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The following is a list of salaries and benefits for various editorial jobs in magazine, web, and newspaper publishing. They were submitted voluntarily and anonymously and are presented for informational purposes only. We have no way of verifying any of the information. If you would like to submit information to add, please submit it using the form below or e-mail salary@ed2010.com.

Date info was posted appears in parentheses.

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American Express Publishing
Deputy Photo Editor 43K; SB, summer Fridays, 401(k), 14 days vacation, gym reimbursement up to $500/year (Jan 06)
Art Production Assisociate 50K; excellent benefits (May 06)
Photo Assistant 28K; SB; summer Fridays; 401(k); 14 days vacation (Jan 06)
Online Editorial Assistant 31K (this is for the online department only; print division pays lower), SB, summer Fridays, and you CANNOT work more than 40 hours a week (pre-2003)

American Media, Inc.
Reporter 41K; 18 days PTO; life, health, and dental insurance (Oct 06)
Editorial Assistant 28K; 18 days PTO; 401 k; health, dental, life insurance; tuition reimbursement and partial gym reimbursement (Oct 05)

American Society of Mechanical Engineers
Temp Editorial Assistant $14/hour, no benefits, it's temp, so it's awful (pre-2003)

Bauer Publishing
Executive Editor 90K (Oct 05)
Senior Editor 47K (pre-2003)
Senior Writer 95K; two-weeks vacay, but salary can't offset stigma of tabloid; extremely slow to pay (takes several months for expenses and freelancers); travel expenses place staff in "hotels" like the Radisson and taking cheapest airfare routes (translate: several stops, 12-hour travel from NY to LA), and NO corporate card—all expenses, which remain unpaid for weeks on end, go on personal accounts (pre-2003)
Senior Writer 70K; two weeks vacation, 401k, took months to refund expenses from travel (pre-2003)
Associate Editor 32K; SB*, 15 days vacation and 401K (pre-2003)
Associate Editor (Atlanta) 28K, two weeks vacation after one year, half a personal/sick day each month, basic medical/dental plan paid for by company (pre-2003)
Reporter (Georgia) $9-13/hour, two weeks vacation after one year, medical/dental plan offered, but it is a big chunk out of your paycheck (pre-2003)
Production Artist 31K; "everyone seemed to get a very small annual raise, if they got any at all, and this is true for even the most seasoned employees." (Feb 06)
Copy Editor (Georgia) $10-12/hour, two weeks vacation after one year, medical/dental plan offered, but it is a big chunk out of your paycheck (pre-2003)
Designer (entry level) 26K; SB, 15 days vacation (pre-2003)
Assistant Photo Editor 30K (Jul 06)
Assistant Editor 36K; 401K; free health, dental and life insurance; 15 days vacation; annual reviews (Jul 06)
Assistant Editor 31K; 401(k) and benefits (Oct 05)
Photo Assistant 30K; SB, 15 days vacation, 401K (pre-2003)
Editorial Assistant (Dell Magazines) 24-26K (Oct 05)
Editorial Assistant 28K; SB; 3 weeks vacation (Oct 05)
Editorial Assistant (Taylor ad Francis Group) 28K; 40hrs/week + OT, SB, 401K, one week vacation, unused days roll over. Flex policy (come in any time between 7:30 and 9, leave any time betweeen 3:30 and 5) min 8hrs/day. (Oct 05)
Editorial Assistant 28.5K (pre-2003)
Editorial Assistant 28K (pre-2003)
Editorial Assistant 27K; bus to New Jersey (pre-2003)

Citysearch.com
City Editor 49.5K; in one of the five major markets (NY, LA, SF, Seattle, Chicago); started at $45K 4 years ago (pre-2003)
Editor 41K (started four years ago at 21K) (pre-2003)
Editor (NYC) 45K (pre-2003)

CMP Healthcare Media (publishes medical journals, magazines, handbooks and pamphlets)
Editorial Assistant 28K; 10 days vacation, commuter reimbursement, on-site gym for $1 a week, cleaners services and on-site day care, plus great benefits (pre-2003)

