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Footnote ¹Easy Online Payroll® monthly payroll service fees are waived during the first 3 months of enrollment. Additional fees for exceptions processing and other special services may apply during your free trial period. If there is no activity on your Easy Online Payroll account for the first 60 days after opening your account, we reserve the right to terminate your payroll service. After your 3 month free trial is over, monthly fees are automatically charged until you cancel the service. The monthly payroll service fee applies each month you are enrolled, whether or not you use the payroll service. The maximum number of active employees being paid cannot exceed 50. Billing occurs on the last banking day of the month. Additional fees for exceptions processing and other special services may apply. Pricing does not include applicable sales tax. There is a waiting period of up to 5 business days before you can use direct deposit for the first time. All direct deposits must be approved 2 banking days before each pay day, by 11pm ET. Easy Online Payroll service requires Internet access, and Internet service provider fees may apply. Not available in Washington or Idaho.

Monthly Fees: Easy Online Payroll offers two service levels, Plus and Basic. Easy Online Payroll Plus Service is $36 per month. Easy Online Payroll Basic Service is $20 per month. With the Basic Service you will receive a $20 discount in any month you pay all your employees by direct deposit to a Bank of America account. For both the Plus and Basic Services, if you pay more than 20 employees, but not all are paid by direct deposit to a Bank of America account, an additional monthly fee of $2 will be charged for each employee over 20.

Direct deposit to banks other than Bank of America is only offered in the Plus level of service. An additional monthly fee of $12 per state applies for state tax filing and payment support for each state in addition to your primary state in which you (i) have a work location, (ii) withhold taxes, or (iii) pay reportable wages (even if no tax is withheld). The monthly fee for additional states applies for each month in which you meet these criteria, whether or not you use the payroll service in that month. Multi-state tax filing is only available with the Plus level of service and will be available March 2009.

Footnote ²Applies to Bank of America MyAccess Checking® accounts only. For each month that a direct deposit is not received, a monthly maintenance fee applies.

Footnote ³Credit is subject to approval, and normal credit standards apply. Rates and terms are subject to change without notice.