zaro_ex3

Exhibit 3: Switching Products

	Percentage who planned to use the same product next year	Percentage who would recommend the product to a colleague	Percentage who converted from another product last year	Satisfaction with conversion package rating (1=poor, 5=good)
Tax program
Drake Software	88.2%	94.1%	17.6%	2.50
GoSystem Tax RS	93.9%	82.0%	10.2%	2.33
Lacerte	95.3%	93.8%	1.2%	4.17
Max Plus	83.3%	79.1%	27.3%	2.55
ProSeries	85.5%	87.7%	0.7%	3.00
ProSystem fx Tax	97.8%	94.9%	3.2%	3.30
TaxWise	66.7%	66.7%	25.0%	2.33
TaxWorks	92.9%	96.4%	20.7%	3.50
UltraTax	97.2%	92.3%	14.0%	3.35
Average	89.0%	87.4%	13.3%	3.00

Reasons for switching to another product
	Drake Software	GoSystem Tax RS	Lacerte	Max Plus	ProSeries	ProSystem fx Tax	TaxWise	TaxWorks	UltraTax	Average
Price	32.0%	0.0%	14.3%	91.7%	0.0%	8.7%	66.7%	83.3%	20.0%	37.1%
Hard to use or install	8.8%	0.0%	57.1%	8.3%	0.0%	4.3%	0.0%	0.0%	9.1%	9.8%
Poor support	11.2%	20.0%	28.6%	0.0%	0.0%	21.7%	0.0%	16.7%	5.5%	12.3%
Lacked necessary functions	13.6%	0.0%	57.1%	8.3%	0.0%	21.7%	0.0%	0.0%	9.1%	12.6%
Was not accurate	3.2%	0.0%	14.3%	0.0%	0.0%	0.0%	33.3%	0.0%	3.6%	6.4%
Other	53.6%	80.0%	42.9%	16.7%	0.0%	65.2%	33.3%	16.7%	67.3%	38.5%

CPEOs provide peace of mind around payroll services