NOTICE TO ALL EMPLOYEES ELIGIBLE TO PARTICIPATE IN THE

MEISNER ELECTRIC INC. SAVINGS AND INVESTMENT PLAN

This notice is to inform all employees of Meisner Electric Inc. who are eligible to participate in the Meisner Electric Inc. Savings and Investment Plan (the “Plan”) that an application is to be made to the Internal Revenue Service (“IRS”) for an advance determination on the qualification of the Plan.

Plan Name and Number:                                      Meisner Electric Inc. Employees Savings and Investment Plan; #002

Applicant's Name, Address, and EIN:              Meisner Electric Inc.
220 N.E. First Street
Delray Beach, FL  33444
EIN: 59-2312811

Plan Administrator's Name and Address:        Same as above

The application will be filed on February 26, 2002 with EP Determinations, Internal Revenue Service Center, P.O. Box 192, Covington, KY 41012-0192, for a determination as to whether the Plan as amended continues to meet the qualification requirements of Internal Revenue Code section 401.  The IRS has previously issued a favorable determination letter with respect to the qualification of the Plan.

  Generally, each employee of Meisner Electric Inc. is eligible to participate in the Plan on the first day of calendar quarter following the date they attain age 21 and have completed one year of service.         

RIGHTS OF INTERESTED PARTIES:  You have the right to submit to EP Determinations, at the above address, either individually or jointly with other interested parties, your comments as to whether this Plan meets the qualification requirements of the Internal Revenue Code.  You may instead, individually or jointly with other interested parties, request the Department of Labor (the “Department”) to submit, on your behalf, comments to EP Determinations regarding qualification of the Plan.  If the Department declines to comment on all or some of the matters you raise, you may, individually, or jointly if your request was made to the Department jointly, submit your comments on these matters directly to EP Determinations.

REQUESTS FOR COMMENTS BY THE DEPARTMENT OF LABOR:  The Department of Labor may not comment on behalf of interested parties unless requested to do so by the lesser of 10 employees or 10 percent of the employees who qualify as interested parties.  The number of persons needed for the Department to comment on the Plan is 10.  If you request the Department to comment, your request must: (i) be in writing, (ii) specify the matters upon which you request comments, and (iii) specify the Plan's name and number and the Applicant's name and EIN set forth above and the number of persons needed for the Department to comment.  A request to the Department to comment should be addressed to:  Deputy Assistant Secretary/Pension & Welfare Benefits Administration, ATTN:  3001 Comment Request, U.S. Department of Labor, 200 Constitution Avenue, N.W., Washington, D.C. 20210.

COMMENTS TO THE IRS:  Comments submitted by you to EP Determinations must be in writing and received by the IRS by April 12, 2002.  However, if there are matters that you request the Department of Labor to comment upon on your behalf, and the Department declines, you may submit comments on these matters to EP Determinations to be received by it within 15 days from the time the Department notifies you that it will not comment on a particular matter or by April 12, 2002, whichever is later, but not after April 29, 2002.  A request to the Department to comment on your behalf must be received by it by March 13, 2002, if you wish to preserve your right to comment on a matter upon which the Department declines to comment, or by March 25, 2002 if you wish to waive that right.

ADDITIONAL INFORMATION:  Detailed instructions regarding the requirements for notification of interested parties may be found in sections 17 and 18 of Rev. Proc. 2002-6.  Additional information concerning this application (including, where applicable, a copy of the Plan; the application for determination; any additional documents dealing with the application that have been submitted to the Service; and a copy of section 17 of Rev. Proc. 2002-6) is available at the Human Resources office during the hours of 9:00 a.m. to 4:30 p.m. for inspection and copying.  (There is a nominal charge for copying and/or mailing.)