For the PwC xTax Annual Tax Case Competition, 2009

1. The xTaX Factor Presented bY Cory Murphy Noah Leavitt Laura Muenchen SUnny Cho Douglas Jiang

2. Impact Lifestyles, Impact Health Care 84% of Health Care Costs Lifestyle Related Indiana University Study Tobacco Costs $3400 US Dollars Per Employee, Average United States of America, State of Ohio National Chronic Disease and Prevention Center Loss of Productivity Smoking Breaks Twice as Many Sick Days

3. Impact Lifestyles, Impact Health Care Obesity Costs $1200 US Dollars Per Employee, Average In United States of America Indiana University Study Unhealthy Lifestyles Cost Tobacco Tax,%3 Increase Fast Food Tax, %2 Increase Monosodium Glutamate, %2 Increase High Fructose Corn Syrup, %2 Increase

4. Health Care Changes Dutan’s health care 100% deductable Change based on evaluation Insurance companies will require an evaluation Age, sex, and health history

5. Tax Deductions for Businesses Investments in Agriculture Encourage agricultural growth within the country Investments in Raw Materials Production Create a self efficient country reducing imports Energy Production and Energy Efficiency Decrease importing energy and resources Investments in Healthcare Involve businesses in promoting good health

6. The xTaX Factor THANK YOU FOR YOUR TIME.