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Services Agreement [Schedule C] - Morgan Stanley Dean Witter & Co. and International Business Machines Corp.

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                                   SCHEDULE C

                                     Charges


                                                                                                       
1.    INTRODUCTION ........................................................................................... 1

2.    DEFINITIONS ............................................................................................ 1
   2.1   Certain Definitions. ................................................................................ 1
   2.2   Other Terms. ........................................................................................ 4

3.    INDIVIDUAL SERVICE ELEMENTS AND RESOURCE UNIT DEFINITION ............................................... 4
   3.1   IPSS Services ISEs. ................................................................................. 4
   3.2   Data Network Services ISEs. ......................................................................... 8
   3.3   Voice Services ISEs. ................................................................................ 8

4.    IPSS SERVICES PRICING METHODOLOGY ...................................................................... 9
   4.1   IPSS Annual Baseline Volumes. ....................................................................... 9
   4.2   Annual Service Charge and Monthly Service Charge. ................................................... 9
   4.3   Additional Resource Charges and Reduced Resource Credits. .......................................... 10

5.    DATA NETWORK SERVICES PRICING METHODOLOGY ............................................................. 11

6.    VOICE SERVICES PRICING METHODOLOGY .................................................................... 12

7.    OTHER CHARGES AND CREDITS ............................................................................. 12
   7.1   SSA Charges. ....................................................................................... 12
   7.2   { * }. ............................................................................................. 12
   7.3   Customer Surplus Adjustment Credit. ................................................................ 13
   7.4   Cost of Living Adjustment. ......................................................................... 14
   7.5   Special Print Forms. ............................................................................... 14
   7.6   New Services Commitment. ........................................................................... 14

8.    MINIMUM ANNUAL REVENUE COMMITMENT ..................................................................... 15
   8.1   MSDW Aggregate Spending and the MARC. .............................................................. 15
   8.2   Revenue Adjustment. ................................................................................ 16

9.    TERMINATION FOR CONVENIENCE CHARGES ................................................................... 16

10.   TECHNOLOGY TRANSFER ................................................................................... 17

11.   PERSONNEL RESOURCES AND RATES ......................................................................... 17


ATTACHMENT C-1:  IPSS Annual Baseline Volumes by Individual Service Element ............................. C1 - 1
--------------

ATTACHMENT C-2:  IPSS Services ARCs and RRCs ............................................................ C2 - 1
--------------

ATTACHMENT C-3:  Data Network Services ISEs, Resource Units and Resource Unit Pricing ................... C3 - 1
--------------

ATTACHMENT C-4:  Personnel Resource Categories .......................................................... C4 - 1
--------------

ATTACHMENT C-5:  Example of Calculation of ARCs and RRCs ................................................ C5 - 1
--------------


________________________________________________________________________________
Schedule C to Services Agreement          C-i              MSDW/IBM Confidential
                                                            Final Execution Copy

<PAGE>

1.       INTRODUCTION

         This Schedule C describes the methodologies for calculating the charges
         under the Agreement. The charges described in this Schedule C, and any
         other charges expressly set forth in the Agreement, shall compensate
         IBM for all resources used to provide the Services. In addition, this
         Schedule describes the measures of resource utilization and the
         tracking of such usage.

2.       DEFINITIONS

         2.1    Certain Definitions.
                -------------------

                As used in this Schedule C:

                (a)   "Additional Resource Charge" or "ARC" shall have the
                      meaning set forth in Section 4.3(a) of this Schedule C.

                (b)   "Annual Service Charge" or "ASC" shall have the meaning
                      set forth in Section 4.2 of this Schedule C.

                (c)   "ARC Deadband" shall have the meaning set forth in Section
                      4.3(a) of this Schedule C.

                (d)   "Class A Work" shall mean processing work for which MSDW
                      elects to receive a level of service in which CPU address
                      space corresponding to such work receives host processing
                      resources (including CPU time, memory and I/O) on a
                      first-priority basis before CPU address space
                      corresponding to Class B Work or Class C Work that
                      simultaneously require such resources.

                (e)   "Class B Work" shall mean processing work for which MSDW
                      elects to receive a level of service in which CPU address
                      space corresponding to such work receives host processing
                      resources (including CPU time, memory and I/O) on a
                      second-priority basis before CPU address space
                      corresponding to Class C Work that simultaneously requests
                      such resources, but after CPU address space corresponding
                      to Class A Work that simultaneously require such
                      resources.

                (f)   "Class C Work" shall mean processing work for which MSDW
                      elects to receive a level of service in which CPU address
                      space corresponding to such work receives host processing
                      resources (including CPU time, memory and I/O) on a
                      third-priority basis after CPU address space corresponding
                      to Class A Work or Class B Work that simultaneously
                      require such resources.

                (g)   "COLA" shall have the meaning set forth in Section 12.6 of
                      the Agreement.

                (h)   "CPU Second" shall mean, with respect to any mainframe CPU
                      host used to provide IPSS Services, the quantity of CPU
                      processing time (i.e., task control blocks plus service
                      request blocks) on such host that is equivalent after
                      normalization (using the applicable SRM constant below) to
                      one (1) single image, single processing second
                      approximating an IBM 370/158-3 CPU host with an assumed
                      processor speed of one (1) MIPS. The system resource

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Schedule C to Services Agreement          C-1              MSDW/IBM Confidential
                                                            Final Execution Copy

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                      manager ("SRM") constants used to calculate CPU Seconds
                      for the host Equipment shall be as follows:



                      ------------------------------------------------------------------------------------------
                                                              Table C-1
                      ------------------------------------------------------------------------------------------
                                        Host/1/                                    SRM Constant
                      ------------------------------------------------------------------------------------------
                                                                                
                                         { * }                                         { * }
                      ------------------------------------------------------------------------------------------
                                         { * }                                         { * }
                      ------------------------------------------------------------------------------------------
                                         { * }                                         { * }
                      ------------------------------------------------------------------------------------------
                                         { * }                                         { * }
                      ------------------------------------------------------------------------------------------
                                         { * }                                         { * }
                      ------------------------------------------------------------------------------------------
                                         { * }                                         { * }
                      ------------------------------------------------------------------------------------------
                      /1/ Prior to utilizing a mainframe host processor other than any of those set forth
                      in this table C-1, IBM shall propose the corresponding applicable SRM constant and
                      obtain MSDW's verification that the IBM-proposed constant is in fact the applicable
                      SRM constant. Upon the request of MSDW, IBM shall provide MSDW with the SRM constants,
                      formulas, methodology and other information utilized by IBM to perform CPU Second
                      normalizations.

                      /2/ Notwithstanding this SRM constant, IBM shall utilize the constant { * } in lieu of
                      this SRM constant of { * } for performing CPU Second normalizations in order to account
                      for certain charging attributes existing as of the Effective Date with respect to { * }.
                      ------------------------------------------------------------------------------------------


                (i)   "DASD Class of Service", and the terms "DASD Permanent",
                      "DASD Work", "DASD ML1" and "DASD ML2" shall have the
                      meanings given such terms in Schedule A.

                (j)   "Individual Service Element" or "ISE" shall mean any of
                      the Resource Unit categories used to calculate the charges
                      for the Services under this Schedule C. The ISEs are
                      described in Article 3 of this Schedule C.

                (k)   "International Agreement" shall have the meaning set forth
                      in Section 2.1 of the Agreement.

                (l)   "IPSS Annual Baseline Volumes" shall have the meaning set
                      forth in Section 3.2 of this Schedule C.

                (m)   "IPSS Monthly Baseline Volumes" shall mean the allocation,
                      by calendar month, of the IPSS Annual Baseline Volumes for
                      any calendar year determined pursuant to Section 4.2 of
                      this Schedule C.

                (n)   "Minimum Annual Revenue Commitment" shall have the meaning
                      set forth in Section 8.1(b) of this Schedule C.

                (o)   "Monthly Service Charge" shall have the meaning set forth
                      in Section 4.2 of this Schedule C.

                (p)   "MSDW Aggregate Spending" shall have the meaning set forth
                      in Section 8.1(a) of this Schedule C.

                (q)   "Non-Prime Time" shall mean all time that is not Prime
                      Time.

                (r)   "Pass-Through Expenses" shall mean the aggregate of those
                      Out-of-Pocket Expenses incurred by IBM for which MSDW is
                      obligated to reimburse IBM

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Schedule C to Services Agreement          C-2              MSDW/IBM Confidential
                                                            Final Execution Copy

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                      pursuant to Section 3.2(b)(iii) or Section 11.2 of the
                      Agreement, or as otherwise mutually agreed by the Parties.

                (s)   "Prime Time" shall mean the time between 9:00 a.m. and
                      6:00 p.m. Eastern Time on Mondays through Fridays,
                      including holidays.

                (t)   "Recovery Class of Service", and the terms "Class 1",
                      "Class 2", "Class 3", and "Class 4", shall have the
                      meanings given such terms in Schedule A.

                (u)   "Reduced Resource Credit" or "RRC" shall have the meaning
                      set forth in Section 4.3(b) of this Schedule C.

                (v)   "Resource Unit" for any ISE shall mean the unit of
                      chargeable resource utilization for such ISE. Resource
                      Units for the ISEs are described in Article 3 of this
                      Schedule C.

                (w)   "RRC Deadband" shall have the meaning set forth in Section
                      4.3(b) of this Schedule C.

                (x)   "SSA" shall have the meaning set forth in Section 2.1 of
                      the Agreement.

                (y)   "Systems Overhead" shall mean:

                      (i)     With respect to the CPU utilization ISEs described
                              in Section 3.1(a) of this Schedule C, Resource
                              Units:

                              (A)   Used for the overhead work required to
                                    manage, monitor, support or maintain online
                                    transaction managers, or database management
                                    systems;

                              (B)   Used for network operating systems, system
                                    managed storage products, production
                                    scheduling, tape management, automated
                                    operations, output delivery tools or
                                    hardware error reading;

                              (C)   Used for non-MSDW resource utilization
                                    measurement collection;

                              (D)   Attributable to Applications Software that
                                    is IBM Software used for IBM's internal
                                    work, including those Resource Units used by
                                    IBM to perform IBM billing functions;

                              (E)   Attributable to CPU wait time or CPU
                                    uncaptured time; or

                              (F)   Necessary to perform system level work, such
                                    as system operations, support and
                                    administrative personnel usage.

                      (ii)    With respect to the DASD utilization ISEs
                              described in Section 3.1(b) of this Schedule C,
                              Resource Units used for System Overhead functions
                              described in Subsection (i) of this Subsection
                              (y), or Resource Units used to perform system
                              level work, such as:

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Schedule C to Services Agreement          C-3              MSDW/IBM Confidential
                                                            Final Execution Copy

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                             (A)   Spare volumes;

                             (B)   Unallocated (free) space;

                             (C)   System product libraries;

                             (D)   System space (e.g., page and swap space,
                                   system parameter and control data sets and
                                   error analysis space);

                             (E)   Systems operations personnel data sets;

                             (F)   System operation, support and administration
                                   data sets (e.g., scheduler, system
                                   maintenance and error analysis, DLIBS,
                                   console logs, contract measurement and
                                   billing, system monitors and system service
                                   machine space); or

                             (G)   system product libraries, page space,
                                   catalogs, system parameter and control
                                   datasets, system maintenance and DLIB
                                   volumes, system management databases,
                                   scheduler databases, contract measurement and
                                   billing (including SMF), console logs, IBM
                                   employee datasets, and system programmer test
                                   systems.

         2.2    Other Terms.
                -----------

                Capitalized terms not defined in this Schedule C shall have the
                meaning given them elsewhere in the Agreement.

3.       INDIVIDUAL SERVICE ELEMENTS AND RESOURCE UNIT DEFINITION

         This Article 3 describes the various ISEs and Resource Units used to
         calculate the charges for the Services.

         3.1    IPSS Services ISEs.
                ------------------

                (a)    CPU Utilization ISEs.
                       --------------------


                       (i)   CPU Non-Prime Class A. One (1) Resource Unit for
                             this ISE shall be equal to one (1) CPU Second that
                             is utilized by MSDW for MSDW-initiated work during
                             Non-Prime Time hours for Class A Work, excluding
                             any Systems Overhead, as measured by SMF job start,
                             job end and interval records to a precision of two
                             (2) decimal places, or comparable system tool that
                             outputs consistent job information.

                       (ii)  CPU Non-Prime Class B. One (1) Resource Unit for
                             this ISE shall be equal to one (1) CPU Second that
                             is utilized by MSDW for MSDW-initiated work during
                             Non-Prime Time hours for Class B Work, excluding
                             any Systems Overhead, as measured by SMF job start,
                             job end and interval records to a precision of two
                             (2) decimal places, or comparable system tool that
                             outputs consistent job information.

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Schedule C to Services Agreement          C-4              MSDW/IBM Confidential
                                                            Final Execution Copy

<PAGE>

                        (iii)      CPU Non-Prime Class C. One (1) Resource Unit
                                   for this ISE shall be equal to one (1) CPU
                                   Second that is utilized by MSDW for
                                   MSDW-initiated work during Non-Prime Time
                                   hours for Class C Work, excluding any Systems
                                   Overhead, as measured by SMF job start, job
                                   end and interval records to a precision of
                                   two (2) decimal places, or comparable system
                                   tool that outputs consistent job information.

                        (iv)       CPU Prime Class A. One (1) Resource Unit for
                                   this ISE shall be equal to one (1) CPU Second
                                   that is utilized by MSDW for MSDW-initiated
                                   work during Prime Time hours for Class A
                                   Work, excluding any Systems Overhead, as
                                   measured by SMF job start, job end and
                                   interval records to a precision of two (2)
                                   decimal places, or comparable system tool
                                   that outputs consistent job information.

                        (v)        CPU Prime Class B. One (1) Resource Unit for
                                   this ISE shall be equal to one (1) CPU Second
                                   that is utilized by MSDW for MSDW-initiated
                                   work during Prime Time hours for Class B
                                   Work, excluding any Systems Overhead, as
                                   measured by SMF job start, job end and
                                   interval records to a precision of two (2)
                                   decimal places, or comparable system tool
                                   that outputs consistent job information.

                        (vi)       CPU Prime Class C. One (1) Resource Unit for
                                   this ISE shall be equal to one (1) CPU Second
                                   that is utilized by MSDW for MSDW-initiated
                                   work during Prime Time hours for Class C
                                   Work, excluding any Systems Overhead, as
                                   measured by SMF job start, job end and
                                   interval records to a precision of two (2)
                                   decimal places, or comparable system tool
                                   that outputs consistent job information.

                (b)      DASD Utilization ISEs.
                         ---------------------

                        (i)        DASD ML1. One (1) Resource Unit for this ISE
                                   shall equal one (1) megabyte-day of "DASD
                                   ML1" DASD Class of Service usage (as defined
                                   in Schedule A) for MSDW data storage,
                                   excluding Systems Overhead (based on original
                                   data set size uncompressed).

