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The information provided herein is the confidential and proprietary work product of CBIZ and cannot be disclosed, copied or distributed to outside

third parties without the prior written consent of CBIZ. This information can be expressly used only for the intended purpose and recipient.

For December 31, 2016

CBIZ, Inc.

3625 Cumberland Blvd. SE, Suite 800

Atlanta, GA 30339

Telephone: (770) 858-4500

Completed January 2017

Medical, Pharmacy and Dental Incurred But Not Paid (IBNP) Report

CONFIDENTIAL

ABC Company