determine voluntary whether contribution voluntary calculated,each employ contribution would result in tax savings. Comparative costs between making a voluntary contribution to obtain a reduced tax rate calculateor paying taxes at the assigned rate can the total cost(benefits to be canceled readily be determined. First, plus the 25% surcharge)of the voluntary contribution. Then, add to that cost the taxes you would pay on your te that would result stimated total brem le payroll for the current year at the lower making the voluntary contribution. Compare this total with the amount of taxes you would pay on estimated The difference twilltal show ifle ll yourcan the current year at the assigned rate. save money in a single year. Benefit charges canceled by a voluntary contribution are removed permanently. Since the maximum experience rating period avlve years for (60 months), a voluntary contribution may also result up to five years. The full effect of a voluntary contribution becomes more apparent if you can estimate total taxable payroll for several years. Voluntary contributions made within the required time limit cannot be refunded unless a request is made in writing at the time of payment that the department refund the voluntary contribution if it does not result in a lower rate. 23 Records and Reports Records All Minnesota employing units must keep true and accurate employment records whether or not they are covered under the Law. Since an employer's liability cannot be properly determined without such records,they must be open to inspection by the department at any time. The Law provides penalties to ensure compliance. Records must show each worker's name(last, first, and middle initial), Social Security number, and rate of pay, in addition to: actual days and number of hours worked, the place where services were performed, gross amount of earnings, and the amount of wages paid. Remuneration other than cash(meals, lodging, etc.)and special payments, such as bonuses, must be shown separately. You are required to keep all work records for a minimum of eight years. Data Privacy Information gathered by the department from employer records is classified as private. It can be released to the Internal Revenue Service to certify the amount of unemployment taxes you have paid this state (please refer to "Credit Against the Federal Unemployment Tax"on page 30), and to certain other state and federal agencies strictly for enforcement of law or statute or to comply with a court order. A Data Practices Notice containing more specific information is available from this department upon request. Quarterly Reports Quarterly reports consist of two parts; an Employer's Unemployment Quarterly Tax Report,form MDES-1, and a Wage Detail Report,form MDES-1D. Each report is due and the tax is payable within one month after the end of each calendar quarter. In other words, they are due on or before April 30, July 31, October 31, and January 31. If the due date falls on a Saturday, Sunday, or legal holiday, the report is due on the next department business day. The employer's name is placed on a mailing list, and at the end of each quarter the department mails the necessary report forms. Failure to receive blank forms does not relieve an employer of the responsibility for filing tax reports. In such cases, please contact the department to request a form. A facsimile may also be used. 24 Tax Report Quarterly Tax Report,form Quarterly Unemployment Q anon needed to NIDThe Employers to record inform quarter. A ] is used by employersarticular calendaro taxes°n the compute pu , amount of tax due for to reports and pay compute the quarterly ents must file orts must be filed until the business uirem liable employerThese repdthe liability q is wages reported. no longer meets closed,sold,or the employer of the Law. N A TAX REPORT MUST BE FILED EVE WHEN AN EMPLOYER HAS NO EMPLOYEES INA PARTICULAR CALENDAR QUARTER. R wages paid to all employees,ments temporary,full-time or part-time,except payments on The amount of tax due is base on See "Excluded Employ m dar whether permanent, for excluded employment. during the eferred in return aid to covered employeesonuses,tips, page er All wages orted. Commissions, quarter must be reported. of compensation other than payroll q cash number of persons on the employer's o f the payments,and themonth a es. The the 12th of each calendar rn uarterly tax reportable as wages. ace provided on the q in the pay period the space quarter should be recorded m printed on the report report. e base amount will be p each employee's annual a taxon wage base are A taxable wag required to pay the taxable s g Employers are only e base;wages that exceed the page 15 wage up to that wag Limitation Dunt,employers must "Taxable Wage a am not taxed. (Seine the non-taxable wagon both an annual and a p determine earnings nn accumulated track of each employees which an employee'seS are keep In the quarter in nontaxable wages ee are basis. wage base, employee quarterly taxable wages for each taxable annual wages exceed non-taxable g provided for non- on the line p the wage base for the calculated. Th es that exceed The non-taxable totaled and ththetnori taxable wag year-to-date total. wages. Only not they rester than the total be recorded, should never be g quarter should the tax reporttaxable wages wages recorded on ubtracting the non- wages. computed by entered on the line provided for Taxable wages are result is from the total wages and the taxable wages. 25 The U.I. tax due is calculated by the rate printed on the line multi recorded on that line, provided for the multiplying the taxable Next the U.I. tax due. wages by Dislocated The result is multiplying theWorker Assess result is recorded on the line mentis calculated by previously recorded taxable wages Assessment provided for the isoby•10 percent. The The amount of tax to be Dislocated Worker adding the amount on the paid for the Assessment line. U'I tax line quarter is calculated by and the Dislocated The owner,partner Worker of the employer must signcorporate officer, ora designated designates a employer quarterlyIfhe representative authorizing who is tax report. If the g the representative to not an employee, a employer department. sign the re Power w thattorney quarterlyO°r more legalwith the tax report unless an entities may not be Paymaster account pplication for grow combined has been on one approved. P account or common Quarterly Wage Detail Report The Wage Detail Re quarterly tax re port,form MDESID follow report. The wage detail re ' is an integral number t Information for Port is used part of the total r each employee: to report the quarter of 1998, the number during and, Social Security tuber g the quarterbeg Employers who have °f hours worked inning in the must file 250 during the first their quarter] °r more quarter. format prescribed byy wage Y!orto lees idarethe demagnetic quarter mployers with using a The Employer's may Guide e magnetic media less than 250 the information Magnetic Wage wage detail re and formats needed ge Detail Reporting department also has forma for porting contains detail info Ped a software package media reporting.information. Employer's' The can it obtained b Guide ge for reporting p y contacting the department the software wage part►nent at(612 Package For the )297..5260. tax reporting of the porting purposes following references Tax and the yers, the total of the Unemployment the amounts Dislocated Worker mplOYment owed by even though the Assess Assessment ment will be referred to Compensation not really a tax. as tax, 26 Interest Charged On Late Tax Payments If the tax due is not paid by the due date, interest is assessed at a rate of 1.5 percent per month,or any part of a month, and accrues from the quarter due date to the postmark date on the payment envelope or the date of personal delivery. The interest accrues on the total of the U.I. tax and the Dislocated Worker Assessment. ent is attributable to errors or Interest may be waived if a late payment delays made by the department or r waiU.S. sr must beostal sn writing and theervice as in department rules. Requests ent ufst be documented. reasons for the late pay Late Penalties For Filing Tax Reportsquarterlytax report by Any employer who knowingly fails to forlthe late filing of the tax e a the due date is required to pay a penalty report. Penalties are ln l tion to the interest charged for late payments annddaare assessed even when no tax is due or wages s r the due in reported. When a report lmfidr may submits request fordelay w er of filing was not willful,ane ploye the penalty. The request should include an explanation of the reasone s the report was late. Penalties accrue from the quarter due date to the aoe amrk assfhe the report envelope or date of personal delivery total of the U.I.tax and the Dislocated partofWorker month that the report is Assessment. The minimum penalty is$5 per month orrester of the following amounts: late. The maximum penalty is the ger $25 or the amount determined at the rate of 1.5 percentg no tap due os th or ppart of a month. For example, report showireceived postmarked three months after the due date,the pn postmarked would bee is $15. Ifa a report would be$36.ax uThe interest would also be $36, months late,the penalty ition to the tax. making a total of$72 that w euads ssed for failure to fave to be paid in �e the wage detail A separate penalty may b report or for failure to include any of the Wage detailseport is one-half � rmation on that report. The penalty for failure to during quarter,with a of ne cenalt the f$25. The penalty failure to include specific minimuummpen y information on the report is $25 for each individual for whom the information is missing or erroneous. 