-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, M8LA1k0Td2zZGZOxYWy7rMvXgdTdKiPvd3BSsRevlduXfXYRXui/hxVgCecq8mZs AZbetEieIgZY7xTX1X6qjA== 0000205700-03-000108.txt : 20030627 0000205700-03-000108.hdr.sgml : 20030627 20030627112213 ACCESSION NUMBER: 0000205700-03-000108 CONFORMED SUBMISSION TYPE: 11-K PUBLIC DOCUMENT COUNT: 5 CONFORMED PERIOD OF REPORT: 20021231 FILED AS OF DATE: 20030627 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NEW ENGLAND BUSINESS SERVICE INC CENTRAL INDEX KEY: 0000205700 STANDARD INDUSTRIAL CLASSIFICATION: MANIFOLD BUSINESS FORMS [2761] IRS NUMBER: 042942374 STATE OF INCORPORATION: DE FISCAL YEAR END: 0629 FILING VALUES: FORM TYPE: 11-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-11427 FILM NUMBER: 03759979 BUSINESS ADDRESS: STREET 1: 500 MAIN ST CITY: GROTON STATE: MA ZIP: 01471 BUSINESS PHONE: 9784486111 11-K 1 form_11k.txt NEW ENGLAND BUSINESS SERVICE, INC. FORM 11-K SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 11-K [X] ANNUAL REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2002 OR [ ] TRANSITION REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to ---------- ---------- Commission File No. 001-11427 401K PLAN FOR EMPLOYEES OF NEW ENGLAND BUSINESS SERVICE, INC. (Full Title of Plan) NEW ENGLAND BUSINESS SERVICE, INC. 500 Main Street Groton, Massachusetts 01471 (Name of Issuer of Securities held pursuant to the Plan and address of its principal executive office) (978) 448-6111 (Telephone Number) The following exhibits are being filed as part of this Form 11-K: INDEX TO EXHIBITS Exhibit Number 1 401K Plan for Employees of New England Business Service, Inc. Financial Statements December 31, 2002 and 2001 Supplemental Schedule as of December 31, 2002 and Independent Auditors' Report 2 Consent of Deloitte & Touche, LLP. 99.1 Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002 (Chief Executive Officer). 99.2 Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002 (Chief Financial Officer). SIGNATURES Pursuant to the requirements of Section 15(d) of the Securities exchange act of 1934, the Committee administering the Plans has duly caused this annual report to be signed on its behalf by the undersigned, thereunto duly authorized. 401K Plan for Employees of New England Business Service, Inc. Date: June 27, 2003 ----------------- By: /s/ Robert J. Murray ----------------------------- Robert J. Murray /s/ Hedwig V. Whitney ----------------------------- Hedwig V. Whitney /s/ Daniel M. Junius ----------------------------- Daniel M. Junius EX-1 3 nebsfs_11k.txt NEW ENGLAND BUSINESS SERVICE, INC. EXH 1 Exhibit 1 401(k) Plan for Employees of New England Business Service, Inc. Independent Auditors' Report Financial Statements Years Ended December 31, 2002 and 2001 Supplemental Schedule As of December 31, 2002 401(K) PLAN FOR EMPLOYEES OF NEW ENGLAND BUSINESS SERVICE, INC. TABLE OF CONTENTS Page INDEPENDENT AUDITORS' REPORT 1 FINANCIAL STATEMENTS AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2002 AND 2001: Statements of Net Assets Available for Benefits 2 Statements of Changes in Net Assets Available for Benefits 3 Notes to Financial Statements 4-9 SUPPLEMENTAL SCHEDULE AS OF DECEMBER 31, 2002: Form 5500 - Schedule H, Part IV, Line 4i - Schedule of Assets (Held at End of Year) 10 Schedules required under the Employee Retirement Income Security Act of 1974, other than the schedule listed above, are omitted because of the absence of the conditions under which the schedules are required. INDEPENDENT AUDITORS' REPORT 401(k) Plan for Employees of New England Business Service, Inc.: We have audited the accompanying statements of net assets available for benefits of the 401(k) Plan for Employees of New England Business Service, Inc. (the "Plan") as of December 31, 2002 and 2001 and the related statements of changes in net assets available for benefits for the years then ended. These financial statements are the responsibility of the Plan's management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, such financial statements present fairly, in all material respects, the net assets available for benefits of the Plan as of December 31, 2002 and 2001 and the changes in its net assets available for benefits for the years then ended in conformity with accounting principles generally accepted in the United States of America. Our audits were conducted for the purpose of forming an opinion on the basic financial statements taken as