Condé Nast
Contributing Editor 120K, six stories (Nov 06)
Deputy Editor 95K; SB; $400 gym reimbursement (pre-2003)
Senior Editor 72K; SB; gym (pre-2003)
Senior Editor 67K; SB; gym (pre-2003)
Researcher 45K (pre-2003)
Assistant Research Editor 33K; good health care, gym and tuition reimbursement (pre-2003)
Factchecker $30/hr (Mar 05)
Editorial Assistant (2 years w/ company) 28K + OT; SB; gym; 15 days vacation; 401k vested at 3 years (Nov 03)
Editorial Assistant (with prior experience) 24K + OT; SB; gym; 10 days vacation (pre-2003)
Editorial Assistant 25K + OT; SB; 401(k) (Feb 07)
Circulation Assistant 30K (May 06)
Executive Assistant (corporate) 42K; $400 gym; tuition; free magazines (Oct 05)
Intern $70/day + OT (Feb 07)
Intern $70/day (pre-2003)

Crain
Associate Editor 55K (pre-2003)

Daily Candy
Freelance Copy Editor $25/hour (pre-2003)

Davis Publications
Unspecified Assistant 23K; SB (pre-2003)
Editorial Assistant (no prior experience) 22K + overtime; SB; $400 gym reimbursement (pre-2003)
Editorial Assistant $13/hour (pre-2003)

Dennis Publishing
Senior Editor 72K (Jan 07)
Production Editor 45K (Jan 06)
Associate Editor 37K (pre-2003)
Contributing Researcher $20/hour (pre-2003)
Intern unpaid (pre-2003)

Dorchester Media
Associate Editor 24K; a busy and painful "learning experience" type job; half summer Fridays, 2 weeks vacation, 5 personal days, and 4 sick days; no 401K, but health and dental provides the basics. (Sep 06)
Assistant Editor 24K; full mediacal and dental; 2 weeks vacation, 5 sick days, 4 personal days; half-day Fridays in the summer; no overtime but paid holidays (pre-2003)

Fairchild (now part of CNP)
Senior Editor, trade publication 55K (pre-2003)
Production Editor 40.5K; work schedule is 3 weeks on, 1 week off, get full benefits (pre-2003)
Editorial Assistant, Book Division 27K; very good health & dental (pre-2003)
Freelance Copy Editor $25/hour (pre-2003)
Intern unpaid; monthly summer seminars, company culture great to work in (pre-2003)

Forbes
Associate Editor (5+ years experience) 40K; SB, limited 401(k) match, 3 weeks vacation (pre-2003)
Editorial Assistant (Online) 30K; 401(k) (with 3% company match); health, dental, life insurance; tuition reimbursement; on-site private gym (free); corporate discounts (Nov 06)
Intern $10/hr; free gym (May 06)

F+W Publications, Inc. Cincinatti, OH
Associate Editor 26K; SB (pre-2003)
Assistant Editor 25K; SB (pre-2003)
9 days vacation first year, 14 days vacation 2 - 5 years

G+J
Associate Editor 47K (Mar 05)
Editorial Associate 31K (pre-2003)
Photo Assistant 30K + OT (Sep 05)
Intern unpaid (Mar 05)

Hachette Filipacchi
Associate Editor 42K (pre-2003)
Art Assistant 25K + OT; SB (pre-2003)
Assistant Editor 26K (pre-2003)
Editorial Assistant 23K + OT; SB (pre-2003)
Fashion Assistant 20K + OT (Feb 06)

Harris Publications
Assistant Editor 25K; life and health insurance; 401(k) after one year (Oct 05)
Editorial Assistant 35K (Apr 06)

Haymarket Media
Editorial Assistant 29K; dental, health, life insurance; 15 days paid vacation, 1 personal day (Jan 07)

Hearst
Deputy Editor 115K; SB (includes health, dental, life insurance, tuition reimbursement and partial gym reimbursement) (pre-2003)
Senior Editor 85K; SB (pre-2003)
Fact-checker $25/hr (Mar 05)
Art Production Associate 50K; access to gym and cafeteria (May 06)
Associate Editor 50K; SB (Oct 05)
Assistant Editor 39K + OT (8-10K) (Mar 05)
Freelance Copy Editor 50K/$25/hr (Nov 05)
Editorial Assistant 34.6K; SB, pre-tax transport subsidy (Feb 07)
Editorial Assistant 32.4K + OT; SB (pre-2003)
Editorial Assistant 32K; no merit raises (pre-2003)
Art Assistant 31K + OT; Health, Dental, 2 wks vacation (pre-2003)
Fashion Intern unpaid (Oct 05)
Intern $6.75/hr (Jan 07)
Intern unpaid (college credit) (Oct 05)
Intern $5.15/hr; technically "independent contractors" billing for services, and don't get taxes taken out (pre-2003)