                        (ii)       DASD ML2. One (1) Resource Unit for this ISE
                                   shall equal one (1) megabyte-day of "DASD
                                   ML2" DASD Class of Service usage (as defined
                                   in Schedule A) for MSDW data storage,
                                   excluding Systems Overhead (based on original
                                   data set size uncompressed).

                        (iii)      DASD Perm. One (1) Resource Unit for this ISE
                                   shall equal one (1) megabyte-day of "DASD
                                   Permanent" DASD Class of Service usage (as
                                   defined in Schedule A) for MSDW storage,
                                   excluding Systems Overhead.

                        (iv)       DASD Work. One (1) Resource Unit for this ISE
                                   shall equal one (1) megabyte-day of "DASD
                                   Work" DASD Class of Service usage (as defined
                                   in Schedule A) for MSDW data storage,
                                   excluding Systems Overhead. DASD Work
                                   Resource Unit usage shall be measured in
                                   megabyte-minutes but reported in equivalent
                                   megabyte-days.

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Schedule C to Services Agreement                           MSDW/IBM Confidential
                                       C-5                  Final Execution Copy

<PAGE>

               (c)      Tape Utilization ISEs.
                        ---------------------

                        (i)  Tape Allocation. One (1) Resource Unit for this ISE
                             shall equal one (1) minute of tape drive allocation
                             dedicated to MSDW access.

                        (ii) Tape Mounts. One (1) Resource Unit for this ISE
                             shall equal one (1) scratch or specific tape mount
                             provided manually, using automated tape mount
                             handling or through large tape library systems,
                             each in response to a mount request initiated by
                             MSDW.

               (d)      Print ISEs.
                        ----------

                        (i)  Print Local. One (1) Resource Unit for this ISE
                             shall equal one thousand (1,000) lines of print
                             output, initiated by MSDW, for which delivery of
                             the data corresponding to such printing as well as
                             actual printing is managed by IBM.

                        (ii) Print Remote. One (1) Resource Unit for this ISE
                             shall equal one thousand (1,000) lines of print
                             output, initiated by MSDW, for which delivery of
                             the data corresponding to such printing, but not
                             actual printing, is managed by IBM.

               (e)      Microfiche ISEs.
                        ---------------

                        (i)  Fiche C (copy). One (1) Resource Unit for this ISE
                             shall equal one (1) sheet of microfiche film,
                             requested by MSDW, that is a copy of a sheet of
                             original microfiche film utilized for MSDW data.
                             (ii) Fiche O (original). One (1) Resource Unit for
                             this ISE shall equal one (1) sheet of microfiche
                             film, requested by MSDW, that is an original
                             microfiche film utilized for MSDW data.

               (f)      Disaster Recovery.
                        -----------------

                        (i)  DR CPU Class A1. One (1) Resource Unit for this ISE
                             shall be equal to one (1) CPU Second that is
                             utilized by MSDW for MSDW-initiated Class A Work
                             for which MSDW has designated a Recovery Class of
                             Service of "Class 1", excluding any Systems
                             Overhead, as measured by SMF job start, job end and
                             interval records to a precision of two (2) decimal
                             places, or comparable system tool that outputs
                             consistent job information.

                        (ii) DR CPU Class A2. One (1) Resource Unit for this ISE
                             shall be equal to one (1) CPU Second that is
                             utilized by MSDW for MSDW-initiated Class A Work
                             for which MSDW has designated a Recovery Class of
                             Service of "Class 2", excluding any Systems
                             Overhead, as measured by SMF job start, job end and
                             interval records to a precision of two (2) decimal
                             places, or comparable system tool that outputs
                             consistent job information.

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Schedule C to Services Agreement                           MSDW/IBM Confidential
                                       C-6                  Final Execution Copy

<PAGE>

                        (iii)  DR CPU Class A4. One (1) Resource Unit for this
                               ISE shall be equal to one (1) CPU Second that is
                               utilized by MSDW for MSDW-initiated Class A Work
                               for which MSDW has designated a Recovery Class of
                               Service of "Class 4", excluding any Systems
                               Overhead, as measured by SMF job start, job end
                               and interval records to a precision of two (2)
                               decimal places, or comparable system tool that
                               outputs consistent job information.

                        (iv)   DR CPU Class B1. One (1) Resource Unit for this
                               ISE shall be equal to one (1) CPU Second that is
                               utilized by MSDW for MSDW-initiated Class B Work
                               for which MSDW has designated a Recovery Class of
                               Service of "Class 1", excluding any Systems
                               Overhead, as measured by SMF job start, job end
                               and interval records to a precision of two (2)
                               decimal places, or comparable system tool that
                               outputs consistent job information.

                        (v)    DR CPU Class B2. One (1) Resource Unit for this
                               ISE shall be equal to one (1) CPU Second that is
                               utilized by MSDW for MSDW-initiated Class B Work
                               for which MSDW has designated a Recovery Class of
                               Service of "Class 2", excluding any Systems
                               Overhead, as measured by SMF job start, job end
                               and interval records to a precision of two (2)
                               decimal places, or comparable system tool that
                               outputs consistent job information.

                        (vi)   DR CPU Class B4. One (1) Resource Unit for this
                               ISE shall be equal to one (1) CPU Second that is
                               utilized by MSDW for MSDW-initiated Class B Work
                               for which MSDW has designated a Recovery Class of
                               Service of "Class 4", excluding any Systems
                               Overhead, as measured by SMF job start, job end
                               and interval records to a precision of two (2)
                               decimal places, or comparable system tool that
                               outputs consistent job information.

                        (vii)  DR CPU Class C1. One (1) Resource Unit for this
                               ISE shall be equal to one (1) CPU Second that is
                               utilized by MSDW for MSDW-initiated Class C Work
                               for which MSDW has designated a Recovery Class of
                               Service of "Class 1", excluding any Systems
                               Overhead, as measured by SMF job start, job end
                               and interval records to a precision of two (2)
                               decimal places, or comparable system tool that
                               outputs consistent job information.

                        (viii) DR CPU Class C2. One (1) Resource Unit for this
                               ISE shall be equal to one (1) CPU Second that is
                               utilized by MSDW for MSDW-initiated Class C Work
                               for which MSDW has designated a Recovery Class of
                               Service of "Class 2", excluding any Systems
                               Overhead, as measured by SMF job start, job end
                               and interval records to a precision of two (2)
                               decimal places, or comparable system tool that
                               outputs consistent job information.

                        (ix)   DR CPU Class C4. One (1) Resource Unit for this
                               ISE shall be equal to one (1) CPU Second that is
                               utilized by MSDW for MSDW-initiated

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Schedule C to Services Agreement                           MSDW/IBM Confidential
                                       C-7                  Final Execution Copy

<PAGE>


                             Class C Work for which MSDW has designated a
                             Recovery Class of Service of "Class 4", excluding
                             any Systems Overhead, as measured by SMF job start,
                             job end and interval records to a precision of two
                             (2) decimal places, or comparable system tool that
                             outputs consistent job information.

                     (x)     DR DASD Perm Class 1. One (1) Resource Unit for
                             this ISE shall equal one (1) megabyte-day of "DASD
                             Permanent" DASD Class of Service usage (as defined
                             in Schedule A), excluding Systems Overhead, for
                             MSDW storage of data for which MSDW has designated
                             a Recovery Class of Service of "Class 1".

                     (xi)    DR DASD Perm Class 2. One (1) Resource Unit for
                             this ISE shall equal one (1) megabyte-day of "DASD
                             Permanent" DASD Class of Service usage (as defined
                             in Schedule A), excluding Systems Overhead, for
                             MSDW storage of data for which MSDW has designated
                             a Recovery Class of Service of "Class 2".

                     (xii)   DR DASD Perm Class 4. One (1) Resource Unit for
                             this ISE shall equal one (1) megabyte-day of "DASD
                             Permanent" DASD Class of Service usage (as defined
                             in Schedule A), excluding Systems Overhead, for
                             MSDW storage of data for which MSDW has designated
                             a Recovery Class of Service of "Class 4".

                     (xiii)  DR DASD Work Class 1. One (1) Resource Unit for
                             this ISE shall equal one (1) megabyte-day of "DASD
                             Work" DASD Class of Service usage (as defined in
                             Schedule A), excluding Systems Overhead, for MSDW
                             storage of data for which MSDW has designated a
                             Recovery Class of Service of "Class 1".

                     (xiv)   DR DASD Work Class 2. One (1) Resource Unit for
                             this ISE shall equal one (1) megabyte-day of "DASD
                             Work" DASD Class of Service usage (as defined in
                             Schedule A), excluding Systems Overhead, for MSDW
                             storage of data for which MSDW has designated a
                             Recovery Class of Service of "Class 2".

                     (xv)    DR DASD Work Class 4. One (1) Resource Unit for
                             this ISE shall equal one (1) megabyte-day of "DASD
                             Work" DASD Class of Service usage (as defined in
                             Schedule A), excluding Systems Overhead, for MSDW
                             storage of data for which MSDW has designated a
                             Recovery Class of Service of "Class 4".

    3.2    Data Network Services ISEs.
           --------------------------

           Data Network Service ISEs, as well as the definitions of Resource
           Units applicable to such Services, are set forth in Attachment C-3
           of this Schedule C.

    3.3    Voice Services ISEs.
           -------------------

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Schedule C to Services Agreement                           MSDW/IBM Confidential
                                       C-8                  Final Execution Copy

<PAGE>

                  Voice Service ISEs, as well as the definitions of Resource
                  Units applicable to such Services, are set forth in exhibit 3
                  of the Previous Agreement.



      4.   IPSS Services Pricing Methodology


           4.1    IPSS Annual Baseline Volumes.
                  ----------------------------

                  MSDW's anticipated annual volumes of Resource Unit utilization
                  for the ISEs described in Section 3.1 are set forth in
                  Attachment C-1 to this Schedule C (such anticipated volumes
                  the "IPSS Annual Baseline Volumes").


           4.2    Annual Service Charge and Monthly Service Charge.
                  ------------------------------------------------

                  The "Annual Service Charge" or "ASC" for any calendar year
                  shall mean the fixed charges applicable to IPSS Services given
                  MSDW's utilization of the quantity of Resource Units included
                  in the IPSS Annual Baseline Volumes for such calendar year for
                  all IPSS ISEs described in Section 3.1 of this Schedule C. The
                  Annual Service Charge for each calendar year of the Term is
                  set forth in Table C-2 below; the applicable charge for 1999
                  represents the Annual Service Charge for the period between
                  July 1, 1999 through December 31, 1999, and the applicable
                  charge for 2005 represents the Annual Service charge for the
                  period between January 1, 2005 through June 30, 2005.



                  ---------------------------------------------------------------------------------------------------
                  Table C-2                                        Calendar Year of Term
                  ---------------------------------------------------------------------------------------------------
                                               1999       2000      2001      2002       2003      2004      2005
                  ---------------------------------------------------------------------------------------------------
                                                                                        
                  ASC (in millions)/1/         { * }     { * }     { * }      { * }     { * }     { * }      { * }
                  ---------------------------------------------------------------------------------------------------
                  /1/ Amounts set forth in this Table C-2 reflect credits  totalling { * } corresonding to the
                  obligations described in Section 7.6(a) of this Schedule C, but do not reflect any { * }.
                  ---------------------------------------------------------------------------------------------------


                  MSDW will pay IBM the Annual Service Charge for any calendar
                  year in monthly installments (each such installment a "Monthly
                  Service Charge"), as such Monthly Service Charge is calculated
                  pursuant to this Section. Additional charges or credits may
                  apply pursuant to the ARC and RRC methodology set forth in
                  Section 4.3 of this Schedule C. The Monthly Service Charges
                  shall be calculated as follows:

                  (a)      If MSDW provides IBM with a monthly allocation of the
                           IPSS Annual Baseline Volumes for a calendar year on
                           or before November 15th of the immediately preceding
                           calendar year, then:

                           (i)      the "IPSS Monthly Baseline Volume" for each
                                    calendar month of the calendar year
                                    corresponding to the IPSS Annual Baseline
                                    Volumes shall mean the corresponding
                                    allocation of such IPSS Annual Baseline
                                    Volumes defined by MSDW for such month; and

                           (ii)     the Monthly Service Charge for each calendar
                                    month of the calendar year corresponding to
                                    the IPSS Annual Baseline Volumes shall be
                                    calculated as follows:

                                        Monthly Service Charge = { * }; where

                                          A = { * };


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Schedule C to Services Agreement                           MSDW/IBM Confidential
                                       C-9                  Final Execution Copy

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                              B = { * }; and

                              C = { * }.



         (b)    If MSDW does not provide IBM with a monthly allocation of the
                IPSS Annual Baseline Volumes for a calendar year on or before {
                * } of the immediately preceding calendar year, then:

                (i)    the "IPSS Monthly Baseline Volume" for each calendar
                       month of the calendar year corresponding to the IPSS
                       Annual Baseline Volumes shall mean the amount calculated
                       as one-twelfth (1/12) of such IPSS Annual Baseline
                       Volumes for such calendar year; and

                (ii)   the Monthly Service Charge for each calendar month of the
                       calendar year corresponding to the IPSS Annual Baseline
                       Volumes shall be calculated as one-twelfth (1/12) of the
                       Annual Service Charge for such calendar year.

4.3      Additional Resource Charges and Reduced Resource Credits.
         --------------------------------------------------------

         IBM shall track the number of Resource Units actually utilized by MSDW
         during each calendar month of the Term for each IPSS Services ISE
         described in Section 3.1 of this Schedule C. IBM shall provide such
         information to MSDW with each monthly invoice.

         (a)    Calculation of Additional Resource Charges:
                ------------------------------------------

                If MSDW's actual utilization of Resource Units during any
                calendar month of the Term for an IPSS Services ISE described in
                Section 3.1 of this Schedule C is greater than (i) the quantity
                of Resource Units corresponding to the IPSS Monthly Baseline
                Volumes for such ISE for such calendar month, plus (ii) the ARC
                Deadband, then an additional resource charge ("ARC") shall be
                calculated for the calendar month for such IPSS Services ISE
                using the following formula:

                       ARC = { * }; where

                       A = { * };

                       B = { * };

                       C = { * };

                       D = { * };

                       V = { * };

                       Z = { * } (the "ARC Deadband");

                       R\1\ = { * };

                       R\2\ = { * };

________________________________________________________________________________
Schedule C to Services Agreement        C-10               MSDW/IBM Confidential
                                                            Final Execution Copy

<PAGE>

                                R\3\ = { * }; and

                                R\4\ = { * }.


                (b)     Calculation of Reduced Resource Credits:
                        ---------------------------------------

                        If MSDW's actual utilization of Resource Units during
                        any calendar month of the Term for an IPSS ISE described
                        in Section 3.1 of this Schedule C is less than the
                        number of Resource Units corresponding to the IPSS
                        Monthly Baseline Volumes for such ISE for such calendar
                        month, then a reduced resource credit ("RRC") for such
                        calendar month shall be calculated for such IPSS
                        Services ISE using the following formula:

                                RRC = { * }; where

                                A = { * };

                                B = { * };

                                C = { * };

                                R\1\ = { * }; and

                                R\2\ = { * }.

