91-4  Obsolete

				             Other Fringe	   Fee
	   Retirement		FICA		Benefits	Remissions	Total

Group A	    21.48%		7.65%		7.23%				36.36%
Group B	    12.00%		7.65%		7.23%				26.88%
Group C				7.65%		7.23%				14.88%
Group D	    11.00%		7.65%		7.23%				25.88%
Group E	    11.25%		7.65%		7.23%				26.13%
Group F				7.65%						 7.65%
Group G	    11.00% (1)		7.65%						18.65%
Group H						$346  (2)	$2343  (3)	$2689

Group A - TIAA-CREF personnel on 10 and 12 month appointment employed prior to January 1, 1989.
Group B - TIAA-CREF personnel on 10 and 12 month appointment employed after December 31, 1988.
Group C - Fringe Benefits and FICA on summer salaries of 10 month appointed TIAA-CREF personnel.
Group D - PERF personnel.
Group E - PERF personnel who converted to TIAA-CREF.
Group F - Hourly non-student personnel and internal consultants.
Group G - PERF personnel on internal consulting basis.
Group H - Qualified graduate student employees (See Important Notices 90-6 and 90-7).

1. If the PERF person had converted to TIAA-CREF this amount should be 11.25%.
2. Health insurance should be a flat amount of $346 per year (half the amount for one semester and nothing for summer only). It should be placed in the fringe benefit category of the budget and included in the base for calculating indirect cost.
3. This is a projected amount since fees have not been established for 1991-92. It should be proportioned on a monthly basis for projects less than one year and placed in the "Other" category of the budget. No indirect costs are calculated on fee remissions.