A special message from CCH

From: Leslie Bonacum (Leslie_Bonacum@cch.com)
Date: Fri Sep 14 2001 - 14:30:20 PDT


CCH INCORPORATED and its employees extend their heartfelt sympathy to our
friends, colleagues, customers, business partners and others who have been
affected by the recent acts of terrorism against the United States and its
citizens.

CCH will stand by them with special assistance and support during this very
difficult time. We have initiated a customer disaster recovery program and
when you are ready, we are here to help.

As part of our program we've established a special Customer Service
telephone
hotline for our information product customers in New York City and the
Washington, D.C. area. Customer Service representatives have been assigned
to specifically help those who need to replace destroyed products, change
shipping addresses, retrieve ids and passwords or who have any other
questions about their service or accounts.

The toll-free number, available Monday through Friday, 7 a.m. to 6 p.m. CT,
is
800 443 2431.

CCH sales representatives serving New York City may be reached directly at
these telephone numbers:
               Business and Finance Group 212-590-9032
               Federal and State Tax Group 212-590-9027
               Health and Human Resources Group 212-590-9051

Or, you may contact CCH Customer Service via e-mail at
http://support.cch.com/csinq/

Here is other information we'd like you to know about CCH's
customer disaster recovery program:

* CCH will replace any print and CD-ROM subscription products to which
you currently subscribe, free of charge, and pay all shipping costs.

* If for some reason, we aren't able to replace your specific product,
perhaps it is out of print or no longer available in the original format,
we will provide a like product in its place.

* We have temporarily halted the mailing of all product updates,
newsletters,
invoices and billing statements to our customers located in the World Trade
Center and the surrounding area. We will hold all materials until you are
ready to receive them. To resume your mailings, simply contact us at the
toll
free hotline number above.

* If your product subscription ends before you are able to resume your
business or practice, CCH will automatically renew your subscription so you
can be assured your service is uninterrupted and that your products stay
current and
complete.

* To aid in reconstructing your library, we will provide you with a list
of your CCH products.

* All CCH Internet Research NetWork product ids and passwords will
remain active so you may continue to access and use your web and online
subscription products from any location convenient for you. Please feel free
to contact
us if you need these.

* To meet your interim needs while print or CD-ROM products are being
replaced, we will be happy to provide you with temporary access to the CCH
Internet Research NetWork.

Once again, we'd like you to know that our thoughts are with our customers
and friends in this very difficult time. We are standing by and are ready
to
assist you.

CCH INCORPORATED



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