                (c)     { * } Reconciliation of ARCs and RRCs.
                        -------------------------------------

                        The ARCs and RRCs calculated pursuant to this Section
                        shall be netted each { * } of the Term for each ISE. The
                        net charge or credit for each of the IPSS ISEs during
                        such { * } shall then be aggregated and netted, and a
                        single net charge or credit will be assessed and will
                        appear on the invoice corresponding to the last { * } of
                        such { * }.

                (d)     Example of Calculation.
                        ----------------------

                        Attachment C-5 of this Schedule C sets forth an example
                        of the calculation of ARCs and RRCs.

5.       DATA NETWORK SERVICES PRICING METHODOLOGY

         IBM shall track the number of Resource Units actually utilized by MSDW
         during each calendar month of the Term (unless Attachment C-3 of this
         Schedule C specifies an alternative measurement period, in which case
         that measurement period shall be used for tracking purposes) for each
         Data Network Services ISE. IBM shall provide such information to MSDW
         with the monthly invoice corresponding to such Resource Units. For each
         such Data Network Services ISE, the charge applicable to such ISE for
         any calendar month of the Term shall be calculated as the volume of
         Data Network Services Resource Units for such ISE consumed by MSDW
         during such calendar month times the Resource Unit rate corresponding
         to such ISE set forth in such Attachment C-3 of this Schedule C. The
         charge for Data Network Services provided during a

________________________________________________________________________________
Schedule C to Services Agreement        C-11               MSDW/IBM Confidential
                                                            Final Execution Copy

<PAGE>

         calendar month shall be calculated as the aggregate of the charges
         applicable to all Data Network ISEs for such month.

6.       VOICE SERVICES PRICING METHODOLOGY

         IBM shall track the number of Resource Units actually utilized by MSDW
         during each calendar month of the Term for each Voice Services ISE. IBM
         shall provide such information to MSDW with the monthly invoice
         corresponding to such Resource Units. For each such Voice Services ISE,
         the charge applicable to such ISE for any calendar month of the Term
         shall be calculated as the volume of Voice Services Resource Units for
         such ISE consumed by MSDW during such calendar month times the Resource
         Unit rate corresponding to such ISE set forth in exhibit 3 of the
         Previous Agreement. The charge for Voice Services provided during a
         calendar month shall be calculated as the aggregate of the charges
         applicable to all Voice Services ISEs for such month.

7.       OTHER CHARGES AND CREDITS

         7.1     SSA Charges.
                 -----------

                 For each SSA listed in Schedule H, MSDW shall pay the periodic,
                 fixed and usage charges corresponding to such SSA (as such
                 charges are set forth in the corresponding SSA) for so long as
                 such SSA remains effective.

         7.2     { * }.

                 (a)    On or before { * } of the Term, IBM shall (i) calculate
                        and identify the amount of { * } the aggregate of all
                        actual net charges incurred and paid under the Agreement
                        or Previous Agreement during the immediately preceding
                        calendar year of the Term (including charges applicable
                        to Voice Services but excluding Termination Charges,
                        taxes and any Pass-Through Expenses incurred by MSDW
                        during such preceding calendar year), and (ii) deliver
                        the corresponding data used by IBM to calculate and
                        determine { * }; provided, however, that the aggregate
                        of all charges incurred under the Agreement or Previous
                        Agreement during such immediately preceding calendar
                        year is equal to or greater than the Minimum Annual
                        Revenue Commitment for such year (as specified in
                        Section 8.1(b) of this Schedule C). On or before
                        February 22nd of each calendar year of the Term, IBM
                        shall { * } corresponding to the immediately preceding
                        calendar year. With respect to any disputed { * }, IBM
                        shall { * } upon resolution of the underlying dispute.

                 (b)    Within sixty (60) days after expiration or termination
                        of the Agreement, IBM shall (A) calculate and identify
                        the amount of { * } the aggregate of all actual net
                        charges incurred and paid under the Agreement or
                        Previous Agreement during:

                        (i)    in the case of expiration, the period beginning
                               January 1, 2005 and ending on the expiration of
                               the Term;

                        (ii)   in the case of termination, the period beginning
                               January 1 of the calendar year corresponding to
                               the effective date of termination and ending on
                               the

________________________________________________________________________________
Schedule C to Services Agreement        C-12               MSDW/IBM Confidential
                                                            Final Execution Copy

<PAGE>

                               effective date of termination (unless the
                               termination occurs before February 22, in which
                               case the applicable period shall be the calendar
                               year preceding the calendar year in which
                               termination occurs)

                       (including charges applicable to Voice Services but
                       excluding Termination Charges, taxes and any Pass-Through
                       Expenses incurred by MSDW during such period), and (B)
                       deliver the corresponding data used by IBM to calculate
                       and determine { * }; provided, however, that in each
                       case, the aggregate of all charges incurred under the
                       Agreement during the applicable period specified in
                       Subsections (i) and (ii) of this Subsection (b) is equal
                       to or greater than the Minimum Annual Revenue Commitment
                       for the calendar year in which expiration or termination
                       occurs (or the preceding calendar year in the case of
                       termination before February 22nd) (as such Minimum Annual
                       Revenue Commitment is specified in Section 8.1(b) of this
                       Schedule C). Within { * } after calculating and
                       identifying the amount of { * }, IBM shall { * }. With
                       respect to any disputed { * }, IBM shall { * } upon
                       resolution of the underlying dispute. This Subsection (b)
                       shall survive expiration of the Agreement.

         7.3    Customer Surplus Adjustment Credit.
                ----------------------------------

                The "Customer Surplus Adjustment" or "CSA" shall mean a credit
                available to MSDW that may only be used by MSDW to offset, in
                part or in whole, any Revenue Adjustments charged to MSDW
                pursuant to Section 8.2 of this Schedule C after the first
                Contract Year.

                (a)    As of the Effective Date, the CSA shall be { * }.
                       Thereafter, the CSA shall be { * } as follows:

                       (i)   Upon the first anniversary of the Effective Date,
                             and upon each subsequent anniversary of the
                             Effective Date thereafter during the Term, the CSA
                             shall be { * }; and

                       (ii)  In addition to the foregoing, at the end of each
                             calendar year of the Term, the CSA shall be { * }
                             by an amount calculated as:

                                        { * }; where

                                             A = { * };

                                             B = { * }; and

                                             K = { * };

                                    provided, however, that the CSA shall only
                                    be adjusted pursuant to this Subsection (ii)
                                    if the quantity calculated as the CSA { * }
                                    pursuant to the above formula is { * }.

                (b)    Upon MSDW's election to use all or any portion of the
                       CSA, any Revenue Adjustment for which MSDW is responsible
                       pursuant to Section 8.2 of this

________________________________________________________________________________
Schedule C to Services Agreement        C-13               MSDW/IBM Confidential
                                                            Final Execution Copy

<PAGE>

                      Schedule C and to which MSDW elects to apply such CSA
                      shall be decreased by an amount equal to the CSA
                      designated by MSDW for use, and the balance of the CSA
                      shall be reduced accordingly by an equivalent amount.

                (c)   Any unused CSA remaining at the end of any calendar year
                      of the Term may be carried forward to the following
                      calendar years of the Term.

         7.4    Cost of Living Adjustment.
                -------------------------

                COLA charges shall be calculated and applied pursuant to Section
                12.6 of the Agreement. The "Identified Charges" to which the
                COLA methodology described in Section 12.6 shall apply are:

                (a)   The Minimum Annual Revenue Commitment;

                (b)   The Annual Service Charge;

                (c)   The ARC and RRC rates set forth in Attachment C-2 of this
                      Schedule C; and

                (d)   The Data Network Services Resource Unit pricing set forth
                      in Attachment C-3 of this Schedule C.

         7.5    Special Print Forms.
                -------------------

                MSDW shall have financial responsibility for the purchase of
                special forms used in conjunction with print Services. IBM will
                inventory and store these special forms as part of the IPSS
                Services.

         7.6    New Services Commitment.
                -----------------------

                (a)   Subject to Subsection (b) of this Section:

                      (i)    During the Term, MSDW will purchase New Services
                             such that, upon expiration of the Term, the
                             aggregate charges paid to IBM for all New Services
                             are equal to or greater than { * }; and

                      (ii)   To the extent that as of expiration of the Term,
                             the aggregate of charges paid to IBM for such New
                             Services is less than { * }, MSDW shall pay to IBM
                             the difference between such { * } and the actual
                             aggregate of all charges paid to IBM for such New
                             Services during the Term.

                (b)   In the event of a termination for cause by MSDW pursuant
                      to Subsection 21.1(a) of the Agreement, or of a
                      termination for convenience by MSDW pursuant to Subsection
                      21.2(a) of the Agreement, MSDW shall not be obligated to
                      perform the obligations described in Subsections (a)(i)
                      and (a)(ii) of this Section 7.6.

________________________________________________________________________________
Schedule C to Services Agreement        C-14               MSDW/IBM Confidential
                                                            Final Execution Copy

<PAGE>

8.       MINIMUM ANNUAL REVENUE COMMITMENT

         8.1    MSDW Aggregate Spending and the MARC.
                ------------------------------------

                For any calendar year of the Term, MSDW Aggregate Spending shall
                be equal to or greater than the Minimum Annual Revenue
                Commitment corresponding to such calendar year.

                (a)    "MSDW Aggregate Spending" for any calendar year of the
                       Term shall mean the aggregate of all charges incurred
                       under the Agreement during such calendar year, including
                       any such charges corresponding to:

                       (i)     The Annual Service Charge (as adjusted by ARCs
                               and RRCs);

                       (ii)    Charges under any International Agreement;

                       (iii)   Charges corresponding to any personnel resources
                               purchased by MSDW as described in Article 11 of
                               this Schedule C;

                       (iv)    Charges under any SSA or NSA; or

                       (v)     Charges for New Services;

                       provided, however, that MSDW Aggregate Spending shall not
                       include any such charges corresponding to:

                       (vi)    Charges for Voice Services;

                       (vii)   Taxes for which MSDW is responsible pursuant to
                               Section 12.3 of the Agreement; or

                       (viii)  Pass-Through Expenses (including those applicable
                               to postage and mailing).

                (b)    "Minimum Annual Revenue Commitment" or "MARC" for any
                       calendar year of the Term shall mean the amount set forth
                       in Table C-3 below that corresponds to such calendar
                       year, as such amount is adjusted pursuant to the COLA
                       methodology set forth in Section 12.6 of the Agreement.
                       The applicable amount set forth in Table C-3 below for
                       1999 represents the MARC for the period between July 1,
                       1999 through December 31, 1999, and the applicable amount
                       set forth in such table for 2005 represents the MARC for
                       the period between January 1, 2005 through June 30, 2005.




                           -----------------------------------------------------------------------------------
                           Table C-3                              Calendar Year of Term
                                           -------------------------------------------------------------------
                                              1999      2000     2001     2002      2003     2004     2005
                           -----------------------------------------------------------------------------------
                                                                                 
                           MARC (in           { * }     { * }    { * }    { * }     { * }    { * }    { * }
                           millions)
                           -----------------------------------------------------------------------------------


         8.2    Revenue Adjustment.
                ------------------

________________________________________________________________________________
Schedule C to Services Agreement                           MSDW/IBM Confidential
                                        C-15                Final Execution Copy

<PAGE>

                For any calendar year, if the MSDW Aggregate Spending for such
                calendar year is less than the Minimum Annual Revenue Commitment
                for such calendar year, then MSDW shall pay IBM a Revenue
                Adjustment for such year, calculated after the end of such year
                as follows:

                (a)    If the MSDW Aggregate Spending for such calendar year is
                       greater than or equal to{ * } of the Minimum Annual
                       Revenue Commitment for such calendar year, then the
                       applicable Revenue Adjustment shall be calculated as
                       follows:

                            Revenue Adjustment = { * }; where

                                B = { * };

                                C = { * }; and

                                D = { * };

                       provided, however, that in no event shall the Revenue
                       Adjustment be greater than { * } of the quantity
                       calculated as { * }.

                (b)    If the MSDW Aggregate Spending for such calendar year is
                       less than { * } of the Minimum Annual Revenue Commitment
                       for such calendar year, then the applicable Revenue
                       Adjustment shall be calculated as follows:

                            Revenue Adjustment = { * }; where

                                B = { * };

                                C = { * }; and

                                D = { * };

                       provided, however, that (a) in no event shall the Revenue
                       Adjustment be greater than { * } of the quantity
                       calculated as { * }, and (b) if the value for { * } is
                       less than { * } of the value for { * }, then MSDW may
                       terminate the Agreement for convenience and without cause
                       by paying to IBM on the initial effective date of
                       termination (i.e., unextended pursuant to Section 21.4 of
                       the Agreement) the applicable Termination Charge
                       specified in Article 9 of this Schedule C.

9.       TERMINATION FOR CONVENIENCE CHARGES

         In the event of termination of the Agreement for convenience pursuant
         to Section 21.2(a) of the Agreement, MSDW shall pay the termination
         charge calculated using the following formula (such charge the
         "Termination Charge"):

                Termination Charge = { * }; where

                       A = { * };

                       B = { * };

________________________________________________________________________________
Schedule C to Services Agreement                           MSDW/IBM Confidential
                                        C-16                Final Execution Copy

<PAGE>

                       C = { * }.



                       -------------------------------------------------------------------------------------
                        Table C-4                     Calendar Year of Effective Date of Termination
                                                ------------------------------------------------------------
                                                    2001        2002        2003       2004        2005
                       -------------------------------------------------------------------------------------
                                                                                    
                        Value for "A" or "B"        { * }       { * }       { * }      { * }       { * }
                        (in millions of dollars)
                       -------------------------------------------------------------------------------------


10.      TECHNOLOGY TRANSFER

         If during the Term, MSDW requests IBM to move a service or function
         being performed by IBM from one technology platform to another (for
         example, to move processing from a mainframe environment to a midrange
         or distributed environment) so that IBM continues to provide the
         service or function but on a different technology platform, then, as
         applicable, the Annual Service Charge, IPSS Annual Baseline Volumes,
         and such other provisions of the Agreement as appropriate shall be
         equitably adjusted to reflect the movement from one technology platform
         to another. The equitable adjustment shall be performed so that MSDW
         obtains full economic credit for the services or functions being
         replaced (including, for example, direct costs, overhead costs or
         expenses, and allocable profit).

11.      PERSONNEL RESOURCES AND RATES

         Upon MSDW's request for any of the personnel resources listed in
         Attachment C-4 of this Schedule C, IBM shall provide such resources at
         rates and terms to be mutually agreed upon by the Parties. Use of
         personnel resources invoiced under the Agreement (including any NSA)
         shall be considered Services under the Agreement and any amounts paid
         by MSDW for such personnel resources shall be included as part of:

                (a)    MSDW Aggregate Spending, and contribute to MSDW's
                       satisfaction of the Minimum Annual Revenue Commitment, in
                       accordance with Sections 8.1 and 8.2 of this Schedule C;

                (b)    "the aggregate of all charges incurred for Services", and
                       contribute to the Customer Surplus Adjustment, in
                       accordance with Section 7.3(a)(ii) of this Schedule C;
                       and

                (c)    "the aggregate of all actual net charges incurred and
                       paid" for purposes of { * } of this Schedule C.

