Full compliance with IRS, DOL and BLRB regulations is essential to establish and maintain the legitimacy of the "joint employer" relationship between SPI and it's clients. It isn't difficult because we have a roadmap to follow. That roadmap was started in 1970, by SPI's President, Leonard Ellis. He, in conjunction with a physician, C.P.A. and an attorney, started "Staff Employment & Management Corp., which was the first "Employee Leasing" company in the U.S.

Over the years that company, and its clients, receivef favorable rulings from the IRS Pension Division, the DOL and its N.L.R.B. Division, and the CA Department of Employment.

When fully operational, SPI and its client "Joint Employers" will be in compliance with IRC414(n), 410(b) and unaffected by IRS Rev. Proc. 2002-21.

Leonard Ellis, B. A., M. S., C.L.U., has over 35 years of experience as a "Third Party Pension Administrator". He has been a member of the Western Pension Conference. He was one of the first "Volume Practioners" appointed by the IRS following the passage of ERISA, and currently, he and SPI are associate members of the National Institute of Pension Administrators, (NIPA). Over the last 15 years he has also developed a symbiotic relationship with OPEIU. The union has recognized that SPI is "union friendly" in its attitude towards its "joint employees." No client has ever had any direct dealings with any client of an Ellis company.

Leonard Ellis and his staff continue to provide the best working conditions for SPI employees, and to work with our "joint employers" and their legal, accounting and pension advisors for the mutual benefit of all involved.