a whole. The supplemental schedule listed in the Table of Contents is presented for the purpose of additional analysis and is not a required part of the basic financial statements, but is supplementary information required by the Department of Labor's Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974. This schedule is the responsibility of the Plan's management. Such schedule has been subjected to the auditing procedures applied in our audit of the basic 2002 financial statements and, in our opinion, is fairly stated in all material respects when considered in relation to the basic financial statements taken as a whole. /s/ Deloitte & Touche LLP June 17, 2003 401(k) PLAN FOR EMPLOYEES OF NEW ENGLAND BUSINESS SERVICE, INC. STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS YEARS ENDED DECEMBER 31, 2002 AND 2001 - --------------------------------------------------------------------
2002 2001 ASSETS: Investments: Guaranteed investment account $ 20,447,946 $ - Common/collective trust - 10,367,394 New England Business Service, Inc. Common Stock (898,224 shares and 912,543 shares in 2002 and 2001, respectively) 21,916,666 17,475,198 Mutual funds 77,236,087 54,796,783 Loans to participants 3,706,850 2,275,009 -------------- -------------- Total investments 123,307,549 84,914,384 -------------- -------------- Accrued income - 1,178 -------------- -------------- Contributions receivable: Employer 427,722 83,875 Employee 260,286 81,717 -------------- -------------- Total contributions receivable 688,008 165,592 -------------- -------------- Total assets 123,995,557 85,081,154 LIABILITIES - Payable for investments purchased - 114,366 -------------- -------------- NET ASSETS AVAILABLE FOR BENEFITS $123,995,557 $ 84,966,788 -------------- -------------- -------------- --------------
See notes to financial statements. 401(k) PLAN FOR EMPLOYEES OF NEW ENGLAND BUSINESS SERVICE, INC. STATEMENTS OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS YEARS ENDED DECEMBER 31, 2002 AND 2001 - --------------------------------------------------------------------
2002 2001 ADDITIONS: Contributions: Employee contributions $ 6,234,353 $ 5,032,895 Rollover contributions 125,964 330,003 Employer contributions 6,427,119 5,202,341 -------------- ------------ Total contributions 12,787,436 10,565,239 -------------- ------------ Investment activity: Net depreciation in fair value of investments (1,149,255) (2,668,522) Interest and dividend income 937,083 1,386,553 -------------- ------------ Total investment activity (212,172) (1,281,969) -------------- ------------ Total additions 12,575,264 9,283,270 DEDUCTIONS: Benefits paid to participants 5,555,133 4,875,666 Administrative fees 45,247 46,912 -------------- ------------ Total deductions 5,600,380 4,922,578 -------------- ------------ NET INCREASE 6,974,884 4,360,692 TRANSFERS OF NET ASSETS OF RAPIDFORMS, INC. 401(k) PROFIT SHARING PALN, MCBEE SYSTEMS, INC. SAVINGS PLAN AND PREMIUMWEAR RETIREMENT SAVINGS PLAN AND TRUST (Note 1) 32,053,885 - NET ASSETS AVAILABLE FOR BENEFITS: Beginning of year 84,966,788 80,606,096 -------------- ------------ End of year $ 123,995,557 $ 84,966,788 -------------- ------------ -------------- ------------
See notes to financial statements. 401(K) PLAN FOR EMPLOYEES OF NEW ENGLAND BUSINESS SERVICE, INC. NOTES TO FINANCIAL STATEMENTS 1. DESCRIPTION OF THE PLAN The following brief description of the 401(k) Plan for Employees of New England Business Service, Inc. (the "Plan") provides general information only. Participants should refer to the plan agreement for a more complete description of the Plan's provisions. General Information-On October 26, 1984, the Plan Sponsor, New England Business Service, Inc. ("NEBS" or the "Company"), adopted a deferred profit sharing and stock ownership plan. The Plan became effective as of June 30, 1984. On July 1, 1993, the Plan was amended to incorporate provisions of Section 401(k) of the Internal Revenue Code. The Plan was restated effective January 1, 1997 and September 1, 2002 to comply with applicable legislative and regulatory changes. The Plan is designed to allow eligible employees to accumulate savings for retirement in the Plan without paying income taxes until the monies actually are received. Employees may elect to defer receipt of a portion of their eligible pay by having such amounts paid into the Plan. If an employee chooses to defer payment of this eligible pay, the Company