________________________________________________________________________________
Schedule C to Services Agreement                           MSDW/IBM Confidential
                                        C-17                Final Execution Copy

<PAGE>

                                 ATTACHMENT C-1

           IPSS Annual Baseline Volumes by Individual Service Element
                           (in annual Resource Units)



----------------------------------------------------------------------------------------------------------------------------------
              ISE                   IPSS Annual Baseline Volumes by ISE (in Resource Units by Calendar Year of Term)
----------------------------------------------------------------------------------------------------------------------------------
                          1999           2000              2001           2002           2003            2004           2005
----------------------------------------------------------------------------------------------------------------------------------
                                                                                                   
CPU Non-Prime
 Class A                        { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
CPU Non-Prime
 Class B                        { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
CPU Non-Prime
 Class C                        { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
CPU Prime Class A               { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
CPU Prime Class B               { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
CPU Prime Class C               { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
              TOTAL CPU         { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------
DASD ML1                        { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
DASD ML2                        { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
DASD Perm                       { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
DASD Work                       { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------
Tape Allocation                 { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
Tape Mount                      { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------
Print Local                     { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
Print Remote                    { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------
Fiche C (copy)                  { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
Fiche O (original)              { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class A1                 { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class A2                 { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class A4                 { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class B1                 { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class B2                 { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class B4                 { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class C1                 { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class C2                 { * }          { * }           { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------


________________________________________________________________________________
Attachment C-1 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C1-1                  Final Execution Copy

<PAGE>



----------------------------------------------------------------------------------------------------------------------------------
              ISE                   IPSS Annual Baseline Volumes by ISE (in Resource Units by Calendar Year of Term)
----------------------------------------------------------------------------------------------------------------------------------
                          1999           2000              2001           2002           2003            2004           2005
----------------------------------------------------------------------------------------------------------------------------------
                                                                                                   
----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class C4               { * }          { * }             { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------
DR DASD Perm Class 1          { * }          { * }             { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
DR DASD Perm Class 2          { * }          { * }             { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
DR DASD Perm Class 4          { * }          { * }             { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
DR DASD Work Class 1          { * }          { * }             { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
DR DASD Work Class 2          { * }          { * }             { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------
DR DASD Work Class 4          { * }          { * }             { * }          { * }          { * }           { * }          { * }
----------------------------------------------------------------------------------------------------------------------------------


________________________________________________________________________________
Attachment C-1 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C1-2                  Final Execution Copy

<PAGE>

                                 ATTACHMENT C-2

                           IPSS Services ARCs and RRCs

With respect to the ARC rates set forth in this Attachment C-2, the Tier 2 ARC
rates reflect a { * } the corresponding Tier 1 ARC rates, the Tier 3 ARC rates
reflect a { * } the corresponding Tier 1 ARC rates, and the Tier 4 ARC rates
reflect a { * } the corresponding Tier 1 ARC rates.



------------------------------------------------------------------------------------------------------------------------------------
       ISE                                              IPSS Services Tier 1 ARC and RRC Rates
                         -----------------------------------------------------------------------------------------------------------
                            1999           2000            2001           2002           2003            2004           2005
------------------------------------------------------------------------------------------------------------------------------------
                                                                                                  
CPU Non-Prime Class A             { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
CPU Non-Prime Class B             { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
CPU Non-Prime Class C             { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
CPU Prime Class A                 { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
CPU Prime Class B                 { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
CPU Prime Class C                 { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------------------------------------------
DASD ML1                          { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DASD ML2                          { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DASD Perm                         { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DASD Work                         { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------------------------------------------
Tape Allocation                   { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
Tape Mount                        { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------------------------------------------
Print Local                       { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
Print Remote                      { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------------------------------------------
Fiche C (copy)                    { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
Fiche O (original)                { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------------------------------------------
DR CPU Class A1                   { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DR CPU Class A2                   { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DR CPU Class A4                   { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DR CPU Class B1                   { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DR CPU Class B2                   { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DR CPU Class B4                   { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-2 to Schedule C of Services Agreement         MSDW/IBM Confidential
                                      C2-1                  Final Execution Copy

<PAGE>



------------------------------------------------------------------------------------------------------------------------------------
       ISE                                              IPSS Services Tier 1 ARC and RRC Rates
                         -----------------------------------------------------------------------------------------------------------
                              1999           2000            2001           2002           2003            2004           2005
------------------------------------------------------------------------------------------------------------------------------------
                                                                                                  
DR CPU Class C1                   { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DR CPU Class C2                   { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DR CPU Class C4                   { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------------------------------------------
DR DASD Perm Class 1              { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DR DASD Perm Class 2              { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DR DASD Perm Class 4              { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DR DASD Work Class 1              { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DR DASD Work Class 2              { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DR DASD Work Class 4              { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------




------------------------------------------------------------------------------------------------------------------------------------
       ISE                                              IPSS Services Tier 2 ARC and RRC Rates
                         -----------------------------------------------------------------------------------------------------------
                            1999           2000            2001           2002           2003            2004           2005
------------------------------------------------------------------------------------------------------------------------------------
                                                                                                  
CPU Non-Prime Class A             { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
CPU Non-Prime Class B             { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
CPU Non-Prime Class C             { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
CPU Prime Class A                 { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
CPU Prime Class B                 { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
CPU Prime Class C                 { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------------------------------------------
DASD ML1                          { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DASD ML2                          { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DASD Perm                         { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
DASD Work                         { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------------------------------------------
Tape Allocation                   { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
Tape Mount                        { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------------------------------------------
Print Local                       { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
Print Remote                      { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------------------------------------------
Fiche C (copy)                    { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------
Fiche O (original)                { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------------------------------------------
DR CPU Class A1                   { * }          { * }           { * }          { * }          { * }           { * }          { * }
------------------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-3 to Schedule C of Services Agreement         MSDW/IBM Confidential
                                      C2-2                  Final Execution Copy

<PAGE>



--------------------------------------------------------------------------------------------------------------------------------
                                                            IPSS Services Tier 2 ARC and RRC Rates
                                 -----------------------------------------------------------------------------------------------
        ISE                       1999            2000          2001           2002         2003         2004         2005
--------------------------------------------------------------------------------------------------------------------------------
                                                                                                 
DR CPU Class A2                       { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
DR CPU Class A4                       { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
DR CPU Class B1                       { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
DR CPU Class B2                       { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
DR CPU Class B4                       { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
DR CPU Class C1                       { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
DR CPU Class C2                       { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
DR CPU Class C4                       { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------------------------------------------------
DR DASD Perm Class 1                  { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
DR DASD Perm Class 2                  { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
DR DASD Perm Class 4                  { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
DR DASD Work Class 1                  { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
DR DASD Work Class 2                  { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
DR DASD Work Class 4                  { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------





--------------------------------------------------------------------------------------------------------------------------------
                                                               IPSS Services Tier 3 ARC Rates
                                 -----------------------------------------------------------------------------------------------
        ISE                       1999            2000          2001           2002         2003         2004         2005
--------------------------------------------------------------------------------------------------------------------------------
                                                                                                 
CPU Non-Prime Class A                 { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
CPU Non-Prime Class B                 { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
CPU Non-Prime Class C                 { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
CPU Prime Class A                     { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
CPU Prime Class B                     { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
CPU Prime Class C                     { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------------------------------------------------
DASD ML1                              { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
DASD ML2                              { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
DASD Perm                             { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
DASD Work                             { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------------------------------------------------
Tape Allocation                       { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
Tape Mount                            { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------------------------------------------------
Print Local                           { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------
Print Remote                          { * }           { * }         { * }          { * }        { * }        { * }        { * }
--------------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-2 to Schedule C of Services Agreement         MSDW/IBM Confidential
                                                            Final Execution Copy

                                  C2-3

<PAGE>



-----------------------------------------------------------------------------------------------------------------------
          ISE                                           IPSS Services Tier 3 ARC Rates
                        -----------------------------------------------------------------------------------------------
                                1999         2000        2001        2002          2003        2004         2005
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
                                                                                       
Fiche C (copy)                       { * }        { * }        { * }        { * }        { * }       { * }       { * }
-----------------------------------------------------------------------------------------------------------------------
Fiche O (original)                   { * }        { * }        { * }        { * }        { * }       { * }       { * }
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
DR CPU Class A1                      { * }        { * }        { * }        { * }        { * }       { * }       { * }
-----------------------------------------------------------------------------------------------------------------------
DR CPU Class A2                      { * }        { * }        { * }        { * }        { * }       { * }       { * }
-----------------------------------------------------------------------------------------------------------------------
DR CPU Class A4                      { * }        { * }        { * }        { * }        { * }       { * }       { * }
-----------------------------------------------------------------------------------------------------------------------
DR CPU Class B1                      { * }        { * }        { * }        { * }        { * }       { * }       { * }
-----------------------------------------------------------------------------------------------------------------------
DR CPU Class B2                      { * }        { * }        { * }        { * }        { * }       { * }       { * }
-----------------------------------------------------------------------------------------------------------------------
DR CPU Class B4                      { * }        { * }        { * }        { * }        { * }       { * }       { * }
-----------------------------------------------------------------------------------------------------------------------
DR CPU Class C1                      { * }        { * }        { * }        { * }        { * }       { * }       { * }
-----------------------------------------------------------------------------------------------------------------------
DR CPU Class C2                      { * }        { * }        { * }        { * }        { * }       { * }       { * }
-----------------------------------------------------------------------------------------------------------------------
DR CPU Class C4                      { * }        { * }        { * }        { * }        { * }       { * }       { * }
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
DR DASD Perm Class 1                 { * }        { * }        { * }        { * }        { * }       { * }       { * }
-----------------------------------------------------------------------------------------------------------------------
DR DASD Perm Class 2                 { * }        { * }        { * }        { * }        { * }       { * }       { * }
-----------------------------------------------------------------------------------------------------------------------
DR DASD Perm Class 4                 { * }        { * }        { * }        { * }        { * }       { * }       { * }
-----------------------------------------------------------------------------------------------------------------------
DR DASD Work Class 1                 { * }        { * }        { * }        { * }        { * }       { * }       { * }
-----------------------------------------------------------------------------------------------------------------------
DR DASD Work Class 2                 { * }        { * }        { * }        { * }        { * }       { * }       { * }
-----------------------------------------------------------------------------------------------------------------------
DR DASD Work Class 4                 { * }        { * }        { * }        { * }        { * }       { * }       { * }
-----------------------------------------------------------------------------------------------------------------------




------------------------------------------------------------------------------------------------------------------------
          ISE                                           IPSS Services Tier 4 ARC Rates
                        ------------------------------------------------------------------------------------------------
                            1999       2000         2001          2002         2003        2004           2005
------------------------------------------------------------------------------------------------------------------------
                                                                                     
CPU Non-Prime Class A           { * }        { * }         { * }        { * }       { * }        { * }         { * }
------------------------------------------------------------------------------------------------------------------------
CPU Non-Prime Class B           { * }        { * }         { * }        { * }       { * }        { * }         { * }
------------------------------------------------------------------------------------------------------------------------
CPU Non-Prime Class C           { * }        { * }         { * }        { * }       { * }        { * }         { * }
------------------------------------------------------------------------------------------------------------------------
CPU Prime Class A               { * }        { * }         { * }        { * }       { * }        { * }         { * }
------------------------------------------------------------------------------------------------------------------------
CPU Prime Class B               { * }        { * }         { * }        { * }       { * }        { * }         { * }
------------------------------------------------------------------------------------------------------------------------
CPU Prime Class C               { * }        { * }         { * }        { * }       { * }        { * }         { * }
------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------------------------------
DASD ML1                        { * }        { * }         { * }        { * }       { * }        { * }         { * }
------------------------------------------------------------------------------------------------------------------------
DASD ML2                        { * }        { * }         { * }        { * }       { * }        { * }         { * }
------------------------------------------------------------------------------------------------------------------------
DASD Perm                       { * }        { * }         { * }        { * }       { * }        { * }         { * }
------------------------------------------------------------------------------------------------------------------------
DASD Work                       { * }        { * }         { * }        { * }       { * }        { * }         { * }
------------------------------------------------------------------------------------------------------------------------



--------------------------------------------------------------------------------
Attachment C-2 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C2-4                  Final Execution Copy

<PAGE>



----------------------------------------------------------------------------------------------------------------------------------
            ISE                                              IPSS Services Tier 4 ARC Rates
                        ----------------------------------------------------------------------------------------------------------
                          1999           2000             2001           2002            2003           2004          2005
----------------------------------------------------------------------------------------------------------------------------------
                                                                                                 
Tape Allocation                  { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------
Tape Mount                       { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------
Print Local                      { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------
Print Remote                     { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------
Fiche C (copy)                   { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------
Fiche O (original)               { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class A1                  { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class A2                  { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class A4                  { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class B1                  { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class B2                  { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class B4                  { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class C1                  { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class C2                  { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------
DR CPU Class C4                  { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------
DR DASD Perm Class 1             { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------
DR DASD Perm Class 2             { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------
DR DASD Perm Class 4             { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------
DR DASD Work Class 1             { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------
DR DASD Work Class 2             { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------
DR DASD Work Class 4             { * }             { * }           { * }          { * }          { * }         { * }        { * }
----------------------------------------------------------------------------------------------------------------------------------



--------------------------------------------------------------------------------
Attachment C-2 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C2-5                  Final Execution Copy

<PAGE>



----------------------------------------------------------------------------------------------------------------------
                                           Attachment C-3
                          Data Network Services ISEs, Resource Units and Resource Unit Pricing
----------------------------------------------------------------------------------------------------------------------
All ISEs marked with a "*" charged on a non-calendar monthly basis.
----------------------------------------------------------------------------------------------------------------------
                      SNA Dedicated Data Network Access, Installation and Deinstallation Services
----------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                     Charge per Resource Unit (by calendar year)
                                        ------------------------------------------------------------------------------
                                               Jan - Jun   July - Dec      2002         2003          2004      2005
                                                  2001       2001
----------------------------------------------------------------------------------------------------------------------
                                                                                           