27 Payment of Amounts Due Payments of tax, interest, and penalty should be submitted with the quarterly tax reports. Checks should be made payable to the Minnesota U.C. Fund. Collection of tax, interest,and penalty is legally enforceable under Minnesota Economic Security Law. A continued failure to pay will result in notification to the employer of the department's intent to file liens against the employer's property or to seize assets. If the employer does not respond, such action will be taken. Corporate officers can be determined personally liable for the debts of a corporation and be subject to the described collection actions. Adjustments and Refunds If you find that you have overpaid the amount of tax due, an adjustment may be made if you apply within four years from the date the tax was paid. When you discover that an error has resulted in the overpayment of taxes,you should obtain and complete an Employer's Application for Wage Adjustment,form MDES-506. These forms ma be obtained from any of the area offices listed in the back of this y handbook or from the state office of the department. The form should be prepared in duplicate and the original,properly signed, should be returned to the department. The copy should be retained for your records. Upon approval of the application by the department,you will be mailed a credit statement. A refund may be requested in writing. Adjustment applications for a prior quarter should not be made on a quarterly tax report. If you failed to include all wages in a previous report, an Employer's Application for Wage Adjustment,form MDES-506, should be prepared and mailed with the additional payment to this department. Upon receipt of the completed form, the necessary adjustments will be made to your account. If an overpayment or underpayment of tax is found as a result of an audit performed by the department, your account will be adjusted accordingly and you will be notified of the overpayment or underpayment. 28 Credit Against The Federal Unemployment Tax Nearly all employers who are required to pay Minnesota unemployment tax are also required to pay federal unemployment tax (FUTA). Minnesota employers who have paid the state unemployment tax receive a credit that greatly lowers the amount of the federal unemployment tax they would otherwise pay. The federal government provides the department with a tape that lists employers who are registered to pay FUTA. This information is checked against department data and a tape is returned that lists the state taxes that have been paid by each employer. The federal government uses the information to verify that the correct amount of credit has been claimed by employers in filling out their federal tax forms. The exchange of information also identifies potential federal and state non-filers. A tape of potential federal non-filers is sent to the Internal Revenue Service. Only the amounts paid for the Minnesota state unemployment tax may be used to compute your federal tax credit. When certifying employers'unemployment tax payments to the federal government,the amount paid for the Dislocated Workers Assessment is subtracted. When filling out federal tax forms, do not include payments that were made for the Dislocated Worker Assessment. To qualify for full credit against the federal unemployment tax,you must pay the Minnesota unemployment tax on or before January 31 of the year following the year for which the federal tax is due. If the state unemployment tax is paid after January 31, the credit is limited to 90 percent of the maximum credit. 30 Auditing Your Records The department's field auditors perform regular examinations of employer records. An audit to verify wage items and employment is generally confined to a single calendar year. If errors are found the audit may be expanded. All of the employer's records, including subsidiary records,must be made available to the auditor. Field auditors may also inspect records to establish an employer's liability under the Law,to obtain information regarding a claim for benefits, and in connection with fraud investigations. The Law provides that the records of any employing unit must be open to inspection,audit,and verification at any reasonable time and as often as may be necessary. 29 Special Provisions Relating to Non and Governmental p tions Nonprofit• profit rganizaions Organizations We The term "nonprofit or are speaking specifically ofit organization„ Internal organizations o fthoSe is used here in a s rnal Rave ns describe religious pedal se or nue Code that d In section 50 ' charitable rase. (a)of the Cod are exempt 1(0)(3 , educational Minnesota Law . e. These nonprofitmpt from income)of the Federal ' dayNonprofitrang 20 wothey. e ploy onorganizations a individuals r tax under section orgn a anizations year. individuals for1a61e under elect to reimburse aresome part of election mbursr ree assigned tax a the or must be file mploym department benefits 'taxpaying of the organization is d with the 'n lie unless A nonprofit organization of liability. within 30 paying tares Y a reimbursable gan1zatio days from This before the basis b n that has in tae date Y filing with the aid quarterly election to beginning of taxes reimburse benefits calendar department, at least change to An election to enefits in lieu year, a Written ast 30 days °f�'°calendar reimburse benefits of taxes. notice of its fled at least 30 daears. To terminate remains in effect for a minima No l °f any year thereafterend of �C two-yearitten notice must be Nonprofit Gro d 30 days Group Accounts in lieu or more non u °f taxes profit or them to shay rnnonproft apply that elect employ e the cost jointly f pply fora grow to reimburse two t ohare the 1 Y benefits that are group account. This allows is group at least years, and may be The election will red°n service in the prior to January 3p days d may terminated u remain in effect for east 3 1 a before the end of the upon application b at least least 50 accounts any Year thereafter. two year Y the percent are also available period or rat co 30 Gro es, and meet certain on ownership, use taxpaying paying days Group Experience Rating requirements. equirements single e requ ares who share at S account Please re g rat to pay .form AIDES-13G. 171jEs 13G quest/gPplicatron for 31 of the Stater These Organ1zations division toyer. Government political subdivision liable e States they elect taco r p loyment is is un Any instrumentality employment horsing accounts that has assigned reim within 30 days Minnesota writing public elect yens are made in is to in he taxpaying method. xpaying must which the election o calendar m of two i An election to be of the year a minimum terminate the following the first day is effective for notice to s before the be The election written day effective•remains in effect department at least 3 the termination is years. It rem kith the dep ear for which election is filed next calendar y beginning of the Employers effective. Reimbursing loyer must pay into the Relating TO amount equal to the Information reimbursement option an Fund employees rather an boyme Compensation former Under the reim loyment aid to its formworkers. ed for Unreeemployment benefits p covered charged Minnesota of all its foyers are work• am°unay quartep y taxes on pl the wages r reimbursing employers from employers, for separation from fraud,or than p taxpaying regardless of the reasons error,claim Unlike mems reg b claimant d,orquarterly benefit pay meets caused y horsed. issues overpay o not have to be Tement certifies and notices to However, or d t The depart the billing d during dtemiz e st of Paymen efit charges whi h a were charg Meth of ben t whom ben A ried du ' statements a ains alto�e ileEmpl yens should itemized of employers against norm should roup encs reimbursement this group period. January for the errors. Checks for und and mailed to each a errors. October, to detect U. C. F the charges eto the Minnesota : review able ECONOMIC SECURITY be made pay RTMENT OF SECTION T ATTENTION I AN.ACCOUNTING 1VIINN Ao ENTLON O 390r1ORItiKBERT STREET MN 55101 SAINT PAUL., month following,illbe end of thea meets past made by the fled. Past due payments y that apply to Payments must bsta statement is ma procedures pay will which the collection p uures interest ed if month to employers. Consequently, will be assess same interest an Interest subject to the fortaxpaying, t er month due accounts °f 1.5 percent p accrue at the rate 32 a protested charge is not paid and the a department. Reporting re appeal decision is in favor of the employment requirements. Reimbursing etnPlform Social Security required info Y reporting form must report unity number, information includes Provided b Nonprofit and 'and total wages each employee's nay the information about the organizations to each employee. me, the reimburse ganizations ma taxpaying method ment method of y obtain more detailed upon request. Payment versus the 33 surance Program Reemployment In ion Re Informat Benefits program provides short-term no fault ent Insurance( I)are unemployed throng The Reemployment Minnesota Reemployment aid from the M employers subject financial assistancindividuals who axes paid by of their own. Benefits, hich is made up of taxes Insurance Fund, they may register for job Minnesota Economic Security to the M e unemployed, benefits at any When workers ce an file for reemployment, workforce Center. placement assistance and is Security claimant's of Economic and t0 all Minnesota Department ur advantage to respond your tax urate information is needed to establish a r Prompt and arc It is to y° Doing e p ability for f benefits. timely manner. eligibility anon in a aid only to eligible claimants. requests for inform rate by ensuring that benefits are p of our employees files for Notification f Reemployment YOU will be contacted whenever one Determination et rmination o� weekly and benefits.LS, shows the claimant's reemployment insurance form MDthe wages paid by you that were used to Account,amounts, es to your Insurance benefits am maximum potential charges quarterly maximum and them are based h the establish the wages on the form you should correct and The wag collected from Y . is not correct. account. tits previously information claimant wage rep if the wage inform e detail the DES-L5 S to request wages that a our wag return L5 is also used reported on The Mare were incorrectly p edonu possible. it mpe or`v the form as quicklyin a timely indicates are missinglete and returnse separation information files. Please comp and p on the claimant's provide the wage ent will be based absence of fraud,a you fail top claimant's entitlement anon. In the manner, other available inform etermi and claimant's entitlement that is result in an on ors statcla e report willEmploy instate of a wage iesult i. redetermination er,s late or corrected w e reports may be employer' mp y benefits paid before the redetermination.overpayment hoitfile b e report and/or file incorrect wag who fail to a wag assessed a penalty. 