will make an additional contribution to the Plan on the employee's behalf. The Plan is subject to the provisions of the Employee Retirement Income Security Act of 1974 ("ERISA"). On August 27, 2002, the Company approved the merger of Rapidforms, Inc. 401(k) Profit Sharing Plan ("Rapidforms Plan"), McBee Systems, Inc. Saving Plan ("McBee Plan"), and PremiumWear Retirement Savings Plan and Trust ("PremiumWear Plan") into the Plan. As a result, net assets of $14,771,621, $14,802,715 and $2,479,549 of the Rapidforms Plan, McBee Plan and PremiumWear Plan, respectively, were transferred into the Plan during the year ended December 31, 2002. Eligibility-Regular employees hired prior to September 1, 2002 are eligible to participate in the Plan the first of the month following the date of hire. Regular employees hired on or subsequent to September 1, 2002 are eligible to participate on the first of the month after 90 days of service and are subject to automatic enrollment at 3% of pay. For nonregular employees (temporary employees), the employees must complete one year of eligible service (1,000 hours of service). No minimum age requirement applies under the Plan. Officers and directors of the Company who are full-time employees and meet the foregoing eligibility requirements are eligible for participation. Administration of the Plan-The Plan is administered by the NEBS Retirement Committee (the "Plan Committee"), whose members are appointed by the Board of Directors of the Company. Investors Bank and Trust ("IBT") has been trustee of the Plan since September 1, 2002. Prior to September 1, 2002, the trustee of the Plan was Wells Fargo Bank, Minnesota, N.A. ("Wells Fargo"). Certain administrative costs of the Plan have been assumed by the Company. Company Contributions-When an employee makes a contribution, the Company will make a matching contribution of shares of its common stock. If the employee has less than five years of service, the matching contribution is equal in value to 50% of the amount of the deferral, but not to exceed 6% of the employee's eligible pay. If the employee has five years or more of service, the matching contribution ranges from 50% to 100% of the amount of the deferral, but not to exceed 6% of the employee's eligible pay. In addition, the Company, at its discretion, will make profit sharing contributions to employees who meet the minimum eligibility requirements. Employee Contributions-Eligible employees may defer a portion (in multiples of 1%) of their eligible pay as defined by the Plan. The deferral may not exceed 50% of a participant's eligible pay and is subject to certain Internal Revenue Code limitations. Loans to Participants-Eligible participants may apply for and obtain a loan in an amount as defined in the Plan (not less than $1,000 and not to exceed the lesser of $50,000 or 50% of their vested balances). Effective as of July 1, 1999, the loans will bear interest at a rate as determined, from time to time, by the Plan Committee, as published in the Plan's loan policy statement. Prior to this, the loans had a market rate of interest equal to the prime lending rate plus two percentage points, as published in The Wall Street Journal. The loan must be for a nonrenewable term of no more than five years and repaid by regular payroll deductions. Payments of principal and interest are credited to the participant's account. Only one loan will be allowed to a participant at any given time, and the loan is collateralized by 50% of the participant's vested account balance. Investment of Contributions-Company contributions are invested in Company common stock and money market funds. Employee contributions are invested at the direction of the employee in any combination of the following: (1) Company common stock; (2) mutual funds selected by the Plan Committee; (3) common collective trust income investments such as investment contracts providing a guaranteed interest rate; and (4) any other investments subsequently authorized by the Plan Committee. Employees have the option to move the Company contribution from Company common stock to any of the other investment options at any time subsequent to the initial contributions. Dividends, interest, and other distributions received in any fund with respect to any type of contribution are reinvested in the same fund. Prior to September 1, 2002, employee contributions that have not been designated for a particular investment were