Installation of       installation per           { * }        { * }        { * }        { * }        { * }      { * }
circuit less than or       circuit
equal to 56kbs        (one-time charge)
----------------------------------------------------------------------------------------------------------------------
Installation of       installation per           { * }        { * }        { * }        { * }        { * }      { * }
circuit greater than       circuit
56kbs                 (one-time charge)
----------------------------------------------------------------------------------------------------------------------
Installation for 56   installation per           { * }        { * }        { * }        { * }        { * }      { * }
MDS and 56/14 SNA          circuit
                      (one-time charge)
----------------------------------------------------------------------------------------------------------------------
Expedited                 expedited              { * }        { * }        { * }        { * }        { * }      { * }
Installation          installation per
surcharge                  circuit
                      (one-time charge)
----------------------------------------------------------------------------------------------------------------------
Installation of SNBU  installation per           { * }        { * }        { * }        { * }        { * }      { * }
2 Wire or SNBU 4           circuit
Wire option           (one-time charge)
----------------------------------------------------------------------------------------------------------------------
De-installation of    installation per           { * }        { * }        { * }        { * }        { * }      { * }
circuit                    circuit
                      (one-time charge)
----------------------------------------------------------------------------------------------------------------------
9.6kbs circuit*         monthly usage            { * }        { * }        { * }        { * }        { * }      { * }
                         per circuit
----------------------------------------------------------------------------------------------------------------------
14.4kbs circuit*        monthly usage            { * }        { * }        { * }        { * }        { * }      { * }
                         per circuit
----------------------------------------------------------------------------------------------------------------------
19.2kbs circuit*        monthly usage            { * }        { * }        { * }        { * }        { * }      { * }
                         per circuit
----------------------------------------------------------------------------------------------------------------------

--------------------------------------------------------------------------------
   SNA Dedicated Data Network Access Installation and Deinstallation Services
--------------------------------------------------------------------------------



--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                                       Final Execution Copy
                                      C3-1

<PAGE>




-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                     Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                               Jan - Jun   July - Dec      2002         2003         2004         2005
                                                 2001        2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                              
56 kbs circuit*         monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
                         per circuit
-------------------------------------------------------------------------------------------------------------------------
SNBU 2 Wire option*     monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
                         per circuit
-------------------------------------------------------------------------------------------------------------------------
SNBU 4 Wire option*     monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
                         per circuit
-------------------------------------------------------------------------------------------------------------------------
SNI Gateway option      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
(for circuits less       per circuit
than 56 kbs)*
-------------------------------------------------------------------------------------------------------------------------
SNI Gateway option      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
(for circuits equal      per circuit
to or greater than
56 kbs)*
-------------------------------------------------------------------------------------------------------------------------
TCAM usage*           monthly per copy           { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
FIG or MIG platform*    monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
                        per platform
-------------------------------------------------------------------------------------------------------------------------
ICN Platform*              monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
Physical Unit (PU)      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
usage (standard            per PU
configurations of 15
LUs to 1 PU)*
-------------------------------------------------------------------------------------------------------------------------
Large Physical Unit     monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
(PU) usage                 per PU
(configurations of
greater than 15 LUs
to 1 PU)*
-------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
  SNA Dedicated Data Network Access, Installation and Deinstallation Services
--------------------------------------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                                       Final Execution Copy
                                      C3-2

<PAGE>



---------------------------------------------------------------------------------------------------------------------------
         ISE              Resource Unit                     Charge per Resource Unit (by calendar year)
                                            -------------------------------------------------------------------------------
                                              Jan - Jun   July - Dec        2002         2003         2004          2005
                                                 2001        2001
---------------------------------------------------------------------------------------------------------------------------
                                                                                            
High-Volume Site/1/,      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
/2/ (Discover - { * })   per High-Volume
                              Site
---------------------------------------------------------------------------------------------------------------------------
High-Volume Site/1/,      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
/2/ (Discover - { * })   per High-Volume
                              Site
---------------------------------------------------------------------------------------------------------------------------
High-Volume Site/1/,      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
/2/ (Discover - { * })   per High-Volume
                              Site
---------------------------------------------------------------------------------------------------------------------------
High-Volume Site/1/,      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
/2/ (Discover - { * })   per High-Volume
                              Site
---------------------------------------------------------------------------------------------------------------------------
High-Volume Site/1/       monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
(Novus Financial)        per High-Volume
                              Site
---------------------------------------------------------------------------------------------------------------------------
High-Volume Sites/1/      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
(PCG)                        for the
                        High-Volume Sites
---------------------------------------------------------------------------------------------------------------------------
/1/ Charges based upon configurations existing as of the Effective Date.
---------------------------------------------------------------------------------------------------------------------------
/2/ Charges for 1999 are effective for July and August, 1999.  Thereafter, monthly charges are
described in SSA NOV22.
---------------------------------------------------------------------------------------------------------------------------






--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C3-3                  Final Execution Copy

<PAGE>



---------------------------------------------------------------------------------------------------------------------------
                      MPN Dedicated Data Network Access, Installation and Deinstallation Services
---------------------------------------------------------------------------------------------------------------------------
         ISE              Resource Unit                     Charge per Resource Unit (by calendar year)
                                            -------------------------------------------------------------------------------
                                              Jan - Jun   July - Dec        2002         2003         2004          2005
                                                 2001        2001
---------------------------------------------------------------------------------------------------------------------------
                                                                                              
Installation of         installation per           { * }        { * }        { * }        { * }        { * }         { * }
56kbs circuit                circuit
                        (one-time charge)
---------------------------------------------------------------------------------------------------------------------------
Installation of         installation per           { * }        { * }        { * }        { * }        { * }         { * }
circuit greater than         circuit
56kbs                   (one-time charge)
---------------------------------------------------------------------------------------------------------------------------
Conversion of            conversion per            { * }        { * }        { * }        { * }        { * }         { * }
circuit from 56kbs           circuit
capacity to higher      (one-time charge)
capacity or
vice-versa
---------------------------------------------------------------------------------------------------------------------------
Conversion of            conversion per            { * }        { * }        { * }        { * }        { * }         { * }
circuit from or to           circuit
capacity other than     (one-time charge)
56kbs
---------------------------------------------------------------------------------------------------------------------------
56kbs circuit using       monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 2502 routers*        per circuit
---------------------------------------------------------------------------------------------------------------------------
128kbs circuit using      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 2502 routers*        per circuit
---------------------------------------------------------------------------------------------------------------------------
128kbs circuit using      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 4000m routers*       per circuit
---------------------------------------------------------------------------------------------------------------------------
128kbs circuit using      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 4500 routers*        per circuit
---------------------------------------------------------------------------------------------------------------------------
128kbs circuit using      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 7010 routers*        per circuit
---------------------------------------------------------------------------------------------------------------------------
                      MPN Dedicated Data Network Access, Installation and Deinstallation Services
---------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C3-4                  Final Execution Copy

<PAGE>



---------------------------------------------------------------------------------------------------------------------------
         ISE              Resource Unit                     Charge per Resource Unit (by calendar year)
                                            -------------------------------------------------------------------------------
                                              Jan - Jun   July - Dec        2002         2003         2004          2005
                                                 2001        2001
---------------------------------------------------------------------------------------------------------------------------
                                                                                            
128kbs circuit using      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 7000 routers*        per circuit
---------------------------------------------------------------------------------------------------------------------------
256kbs circuit using      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 2502 routers*        per circuit
---------------------------------------------------------------------------------------------------------------------------
256kbs circuit using      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 4000m routers*       per circuit
---------------------------------------------------------------------------------------------------------------------------
256kbs circuit using      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 4500 routers*        per circuit
---------------------------------------------------------------------------------------------------------------------------
256kbs circuit using      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 7010 routers*        per circuit
---------------------------------------------------------------------------------------------------------------------------
256kbs circuit using      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 7000 routers*        per circuit
---------------------------------------------------------------------------------------------------------------------------
512kbs circuit using      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 2502 routers*        per circuit
--------------------------------------------------------------------------------------------------------------------------
512kbs circuit using      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 4000m routers*       per circuit
---------------------------------------------------------------------------------------------------------------------------
512kbs circuit using      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 4500 routers*        per circuit
---------------------------------------------------------------------------------------------------------------------------
512kbs circuit using      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 7010 routers*        per circuit
---------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
  MPN Dedicated Data Network Access, Installation and Deinstallation Services
--------------------------------------------------------------------------------

--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C3-5                  Final Execution Copy

<PAGE>



---------------------------------------------------------------------------------------------------------------------------
         ISE              Resource Unit                     Charge per Resource Unit (by calendar year)
                                            -------------------------------------------------------------------------------
                                              Jan - Jun   July - Dec        2002         2003         2004          2005
                                                 2001        2001
---------------------------------------------------------------------------------------------------------------------------
                                                                                            
512kbs circuit using      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 7000 routers*        per circuit
---------------------------------------------------------------------------------------------------------------------------
DS-1 circuit using        monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 2502 routers*        per circuit
---------------------------------------------------------------------------------------------------------------------------
DS-1 circuit using        monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 4000m routers*       per circuit
---------------------------------------------------------------------------------------------------------------------------
DS-1 circuit using        monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 4500 routers*        per circuit
---------------------------------------------------------------------------------------------------------------------------
DS-1 circuit using        monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 7010 routers*        per circuit
---------------------------------------------------------------------------------------------------------------------------
DS-11 circuit using       monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Cisco 7000 routers*        per circuit
---------------------------------------------------------------------------------------------------------------------------
56kbs circuit access      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
option*                    per circuit
---------------------------------------------------------------------------------------------------------------------------
Installation of         installation per           { * }        { * }        { * }        { * }        { * }         { * }
56kbs capacity               circuit
circuit access option   (one-time charge)
--------------------------------------------------------------------------------------------------------------------------
128kbs capacity           monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
circuit access             per circuit
option*
---------------------------------------------------------------------------------------------------------------------------
256kbs capacity           monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
circuit access             per circuit
option*
---------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
  MPN Dedicated Data Network Access, Installation and Deinstallation Services
--------------------------------------------------------------------------------

--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C3-6                  Final Execution Copy

<PAGE>




-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                     Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                               Jan - Jun    July - Dec     2002         2003         2004          2005
                                                 2001         2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                              
512kbs capacity         monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
circuit access           per circuit
option*
-------------------------------------------------------------------------------------------------------------------------
DS-1 capacity           monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
circuit access           per circuit
option*
-------------------------------------------------------------------------------------------------------------------------
Installation of       installation per           { * }        { * }        { * }        { * }        { * }         { * }
circuit greater than       circuit
56kbs capacity        (one-time charge)
access option
-------------------------------------------------------------------------------------------------------------------------
Netbios per config      monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
option*                  per circuit
-------------------------------------------------------------------------------------------------------------------------
SNA per config          monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
option*                  per circuit
-------------------------------------------------------------------------------------------------------------------------
IPX per config          monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
option*                  per circuit
-------------------------------------------------------------------------------------------------------------------------
SDLC/Serial Port        monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
option *                 per circuit
-------------------------------------------------------------------------------------------------------------------------
Token ring Port         monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
option*                  per circuit
-------------------------------------------------------------------------------------------------------------------------
Installation of SNDM     Per copy or             { * }        { * }        { * }        { * }        { * }         { * }
Software                   license
-------------------------------------------------------------------------------------------------------------------------











--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C3-7                  Final Execution Copy

<PAGE>




-------------------------------------------------------------------------------------------------------------------------
                              Frame-Relay Dedicated Data Network Access Services
-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                     Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                            Jan - Jun     July - Dec       2002         2003         2004         2005
                                               2001          2001
                                                                                             
-------------------------------------------------------------------------------------------------------------------------
Installation of       installation per           { * }        { * }        { * }        { * }        { * }         { * }
56kbs circuit              circuit
Managed Access        (one-time charge)
Connection Install
-------------------------------------------------------------------------------------------------------------------------
Installation of       installation per           { * }        { * }        { * }        { * }        { * }         { * }
128kbs  circuit            circuit
                      (one-time charge)
-------------------------------------------------------------------------------------------------------------------------
Installation of       installation per           { * }        { * }        { * }        { * }        { * }         { * }
256kbs  circuit            circuit
                      (one-time charge)
-------------------------------------------------------------------------------------------------------------------------
Installation of       installation per           { * }        { * }        { * }        { * }        { * }         { * }
384kbs  circuit            circuit
                      (one-time charge)
-------------------------------------------------------------------------------------------------------------------------
Installation of       installation per           { * }        { * }        { * }        { * }        { * }         { * }
512kbs  circuit            circuit
                      (one-time charge)
-------------------------------------------------------------------------------------------------------------------------
Installation of       installation per           { * }        { * }        { * }        { * }        { * }         { * }
768kbs  circuit            circuit
                      (one-time charge)
-------------------------------------------------------------------------------------------------------------------------
Installation of       installation per           { * }        { * }        { * }        { * }        { * }         { * }
1544kbs  circuit           circuit
                      (one-time charge)
-------------------------------------------------------------------------------------------------------------------------
Installation of PVC   installation per           { * }        { * }        { * }        { * }        { * }         { * }
                           circuit
                      (one-time charge)
-------------------------------------------------------------------------------------------------------------------------
56kbs Managed Access     site month              { * }        { * }        { * }        { * }        { * }         { * }
Connection*
-------------------------------------------------------------------------------------------------------------------------











--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C3-8                  Final Execution Copy

<PAGE>



-------------------------------------------------------------------------------------------------------------------------
                               Frame-Relay Dedicated Data Network Access Services

-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                     Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                               Jan - Jun    July - Dec     2002         2003          2004         2005
                                                 2001          2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                              
128kbs Managed           site month              { * }        { * }        { * }        { * }        { * }         { * }
Access Connection*
-------------------------------------------------------------------------------------------------------------------------
256kbs Managed           site month              { * }        { * }        { * }        { * }        { * }         { * }
Access Connection*
-------------------------------------------------------------------------------------------------------------------------
384kbs Managed           site month              { * }        { * }        { * }        { * }        { * }         { * }
Access Connection*
-------------------------------------------------------------------------------------------------------------------------
512kbs Managed           site month              { * }        { * }        { * }        { * }        { * }         { * }
Access Connection*
-------------------------------------------------------------------------------------------------------------------------
768kbs Managed           site month              { * }        { * }        { * }        { * }        { * }         { * }
Access Connection*
-------------------------------------------------------------------------------------------------------------------------
1544kbs Managed          site month              { * }        { * }        { * }        { * }        { * }         { * }
Access Connection*
-------------------------------------------------------------------------------------------------------------------------
IP Protocol*           Managed Access            { * }        { * }        { * }        { * }        { * }         { * }
                       Connection per
                            month
-------------------------------------------------------------------------------------------------------------------------
SNA Protocol*          Managed Access            { * }        { * }        { * }        { * }        { * }         { * }
                       Connection per
                            month
-------------------------------------------------------------------------------------------------------------------------
IPX Protocol*          Managed Access            { * }        { * }        { * }        { * }        { * }         { * }
                       Connection per
                            month
-------------------------------------------------------------------------------------------------------------------------
4 kbs Committed          site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                  C3-9                 Final Execution Copy


<PAGE>



-------------------------------------------------------------------------------------------------------------------------
                             Frame-Relay Dedicated Data Network Access Services
-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                     Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                              Jan - Jun     July - Dec     2002         2003         2004         2005
                                                2001           2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                             
8 kbs Committed          site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
16 kbs Committed         site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
32 kbs Committed         site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
48 kbs Committed         site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
64 kbs Committed         site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
128 kbs Committed        site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
192 kbs Committed        site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
256 kbs Committed        site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------



--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                C3-10                  Final Execution Copy