34 The reason for a claimant's reviewed order to Bete separation from unemployed. determine whether the claimant is involuntarily Y The AIDES-L5 L5 has space to Please upon the reason protest a oerre son make sure that the information for separation complete. information dr e someotheardasons. Any protest related to the claimant's provide is factual and eligibility must be filedts moneta mailing OftheAIDES-LS within ten(10)calendar days from me or postmarked, AIDES LS to be timely. prys from musthe date of benefit following °r have a metered A mailed protest be the mailingmail date, noft later than 10 fallsendar days weekend or holier date of the notice. weeail date, y, the protest osthe tenth day veon a no later than the first must be postmarked This also applies then transmittal ,followingr have a metered A protestmittal g day the tenths day. business filed in person must be date of faxed 10 calendar delivered later than theed protests. the nesidays following no later dateof the tenth day falls on a weekend the mailing mustube of no later than the or holiday, thenotice. If delivered ive the later close of businessprotest working followingmalling date o f day. A protest on then first daysom t the notice is made more than 10 day In addition to filinguntimely, from the person at a written protest,you can a mandatory, as written fact-finding interview. A personal appearance ppanr nd protest in mandatory,determining the citt protests are ideion is not mat's given full caappeal b in determinations will be issued de adverseinaissued in res Separate appealable determination pease to all protests that can be appealed to a higher are filed. AnBenefit Entitle g authority. Entitlement To establish a teem to register for wok p yment insurance account and must have: with the Minnesota De an individual must partmentofEconomic• Security baseatwo or more calendar quarters of the individual's period; and • High quarter wage credits of • Total base at least$1000• quarter Total b sriod wage credits equal to ' and The basewagesmultiplied by 1.25 or greater than the period is the first four high preceding the week of the last five co quarters filed. Wageswhich the application completed calendar is wasiled and in paid in the calendar teri for quarter quarter in an RI account completed which the application prior to it are not used to 35 were paid after the used if they fall in the an individual's entitlement ges may they a be extended if determine �,base period may enation or base period of the account. account. period of base period of a subsequent collected workers' coin An alternative base p a claimant was unable insurance benefits. period r which other similar o quarters may also e ein the base pe cases. the last four completed h quarter is greatest amount°f wage credits. The high been paid,credited to, the claimant has the g es aid for insured work. quarter. Wage credits are wag es that have actuallybeen calendar r Wages aside paid are the wag during on behalf of be employee t limitation that is benefit amount is 1126th o�the claimant's high or setweekly ben fi benefit A claimants subject to a maximum workers. e of all Minnesota w quarter wage credits,average weekly wag ed upon the s maxibenefit amount is the lesser of 26 times a wage bas maximum A claimant's max er on the benefit amount or 113 of the claimant's total base i weekly period beginning week credits. year is the 52reported to file an �,claimants benefit Y claim benefits at any which the individual rep Sunday of the week► account. The individual may application the benefitor an year. time during benefits for a week of Benefit Eligibility ible to receive office of the A claimant is eligible °�s as required at an unemployment ifthefor wok and rep • Has registered for w department;and • Was able to work; and• work; and Was available for sui• twba�k� and aid for this first Was actively seeking week(benefits are not p • i Has served a waiting week of unemployment and only one waiting week is served for a benefit year);and period of ineligibility during disqualification or p which • Is not subject to a other reason. Io ed" in any week duringweek some "unemployed" unemP y wor in any s claimant is performed and no wages are payable, erform earns less than the no services are p works less than full-time and the claimant works less than tlwho w r aid the weekly that Dunt. A Dunt may be p weekly benefit the weekly benefit am earns less than 36 benefit amount in excess minus: 1)National Guard earnings from other wok.the greater of$50 or 25 percent earnings military reserves conditionsEach lo fed nt who files for benefits is Percent of the eligibility have been required to unemployment is clan met each time Certify that these by the med. Further investigations a Week of c been department at periodic intervals genefit Paid because of false If benefits are checks are made administrative and statements are found In addition criminal ' the Claimant is to have to these requirements, subject to week in which the individual following individual receives or claimant is not eligible amount: in an amount that equals or or has filed a claim fore for a • exceeds the week] any of the Compensation for wageY benefit or other insurance loss underworker's em °r fund established and p • ployer; compensation law, F'�'ASO)percent of paid for by an benefits; (s; primary Social Securit• y or similar old age employer if the employeePens o bpr buteents from a base period percent of the d to the to the pension payment if the Pension • Pension fund; or 100 ont Vacation pay associated employee did not contribute ntribute period assigned bya requested bargaining agreement. the employer vacation or a vacation If the Y under the terms of a collective claimant's total of s week] these types of payments is less than the the week] y benefit amount, the claimant is eligible to receive department ifyou know Payments. rules or proper] w that a claimant Please efforts Y reporting mantis not complying notify the rts to prevent improperg income. The department with these cooperation o p is needed payments to ineligible claimants, makes constant assist us g Claimants, but with this process. your 37 $eparation Definitions employment occurs when the decision A quit from p ended,the Quit defined. q at the time the employment Tendly was, quit the e end the employment who seeks to withdraw a employee's. ti employeeitting shall be considered to have q ' ted notice of q r does not agree that the notice may be submitted if the employe employment occurs when ee withdrawn• a defined. �,discharge from reasonable employee Discharge rg an employer would lea aer desired by the discharge any words h actions by s shall be services are no on calendar day o believe that the femployee'sdue lack of work shall b30 considered a t layoff du ore than employer. o y employment of,m A.suspension from considered a discharge. Misconduct defined.Misconduct is intentional conduct showing ht to a disregard of has the rig �1)the employer's interest; the standards of behavior that an employer the employer. ((32) bye's or obligations to an employee expect of the empoyeee;duties and to ment. Misconduct the empalso loyee's negligent conduct by of concern for the employment. mp yor poor ubst substantial lack g g satisfactory conduct, simple un are not misconduct. demonstratingpadvertence, or incapacity Inefficiency, result of inability Except as provided for below, ante as a acts or perform omissions after separation.benefits for any employment Act or disqualified from separation from a claimant shall not be occurring after the claimant's sep omissions with the employer. •S ualifications program is intended for lwho s Disqualifications Claimants The Reemployment Insurance prequirements through no fault of their ei trance ent and wag being who are unemployed m's employment of their reasons for meet the R program' payment because reasons may still be denied payor for any of the following benefit unemployed' disqualified eight times the weekly ant will be at least Ei,claim ant has earned until the claimant work: quits without good in discharges. An individual who q ed for reasons amount it new Quits and or who is discharged willful and the employer disqualified. Misconduct is a cause attributableintomisconduct is amounting to m 38 wanton disregard of the employer's exists for thea initiating y s interests in action, g the Separationconnection with the when discharge We recommend a must show that good ge is being considered. progressive cause Be sure a d'S01pllnary process stated what improvements to the behavior or t°document the alerted theoutcomprovements performance nt that you course of action. would be if the emeXpected, and that problem, that you action, employee failed you indicated what Failure t° to follow your reemployment.apply for or specified relatrelated genera] to accept an offer to the individual' ' suitable of suitable work or e consideration work is that which is reasonably n when s qualifications. Factors taken into include: the determining