Hanley-Wood (trade publication, Los Angeles)
Associate Editor 46K (pre-2003)

Lebhar-Friedman Inc.
Editorial Intern $10/hour (pre-2003)

M Shanken
Associate Editor 31K; SB; profit-sharing (pre-2003)

Mariah Media (publisher of Outside)
Assistant Editor, Special Issues $12.50/hr + OT; no benefits; gym; freelancing OK (May 06)
Assistant Editor 30K; gym in building (May 06)
Intern $10/hr (tied to Santa Fe minimum wage) (Sep 06)

Meredith
Deputy Editor 95K (pre-2003)
Senior Editor 75K (pre-2003)
Senior Editor 74.5K (Apr 05)
Assistant Editor 34K (pre-2003)
Staff Writer 32K (pre-2003)
Editorial Assistant 33K; no OT; full benefits (May 06)
Editorial Assistant 31K + OT (pre-2003)
Freelance Editorial Assistant $12-14/hr (May 06)
Intern $12/hr (Mar 06)
Intern $12/hr + OT (Mar 06)
Intern $12/hr; company discounts, use of Meredith fitness center (Oct 05)
Intern $10/hr (pre-2003)

Metrocorp
Senior Writer 40K (pre-2003)
Fact-checker/researcher $15/hr; 30 hours per week (pre-2003)

Morris Communications (newspapers and magazines)
Reporter 23K (Jul 06)
Copy Editor/Layout Designer (News Section) 23.5K ($11.56/hr.), excellent health insurance (pre-2003)
Editorial Assistant, magazine 28K; 401(k); health and dental (Oct 06)
Advertorial Editor 29.5K; medical, dental, life insurance; mileage and cell phone (Dec 05)
Editorial/Advertising Coordinator 24K, no OT (Mar 05)

Movieline
Photo Editor 35K (Sep 05)
Assistant Editor 21K; 55 hrs/week on average (pre-2003)

NAPCO (trade magazines)
Assistant Editor 28.5K (pre-2003)

National Geographic Society
Senior Editor 80K (pre-2003)
Senior Editor 80K (pre-2003)

Niche Media
Fashion Intern $1/hr (Feb 07)
Intern
$1.25/hr (Apr 06)

Nickelodeon Magazine Group (owner of Nick Jr. Family Magazine, Nickelodeon, and MTV Magazine)
Editorial Assistant 32K; SB, 10 vaca days if made staff, no benefits or vaca if full-time freelance (pre-2003)

Pearson Prentice Hall
Production Editor 42.25K (Sep 05)
Production Editor 40K; 3 weeks vacation, 5 sick days, 5 personal days, 1 floater holiday, summer 1/2 day Fridays, 401(k), tuition reimbursement, casual dress in summer and casual dress Fridays year-round; free admission to museums like Moma or the Metropolitan (pre-2003)

Penton Media, Inc. (a trade magazine publishing company)
Web Editor / Copy Editor 29K; health, vision, and dental. 10 days off per year, starting at Jan 1st following hire date, and increasing incrementally after Year 1. Plus commute/flexible spending account and 401K. (pre-2003)
Editorial Assistant 30K (Sep 06)

Playboy
Editorial Assistant 32K; 11 holidays (pre-2003)

Primedia
Managing Editor 36K (started Feb 03 at 32K) (Oct 05)
Senior Editor, Pennsylvania 40K (Feb 07)
Associate Editor, B-to-B mag 48K (pre-2003)
Associate Editor 35K (pre-2003)
Assistant Editor 31K (Dec 05)
Assistant Editor, business magazine 27K; great benefits and lots of vacation and personal days (pre-2003)
Assistant Editor, business magazine 27K; excellent benefits and paid overtime; 7 1/2 hour workdays are standard (pre-2003)
Assistant Editor, trade pub 30K + OT; 10 days vacation, 10 sick days, health, vision & dental; 401k after one year (pre-2003)
Copy Editor, enthusiast pub 29K; good health/dental; 401(k) after one year; 2 weeks vacation first year, 3 weeks thereafter (Sep 05)
Editorial Assistant, enthusiast publication 28K; health/dental
Intern $50/day (pre-2003)