<PAGE>



-------------------------------------------------------------------------------------------------------------------------
                               Frame-Relay Dedicated Data Network Access Services
-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                    Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                        Jan - Jun      July - Dec      2002         2003         2004         2005
                                           2001           2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                         
-------------------------------------------------------------------------------------------------------------------------
320 kbs Committed        site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
384 kbs Committed        site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
448 kbs Committed        site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
512 kbs Committed        site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
576 kbs Committed        site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
640 kbs Committed        site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
704 kbs Committed        site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
768 kbs Committed        site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C3-11                 Final Execution Copy


<PAGE>



-------------------------------------------------------------------------------------------------------------------------
                                       Frame-Relay Dedicated Data Network Access Services
-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                    Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                        Jan - Jun      July - Dec      2002         2003         2004         2005
                                           2001           2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                         
-------------------------------------------------------------------------------------------------------------------------
832 kbs Committed        site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
896 kbs Committed        site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
960 kbs Committed        site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
1024 kbs Committed       site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
1544 kbs Committed       site month              { * }        { * }        { * }        { * }        { * }         { * }
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
Market Data PVC          site month              { * }        { * }        { * }        { * }        { * }         { * }
64kbs Committed
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
Market Data PVC          site month              { * }        { * }        { * }        { * }        { * }         { * }
128kbs Committed
Information Rate*
-------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C3-12                Final Execution Copy




<PAGE>



-------------------------------------------------------------------------------------------------------------------------
                                    Frame-Relay Dedicated Data Network Access Services
-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                    Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                        Jan - Jun      July - Dec      2002         2003         2004         2005
                                           2001           2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                         
-------------------------------------------------------------------------------------------------------------------------
Market Data PVC          site month              { * }        { * }        { * }        { * }        { * }         { * }
192kbs Committed
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
Market Data PVC          site month              { * }        { * }        { * }        { * }        { * }         { * }
256kbs Committed
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
Market Data PVC          site month              { * }        { * }        { * }        { * }        { * }         { * }
320kbs Committed
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
Market Data PVC          site month              { * }        { * }        { * }        { * }        { * }         { * }
384kbs Committed
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
Market Data PVC          site month              { * }        { * }        { * }        { * }        { * }         { * }
448kbs Committed
Information Rate*
-------------------------------------------------------------------------------------------------------------------------
Market Data PVC          site month              { * }        { * }        { * }        { * }        { * }         { * }
512kbs Committed
Information Rate*
-------------------------------------------------------------------------------------------------------------------------


________________________________________________________________________________
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                C3-13                  Final Execution Copy





<PAGE>



-------------------------------------------------------------------------------------------------------------------------
                                           Switched Data Network Access Services
-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                    Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                        Jan - Jun      July - Dec      2002         2003         2004         2005
                                           2001           2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                         
-------------------------------------------------------------------------------------------------------------------------
EDI Bisynchronous         minute of              { * }        { * }        { * }        { * }        { * }         { * }
connectivity            connectivity
-------------------------------------------------------------------------------------------------------------------------
EDI connectivity          minute of              { * }        { * }        { * }        { * }        { * }         { * }
                        connectivity
-------------------------------------------------------------------------------------------------------------------------
EDI Asynchronous          minute of              { * }        { * }        { * }        { * }        { * }         { * }
connectivity            connectivity
-------------------------------------------------------------------------------------------------------------------------
Asynchronous local         hour of               { * }        { * }        { * }        { * }        { * }         { * }
dial-up per session     connectivity
via IBM Passport
(8:00 a.m. through
8:00 p.m. local
time)/1/
-------------------------------------------------------------------------------------------------------------------------
Asynchronous local         hour of               { * }        { * }        { * }        { * }        { * }         { * }
dial-up per session     connectivity
via IBM Passport
(8:00 p.m. through
8:00 a.m. local
time)/1/
-------------------------------------------------------------------------------------------------------------------------
Asynchronous               hour of               { * }        { * }        { * }        { * }        { * }         { * }
800-number dial-up      connectivity
surcharge per
session via IBM
Passport (8:00 a.m.
through 8:00 p.m.
local time)/1/
-------------------------------------------------------------------------------------------------------------------------


________________________________________________________________________________
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C3-14                Final Execution Copy




<PAGE>



-------------------------------------------------------------------------------------------------------------------------
                                       Switched Data Network Access Services
-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                    Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                        Jan - Jun      July - Dec      2002         2003         2004         2005
                                           2001           2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                         
Asynchronous               hour of               { * }        { * }        { * }        { * }        { * }         { * }
800-number dial-up      connectivity
surcharge per
session via IBM
Passport (8:00 p.m.
through 8:00 a.m.
local time)/1/
-------------------------------------------------------------------------------------------------------------------------
SENDENSW SENDEN            minute                { * }        { * }        { * }        { * }        { * }         { * }
connect
-------------------------------------------------------------------------------------------------------------------------
SENDENBT SENDEN usage        per                 { * }        { * }        { * }        { * }        { * }         { * }
                       Kilocharacters
-------------------------------------------------------------------------------------------------------------------------
MB Measured                monthly               { * }        { * }        { * }        { * }        { * }         { * }
Business Line*
-------------------------------------------------------------------------------------------------------------------------
FFO Fixed Function         monthly               { * }        { * }        { * }        { * }        { * }         { * }
Terminal*
-------------------------------------------------------------------------------------------------------------------------
/1/ Usage for such ISEs shall be billed in { * } increments, with { * } minimum usage per session.
-------------------------------------------------------------------------------------------------------------------------


-------------------------------------------------------------------------------------------------------------------------
                                       Managed Access Connection Surcharges
-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                    Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                        Jan - Jun      July - Dec      2002         2003         2004         2005
                                           2001           2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                         
256 kbs port speed*      site month              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
384 kbs port speed*      site month              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------


________________________________________________________________________________
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                  C3-15                Final Execution Copy

<PAGE>



-------------------------------------------------------------------------------------------------------------------------
                                          Managed Access Connection Surcharges
-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                    Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                        Jan - Jun      July - Dec      2002         2003         2004         2005
                                           2001           2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                         
512 kbs port speed*      site month              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
640 kbs port speed*      site month              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
768 kbs port speed*      site month              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
1024 kbs port speed*     site month              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
1544 kbs port speed*     site month              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------


-------------------------------------------------------------------------------------------------------------------------
                                                     EDI Services
-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                    Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                        Jan - Jun      July - Dec      2002         2003         2004         2005
                                           2001           2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                         
EDI20025 Standard     installation per           { * }        { * }        { * }        { * }        { * }         { * }
Mailbox Installation       mailbox
                      (one-time charge)
-------------------------------------------------------------------------------------------------------------------------
STEDI10 Bulk Store     one-time charge           { * }        { * }        { * }        { * }        { * }         { * }
and Forward
Installation
-------------------------------------------------------------------------------------------------------------------------
EDIINS add mailboxes  installation per           { * }        { * }        { * }        { * }        { * }         { * }
                           mailbox
                      (one-time charge)
-------------------------------------------------------------------------------------------------------------------------
SMBX Mailbox            monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
                         per mailbox
-------------------------------------------------------------------------------------------------------------------------


________________________________________________________________________________
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                   C3-16               Final Execution Copy

<PAGE>



-------------------------------------------------------------------------------------------------------------------------

                                                      EDI Services
-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                     Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                              Jan - Jun    July - Dec      2002          2003        2004          2005
                                                2001          2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                              
STEDI2 Special          monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Mailbox                  per mailbox
-------------------------------------------------------------------------------------------------------------------------
STEDI1  Special         monthly usage            { * }        { * }        { * }        { * }        { * }         { * }
Mailbox                  per mailbox
-------------------------------------------------------------------------------------------------------------------------
PROCEDI  usage          per Kilocharacter        { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
PROCEML usage           per Kilocharacter        { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------


-------------------------------------------------------------------------------------------------------------------------
                                                   Bridge Charges

-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                     Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                              Jan - Jun     July - Dec     2002         2003         2004         2005
                                                2001          2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                          
Monthly bridge             monthly               { * }        { * }        { * }        { * }        { * }        { * }
charge - Phoenix 16*
-------------------------------------------------------------------------------------------------------------------------
Monthly bridge             monthly               { * }        { * }        { * }        { * }        { * }        { * }
charge - Hilliard 7*
-------------------------------------------------------------------------------------------------------------------------
Monthly bridge             monthly               { * }        { * }        { * }        { * }        { * }        { * }
charge - Scottsdale
6*
-------------------------------------------------------------------------------------------------------------------------
Monthly bridge to          monthly               { * }        { * }        { * }        { * }        { * }        { * }
Sandy Utah 2*
-------------------------------------------------------------------------------------------------------------------------



--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                  C3-17                Final Execution Copy



<PAGE>



-------------------------------------------------------------------------------------------------------------------------
                                             Transaction Pricing - Table 1
-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                  Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                        Jan - Jun       July - Dec      2002         2003         2004         2005
                                          2001             2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                    


If the aggregate number of transactions (not including MT minutes) processed
during a calendar year under the Agreement or Previous Agreement is less than
{ * }, then the following charges set forth in this Table 1 shall apply to all
such transactions; provided, however, that:
    (a)  in no event shall the aggregate charges for such transactions exceed an
         amount equal to the sum of (i) the aggregate charges that would result
         if the charges for such transactions were calculated using the
         applicable pricing set forth in "Transaction Pricing - Table 2" below
         (including application of subsection (b) of the proviso), and (ii an
         amount equal to the product of (A) the applicable BTC11 charge in
         "Transaction Pricing - Table 2" below, and (B) the difference between
         { * } and the aggregate number of transactions processed during such
         calendar year; and
    (b)  for the aggregate number of transactions (not including MT minutes)
         processed during 1999 under the Previous Agreement or the Agreement,
         the applicable charges shall be calculated as (i) the charges resulting
         from multiplying each of the rate tier levels set forth in the Previous
         Agreement (e.g., { * } transactions, { * } transactions, { * }
         transactions, etc.) by { * }, and applying the actual aggregate number
         of transactions (not including MT minutes) processed before the
         Effective Date during 1999 to such modified rate tier levels, plus (ii)
         the charges resulting from multiplying each of the Transaction Pricing
         rate tier levels set forth in Transaction Pricing - Tables 1 through 7
         of this Attachment C-3 (e.g., { * } transactions, { * } transactions,
         { * } transactions, etc.) by { * } and applying the actual aggregate
         number of transactions (not including MT minutes).
For the purposes of Subsection (b) of this Table, the aggregate number of
transactions (not including MT minutes) processed before the Effective Date
during 1999 shall include those transactions processed during such time for SPS.


                                                                                      
-----------------------------------------------------------------------------------------------------------------
BTC            per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-----------------------------------------------------------------------------------------------------------------
BTC3           per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-----------------------------------------------------------------------------------------------------------------
BTC4           per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-----------------------------------------------------------------------------------------------------------------
BTC5A          per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-----------------------------------------------------------------------------------------------------------------
BTC11          per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-----------------------------------------------------------------------------------------------------------------
MT1              per minute              { * }        { * }        { * }        { * }        { * }         { * }
-----------------------------------------------------------------------------------------------------------------
MT2              per minute              { * }        { * }        { * }        { * }        { * }         { * }
-----------------------------------------------------------------------------------------------------------------
MT3              per minute              { * }        { * }        { * }        { * }        { * }         { * }
-----------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
                          Transaction Pricing - Table 2
--------------------------------------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                              MSDW/IBM Confidential
of Services Agreement                C3-18                  Final Execution Copy

<PAGE>



-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                     Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                         Jan - Jun       July - Dec       2002         2003         2004         2005
                                            2001           2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                            


If the aggregate number of transactions (not including MT minutes) processed
during a calendar year under the Agreement or Previous Agreement is equal to or
greater than { * } but less than { * }, then the following charges set forth in
this Table 2 shall apply to all such transactions; provided, however, that:

     (a) in no event shall the aggregate charges for such transactions exceed an
         amount equal to the sum of (i) the aggregate charges that would result
         if the charges for such transactions were calculated using the
         applicable pricing set forth in "Transaction Pricing - Table 3" below
         (including application of Subsection (b) of the proviso), and (ii) an
         amount equal to the product of (A) the applicable BTC11 charge in
         "Transaction Pricing - Table 3" below, and (B) the difference between
         ( * } and the aggregate number of transactions processed during such
         calendar year; and

     (b) for the aggregate number of transactions (not including MT minutes)
         processed during 1999 under the Previous Agreement or the Agreement,
         the applicable charges shall be calculated as (i) the charges resulting
         from multiplying each of the rate tier levels set forth in the Previous
         Agreement (e.g., { * } transactions, { * } transactions, { * }
         transactions, etc.) by { * }, and applying the actual aggregate number
         of transactions (not including MT minutes) processed before the
         Effective Date during 1999 to such modified rate tier levels, plus (ii)
         the charges resulting from multiplying each of the Transaction Pricing
         rate tier levels set forth in Transaction Pricing - Tables 1 through 7
         of this Attachment C-3 (e.g., { * } transactions, { * } transactions,
         { * } transactions, etc.) by { * } and applying the actual aggregate
         number of transactions (not including MT minutes).

For the purposes of Subsection (b) of this Table, the aggregate number of
transactions (not including MT minutes) processed before the Effective Date
during 1999 shall include those transactions processed during such time for SPS.



-------------------------------------------------------------------------------------------------------------------------
                                                                                              
BTC                    per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
BTC3                   per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
BTC4                   per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
BTC5A                  per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
BTC11                  per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
MT1                      per minute              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
MT2                      per minute              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
MT3                      per minute              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------



--------------------------------------------------------------------------------
                          Transaction Pricing - Table 3
--------------------------------------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C3 - 19               Final Execution Copy


<PAGE>



-------------------------------------------------------------------------------------------------------------------
      ISE         Resource Unit                     Charge per Resource Unit (by calendar year)
                                  ---------------------------------------------------------------------------------
                                      Jan - Jun      July - Dec      2002         2003         2004         2005
                                         2001           2001
-------------------------------------------------------------------------------------------------------------------
                                                                                       


If the aggregate number of transactions (not including MT minutes) processed
during a calendar year under the Agreement or Previous Agreement is equal to or
greater than { * } but less than { * }, then the following charges set forth in
this Table 3 shall apply to all such transactions; provided, however, that:

     (a) in no event shall the aggregate charges for such transactions exceed an
         amount equal to the sum of (i) the aggregate charges that would result
         if the charges for such transactions were calculated using the
         applicable pricing set forth in "Transaction Pricing - Table 4" below
         (including application of Subsection (b) of the proviso), and (ii) an
         amount equal to the product of (A) the applicable BTC11 charge in
         "Transaction Pricing - Table 4" below, and (B) the difference between
         { * } and the aggregate number of transactions processed during such
         calendar year; and

     (b) for the aggregate number of transactions (not including MT minutes)
         processed during 1999 under the Previous Agreement or the Agreement,
         the applicable charges shall be calculated as (i) the charges resulting
         from multiplying each of the rate tier levels set forth in the Previous
         Agreement (e.g., { * } transactions, { * } transactions, { * }
         transactions, etc.) by { * }, and applying the actual aggregate number
         of transactions (not including MT minutes) processed before the
         Effective Date during 1999 to such modified rate tier levels, plus (ii)
         the charges resulting from multiplying each of the Transaction Pricing
         rate tier levels set forth in Transaction Pricing - Tables 1 through 7
         of this Attachment C-3 (e.g., { * } transactions, { * } transactions,
         { * } transactions, etc.) by { * } and applying the actual aggregate
         number of transactions (not including MT minutes) p

For the purposes of Subsection (b) of this Table, the aggregate number of
transactions (not including MT minutes) processed before the Effective Date
during 1999 shall include those transactions processed during such time for SPS.