whether offered claimant's degree of risk to the claimant's Work is suitable unemployment and 'prior training health and safety; the Gusto the p g and experience; mloy occupation. prospects of securin ith the length of residence. o cu ; and the g work in the bona fide distance of the work from claimant's the starting date work offer includes jn the work hours specific information Other � and salary, rnjation about Disqualifications Gross °r Benefit Limitations bane misconduct. This includes battery, the malicious neglect, embezzlement, of such things as assault and felony or gross or other property, ross acts including arson, sabotage patient results in the misdemeanor. A r ding theft cancellation of the gross misconduct ' which amount to a employer tand he ca wage credits educt determination benefit year. imposes a disqualification earned with Labor disputes. n for the h the associated claimant's entire in a labor Putts. Claimants dispute at their directly interested from receiving benefits employer's r or di are not receiving for each establishment participating place of din or week of the dispute. disqualified work are ineligibleoparticipating in the dispute their Business for the pute at their employer's who unit become owners and first week ptoyer s me unavailable relatives. Wages after the dispute began. who individually,l weeks of benefits have an employing parent or child joint] p Yung more of a , directly or indirect) or m combination been paid to • business, and is not y owns or controls 25th business owners permanent) a spouse, taxes paid on ere generally receive approximately separated from it.cent or wages to the fund.proximately the amount 1' effect, nt of RI 39 employment. Special benefit is and school y to em employees of educaton institutions earned m such Schools e credits eligibility conditions apply to them• wag inn to s n such who contract services during periods betweenf return employerse used ool employment cannot h has reasonable assurance that an terms if the claimant allegation ineligible school term• employer'sor is inelig ilar an conditions, work in the succeeding l investigate•disqualifying whether the The department separated under disq individual was repand will issue a determination be charged to the for other reasons, and if benefits claimant is disqualified cause attributable to the employer's account.wit their job with goode caused Claimants who q o are discharged for reasons other thanr benefits. erforn - employeT and those who disqualified from foyers performance meet the employer's ct. Claimants who smtandard willnot u tidy to mned to be misconduct. wages or by an individual'sdeterm is not usually offering substantially better illness,or standards conditions to accept work quit due to their own quit a� work,those who q of their work site are also not conditions of due to the relocation from voluntarily those who quit benefits. resulting work or disqualified a disqualification t suitable work ualified from insured or fora failure to accept Dunt. A claimant can satisfy es in new, work,misconduct, earned wages benefit amount. leaving ent if the claimant has individuals es when a claimant is reemployment ht times the of charges that equal at least are relieved of ch inn conditions. and will Experience rated employers under disqualifying charg s°f a to have Separated can't be the term determined foyers,however, claimant satisfies beic Reimbursing i employers, aid after a ers should also consider the ed if benefits are p employ budget when hiring be charged Reimbursing their disqualification. charges on is considered to be act o f the RI employeetemp potential imp ovary work. Anbenefits after a wasn't for temporary and eligible for h employees unemp parties were aware that the job involuntarily ds even if all p determination assignment en of hire. adverse e receives a and must be filed within 1 permanent at the time who writing An employer or must be in The appeal a metered date no may appeal. or show ailing follows must be postmarked inaered m calendar days as appeal s following the determination's legal A mailed Sunday • later than 15 calendar days on a Saturday,metered no later than date. If the fifteenth day be postmarked or holiday,the appeal pp 40 the first working applies to the ing day following the fifteenth • An in-person appeal date nth day.business r This also won Hess in-person the fifteenth be delivered before appeal. king day h the day following e the close of A determination fifteenth da wing the mailing timely manner. n beCOmes final y falls on a weekend date, or next SocialSecurityPlease o s unless an a ec or holiday. benefit determination. e manner. Plea sure to include the eal is receive a riatio account number in all correspondence claimant's name an p°ndence conce d How Benefitsming any Are Charged may Reemployment�ployment insurancecharged benefits y s paid from a per charged g e c each bas employer's experience rating pooled fund but period wage credits paid d employer i g account. Benefits were credits ea by each employer n the same ratio as the only two earned from Yer relate to t base would be charged that each 11 employers. For he total base ged SO h paid$1 S example, if there Employees can percent of the benefits ��in the base reemployment ' not waive, release paid. period, each directly insurance benefits. , or commute Y or indirectly,incIt is their right to benefits require or illegal for anrights to benefits. An , or to obstruct accept any waiver of employer to, Y agreement t uct or impede the benof efits. contributionsy an employee filing of claims ofanes Law ' is void. An to pay h es for provides false guilty of y portion of an statementsa misdemeanor. Anyone who violates disclose a material or r who this part benefits to fact i representation, or deliberately employer, eligible claimants order to reduce or Y fails to ants or to avoid prevent the payments at or who willfully fails being determined of the time required or refuses to Wined a sub However, ithe resulting make sdem contributions payment 's guilty ofa gross ns or exceeds$25benefit under misdemeanor. Benefits , the in payment, contribution of the e paid will not individual is guiltn or other employer frombe charged to the y ofa felony for disqualifying conditions. whom the individual RI experience rating failure without ditions. Bene fits dual was separated individual's account charged to the good cause to accept paid following an individual In ilureaddition, account of the pt suitable reemployment the employer's s refuses yer's employer whose will not be an offer e reemployment will not work offer serious illness mployment bec be was refuSed. the individual ause of the charged if an individual al is working at the time the after iow n is made, 41 training. ending apprOVed do not apply to non- charging provisions ern,the following or the individual is al nonprofit employ While the above me t and nonp employers. Please notify the burg pr govern to all employ conditions apply will reimbursing of these flood or act of God charging provisions timely y manner if any b afire, mne in a timely directly y department in conditions are met.larly scheduled part- time if certain provide reg of the not be continue to p ates 94 percent the base period. You provided and roxim claimant during foyer for • time employment that app to the lclaima you provided with another emp loss of work emp ust have inistrative The claimant"' a law or Minnesota administrative wired by . or by a background this to apply•e was required conviction, The discharge criminal• rule because of a use the mandate. ed to another state for under and were transferred Combining°f Employment• The wages for the MDEf indicates that no Interstate A special message a claim is filed. you are less than when such aid by e • period wage creditsthe claimant'seriod protest is necessary nts base p rotest if you question er the base p The claim for you aftwent Xligi You should still n worked a subsequent the claimant affected on eligibility if uture charges could be since your account. 42 �I During Extended Extended g periods ofhi Benefits benefits d Benefits program gh unemployment,that that ployment, fed benefit rights maY be Paid to individuals the Waal law authorizes penceunder Min duals who tuber°f the percent their regular is Weeks tof o Minnesota regular Week] Pro ota law. Individuals e exhausted program. Y benefit rate gram maximum duals t may be d their RI ra by Minnesota cost of under the Federal-State e m benefit amount up to i50 s benefits the Extended d its program ant at their paida and the federal d Benefts Extended regular benefits. ene fimaY affect government. program is shared equally your benefit h nt. Minnesota's s e9ually charges in the same manner as Additional Benefits Minnesota Law also of benefits to Provide s for paymnt with highvid ems separated frohm payment load from an counties th to 13 Weeks unemployment rates. The large Law autemplohorizes ]os the weeks • plover i3 w of addition Lai'authorize s laated in The individual plemployer following al benefits to s the facility that employed had at Least g conditions individuals six e alloyed 10 26 weeks o f exist: laid off • Thee months of the preceding 0 or more workers base period or nemployees andloyer uced operations and kers during a minimum of 50 • 50 percent o f resulting in a layoff anyehme m der had no the work force at thatat least • The time expressed plans to facility; at least facility is located and rehire these workerspreceding in unemployment at and g or following ing the the month of • The ' date the or the three in rate of individual reduction in}once to the Th Minnesota Lawhad exhaustede all rights to regular benefitsok Place' program. oust reemployment benefits payable ' tinder to the same oval benefits is under isrextent thatr :iT;oo : siinant state or charged. d employers 43 receive partial Shared Work program ram permits workers oal,full-t,me e ,rigs