Red Herring
Entry-level Journalist 40K; health/dental (pre-2003)
Intern $500/week (pre-2003)

Reed Business Information (formerly Cahners)
Production Manager 40K (Oct 05)
Associate Editor
(with three years of experience, managing assistant and 4 interns) 39K + excellent benefits (401K, dental, vision, medical, life) and 3 weeks vacation. (pre-2003)
Copy Editor 33K; SB, 2 weeks vacation (pre-2003)
Editorial Assistant 28K (Apr 06)

Rodale
Designer 45K (pre-2003)
Photo Editor 33K; 15 days off, good benefits, free gym (in Emmaus PA office) (pre-2003)
Proofreader $17/hr (Oct 06)
Assistant Editor low-mid 30s; good benefits (Oct 05)
Editorial Assistant 24-26K (pre-2003)
Intern $15/hr (with master's degree) (Jul 06)
Intern $10.63/hr (Feb 06)

Scholastic Education
Assistant Editor 40K (pre-2003)

Sterling Macfadden Partnership
Associate Editor 23.5K (pre-2003)

Thomson Business and Professional Publishing
Senior Editor, Thomson West 34K (Sep 05)
Copy Editor 28K; SB; 401k; two weeks vacation (pre-2003)
Assistant Editor 26.5K; 24K offer, negotiated up (pre-2003)
Editorial Assistant 27.8K (approximate - and, after one raise) (pre-2003)
Editorial Assistant 26K; SB; 401k; two weeks vacation (pre-2003)

Thomson/Wadsworth Publishing
Assistant Editor 32.5K; OT, 10 vacation days, Summer Hours (leave by 1pm on Fridays), tuition reimbursement, gym discount (Mar 05)

360 Youth/Alloy.com
Editorial Assistant 30K; medical, dental, eye and plenty of vacation days (pre-2003)

Time Inc.
Managing Editor, Online 67K (Oct 05)
West Coast Correspondent 76K; six-weeks paid vacation, percentage of expenses paid, corporate (American Express) credit card provided (pre-2003)
Style Editor 30K (pre-2003)
Copy Supervisor 60K + 10% night-shift pay, + time-and-a-half OT, 35 hrs./three days per wk., SB, pension, 401(k) plus 2/3 company contribution, three weeks vacation, 12 floating holiday/personal days (Oct 05)
Associate Art Director 70K; 401(k); 4 weeks vacation; 50% gym reimbursement; in-house Fitness classes (yoga); tons of discounts; cafeteria with decent food at great prices; in-house bookstore at discounted prices and more! (Sep 05)
Associate Editor, custom publishing 45K; 401(k); health and dental; tuition reimbursement; free museum entrance; perks galore (Sep 05)
Associate Editor 52K (Mar 05)
Associate Editor 50K + 10% bonus (pre-2003)
Associate Editor 45K; 4 weeks vacation (pre-2003)
Copy Editor 56K (Jan 07)
Copy Editor 47K (started 3 yrs ago at 40K); 4 weeks vacation; 401k; SB; 50% gym reimb; 75% tuition reimb (pre-2003)
Editorial Assistant 30K + OT; 3 weeks vacation, SB, 401K, 50% gym (pre-2003)
Editorial Assistant 28K + OT, SB, 2 weeks vacation, 50% gym (pre-2003)
Editorial Assistant 28K (pre-2003)
Art Assistant 25K + OT; great benefits (pre-2003)
Administrative Assistant 33K + OT (Oct 06)
Editorial Intern $10/hr (Jul 06)
Editorial Intern $6.75/hr (Jun 06)
Editorial Intern $9/hr (Time Inc hires a lot of interns during the summer through special programs. Decent salaries and some of the editorial ones come with housing in NYC.) (pre-2003)

Time Out New York
Editorial Assistant 21K; SB, 7 days vacation (pre-2003)
Freelance Copy Editor $25/hour (pre-2003)

VNU Business Publications
Editor 65K (Sep 05)
Production Editor 30K (pre-2003)
Associate Editor, Atlanta 30K; 10 days vacation; 3 personal days; 401(k) (Jan 06)
Editorial Associate 26K; Decent benefits include health, eye, dental, and more. (pre-2003)
Editorial Assistant 32K (Sep 05)