invested in the Norwest Stable Return Common Collective Trust. As of September 1, 2002, employee contributions that have not been designated for a particular investment will be invested in the Oakmark Equity and Income Fund. Vesting-Participants are fully vested with respect to employee contributions. With respect to NEBS participant Company contributions made pursuant to the Plan subsequent to July 1, 1997, the vesting period percentage of each NEBS participant who had at least three years of service as of July 1, 1997, shall be 100% at all times. All Company contributions prior to July 1, 1997 are 100% vested. With respect to employer profit-sharing contributions, the vesting period of each McBee Plan participant who was employed by McBee on or before August 31, 2002, shall be 100% at all times. With respect to employer profit-sharing contributions, the vesting period of each Rapidforms Plan participant who was a participant prior to January 1, 2001, shall be 100% at all times. With respect to all employer profit- sharing contributions, the vesting percentage of each PremiumWear Plan participant who was employed by PremiumWear on or before August 31, 2002, shall be 100% at all times. Forfeiture -Participants who withdraw from the Plan due to termination of employment will forfeit unvested Company contributions and related earnings. These forfeitures will be used to reduce future Company contributions. If within five years the participant is re-employed by the Company, the forfeitures will be reinstated to the participant. Withdrawals and Distributions - Contributions to the Plan from all sources, and earnings thereon, are generally payable at termination of employment due to retirement, disability, death, or any other reason. Distribution payments may be made in cash in a lump sum, in whole shares of Company common stock held in the employee's account in the Plan with the value of fractional shares paid in cash, or in installments for a period not exceeding the employee's life expectancy or the joint life expectancies of the employee and beneficiary, up to a maximum of 15 years. The form of distribution is elected in writing by the employee. Withdrawals prior to termination of employment are subject to certain limitations and restrictions. Participant Accounts - Individual accounts are maintained for each Plan participant. Each participant's account is credited with the participant's contribution, the Company's matching contribution, and allocations of Company discretionary contributions and Plan earnings, and charged with withdrawals and an allocation of Plan losses and administrative expenses. Allocations are based on participant earnings or account balances, as defined. The benefit to which a participant is entitled is the benefit that can be provided from the participant's vested account. Plan Amendment and Termination - Although it has not expressed any intention to do so, the Company has the right under the Plan to discontinue its contributions at any time and to terminate the Plan subject to the provisions set forth in ERISA. In the event that the Plan is terminated, participants would become 100% vested in their account. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Method of Accounting - The financial statements of the Plan are prepared in accordance with accounting principles generally accepted in the United States of America. Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the plan administrator to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results may differ from those estimates. The Plan invests in various securities including mutual funds, corporate stocks and investments contracts. Investment securities, in general, are exposed to various risks such as interest rate, credit, and overall market volatility. Due to the level of risk associated with certain investment securities, it is reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect the amounts reported in the statements of net assets available for benefits. Investment Valuation and Income Recognition-The Plan's investments are stated at fair value except for its benefit- responsive investment contract, which is valued at contract value (Note 4). Quoted market prices are used to value investments. Shares of mutual funds are valued at quoted market prices, which represent the net asset value of shares held by the Plan at year end. Participant loans are valued at the outstanding loan balances. Purchases and sales of securities are recorded on the trade-date basis. Interest income is recorded on the accrual basis. Dividends are recorded on the ex-dividend date. Distributions to Participants - Distributions to participants are recorded when paid. Administrative Expenses-Administrative expenses of the Plan, are paid by the Plan or the Plan's sponsor as provided in the Plan Document. Reclassifications - Certain 2001 balances have been reclassified in order to conform to the 2002 presentation. 3. INVESTMENTS Investments that represent 5 % or more of the Plan's net assets available for benefits as of December 31 are as follows:
2002 2001 Oakmark Equity & Income Fund -I Shares $ 13,962,647 $ - MassMutual (Wellington) Fundamental Value -L Shares 14,154,123 - MassMutual Indexed Equity Fund -Z Shares 12,090,933 - Oppenheimer Capital Appreciation Fund -Y Shares 9,296,594 - MassMutual Fixed Interest Fund 20,447,946 - Norwest Stable Return Fund (Common/collective trust) - 10,367,394 Fidelity Contrafund - 13,385,320 New England Business Service, Inc. Common Stock 21,916,666 17,475,198 Vanguard Institutional Index Fund - 10,843,188 Wells Fargo Small-Cap Opportunities Fund - 7,475,670 Wells Fargo Growth Balanced Fund - 8,650,945
The Plan's investments (including gains and losses on investments bought and sold, as well as held, during the year) depreciated in value by $1,149,255 and $2,668,522 for the years ended December 31, 2002 and 2001, respectively, as follows:
2002 2001 At fair value based on quoted market prices: Common/collective trust $ 441,774 $ 599,853 New England Business Service, Inc. Common Stock 4,998,256 833,632 Mutual funds (6,589,285) (4,102,007) ------------ ----------- Net depreciation of investments $ (1,149,255) $ (2,668,522) ------------ ----------- ------------ -----------
4. INVESTMENT CONTRACT WITH INSURANCE COMPANY In 2002, the Plan entered into a benefit-responsive investment contract with Massachusetts Mutual Life Insurance Company ("MassMutual"). MassMutual maintains the contributions in a general account, which is credited with earnings on the underlying investments and charged for participant withdrawals and administrative expenses. The contract is included in the financial statements at contract value as reported to the Plan by MassMutual. Contract value represents contributions made under the contract, plus earnings, less participant withdrawals and administrative expenses. Participants may ordinarily direct the withdrawal or transfer of all or a portion of their investment at contract value. There are no reserves against contract value. The crediting interest rates were 4.5% at December 31, 2002. The crediting interest rate is based on a formula agreed upon with the issuer, but may not be less that 3%. Such interest rates are reviewed on a quarterly basis for resetting. The average yield for the year ended December 31, 2002 was 4.5%. 5. TAX STATUS OF THE PLAN The Plan obtained its latest determination letter on May 28, 2003 in which the Internal Revenue Service stated that the Plan, as then designed, was in compliance with applicable requirements of the Internal Revenue Code (the "Code"). The Plan subsequently has been amended; however, the Plan administrator believes that the Plan is currently designed and being operated in compliance with applicable requirements of the Code. Accordingly, no provision for income taxes has been included in these financial statements. 6. RELATED-PARTY TRANSACTIONS Certain plan investments are shares of mutual funds managed by MassMutual and Wells Fargo. In addition, Wells Fargo was the trustee, as defined by the Plan, for a portion of the year. Transactions with MassMutual and Wells Fargo qualify as party-in- interest transactions. Total fees paid to Wells Fargo and MassMutual for the investment management services amounted to $45,247 and $46,912 for the years ended December 31, 2002 and 2001, respectively. At December 31, 2002 and 2001, the Plan held 898,224 and 912,543 shares, respectively, of common stock of New England Business Service, Inc., the sponsoring employer, with a cost basis of $20,083,454 and $21,077,518, respectively. During the years ended December 31, 2002 and 2001, the Plan recorded dividend income of $508,204 and $641,461, respectively. 7. NONPARTICIPANT-DIRECTED INVESTMENTS The Plan requires Company contributions initially to be invested within the Company's common stock. The activity within the Company's common stock investment (including the activity for the money market fund) for the years ended December 31 were as follows:
2002 2001 Balance, beginning of year $ 17,475,198 $ 13,660,600 Contributions 6,322,138 5,448,954 Net appreciation in fair value of investments 4,208,508 833,632 Interest and dividend income 678,878 664,280 Benefits paid to participants and other disbursements (1,143,199) (752,809) Net transfers (5,624,857) (2,379,459) ------------- ------------ Net change 4,441,468 3,814,598 ------------- ------------ Balance, end of year $ 21,916,666 $ 17,475,198 ------------- ------------ ------------- ------------
* * * * * * 401(k) PLAN FOR EMPLOYEES OF NEW ENGLAND BUSINESS SERVICE, INC. Schedule H, Part IV, Line 4I - SCHEDULE OF ASSETS (HELD AT END OF YEAR) DECEMBER 31, 2002 - --------------------------------------------------------------------------------- - ---------
a) b)Identity of Issue c)Description of Investment d)Cost e)Value Participant-Directed Investments: * Wells Fargo Strategic Income Fund ** 3,466,546 PIMCo PIMCo Total Return Fund ** 5,811,727 * Wells Fargo Strategic Growth Allocation Fund ** 1,048,762 T. Rowe Price Emerging Markets Stock Fund ** 616,126 Oakmark Equity & Income Fund - I Shares ** 13,962,647 AMR AIM Real Estate Fund ** 343,577 * MassMutual (Wellington) Fundamental Value Fund - L Shares ** 14,154,123 * MassMutual Indexed Equity Fund - Z Shares ** 12,090,933 Oppenheimer Capital Appreciation Fund - Y Shares ** 9,296,594 Berger Mid Cap Value Fund ** 1,082,242 T. Rowe Price Mid Cap Growth Fund II ** 865,291 Babson Small Company Opportunities Fund ** 3,214,504 Mazama/Allied Small Company Growth Fund ** 6,145,060 American Century/ Harris Associates Overseas Fund - L Shares ** 4,348,182 * MassMutual Fixed Interest Fund ** 20,447,946 * Participant loans Maturity dates ranging from one to five years at varying interest rates ** 3,706,850 Holding account ** 25 ----------- Total participant-directed investments 100,601,135 Nonparticipant-Directed Investments: * New England Business Common stock, Service, Inc. 898,224 shares 20,083,454 21,916,666 ----------- * MassMutual Money Market Fund 789,748 789,748 ------------ ----------- Total nonparticipant-directed investments 22,706,414 ----------- TOTAL INVESTMENTS $123,307,549 =========== * Represents party-in-interest. **Cost information is not required for participant-directed investments and,therefore is not included.
EX-2 4 exh_2consent.txt NEW ENGLAND BUSINESS SERVICE, INC. EXH 2 Exhibit 2 INDEPENDENT AUDITORS' CONSENT We consent to the incorporation by reference in Registration Statement Nos. 333-43804 and 333-83196 of New England Business Service, Inc. on Form S-8 of our report dated June 17, 2003, appearing in this Annual Report on Form 11-K of the 401(k) Plan for Employees of New England Business Service, Inc. for the year ended December 31, 2002. /s/ Deloitte & Touche LLP Boston, Massachusetts June 26, 2003 EX-99 5 exh_991.txt NEW ENGLAND BUSINESS SERVICE, INC. EXH 99 Exhibit 99.1 CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 In connection with the Annual Report for the 401K Plan for Employees of New England Business Service, Inc. (the "Plan") on Form 11-K for the period ended December 31, 2002 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Robert J. Murray, Chairman and Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge: 1.The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a) or 78o(d)); and 2.The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: June 27, 2003 /s/ Robert J. Murray - --------------------------- Robert J. Murray Chairman and Chief Executive Officer EX-99 6 exh_992.txt NEW ENGLAND BUSINESS SERVICE, INC. EXH 99 Exhibit 99.2 CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 In connection with the Annual Report for the 401K Plan for Employees of New England Business Service, Inc. (the "Plan") on Form 11-K for the period ended December 31, 2002, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Daniel M. Junius, Executive Vice President, Chief Financial Officer and Treasurer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge: 1. The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a) or 78o(d)); and 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: June 27, 2003 /s/ Daniel M. Junius - ---------------------------------------- Daniel M. Junius Executive Vice President, Chief Financial Officer and Treasurer -----END PRIVACY-ENHANCED MESSAGE-----