Sh d en their n The claimant s The Shared work progranceramto 0 percent• the Shared cthe from their ment,nTedu ed by deductible retain l°y to quickly reemployment been employer are riot to help them rk loy hours the Shared Work program is intended should allow from The offs,an di should improve' work program in lieu of lay the Shared regainork benefits. economic conditions in fan must trained workforce employer when articip plan. Thep eligible for desig regain full capacityho wishes to participate work p be must submit signed,written Share employees. TO have worked full- ,t e oating employee must foyer s must ed W ore participating to the or nate five or"' a designated e months prior work benefits are time Mork benefits, at least six Shared alar benefits. Shared employer for der the program.11er as reg ram may bee time for the coverage u11 the same Shared s regular program application n the employer re regarding the or the Reemployment chargeable al information g office Workforce Center Addition department. obtained f Section of the Programs Sectb0 Benefits �Notice of to Notice of Benefits Chargeable ent charged0 day Note es a quarterly statement, benef,t pay ou have a 3 department issues that lists eriod• Y statement. The dep form MDES 011th p s three 111 ors in the ant that is p Chargeable,p r d to o notify thpreceding department of any,errors a claim your account for i in the p eligibility maybe period t°n to the benefiEs X36 is late but es that is based on protest pertaining t of a MD relief of charges following after the ualifi andlor the third raised aftA disqualification until first ra ted• e effective adjudica not become was made. a late protestwh ch the late protest the week in 44 Benefit Payment The departure The program to detect and erates overpayments prevent administrative statewide These activities protect irregularities Ininistrative e11'ors Investigation ensuring that Protect the itunemployment e , and claimant an ' benefit only to eligible claimants. taxes alre°Corrected compensation fun fraud Detecting and that benefits by Ctln9 Be enefits are Benefit pier Paid Various methods payments a Computer cross are used to employers met match to compare benefit overpayments, ve work dates and with Payments pare quarterl rpa ported Protests wages re Made to claimants. wages re including to benefit ported b ns, Auditors employers'by Matters rel char 3'claimantsverify charges, follow relating � and These include g too benefit c w up on tips fromtheemPlOYet srn-to_ The ncludrte lost stolen checks irregularities are he public. overpayments. verpayments meat maintains and forgeries, also processed. individual records employer ents. tsnefit overpayments result n reduced all benefit Charges to Fraud and Collusion The department refers prosecution. flagrant deterrence programaity to ag nt cases of fraud all readminister an effective fraud the Courts for are Terence ds and depends o n cooperation from fraud ers to detection quire Y statute m e nand Reemployment Cooperation raired with thestorperov d information in a timely manner.employers to provide mplaYwiths quests helpsspecific Information v Employers R Fraud cases not Insurance Program r all Mil the on requested. disqualification handled in court a11117inneso cost f the disqualified penalties. Claimants actions receive to employers. claim or d from receiving marts e administrative °n subsea ng benefits for up t of fraud may be Claimants to r subsequent claims Employers to 52 weeks receive illegally on a current will in Collusion Penalized at least gaily or who collusion would on Is knowingly at lhel $500 and may Commit fraud to with hidden remuneration e t otherwise l Ping claimants y also n avoid entitle obtain Prosecuted. it other tion for entitled. This may benefits a and em ployers may services performed. Vi involve cash which they provisions of the Labe prosecuted as felony Violations wages°r other ny the ns ,v claimants ft under the fraud 45 overpayments of Benefit Overpaymentsoverp ents, Recovering Ben outstanding ov statements, Reco are used to recover filed on methodsinclude monthly s,liens Several m efits. They ment claim to tax refunds,resulting reemployment b benefits on reemploy a alai s, from ca rare claims filed g restitution ns, n in e re p court ordere es and inon deductions reements, property revel ec io ishment of`r'ag ayment p to the monthly p� rosecutions�garn �s from criminal prosecutions, b reporting potential violations' compensation claimant or who workers prevent fraud 'This includes any You can help 12)296-8115' employer who falsifies reports is ent at(6 ally or any taxes as required falsifies by department for and pay receiving information fails to disclose Economic Security Law. 46 In order to Protests:: Pea1s ntl TO Protect t essential y an employer and fairly, the departmentdeterminations, rights adjudication provide. file for ns, decisions both employers and clai Four benefits offer m e Yers an Process charges toe Protest d notices re d claimants notices employers' o or appeal regarding , all are also s accounts, rights. rig former workers who bine Each re all subject to protest of rateStatements of be w Period duringdetermination, decision, or appeal. assignments, benefit to respond within tion, a n, statement ' and ether b, di sin rhe protest and ng on all specifiedor appeal notice specifies be considered Parties. No Period the must be file the A protest° °n its s. No protestor appealdecision becomes d' If you fail for the r appeal must in fled ager that r final and Protest department r appeal. be writing a or appeal within the s To be timely, g and musts n Protest or period wit falls°n specified time limit. be fled forth the reasons no apphe eal prix must n Sat If the last dawith the postmarked, Sunday, Appeal departineritrr t working da ked, metered, or personally holiday,y of tthehe protest gather Bearings are responds in writing the persona/l info t espon riting to all weekend Y delivered writing to information a e mes Prose nd el holiday the ionfrm interestedpartie .nducted in Decisions and appeals, further appeal.interested Parties. All appellate Decision or by telephone ppellate decisionsre issued; to are n subject to 47 Your Employees s,form Information tor Notice to W orker Info in the that is available k ainta lace est and m our workplace different w lace eerahsite•ililil; Quired toin ysuremp °n a b your ts,a oster mu te.ph y encs, e p is yestablishm loyed� Thisj j,for S 22C,cophlet MDE - fordrsene f ts,f°r availablets d is also ment. Yis DES an MDES C by calld from y°ur the MDES-109 2)296'3643 ordering line ED ONLY TOOK IS INTEND ES NOT THIS HANDBOOK IT DO EGULATION INFORM E CE OF LAW, R AVE THE FORCE H OR RULE. 48 Ter UNFMP�oy �N\ Adiust� MFNT/Ns0p, merle 'W Assessment ,refunds NCE TAX solvency Auditingot)? o of Dislocate Page Bene fit records d Worker 28 Bene ft �Ost rates Fund Plans o°mmOn Pa ' empjOYee 21,26� 21 3p C° mmunity of aster account 29 mPutati °Wner Credit a on Period sh1 17 Data Privacy st Federal Un�mt cost rate 13 E sl°sated worker pl°yment Tax 2,16 4 EPIOY nr Fund;special assess 30 g unit meat nonresident obligations o f 21,26, 304 agricultural2 construction 1 covered2, S domestic 1 excluded Multi-state 3 11 Experience Weeks of c°unti 8 rates ng determining 2 8 ExPerienc�" -m and ema:num12 Experience ratitng a 3 °coun /9 19 18 19 49 5 30 t.tax Act(�eaiAaga�nst 16 11 Unempl°y10 mens tax as 21 FedeTastate ane%1W Oy 2,� Group P°counts tractors meats 6 Inde est cha g d on late pay 2,3,5 1nteCest cb 1,� tore 31 Jointea employees A ine(NID�S.13� 54 Le Liability uncle R Report to Deter 2,32 I1Son so count 2,31 t roup ac t of�cOn°mac Secure �onprO��ogtbe Department 2$ Offices ons 21 Ocganigov poc tt 2� n°npTOcit 2$ amounts due 32 f am s Yai atie on late Tep° to Pe ecocds info.- anon relat�ug 2,3 `l'16 Refunds ing employes, 20 Rein�burs 4 Successovsbip °f business itat�on acquisitiontaxable.cage es ttatto 25,21'30 1 15 1 suc° 1 ' effect°n 'co(de g of predecessor 53 exp hien f 21 liability 24 'Va itati0n 6 .tax wage hm e cumbers �axable telephone 2,5 tax Office down WL rate buy(Patel), e Ta x report,A co-verag Terme% %on°f °f coverage V oluntacY election 50 Wage Detail Report,' quarterly ges, compensation not included as 26 13 14 Sl 1 1:1010 S INSURANCE REEMpto INFORMATION page PROGRAM 47 34 Term ment issues 35 Appeals,reemPlOy 36 notification 45 Benefit claim 34 entitlement Benefit el ibility 41 Benefit eligibility Control 43 Benefits 43 Benefits charged 46 how extended 34 additionalepent recovery 35 overpayment 38 notification Claim efits ent claims 48 or ben Claims f reemploym Disqualifications, required 44 employees,for et W 47 Information Chargeable(IviDEs 36� efits Cb 54 Ben notice is reemployment issues n area Protests,r ment Insurance Di-vision 38 Reemploy 44 offices definitions Separation ep tattCWork-PTOgTain Sha 52 390 Norta to Office St' Paul, M oBert Street N 551 Employer rax Area Code 612 Ol Accounts Account registration Benefit charge Protests Billing statements 1 rnents and credits 296-6141 Contribution 296-6141 n business Feder ution rate buydo status or mailing 296-36 Federal UI wn address 76 Government andax 296-6141 296-6141 Independent non-profit accounts Interest contractor/e 296-3666 Liensand Penalties contractor/employer questions 296-3676 Payments and seizures 296-6141 Power°f and credits 296-3676 attorney 297-237 Tax liability 0 Tax re Y and tax rates 296-3676 Ports -assist Taxable ante for c 296-6141 e wages and covered completion 296-6141 Wage detail reporting employment 296-36 Wage detail_ g 76 Wage reporting errors me 296-6141 media PaY►n °rs and refunds 297-4323 9��323 Payment of Reemployment 296-367/p Reemployment Ins nt Benefits Forms Insurance Appeals 297-2177 and Posters Order 296-37 'n9 Line 4.S 296-3643 53 to Department of Sof the Minn�Ssecuri �l Offices Economic con°m � Area Offices Division�oyrnent Insurance (501)319-340941 1TTY b eemP Main (501)319" 1649 w Albert