Wenner Media
Reporter 35K-42K; depends on experience (pre-2003)
Freelance Reporter $200 per event, plus perks like free food, open bar and (sometimes) goody bags for the office table (pre-2003)
Copy Editor 40K; SB, no overtime (50 hours/week, week is 4 days, Tuesdays off), no Monday holidays and no comp time for them (pre-2003)
Assistant Editor 35K-37K; depends on experience (pre-2003)
Editorial Assistant 28K; SB, gym reimbursement (pre-2003)
Intern unpaid (Oct 05)

Wire Service
Wire Editor, Copy (entry level) 28K; 12 days vacation, 401(k) (pre-2003)

Ziff-Davis Media
Senior Writer 60K (Jul 06)
Associate Editor, San Francisco 47K (pre-2003)
Editorial Assistant, NYC 25K (Dec 05)
Intern $8/hour; 20 hours/week is standard (pre-2003)

Freelance
Writer/Editor 70K (pre-2003)
Magazine Writer, Book Author 30K; no boss, no set schedule, no limit on days off, no benefits (pre-2003)
Reporter 59K (pre-2003)
Reporter/Writer $1/word (new writer at Wired mag, experienced get $5/wd) (pre-2003)
Reporter/Writer $350-450 per 500+ word story (Wired online) (pre-2003)
Science Writer/Freelance Fact-Checker 40K (pre-2003)
Copy Editor Elle: $30; In Style: $28; Us Weekly: $25 (pre-2003)
Copy Editor New York magazine: $25/hour (pre-2003)
Copy Editor Life, Colors, Golf for Women: $30/hour (pre-2003)
Copy Editor $20 to $35/hr (pre-2003)
Fact-checker $25/hr (Jan 07)
Fact-checker $20/hr (pre-2003)
.

Unspecified Magazines

Fashion Director 52K (pre-2003)
Entry-level Reporter 35K (pre-2003)

Consumer Magazine
Assistant Editor 29K; SB, 10 vacation & 4 personal days, $200 gym reimbursement (pre-2003)

Consumer Magazine, Small
Editor-in-Chief 120K + bonus; 2-3 weeks vacation (pre-2003)
Managing Editor 40K (pre-2003)

Consumer Magazine, Mid-Size
Executive Editor 65K (pre-2003)

Consumer Lifestyles Mag, NYC

Associate Editor 35K (pre-2003)

National Lifestyle Magazine
Editor-in-Chief 25K (pre-2003)

Custom Publishing
Managing Editor 40K (Mar 05)

Trade Magazine
Editor-in-Chief 57.25K (Oct 05)
Editor (sole on the title) 38K (started four years ago at 28K) (Mar 05)
Editor 36K; 10 days vacation, 3 personal days, 7 sick days and 401(k) after vesting (Oct 05)
Editor 52K; 401(k), health, co-paid dental (pre-2003)
Managing Editor 42K; SB (pre-2003)
Managing Editor 34.5K (pre-2003)
Publications Coordinator 50K (Mar 05)
Senior Editor 55K (Oct 05)
Staff Reporter 45K; 401k, good vacation and health benefits (pre-2003)
Website Editor 49K; yearly tuition reimbursement ($5,500); 3 weeks vacation time (Oct 05)
Associate Editor/Copy Chief 54K (Oct 05)
Associate Editor 40K; started at 30K Aug 04 (Oct 05)
Associate Editor 39K; 14 days vacation, 5 sick; 401k; dental, medical; started four years ago at 32K (pre-2003)
Senior Copy Editor 28.5K (pre-2003)
Senior Copy Editor/Assistant Editor 28.5K (pre-2003)
Associate Editor 28K (Oct 05)
Associate Editor 25K (Oct 05)
Associate Editor 22K; 5 days vacation, personal and sick days, health benefits (pre-2003)
Assistant Editor 36.5K; adequate (but not great) benefits (pre-2003)
Assistant Editor 27K; SB, half-day Fridays in the summer (pre-2003)
Assistant Editor 38K; 10 days paid vaca, 401k, travel 4x/yr, expense acct (pre-2003)
Web Editor/Assistant Editor 32K; 2 weeks vacation, SB, 401k (pre-2003)
Technical/Medical Writer 36K (starting salary, 2 yrs previous writing experience) (pre-2003)