-------------------------------------------------------------------------------------------------------------------------
                                                                                              
BTC                    per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
BTC3                   per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
BTC4                   per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
BTC5A                  per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
BTC11                  per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
MT1                      per minute              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
MT2                      per minute              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
MT3                      per minute              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------



--------------------------------------------------------------------------------
                              Transaction Pricing - Table 4
--------------------------------------------------------------------------------
 ISE            Resource Unit        Charge per Resource Unit (by calendar year)
                               -------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C3 - 20               Final Execution Copy

<PAGE>



                                          -------------------------------------------------------------------------------
                                            Jan - Jun   July - Dec        2002         2003         2004          2005
                                               2001        2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                                


If the aggregate number of transactions (not including MT minutes) processed
during a calendar year under the Agreement or Previous Agreement is equal to or
greater than { * } but less than { * }, then the following charges set forth in
this Table 4 shall apply to all such transactions; provided, however, that:

     (a) in no event shall the aggregate charges for such transactions exceed an
         amount equal to the sum of (i) the aggregate charges that would result
         if the charges for such transactions were calculated using the
         applicable pricing set forth in "Transaction Pricing - Table 5" below
         (including application of Subsection (b) of the proviso), and (ii) an
         amount equal to the product of (A) the applicable BTC11 charge in
         "Transaction Pricing - Table 5" below, and (B) the difference between
         { * } and the aggregate number of transactions processed during such
         calendar year; and

     (b) for the aggregate number of transactions (not including MT minutes)
         processed during 1999 under the Previous Agreement or the Agreement,
         the applicable charges shall be calculated as (i) the charges resulting
         from multiplying each of the rate tier levels set forth in the Previous
         Agreement (e.g., { * } transactions, { * } transactions, { * }
         transactions, etc.) by { * }, and applying the actual aggregate number
         of transactions (not including MT minutes) processed before the
         Effective Date during 1999 to such modified rate tier levels, plus (ii)
         the charges resulting from multiplying each of the Transaction Pricing
         rate tier levels set forth in Transaction Pricing - Tables 1 through 7
         of this Attachment C-3 (e.g., { * } transactions, { * } transactions,
         { * } transactions, etc.) by { * } and applying the actual aggregate
         number of transactions (not including MT minutes).

For the purposes of Subsection (b) of this Table, the aggregate number of
transactions (not including MT minutes) processed before the Effective Date
during 1999 shall include those transactions processed during such time for SPS.


-------------------------------------------------------------------------------------------------------------------------
                                                                                              
BTC                      per trans.              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
BTC3                     per trans.              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
BTC4                     per trans.              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
BTC5A                    per trans.              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
BTC11                    per trans.              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
MT1                       per min.               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
MT2                       per min.               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
MT3                       per min.               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------





-------------------------------------------------------------------------------------------------------------------------
                                              Transaction Pricing - Table 5
-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                     Charge per Resource Unit (by calendar year)
                                          -------------------------------------------------------------------------------
                                            Jan - Jun   July - Dec        2002         2003         2004          2005
                                               2001        2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                                


--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                C3-21                  Final Execution Copy

<PAGE>

--------------------------------------------------------------------------------
                                  2001     2001
--------------------------------------------------------------------------------
If the aggregate number of transactions (not including MT minutes) processed
during a calendar year under the Agreement or Previous Agreement is equal to or
greater than { * } but less than { * }, then the following charges set forth in
this Table 5 shall apply to all such transactions; provided, however, that:

     (a) in no event shall the aggregate charges for such transactions exceed an
         amount equal to the sum of (i) the aggregate charges that would result
         if the charges for such transactions were calculated using the
         applicable pricing set forth in "Transaction Pricing - Table 6" below
         (including application of Subsection (b) of the proviso), and (ii) an
         amount equal to the product of (A) the applicable BTC11 charge in
         "Transaction Pricing - Table 6" below, and (B) the difference between {
         * } and the aggregate number of transactions processed during such
         calendar year; and

     (b) for the aggregate number of transactions (not including MT minutes)
         processed during 1999 under the Previous Agreement or the Agreement,
         the applicable charges shall be calculated as (i) the charges resulting
         from multiplying each of the rate tier levels set forth in the Previous
         Agreement (e.g., { * } transactions, { * } transactions, { * }
         transactions, etc.) by { * }, and applying the actual aggregate number
         of transactions (not including MT minutes) processed before the
         Effective Date during 1999 to such modified rate tier levels, plus (ii)
         the charges resulting from multiplying each of the Transaction Pricing
         rate tier levels set forth in Transaction Pricing - Tables 1 through 7
         of this Attachment C-3 (e.g., { * } transactions, { * } transactions, {
         * } transactions, etc.) by { * } and applying the actual aggregate
         number of transactions (not including MT minutes).

For the purposes of Subsection (b) of this Table, the aggregate number of
transactions (not including MT minutes) processed before the Effective Date
during 1999 shall include those transactions processed during such time for SPS.



-------------------------------------------------------------------------------------------------------------------------
                                                                                              
BTC                      per trans.              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
BTC3                     per trans.              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
BTC4                     per trans.              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
BTC5A                    per trans.              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
BTC11                    per trans.              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
MT1                       per min.               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
MT2                       per min.               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
MT3                       per min.               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------




-------------------------------------------------------------------------------------------------------------------------
                                               Transaction Pricing - Table 6
-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                     Charge per Resource Unit (by calendar year)
                                        ---------------------------------------------------------------------------------
                                        Jan - Jun       July - Dec      2002         2003         2004         2005
                                          2001             2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                          


--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement               C3 - 22                 Final Execution Copy

<PAGE>

If the aggregate number of transactions (not including MT minutes) processed
during a calendar year under the Agreement or Previous Agreement is equal to or
greater than { * } but less than { * }, then the following charges set forth in
this Table 6 shall apply to all such transactions; provided, however, that:

     (a) in no event shall the aggregate charges for such transactions exceed an
         amount equal to the sum of (i) the aggregate charges that would result
         if the charges for such transactions were calculated using the
         applicable pricing set forth in "Transaction Pricing - Table 7" below
         (including application of Subsection (b) of the proviso), and (ii) an
         amount equal to the product of (A) the applicable BTC11 charge in
         "Transaction Pricing - Table 7" below, and (B) the difference between {
         * } and the aggregate number of transactions processed during such
         calendar year; and

     (b) for the aggregate number of transactions (not including MT minutes)
         processed during 1999 under the Previous Agreement or the Agreement,
         the applicable charges shall be calculated as (i) the charges resulting
         from multiplying each of the rate tier levels set forth in the Previous
         Agreement (e.g., { * } transactions, { * } transactions, { * }
         transactions, etc.) by { * }, and applying the actual aggregate number
         of transactions (not including MT minutes) processed before the
         Effective Date during 1999 to such modified rate tier levels, plus (ii)
         the charges resulting from multiplying each of the Transaction Pricing
         rate tier levels set forth in Transaction Pricing - Tables 1 through 7
         of this Attachment C-3 (e.g., { * } transactions, { * } transactions, {
         * } transactions, etc.) by { * } and applying the actual aggregate
         number of transactions (not including MT minutes).

For the purposes of Subsection (b) of this Table, the aggregate number of
transactions (not including MT minutes) processed before the Effective Date
during 1999 shall include those transactions processed during such time for SPS.


                                                                          
-----------------------------------------------------------------------------------------------------
BTC         per trans.       { * }        { * }        { * }        { * }        { * }         { * }
-----------------------------------------------------------------------------------------------------
BTC3        per trans.       { * }        { * }        { * }        { * }        { * }         { * }
-----------------------------------------------------------------------------------------------------
BTC4        per trans.       { * }        { * }        { * }        { * }        { * }         { * }
-----------------------------------------------------------------------------------------------------
BTC5A       per trans.       { * }        { * }        { * }        { * }        { * }         { * }
-----------------------------------------------------------------------------------------------------
BTC11       per trans.       { * }        { * }        { * }        { * }        { * }         { * }
-----------------------------------------------------------------------------------------------------
MT1          per min.        { * }        { * }        { * }        { * }        { * }         { * }
-----------------------------------------------------------------------------------------------------
MT2          per min.        { * }        { * }        { * }        { * }        { * }         { * }
-----------------------------------------------------------------------------------------------------
MT3          per min.        { * }        { * }        { * }        { * }        { * }         { * }
-----------------------------------------------------------------------------------------------------





                                                                          
-----------------------------------------------------------------------------------------------------
                                     Transaction Pricing - Table 7
-----------------------------------------------------------------------------------------------------
    ISE          Resource Unit                Charge per Resource Unit (by calendar year)
                                     ----------------------------------------------------------------
                                      Jan - Jun   July - Dec    2002      2003       2004      2005
                                        2001         2001




--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement               C3-23                   Final Execution Copy

<PAGE>
--------------------------------------------------------------------------------
If the aggregate number of transactions (not including MT minutes) processed
during a calendar year under the Agreement or Previous Agreement is equal to or
greater than { * }, then the following charges shall apply to all such
transactions; provided, however, that for the aggregate number of transactions
(not including MT minutes) processed during 1999 under the Previous Agreement or
the Agreement, the applicable charges shall be calculated as (a) the charges
resulting from multiplying each of the rate tier levels set forth in the
Previous Agreement (e.g., { * } transactions, { * } transactions, { * }
transactions, etc.) by { * }, and applying the actual aggregate number of
transactions (not including MT minutes) processed before the Effective Date
during 1999 to such modified rate tier levels, plus (ii) the charges resulting
from multiplying each of the Transaction Pricing rate tier levels set forth in
Transaction Pricing - Tables 1 through 7 of this Attachment C-3 (e.g., { * }
transactions, { * } transactions, { * } transactions, etc.) by { * } and
applying the actual aggregate number of transactions (not including MT minutes)
processed on or after the Effective Date during 1999 to such modified rate tier
levels. For the purposes of this Table, the aggregate number of transactions
(not including MT minutes) processed before the Effective Date during 1999 shall
include those transactions processed during such time for SPS.


                                                                                        
-------------------------------------------------------------------------------------------------------------------
BTC              per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------
BTC3             per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------
BTC4             per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------
BTC5A            per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------
BTC11            per transaction           { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------
MT1                per minute              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------
MT2                per minute              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------
MT3                per minute              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------













--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C3-24                 Final Execution Copy

<PAGE>



-------------------------------------------------------------------------------------------------------------------------
                                                  Miscellaneous Services
-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                       Charge per Resource Unit (by calendar year)
                                             ----------------------------------------------------------------------------
                                              Jan - Jun    July - Dec      2,002        2,003        2,004         2,005
                                                 2001         2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                              
SIM Inside Move        one-time charge           { * }        { * }        { * }        { * }        { * }         { * }
Install (per drop)
-------------------------------------------------------------------------------------------------------------------------
SMG MIG/ICN Hardware   one-time charge           { * }        { * }        { * }        { * }        { * }         { * }
platform install
-------------------------------------------------------------------------------------------------------------------------
SPG Lan Card for       one-time charge           { * }        { * }        { * }        { * }        { * }         { * }
3174 or PC Install
-------------------------------------------------------------------------------------------------------------------------
STR token ring         one-time charge           { * }        { * }        { * }        { * }        { * }         { * }
attachment install
-------------------------------------------------------------------------------------------------------------------------
USRBINST US            one-time charge           { * }        { * }        { * }        { * }        { * }         { * }
Robitics Modem
install
-------------------------------------------------------------------------------------------------------------------------
FOC Field Office           monthly               { * }        { * }        { * }        { * }        { * }         { * }
Controllers*
-------------------------------------------------------------------------------------------------------------------------
GDDM IBM GDDM              monthly               { * }        { * }        { * }        { * }        { * }         { * }
Software License
-------------------------------------------------------------------------------------------------------------------------
HPA Remote Print           monthly               { * }        { * }        { * }        { * }        { * }         { * }
Config. A*
-------------------------------------------------------------------------------------------------------------------------
PP1 token ring LAN         monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
PP2 PC LAN                 monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
PP3 Token Ring LAN         monthly               { * }        { * }        { * }        { * }        { * }         { * }
PC3270 V3
-------------------------------------------------------------------------------------------------------------------------
PP7 SDLC PC3270 V3         monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                C3-25                  Final Execution Copy

<PAGE>



-------------------------------------------------------------------------------------------------------------------------
                                                  Miscellaneous Services
-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                     Charge per Resource Unit (by calendar year)
                                              ---------------------------------------------------------------------------
                                               Jan - Jun    July - Dec     2002         2003         2004         2005
                                                 2001         2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                             
PP8 PC3270 V1              monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
PP9 3270 COAX              monthly               { * }        { * }        { * }        { * }        { * }         { * }
PC3270 V1
-------------------------------------------------------------------------------------------------------------------------
PPB PC3270 V1              monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
PPC 3270 WSP               monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
PPD PSPC                   monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
PPE NSA Only               monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
PPF NSA and SDLC           monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
PPH LAN/PC hdwr tr         monthly               { * }        { * }        { * }        { * }        { * }         { * }
adapter fam/2
-------------------------------------------------------------------------------------------------------------------------
PPI LAN/PC hdwr            monthly               { * }        { * }        { * }        { * }        { * }         { * }
tr adapter 16/4MB
-------------------------------------------------------------------------------------------------------------------------
PPK LAN/PC hdwr            monthly               { * }        { * }        { * }        { * }        { * }         { * }
tr adapter 16/4MB
fam/1
-------------------------------------------------------------------------------------------------------------------------
PPM LAN/PC hdwr            monthly               { * }        { * }        { * }        { * }        { * }         { * }
MLTPRTCOL fam/2
-------------------------------------------------------------------------------------------------------------------------
PPN LAN/PC hdwr            monthly               { * }        { * }        { * }        { * }        { * }         { * }
3270 COAX fam/2
-------------------------------------------------------------------------------------------------------------------------
PPO LAN/PC hdwr            monthly               { * }        { * }        { * }        { * }        { * }         { * }
3270 COAX fam/1
-------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                C3-26                  Final Execution Copy