Lea 1 62-18p0 Workforce ((20)162-18051TV Center 1p1 Broadway 433-0555 A lexandria Ave.N\14 ((0)433-05561TV 6N 1900-8th (218)155-39g01TTY Austin i AvenuE (218)155" 6 1819 BemidJ (218)155'293 Bemidji Field Auditor 185.6450 h Ave (612)185-6450 _44511T_ NE 1201-89t (612)185-6451 12)185 g Blame #230 Field Auditors 612)18 5-645 workforce (21 g)82,8-'2450N 5 � Center 1919 S 6th Street. (218 j$2$:2603 Auditor ( 1516 Brainerd Field Aud• 612)898- 51 Burnhaven 612)898-1566 140 Burnsville Drive 689-11461,1.TY Audit (612) 689-�1 Field 1515 E_Hwy 95, 612) Office Cambridge Ste.C (21 8)819-5201 Y Workforce venue 8)819-08101TT Center 115 Cloquet P' (21 Cloquet 18) 81-6020 Cloq (2 2 1.60201TTY Workforce to g 28 Center 121 S Minneso (21 ) Crookston Street 54 Detroit La -7379 enteforcekes 801 Roosevelt Duluth (218)846 320 W 2nd St. (218)846 0772/TTY #205 Forks E. 161 Fjeld�quditor (I8) 723-4730 723- Faiont NE 6 E Central Ave (218) 723.4771 723-4732/TTY Y Center 923 N State Slee (218) 773-9841 rater t Faribault Field (507)235-55 Workforce 20 d`4uditor (507)235-5518/TTY 3 1g/V Center rce 1 S.Lyndale Ave (507)235-5518/�TY Fergus (507)33 2-3220 Workforce lls 125 W Field4uditot 5507) Center Lincoln ( 07)333322-332220/TTY Grand Ra Field ditoy (218 ) 739-75 Rapids flu 1221188J 739 6p/V Hibbing 1215 SE 2nd Avenue 7397507/rI Y Workforce 3920-13 (218)327-4480 Center th Avera (218)327 0 Field 4u e E (21 4480/ 1 Y Hutchinson ditoy (218)262-6777 n (218 6777 International nterna 2 Century Avenue )262-6777 Falls tlonal 40 (320)587-4740/V 'Workforce 4th Street (320)587 40/fir Center e 587-4740/ TTY(218 Y 283-9427/V Litchfield (218)283 Workforce 114 3436i�Y Center N Holcombe Ave (32p)693-2859'2859 693-2859/ITY SS (320)632.5421 Valls 109 6th Street NE N LittleWorkforce (507)389-6123N_,W or 389- Center 1650 Madison (50�1�389_558 3 Mankato Avenue Field Auditors (501)38 -6�236N (5 p1�j 53'1 623 TTY 1424 E•College Drive (5 Marshall AveN (612)520-3500N5291'r'TY Workforce 12p0 Plymouth (612)520-33536 Center (612)52 _3540 olis Auditors (612)52 ea Au ( 543 MIoak-force Field 612)520-3541 Center (65)520-3544 �°rth) ( 4000N (612)821- (612)821.4p131T�Y Street 1.4080 'I"1� East Lake S (612)82 4p81 CuterP°lis Field Auditors (612)821- (612) 1 4082 Workforce (61 821-4p83 6 South) ((612)945-3600 45:36391TTY 6121 Baker Road, 612 945-3620 N[innetOnka #111 Field Auditor (320)269_8819 ��„� 129 W' Nichols (320)269-8819 ontevide° 218)236-2101��TTY M Workforce ( 8 236 20 enter 11th StreetN (21 236_2191 �15- r Moorhead Ste 201 Field Auditor (3�0)619-361159511TTY Center p S Park Street 320) 13 Mora W orkf°rce Center 56 New Ulm CenterWork 1618 S.Broadway Owatonna (507)354,3138 Workforce (507)354-3138/TTY Center 110 W. Fremont St S Park Rapids 1p ( 07)455_5850 Ra 11 E.First Street Ramsey 6 21 Workforce 2098E 11th Avenue (218) 32 976 Coun Center 1/TTy (612) 779-5666 Red Wing (612) 779-5223/ TTY force 1606 T1'Y Center W. Third Street Rochester (612)385.648 300-1]th (612)385-6404/TTY 85-6404 TTY #112 Ave. NW (5p7)28 Roseau FJeld4uditors (507)285_ 7315/Y (507)28S 7333/TTI, St 20S-2nd Ave NW (507)280-2847 Cloud (218)46 Workforce 3333 W (218 3 Center division )463 2233 (320)25 3/TTY S- ield�uditors [362102))654_3266NSt.pawl 654 5147/TTY 53 Workforce 21S E. (320)255-2121 320)255-212 9 Center 9th Street (320)255-3094 St. Paul (612)228-3283 (Midway) 2455 W (612)228-3262/T Ave University TY Shakopee Field 4uditor (6 2)642_0363 113 )643.35 To -`� Shakopee (612)649-573 7/TTY wn Square (612)496-4160 612)49 4 (612)496.4160 57 4160/T T�. 29'1.2440 (612) 430.6830 61st Street dAuditor (612) 149p0 Field Au Stillwater (21g)681-0909 TTY alto Workforce (218)6g1_09091 Center 1301 PIw}' 1 East Thief River Northland a CommuDAY allege 4 Falls 'Technical (218)X49 ��041TTY Workforce Tech (218)149- 1 Center 820 N,9th St.,#200 (218)'149-313 Virginia Auditor 631-3240 Virg Field Au (218) 311Jefferson ef f er$On St.N (50'1)835-8240 W adena 105 3rd Avenue NE Waseca (612)552-5000 5�-50 p05IT� Workforce (612)552-50 52 1 Center 60 Mame (612)552_505 St.Paul Auditors 612)552.50 West S Field A (612)552-5053 Workforce (612)55�-505 6 Center (612)552-505 p 231_5114N E (3 2p�231-511 41TTY 19p0 Hwy 294 N X320)231-6p68 Auditor 4536068 Willmar Field Au (Spy) 29�p�T292,0 Y Workforce (50"1)453- Center 1250 H°mer Road Winona #200 501)316-3116N 'j6 31 161T'1� W°rkfonce Street (50"1)3'j 6 31 Center 511-10th Worthington Workforce Center 58 Ty_Te Telephone use d by hearing ear!ng unpairemay d andsAeecimpaired persons')Offices without TT be contacted hrougthe nneso e Minnesota red taRe/a3Se Twin Cities Metro Area,(61�)297-5353. • Greater Minnes a, -8 0 -3529, Normal telephone Olates apply. Th Ray Service eeWeeps people are hearing lm or speech cmpaired via thetelephone Assistants who the eccnuersati between . Frlnformatlor Minnesota customer relations at 1-80p_3775TTS elay users Voice. 59 • • '4\7\ MINNESOTA ALOPPr'i0V \\ WORKFORCE wow- \\\\\ CENTER /P--rip• Now�-�����". iii-�������� :T•irrin _.degr 1110111111 Ad. ill / pi E A . I 4/11 I L '41 r r A er AA ila7 Mai II 1 Inn The Minnesota Workforce Center System is a partnership of the Minnesota Department of Economic Security and your local Workforce Service Area. • • RECRUITING ASS/STANCE leti Listints: Did you know you can instantly advertise your openings our services last year, and job seekers at no charge? More than 238,000 job seekers l it akes to put your openings on our state wide one phone call or fax (see back page) is s job bank. Your openings will also be posted on the Internet at Ah eri a''s Job '.ank, the USA's Number 1 job listing site that gets more than 13 million SkillsNet RecrniNng: Tap into SkillsNet, an electronic data base of or re than 0,000 resumes! Staff will match resumesand refer SkillsNet s your best source for tes who meet your experience, skill and education requirements. professional, managerial,technical and clerical candidates. REDUCING TAX AND BUSINESS COSTS Hiring Advisor: This comprehensive software program specific to Minnesota includes information on employment law,job analysis, recruiting,building an applicant pool, reference checks, conducting interviews, drug testing, documenting discipline, and more. Work O s ,ortuni Tax Credit WOTC : You could qualify for tax ccredits for ed youth. people from "targeted" groups including welfare recipients and disadvantaged Tax & Employment Information: Need help with ADA,EEO,Reemployment Insurance, or workers' compensation? Ask for information or seminars on these and related topics. lob Analysis: Increase profits by assuring that your employees have the skills necessary to make your company more productive. Certified profilers identify the skills required forY our company and help you prioritize training needs if necessary. This fee-based service can also help you maintain compliance with EEO and ADA. Shared Work Program: Save human resource costs when your company kk reduced hours downturn in business. If your company qualifies, employees ca and collect partial Reemployment Insurance benefits to make up lost wages. LABOR MARKET INFORMATION Minnesota Salary Suryey: See how your wages compare to averages in niys your cogeographic is area. This survey can help you set wages for jobs and keep your Other Publications: Need information for business planning or expanding?We carry a variety of publications that forecast job market and economic trends, provide employment and unemployment statistics, and more. LABOR MARKET INFORMATION 296-6545 • • For the Workforce Center employer service erviCe location nearest you, ca// toll-free.. 1 -888- GET-JOBS (1 -888-438-5627) Minnesota Department of Economic Security home WWW.des.state.mn.us page: D • • • EED • g _ • . I . Here are two NO-COST i ways to immediately aQ►Vertise your,job openings to thousands of ' Job seekers! 1 . FAX the form on the b ack of this brochure to 612- 296-3488 (local call in the Twin ' ' Cities metro area), or; 2. CALL the job bank service center at 612-296-8400, TTY 612-297-2220, or toll-free outside the metro area 1-800-567-5627. THIS DOCUMENT IS AVAILABLE IN ALTERNATIVE FORMATS LIKE BRAILLE OR LARGE PRINT BY CALLING 612-282.6899 • • Request for Qualified Applicants ternet, WORKFORCETo advertise your job opening(s)on Minnesota's Job Bank and the n CENTER 11.6 FILL OUT AND AND FAX THIS FORM TO 612-2M96-3488N 55101. or mail to Job Bank,390 North Robert Street,Saint COMPANY: ADDRESS: STATE: _— ZIP: CITY: CONTACT PERSON: TTY: FAX: PHONE: if different than above): YOUR COMPANY'S NAME USED FOR UNEMPLOYMENT INSURANCE TAX( NATURE OF BUSINESS: IF JOB LOCATION IS OTHER THAN ABOVE ADDRESS, PLEASE SPECIFY: ADDRESS: STATE: ZIP: CITY: # OF OPENINGS�— JOB TITLE OF OPENING: ESSENTIAL SKILLS: PREFERRED SKILLS: EXPERIENCE REQUIRED: NONE _ #OF MONTHS EDUCATION REQUIRED: LICENSES OR CERTIFICATIONS NEEDED: JOB DUTIES(INCLUDE MACHINES OPERATED,TOOLS USED,HARDWARE,SOFTWARE, HOURS PER WEEK:�— TEMPORARY(DURATION OF JOB) IS THE JOB: REGULAR_ WED THU FRI SAT VARIED DAYS OF WEEK: (CIRCLE) SUN MON END TIME: KATE M OR EA HOS): START TIME: SHIM WORK HOURS(� (CIRCLE) HR WK MO YR BENEFITS(CIRCLE): HEALTH GE: $_�TO OTHER STARTING PAY RAN DENTAL LIFE VACATION TYPING/WPM DRUG PHYSICAL� OTHER TYPCALL TESTS REQUIRED: � IN PERSON__ RESUME HOW DO YOU WANT PEOPLE TO APPLY • YES NO DEADLINE FOR APPLYING: NO IS CHILD CARE AVAILABLE ON-SITE(CIRCL ES-03932(rev.4/97) IS JOB ON A BUS LINE? YES 1 10110 WW � 1� oik -MI 011111111N.flablik, .. ,� a., n.