Johns Manville Offers JM Direct"" World Class Human Resource Services with Ceridian HRO"

Ceridian's technology, operational process model to lower costs, provide increased service levels to its 9,000 active employee and retiree population

DENVER (Sept. 1, 2004) - Ceridian, a leader in managed human resource solutions that maximize the value of people, announced an agreement to provide a full suite of human resource solutions to Johns Manville, a Berkshire Hathaway company. Under the terms of the agreement, Ceridian will deliver the following solutions to Johns Manville: Human Resource Outsourcing (HRO) to cover the entire employee life cycle including recruiting and hiring, human resources, payroll, benefits and pension administration, time and attendance and Web-based employee and manager self-service. All of the employee services will be supported by an integrated, state-of-the-art employee service center.

"We conducted a thorough needs and cost-savings analysis before selecting Ceridian," said Fred Lowe, vice president of human resources at Johns Manville. "Based on our evaluation, we determined that not only would the company save money but, at the same time, we could increase our service levels. In addition, Ceridian's technology offers an environment that is user-friendly for our managers and employees which will help expedite adoption thus reducing manual processes."

."We are delighted to be partnering with Johns Manville to deliver mission-critical HR solutions," said Robert 'Bo' H. Ewald, president at Ceridian Human Resource Solutions. "Companies that utilize Ceridian's HRO service benefit from a reduction in exposure to the effects of employee turnover, compliance-related risk, and the technology-related capital investment to support non-core administrative functions. Ceridian's HR solutions can effectively help our customers change the world of work by achieving process efficiencies and improving service quality with a variable, yet predictable, pricing model."

Ceridian's Human Resource Outsourcing (HRO) solution transfers the responsibility for the performance of the selected HR, payroll, and benefits administration services to Ceridian. Ceridian will manage these solutions through its state-of-the-art employee service center, process and technology expertise.

About Ceridian

Ceridian is changing the world of work by enabling companies to be free to succeed in their core business through its suite of innovative managed human resource solutions that include payroll and compensation, staffing, compliance, HR administration and employee effectiveness. Ceridian Corporation (NYSE: CEN) is an information services company serving businesses and employees in the United States, Canada and Europe. For more information about Ceridian's comprehensive array of human resource solutions, visit www.myceridian.com or call (800) 729-7655.

About Johns Manville

Johns Manville, a Berkshire Hathaway (NYSE: BRK.A, BRK.B) company, is a leading manufacturer and marketer of premium-quality building and specialty products. In business since 1858, the Denver-based company has sales in excess of $2 billion and holds leadership positions in all of the key markets that it serves. Johns Manville employs about 8,500 people and operates 43 manufacturing facilities in North America, Europe and China. Additional information can be found at http://www.jm.com.

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