<PAGE>



-------------------------------------------------------------------------------------------------------------------------
                                                  Miscellaneous Services
-------------------------------------------------------------------------------------------------------------------------
       ISE              Resource Unit                       Charge per Resource Unit (by calendar year)
                                              ---------------------------------------------------------------------------
                                               Jan - Jun    July - Dec     2002         2003         2004          2005
                                                 2001         2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                              
PPP LAN/PC sftw LAN        monthly               { * }        { * }        { * }        { * }        { * }         { * }
support PRGM 1.1
-------------------------------------------------------------------------------------------------------------------------
PPQ LAN/PC sftw PC         monthly               { * }        { * }        { * }        { * }        { * }         { * }
LAN PRGM 1.3
-------------------------------------------------------------------------------------------------------------------------
PPR LAN/PC sftw            monthly               { * }        { * }        { * }        { * }        { * }         { * }
3270 Emulation V3
-------------------------------------------------------------------------------------------------------------------------
PPT LAN/PC sftw            monthly               { * }        { * }        { * }        { * }        { * }         { * }
OS/2 EE 1.1
-------------------------------------------------------------------------------------------------------------------------
SFTWR Software             monthly               { * }        { * }        { * }        { * }        { * }         { * }
(per license)
-------------------------------------------------------------------------------------------------------------------------
TRB Token Ring             monthly               { * }        { * }        { * }        { * }        { * }         { * }
Bridge Config A*
-------------------------------------------------------------------------------------------------------------------------
TRBC Token Ring            monthly               { * }        { * }        { * }        { * }        { * }         { * }
Bridge Config B*
-------------------------------------------------------------------------------------------------------------------------
USRMOD US Robotics         monthly               { * }        { * }        { * }        { * }        { * }         { * }
Modem*
-------------------------------------------------------------------------------------------------------------------------
VTAMSM Small VTAM          monthly               { * }        { * }        { * }        { * }        { * }         { * }
access method*
-------------------------------------------------------------------------------------------------------------------------
WCAUF FIBER CAU            monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
HPB Remote Print           monthly               { * }        { * }        { * }        { * }        { * }         { * }
System Config B*
-------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement               C3 - 27                 Final Execution Copy

<PAGE>



-------------------------------------------------------------------------------------------------------------------------
                                                  Miscellaneous Services
-------------------------------------------------------------------------------------------------------------------------
      ISE               Resource Unit                        Charge per Resource Unit (by calendar year)
                                              ---------------------------------------------------------------------------
                                               Jan - Jun   July - Dec      2002         2003         2004         2005
                                                 2001         2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                             
HVPORT 3174 Port           monthly               { * }        { * }        { * }        { * }        { * }         { * }
charge*
-------------------------------------------------------------------------------------------------------------------------
INF Informer 213           monthly               { * }        { * }        { * }        { * }        { * }         { * }
terminals
-------------------------------------------------------------------------------------------------------------------------
LCG Lan controllers        monthly               { * }        { * }        { * }        { * }        { * }         { * }
gateway config A*
-------------------------------------------------------------------------------------------------------------------------
LCGC Lan                   monthly               { * }        { * }        { * }        { * }        { * }         { * }
controllers gateway
config B*
-------------------------------------------------------------------------------------------------------------------------
LMPC LAN Manager PC        monthly               { * }        { * }        { * }        { * }        { * }         { * }
Hardware
-------------------------------------------------------------------------------------------------------------------------
LTWABWS LAN to LAN         monthly               { * }        { * }        { * }        { * }        { * }         { * }
wide area bridge*
-------------------------------------------------------------------------------------------------------------------------
MB Dial up drop            monthly               { * }        { * }        { * }        { * }        { * }         { * }
with MB line*
-------------------------------------------------------------------------------------------------------------------------
MOD OFFNET MODEM           monthly               { * }        { * }        { * }        { * }        { * }         { * }
config A*
-------------------------------------------------------------------------------------------------------------------------
MOD1 Offnet Modem          monthly               { * }        { * }        { * }        { * }        { * }         { * }
config B*
-------------------------------------------------------------------------------------------------------------------------
PR2 Dot Matrix             monthly               { * }        { * }        { * }        { * }        { * }         { * }
4224/201 Printer*
-------------------------------------------------------------------------------------------------------------------------
PR3 Dot matrix             monthly               { * }        { * }        { * }        { * }        { * }         { * }
4224/202 Printer*
-------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement               C3 - 28                 Final Execution Copy

<PAGE>



-------------------------------------------------------------------------------------------------------------------------
                                                  Miscellaneous Services
-------------------------------------------------------------------------------------------------------------------------
         ISE            Resource Unit                     Charge per Resource Unit (by calendar year)
                                             ----------------------------------------------------------------------------
                                               Jan - Jun   July - Dec      2002         2003         2004         2005
                                                 2001         2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                             
PR4 Dot Matrix             monthly               { * }        { * }        { * }        { * }        { * }         { * }
3268/002 Printer*
-------------------------------------------------------------------------------------------------------------------------
PR5 Laser 3812/002         monthly               { * }        { * }        { * }        { * }        { * }         { * }
Printer*
-------------------------------------------------------------------------------------------------------------------------
PR6 3816/01s Page          monthly               { * }        { * }        { * }        { * }        { * }         { * }
Printer*
-------------------------------------------------------------------------------------------------------------------------
TBA Toshiba                monthly               { * }        { * }        { * }        { * }        { * }         { * }
Portable PC
-------------------------------------------------------------------------------------------------------------------------
WCAUC Copper CAU           monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
WLAM LAM - LOBE            monthly               { * }        { * }        { * }        { * }        { * }         { * }
Access Module
-------------------------------------------------------------------------------------------------------------------------
WS1 Workstation 1*         monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
WS2 Workstation 2*         monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
WS3 Workstation 3*         monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
WS4 Workstation 4*         monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
WS5 Workstation 5*         monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------
WS6 Workstation 6*         monthly               { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement               C3 - 29                 Final Execution Copy

<PAGE>



-------------------------------------------------------------------------------------------------------------------------
                                                  Miscellaneous Services
-------------------------------------------------------------------------------------------------------------------------
       ISE              Resource Unit                     Charge per Resource Unit (by calendar year)
                                              ---------------------------------------------------------------------------
                                               Jan - Jun   July - Dec      2002         2003         2004         2005
                                                 2001         2001
-------------------------------------------------------------------------------------------------------------------------
                                                                                             
WSS Workstation on         monthly               { * }        { * }        { * }        { * }        { * }         { * }
9371*
-------------------------------------------------------------------------------------------------------------------------
WSSNBU SNBU for            monthly               { * }        { * }        { * }        { * }        { * }         { * }
workstations*
-------------------------------------------------------------------------------------------------------------------------
BTC7 (LIG Warning       per transaction          { * }        { * }        { * }        { * }        { * }         { * }
Bulletins)
-------------------------------------------------------------------------------------------------------------------------
TELEV Teleview           per Kbytes              { * }        { * }        { * }        { * }        { * }         { * }
-------------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-3 to Schedule C                               MSDW/IBM Confidential
of Services Agreement               C3 - 30                 Final Execution Copy

<PAGE>

                                 ATTACHMENT C-4

                          Personnel Resource Categories

1.   PERSONNEL RESOURCE CATEGORIES FOR RESOURCES FROM IBM INTEGRATION SERVICES,
     IBM PRODUCT SUPPORT SERVICES AND IBM GLOBAL LEARNING SERVICES



     -----------------------------------------------------------------------------------------------------------
         Tier                                    Personnel Categories
     -----------------------------------------------------------------------------------------------------------
                  
           1        Senior Leadership - Executive Band
                    (e.g., Industry Consultant, Senior Executive, Managing Principal)
     -----------------------------------------------------------------------------------------------------------
           2        Project Management
                    (e.g., Executive Consultant, Senior I/T Architect, Project Executive, Principal)
     -----------------------------------------------------------------------------------------------------------
           3        Senior Personnel
                    (e.g., Senior Consultant, Senior I/T Architect
                    Project Manager, Senior Technical Specialist, Senior I/T Specialist)
     -----------------------------------------------------------------------------------------------------------
           4        Team Personnel
                    (e.g., Senior Advisory Consultant, Senior Advisory I/T Architect, Project Leader, Senior
                    Advisory Technical Specialist, Senior Advisory I/T Specialist
     -----------------------------------------------------------------------------------------------------------
           5        Team Personnel
                    (e.g., Advisory Technical Specialist, Advisory I/T Specialist)
     -----------------------------------------------------------------------------------------------------------
           6        Team Personnel
                    (e.g., Technical Specialist, Testing Specialist
                    Business Analyst, Programmer Analyst, Operations Support)
     -----------------------------------------------------------------------------------------------------------
           7        Project Support
     -----------------------------------------------------------------------------------------------------------



2.   PERSONNEL RESOURCE CATEGORIES FOR RESOURCES FROM IBM CONSULTING AND
     SERVICES



     -----------------------------------------------------------------------------------------------------------
         Tier                                     Personnel Resource
     -----------------------------------------------------------------------------------------------------------
                 
           A        Consulting Executive
     -----------------------------------------------------------------------------------------------------------
           B        Consulting Principal
     -----------------------------------------------------------------------------------------------------------
           C        Managing Consultant
     -----------------------------------------------------------------------------------------------------------
           D        Consultant
     -----------------------------------------------------------------------------------------------------------
           E        Associate Consultant
     -----------------------------------------------------------------------------------------------------------
           F        Research Associate
     -----------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------
Attachment C-4 to Schedule C                               MSDW/IBW Confidential
of Services Agreement                C4 - 1                 Final Execution Copy

<PAGE>

                                 ATTACHMENT C-5

                     Example of Calculation of ARCs and RRCs

The following sets forth an example of the calculation of ARCs and RRCs pursuant
to Section 4.3 of this Schedule C.

1.   ASSUMPTIONS

     The following information has been assumed for the purposes of this
     example:

          (a)  ARCs and RRCs are being calculated for the CPU Prime Class B ISE
               for April, May and June of calendar year 2000.

          (b)  the IPSS Annual Baseline Volume for the CPU Prime Class B ISE in
               calendar year 2000 is { * } CPU Seconds (from Attachment C-1 of
               this Schedule C).

          (c)  the applicable IPSS Monthly Baseline Volume for each of April,
               May and June of 2000 for the CPU Prime Class B ISE equals one
               twelfth (1/12) of the Annual Baseline Volume, or { * } CPU
               Seconds for each of such months.

          (d)  The actual volumes of chargeable resource usage for the CPU Prime
               Class B ISE for calendar months April, May and June 2000 are as
               follows:

               (i)   { * } CPU Seconds for April, 2000;

               (ii)  { * } CPU Seconds for May, 2000; and

               (iii) { * } CPU Seconds for June, 2000.

2.   CALCULATIONS

     Based upon the assumptions set forth in Article 1 of this Attachment C-5,
     and pursuant to the terms of Section 4.3 of Schedule C, ARCs would be
     calculated for the CPU Prime Class B ISE for each of April and June of
     2000, and a RRC would be calculated for the CPU Prime Class B ISE for May
     of 2000.

     2.1  Calculation of ARC for April, 2000.
          ----------------------------------

          Pursuant to Section 4.3(a) of Schedule C, the applicable ARC formula
          is as follows:

               ARC = { * }

          Given the assumptions set forth in Article 1 of this Attachment C-5
          and the definitions of the formula values set forth in Section 4.3(a)
          of Schedule C, the formula values would be derived as follows:

--------------------------------------------------------------------------------
Attachment C-5 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                                       Final Execution Copy

                                      C5-1

<PAGE>

          (a)  A = { * }

          (b)  B = { * }

          (c)  C = { * }

          (d)  D = { * }

          (e)  V = { * } (i.e., the number of CPU Prime Class B CPU Seconds in
               the IPSS Monthly Baseline Volume given the assumption set forth
               in Section 1(c) of this Attachment C-5);

          (f)  Z = { * } (i.e., the ARC Deadband as defined in Section 4.3(a) of
               Schedule C);

          (g)  R\\1\\ = .{ * } (i.e., the applicable value from Attachment C-2
               of this Schedule C);

          (h)  R/\\2\\ = { * } (i.e., the applicable value from Attachment C-2
               of this Schedule C);

          (i)  R\\3\\ = { * } (i.e., the applicable value from Attachment C-2 of
               this Schedule C); and

          (j)  R\\4\\ = .{ * } (i.e., the applicable value from Attachment C-2
               of this Schedule C).

          Using the formula, the applicable ARC would be calculated as:

               ARC = { * }

               ARC = { * }

               ARC = { * }

               ARC = { * }

               ARC = { * }

     2.2  Calculation of RRC for May, 2000.
          ---------------------------------

          Pursuant to Section 4.3(b) of Schedule C, the applicable RRC formula
          is as follows:

               RRC = { * };

          Given the assumptions set forth in Article 1 of this Attachment C-5
          and the definitions of the formula values set forth in Section 4.3(b)
          of Schedule C, the applicable RRC Deadband would be equal to { * },
          and the formula values would be derived as follows:

          (a)  A = { * }

          (b)  B = { * }

          (c)  C = { * }

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Attachment C-5 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C5-2                 Final Execution Copy


<PAGE>

          (d)  R\\1\\ = { * } (i.e., the applicable value from Attachment C-2 of
               this Schedule C); and

          (e)  R\\2\\ = { * } (i.e., the applicable value from Attachment C-2 of
               this Schedule C);

          Using the formula, the applicable RRC would be calculated as:

               RRC  = { * }

               RRC  = { * }

               RRC  = { * }

     2.3  Calculation of ARC for June, 2000.
          ----------------------------------

          Pursuant to Section 4.3(a) of Schedule C, the applicable ARC formula
          is as follows:

               ARC  = { * }

          Given the assumptions set forth in Article 1 of this Attachment C-5
          and the definitions of the formula values set forth in Section 4.3(a)
          of Schedule C, the formula values would be derived as follows:

          (a)  A = { * }

          (b)  B = { * };

          (c)  C = { * };

          (d)  D = { * };

          (e)  V = { * } (i.e., the number of CPU Prime Class B CPU Seconds in
               the IPSS Monthly Baseline Volume given the assumption set forth
               in Section 1(c) of this Attachment C-5);

          (f)  Z = { * } (i.e., the ARC Deadband as defined in Section 4.3(a) of
               Schedule C);

          (g)  R\\1\\ = { * } (i.e., the applicable value from Attachment C-2 of
               this Schedule C);

          (h)  R\\2\\ = { * } (i.e., the applicable value from Attachment C-2 of
               this Schedule C);

          (i)  R\\3\\ = { * } (i.e., the applicable value from Attachment C-2 of
               this Schedule C); and

          (j)  R\\4\\ = { * } (i.e., the applicable value from Attachment C-2 of
               this Schedule C).

          Using the formula, the applicable ARC would be calculated as:

               ARC  = { * }

               ARC  = { * }

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Attachment C-5 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C5-3                 Final Execution Copy


<PAGE>

               ARC = { * }

               ARC = { * }

     2.4  Calculation of { * }.
          --------------------

          Pursuant to Section 4.3(c) of Schedule C, the ARCs and RRCs calculated
          above for April, May and June of 2000 would be { * }, resulting in a
          net { * } charge to MSDW for the CPU Prime Class B ISE of { * } (i.e.,
          { * }).

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Attachment C-5 to Schedule C                               MSDW/IBM Confidential
of Services Agreement                 C5-4                  Final Execution Copy