•, th MINNESOTA What 's TWORKFORCE alI CENTER talk---- about? It's about new and improved services! It's about a revolution! government and local commun ties have Employer services include: formed a powerful Unlimited job libank. to thousands of job seekers on partnership to offer a a state-wide job bank. full range of employment and training * 24-hour-a-day job listings to a world wide audience on the services. Employers,job seekers, students, and Minnesotans with special needs can * Interneternet attwww.des.state.mn.us/ajb/mnjb.htm. find more resources and information thanTime-savingautomated resume matching services through ever before. Minnesota SkillsNet. * Monney-saving employee profiling and assessment. It's a "one-stop"system! Workforce Hiring advice and information on ADA, EEO, workers' It'sCena unify local, state and federal compensation, and Reemployment employment * Local labor market information for business planning.1 P yment and raining programs into "one-stop"shops across Minnesota. P annrng. result quick and easy access to The Job seeker services include: employment, trainingand * Easy access to more than 120,000 job openings a year and support services. through a state-wide job bank and the Internet. It's locally based and responsive! * Job placement assistance,job seeking skills training and Local Workforce Councils oversee resume assistance. Workforce Centerrcservices to make sure * Resource rooms with job search and career libraries, ernet meetothe needs of rvlocat businessesmuand training information, PCs for resume theyzens. access, business profiles, corporate directoriingesn ad nd citilabor market information. * Job training, support services, and Reem to Insurance for qualifying job seekP yment Auk seekers. Services for Minnesotans with special needs include: f .•-,.., Veterans' Services, Rehabilitation Services, Services for - ro the Blind, Job Training Partnership Act(DTPA)Programs, Dislocated4 Worker Worker programs, Youth programs, Older ....2,.....! P grams, and more depending on the location. lir 1 r;1 a For the Workforce Center nearest you, call toll-free Ffil 1-888-GET-JOBS (1-888-438-5627).For more information contact the Min nesota Department of /":' i I, Economic Security at 612-282-6899, 612-282-5909 TTY, . t l ell or on the Internet at www des state.mn.us. ES-03997 y ; *�; This document is available in altemative formats like Braille or Print by calling 612-282-6899 UQ,u.s Ar-&i cles ing to eve seen a o o gem ive There are even bigger changes for he better.Not all change will be about years! A new high school,a change coming. Stillwater's City Hall is positive, but we can hope. Given why is of location for one junior high, at adding a floor and a handicapped- today's leadership and the valley's me to least one new elementary school...a accessible elevator.The levee wall is spirit,it's a safe bet that we'll at least D.C.? remodeledandexpandedjail...design about to be repaired and extended(if movein a positive direction. ver go vill be GUEST COLUMN . our El J. miellyl iscrucial Earl � n utfromy p public ih ak Park Heights and the have been completed. I■ St.Croix Valley are great 4.Oak Park Heights has in the O to live.So,I feel it planning stages a new park very "arious placesclose to this property.It could be rRyan is necessary to comment about an up to 15 acres of passive and issue that has lately been a topic age in of considerable discussion:The active uses.We will have green year, space available and many new ion and Krueger Tree Farm. "-` ' 4 trees will be planted. Needless to say,no one was � • �,- « were 5.Twenty-five percent of Oak more shocked than I,and I m sure �' ` / �� � ,� Park Heights is tax-exempt vents. r my fellow council members,at r it has the visual impact of this property ! property used for parks or public nor to over the last few weeks,but the structures. vening6.The eastern portion of the disposition of the tree farm started y been to take shape many years ago and �4%% j school property was left very given j f much in its raw stages as an :idence many different players have been 6, involved. environmental learning center. ;ready Throughout the late'80s and •`,`,/ L 7.The Autumn Ridge home anddevelopment razed very few trees early'90s,as the Valley grew,the i need for a new high school BARB O NEAL and the city will be planting me the became clear.A referendum for ornamental trees in this area to many this school was passed by the years a large "For Sale"sign sat on accentuate what is now present. :I never voters of School District 834. Highway 36,very noticeable to 8.There has been a very clear o think The land chosen for this site was anyone who traveled this road. signal from residents all over the he link in Baytown Township and City Hall was swamped with Valley for certain types of he high included part of the tree farm. inquiries from developers,but there businesses that could locate on Of high Oak Park Heights had the was no major objection voiced to this property very easily. venter availability of public utilities the city about the sale and 9.Again,this property is >vening (sewer and water),better known disposition of the trees.The located on the MUSA line,which ith this as the MUSA line;thus the property was sold two years ago makes it easily accessible to mylandowners,including those of and the new owner has gone about public utilities. .ankDr the this property,petitioned the city the natural course of action— I feel the future of any 7 for annexation. trying to develop his property. community lies within a hat they A public hearing was held, Consequently,the progress of the cooperative partnership of its st year' and as I recall there was no major school situation,annexation and elected officials,residents, 1 of the conversation about the possible sale and resale of this land has been businesses and the community at umn.I use of the Krueger land.Oak Park well documented by the press and large. A strong community must ope that Heights was required to amend its City Council proceedings. be pro-active rather than insight comprehensive plan to include I'd like to point out some facts! reactive,and generally the Oak letabout our recommendation on the future 1.The sale of the land and Park Heights City Council has usage of this location.In keeping disposition of the trees was largely followed this path. will :will bea with the consistency of the between the property owner and the Therefore,input from our will be Highway 36 corridor along the buyer.We cannot as city officials public before the fact is more ppefully MUSA line(which is a major dictate the terms of that sale. crucial than after the fact. growth predictor),our plan 2.The current property owner We are elected by you.. showed this particular area as a has replanted thousands of those Consequently,we must be kept e people commercial/retail and residential/ trees on other properties within aware of your concerns so we can idea of business transition area.Again,a Oak Park Heights,as well as make decisions that reflect your student public hearing was held,and selling some to other developers to needs and your desires. only the again there were no major plant within the community. We can be reached through nouns of objections. 3.The property owner will be City Hall at 439-4439.Voice almtmity The property owners of the planting thousands of new trees in messaging is available. tree farm decided to sell their the near future once the grading Barb O'Neal is mayor of Oak 1Friday business and for more than 1 1/2 and construction for public utilities Park Heights. CITY OF 1 ... ; mike OAK PARK HEIGHTS cl`` '°° •�� k -- 14168 N. 57th Street•Box 2007 •Oak Park Heights,MN 55082 •Phone: (612) 439-4439 •FAX 439-0574 May 31, 1996 Letter to the Editor: Oak Park Heights and the Valley are great places to live! So, I feel it is necessary to comment about an issue which has lately been a topic of considerable discussion. The Krueger Tree Farm. Needless to say no one was more shocked than I and I'm sure my fellow Council Members, at the visual impact of this property over the last few weeks, but the disposition of the Tree Farm started to take shape many years ago and many different players have been involved. Throughout the late 80's and early 90's, as the Valley grew,the need for a new high school became clear. A referendum for this school was passed by the voters of school district #834. The land chosen for this site was in Baytown Township and included part of the tree farm. Oak Park Heights had the availability of public utilities (sewer and water), better known as the MUSA line, thus s the land owners, including those of this property,petitioned the City for annexation. A public hearing was held and as I recall there was no major conversation about the possible use of the Krueger land. Oak Park Heights was required to amend•its comprehensive plan to include our recommendation on the future usage of this location. In keeping with the consistency of the Highway 36 corridor along the MUSA line(which is a major growth - predictor) our plan showed this particular area as a commercial/retail and residential/business transition area. Again a public hearing was held and again no major objections. The property owners of the tree farm decided to sell their business and for well over one and one-half years a large"FOR SALE" sign sat on Highway 36,very noticeable to anyone who traveled this road. City hall was swamped with inquiries from developers but there was no major objection voiced to the City about the sale and disposition of the trees. The property was sold two years ago and the new owner has gone about the natural course of action-trying to develop his property. Consequently,the progress of the school situation, annexation and sale and resale of ,this land has been well documented by the press and City Council proceedings. I- I'd like to point out some facts!! - 1. The sale of the land and disposition of the trees was largely between the property owner and the buyer. We cannot as City Officials dictate the terms of that sale Tree City U.S.A.. 2. The current property owner has replanted thousands of those trees on other properties within Oak Park Heights as well as selling some to other developers to plant within the community. 3. The property owner will be planting thousands of new trees in the near future once the grading and construction for public utilities have been completed. 