Trade Magazine, D.C.-Based
Editor 55-65K (pre-2003)
Associate Editor 30-40K (pre-2003)
Assistant Editor 25K (pre-2003)
Paid Intern $10/hr plus credit (pre-2003)

Trade Magazine, NYC-Based
Senior Features Editor 51K (pre-2003)
Web Editor 60K (pre-2003)
Copy Editor 32K; no benefits, 15 hrs OT per month (Mar 05)
Assistant Editor 31K + bonus and 1/2 day's pay for unused sick days; 12 days vacation, 10 sick days, full benefits (pre-2003)
Assistant Editor 36K; SB (pre-2003)
Editorial Assistant 26K (pre-2003)

Trade Magazine, Small
Senior Reporter, NYC 39K; full benefits (pre-2003)
Copy/Production Editor 26.5K; SB; 3 weeks vacation/sick (pre-2003)
Assistant Editor 25.2K (pre-2003)
Editorial Assistant 30K; full benefits (pre-2003)

Fashion Trade Magazine
Market Editor (4+ years experience) 48.4K; dental, health, 401(k), 3 weeks vacation (pre-2003)

Regional Magazine
Managing Editor 42K; Negotiated a 10% bonus package that stems on meeting the budget, marketing initiatives, and devising a focus group session. (Oct 05)

Regional Publishing Company
Fashion Director 50K; 3 monthly magazines, 7 annual magazines, 60+ shoots per year (pre-2003)

Regional Travel Magazine (Non-NYC)
Managing Editor 35K; started 3 years ago as assistant editor 25K; SB; pension; expense account; travel; long lunches; 9-5 (pre-2003)

Private Business Magazine
Executive Editor 250K; 5 weeks vacation (pre-2003)
Editor 39.6K (pre-2003)

Psychology Journal
Assistant Editor 27.5K; health insurance, 401(k) (pre-2003)

Online Editorial Site
Editorial Director 90K (pre-2003)
Senior Editor 70K; free transit pass ($70 per month); good health care; 25 days vacation/sick time per year (pre-2003)
Intern, CourtTV.com $5.15/hr (Sep 04)
.

Newspapers

Boston Globe
Reporter 72K; routine travel, reporting & travel expenses paid, corporate AMEX provided, full benefits incl. stock purchase plan, 401(k) and charitable gifts match. (Mar 05)

Brooks Community newspapers
Managing Editor 32K (pre-2003)

Dallas Morning News
Copy Editor 42K (Mar 05)

Gannett newspaper
Copy Editor, NJ 36.4K (started two years ago at 32.5K); 2 weeks vacation, 3 personal days, SB (Mar 05)
Copy Editor $21.875/hr with 5 years experience, 3 weeks vacation (pre-2003)

Morris Communications
News Assistant $10.50-$11.50/hr to start; Good health insurance and overall working environment. No reviews for raise until after you've been there a year. Subsequent raise reviews also occur yearly or if you get promoted to a position with a new title. (Mar 05)

New York Times
Stringer $20/hr; no benefits, no vacation, not even free copies of the paper (pre-2003)

Pulse Weekly
Associate Editor 23K; don't get many vacation days, but the free perks (shows, CDs) are cool (pre-2003)

Village Voice Media
Staff Writer 40K (Jul 06)

Washington Post
Travel Editor 100K (pre-2003)

National Daily
Photo Director 95K; health insurance, 401K, phys fitness benefit, 4 weeks vacation, expense account (Jan 07)

Regional Daily
Beat Reporter, Phoenix, AZ 36.4K; SB, vacation (pre-2003)
Beat Reporter, (small) Georgia 22K; SB, 2 weeks vacation (pre-2003)
Copy Editor, Atlanta, GA 27.5K (pre-2003)
Staff Writer, Pittsburgh, PA $9/hour (pre-2003)

Unspecified Weekly
Managing Editor 32K (pre-2003)

Alternative Weekly
Associate Editor 26K; SB (pre-2003)

Unspecified Newspaper
Source Editor 100K (pre-2003)
Art Listings Editor $16/hour; only hired as a contractor, minimal benefits, no paid days off (pre-2003)
Reporter 15.6K; Benefits after three months (Sep 04)
Staff Writer/Photographer 26K (pre-2003)

.

*SB = standard benefits