4. Oak Park Heights has in the planning stages a new park very close to this property. It could be up to fifteen acres of passive and active uses. We will have green space available and many new trees will be planted. 5. 25% of Oak Park Heights is tax exempt property used for parks or public structures. 6. The eastern portion of the school property was left very much in its raw stages as an environmental learning center. 7. The Autumn Ridge home development razed very few trees and the City will be planting ornamental trees in this area to accentuate what is now present. 8. There has been a very clear signal from residents all the Valley for certain types of businesses which could locate on this property very easily. Again,this property is located on the MUSA line, which makes it easily :: " accessible to public utilities. I feel the future of any community lies within a cooperative partnership of its elected officials,residents, businesses and the community at large. A strong community must be ha: Active rather than reactive and generally Oak Park Heights City Council has followed this path. Therefore, input from our public before the fact is more crucial than after the fact. We are elected by you. Consequently,we must be kept aware of your concerns so we can make decisions which reflect your needs and your desires. We can be reached through City Hall, 439-4439. Voice Messaging is available. Barb O'Neal,Mayor City of Oak Park Heights • . May-30-96 1O : 46P Mayor Barb ONeal OPH 612 351 7.09E P _ 02 05/29/96 12:29 C i TY OF OAK PARK HE I GFiTS > 612 351 1 Nu.o..)v • -) A '0 CCV/j):)' Fr Letter tei the Editor: ,2s e / Yo Oak Park Heights and the Valley are great places to live! So, I feel it is necessary to comment about an issue which has lately been a topic of considerable discussion. The Krueger Tree Farm. Needless to say no one was more shocked than I and I'm sure my fellow Council Members, at the visual impact of this property over the last few weeks,but the disposition of the Tree Farm started to take shape many years ago and many different players have been involved. Throughout the late 80's and early 90's, as the Valley grew,the need for a new high school became clear. A referendum for this school was passed by the voters of school district #834. The land chosen for this site was in Baytown Township and included part of the tree farm. Oak Park Heights had the availability of public utilities(sewer and water),better known as the MUSA line,thus the l da�_wners,including those of this property,petitioned the City for annexation. A public hearing was held and as I recall there was no major conversation about the possible use of the Krueger land. Oak Park Heights was required to amend its comprehensive plan to include our recommendation on the future.usage of this location. In keeping with the consistency of the Highway 36 corridor along the MUSA line(which is a major growth predictor)our plan showed this particular area as a commercial/retail and residential/business transition area. Again a public hearing was held and again po major objections. The property owners of the tree farm decided to sell their business and for well over one and one-half years a laege"FOR.SALE"sign sat on Highway 36,very noticeable to anyone who traveled this road. City hall was swamped with inquiries from developers but there was no major objection voiced to the City about the sale and disposition of the trees. The property was sold two years ago and the new owner has gone about the natural course of action-trying to develop his property. Consequently,the progress of the school situation, annexation and sale and resale of this land has been well documented by the press and City Council proceedings. I'd like to point out some facts!! 1. The sale of the land and disposition of the trees was largely between the property owner and the buyer. We cannot as City Officials dictate the terms of that sale. 2. The current property owner has replanted thousands of those trees on other properties within Oak Park Heights as well as selling some to other developers to plant within the community. 3. The property owner will be planting thousands of new trees in the near future once the grading and construction for public utilities have been completed. 4. Oak Park Heights has in the planning stages a new park very close to this property. It could be up to fifteen acres of passive and active uses. We will have green space available and many new trees will be planted. 5. 25%of Oak Park Heights is tax exempt property used for parks or public structures. May-30-96 10 : 46P Mayor Barb ONeal OPH 612 351 - 1095 P - 03 05/29/96 12:29 CITY or OAK PARK. HE I GHTS i 612 351 1095 NO. 632 PO4 J 6. The eastern portion of the school property was left very much in its raw stages as an environmental learning center. 7. The Autumn Ridge home development razed very few trees and the City will be planting ornamental trees in this area to accentuate what is now present. 8. There has been a very clear signal from residents all over the Valley for certain types of businesses which could locate on this property very easily. 9. Again,this property is located on the MUSA line,which makes its acoeee a C� public utilities;wnl —11t- I feel the future of any community lies within a cooperative partnership of its elected officials,residents,businesses and the community at large. A strong community must Activl rather than reactive and generally Oak Park Heights City Council has followed this path. Therefore,input from our public Won the fact is more crucial than after the fact. We are elected by vow ConsequergiTwe must be kept aware of your concerns so we can make decisions which reflect your nee&and vaur desires. We can be reached through City Hall, 439-4439. Voice Messaging is available. Barb O'Neal,Mayor City of Oak Park Heights a t.,/ CLA Cou�re K T I rufirees./t Letter to the Editor: Oak Park Heights and the Valley are great places to live! So, I feel it is necessary to comment about an issue which has lately been a topic of considerable discussion. The Krueger Tree Farm. Needless to say no one was more shocked than I and I'm sure my fellow Council Members, at the visual impact of this property over the last few weeks, but the disposition of the Tree Farm started to take shape many years ago and many different players have been involved. Throughout the late 80's and early 90's, as the Valley grew, the need for a new high school became clear. A referendum for this school was passed by the voters of school district #834. The land chosen for this site was in Baytown Township and included part of the tree farm. Oak Park Heights had the availability of public utilities (sewer and water), better known as the MUSA line,thus the land owners, including those of this property, petitioned the City for annexation. A public hearing was held and as I recall there was no major conversation about the possible use of the Krueger land. Oak Park Heights was required to amend its comprehensive plan to include our recommendation on the future usage of this location. In keeping with the consistency of the Highway 36 corridor along the MUSA line (which is a major growth predictor) our plan showed this particular area as a commercial/retail and residential/business transition area. Again a public hearing was held and again no major objections. The property owners of the tree farm decided to sell their business and for well over one and one-half years a large "FOR SALE" sign sat on Highway 36, very noticeable to anyone who traveled this road. City hall was swamped with inquiries from developers but there was no major objection voiced to the City about the sale and disposition of the trees. The property was sold two years ago and the new owner has gone about the natural course of action-trying to develop his property. Consequently,the progress of the school situation, annexation and sale and resale of this land has been well documented by the press and City Council proceedings. I'd like to point out some facts!! 1. The sale of the land and disposition of the trees was largely between the property owner and the buyer. We cannot as City Officials dictate the terms of that sale. 2. The current property owner has replanted thousands of those trees on other properties within Oak Park Heights as well as selling some to other developers to plant within the community. 3. The property owner will be planting thousands of new trees in the near future once the grading and construction for public utilities have been completed. 4. Oak Park Heights has in the planning stages a new park very close to this property. It could be up to fifteen acres of passive and active uses. We will have green space available and many new trees will be planted. 5. 25%of Oak Park Heights is tax exempt property used for parks or public structures. 6. The eastern portion of the school property was left very much in its raw stages as an environmental learning center. 7. The Autumn Ridge home development razed very few trees and the City will be planting ornamental trees in this area to accentuate what is now present. 8. There has been a very clear signal from residents all over the Valley for certain types of businesses which could locate on this property very easily. 9. Again,this property is located on the MUSA line, which makes its access to public utilities very easily. I feel the future of any community lies within a cooperative partnership of its elected officials, residents, businesses and the community at large. A strong community must be Pro- Active rather than reactive and generally Oak Park Heights City Council has followed this path. Therefore, input from our public before the fact is more crucial than after the fact. We are elected by you. Consequently,we must be kept aware of your concerns so we can make decisions which reflect your needs and your desires. We can be reached through City Hall, 439-4439. Voice Messaging is available. 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