Ceridian's COA Accreditation is effective for
four years. Ceridian
Corporation (NYSE: CEN) is an information services company serving businesses
and employees in the United States, Canada and Europe.com/cgi-bin/prnh/20031205/LOWLOGO )
"This is part of our ongoing commitment of giving back to the communities
Lowe's calls home," said Larry Stone , chairman of Lowe's Charitable and
Educational Foundation.7 million was raised during the third annual event
held on April 19.com/community.

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MINNEAPOLIS, Ceridian, a leader in managed human
resource solutions that maximize the value of people, today announced that its
EAP and Life-Works Services division has been accredited by the Council on
Accreditation for Children and Family Services, an international, independent,
not-for-profit accrediting body of social and behavioral healthcare services .
"This accreditation shows that Ceridian meets one of the highest service
standards measured in our industry," says Linda Laitner, senior vice
president, Ceridian EAP and Life-Works services . "Ceridian has long been a
leader in the health and wellness services arena, so we are very pleased to
have received this accreditation. It's another validation of our strength in
providing companies with the best employee effectiveness programs available.

C.
Lowe's is a proud supporter of Habitat for Humanity International,
American Red Cross, United Way of America, and the Home Safety Council, in
addition to numerous non-profit organizations and programs that help
communities across the country.

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to receive this accreditation. For more information
about Ceridian's comprehensive array of human resource solutions, visit
http://www.

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The COA accreditation process involved an in -depth examination of
Ceridian's EAP and Life-Work Services' compliance with COA's best-practice
standards including human resources, financial and risk management and
continuous quality improvement. "They are clearly on the forefront
when it comes to the development and management of employee effectiveness
programs. Over 1,500 organizations -
voluntary, public and proprietary, local and statewide, large and small - have
either successfully achieved COA accreditation or are currently engaged in the
process.

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., Committed to improving the
communities it serves, Lowe's Charitable and Educational Foundation (LCEF)
announces grants totaling $400,000 to benefit four North Carolina
organizations. Iredell County will use funds to light recreation fields so more
children can participate in organized sports.

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Ceridian's EAP and Life-Works Services Division Gains Top Industry Accreditation

S."
Ceridian was the nation's first provider of fully integrated EAP, work-
life and wellness services.myceridian.com or call (800) 729-7655.

Lowe's Foundation Donates $400 000 to N.C. Organizations

The Hendrick Marrow Program, a
partner of The Marrow Foundation, will target its funds to increase efforts to
generate awareness of the need for volunteer marrow donors. Additional funds from this year's event will be distributed
by LCEF to aid education and community improvement projects in Arizona ,
California, Florida, Indiana, Louisiana, Ohio, Pennsylvania and Texas. Lowe's also encourages volunteerism through the Lowe's Heroes
program, a company-wide employee volunteer initiative. Lowe's is a FORTUNE (R)
50 company with fiscal year 2004 sales of $36. For more information, visit Lowes.

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Wilkes
Community College will apply its grant towards a new science and technology
building . Lowe's Charitable and Educational Foundation
awards more than $3 million annually to diverse organizations across the
United States.

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Wilkes County Schools, Wilkes Community College, Iredell
County Parks and Recreation and the Hendrick Marrow Program will each receive
$100,000 as part of the company 's annual Swing for Charity grant program."
Wilkes County Schools will use its funds to add graphic arts, construction
and carpentry classes to its Career and Technical Education Center. A total of $1.

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"As a 59-year old company founded and headquartered
in North Carolina, we're proud to contribute to causes that support education,
awareness and community improvement where our employees and customers live and
work.

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Ceridian is only the second large for-profit provider of EAP and work-life
services in the U. Today the company serves more than 25,000
organizations worldwide of all sizes in virtually every industry.
"We are very pleased that Ceridian has gained this accreditation ," says
Richard Klarberg, COA's President and CEO.
(Logo: http://www.
Swing for Charity is a golf event hosted by Lowe's and supported by its
vendors.

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The company also
participated with COA and other companies on the formation of this formal
national accreditation system. Their service and innovation in this arena is exceptional."

About The Council on Accreditation
Founded in 1977, the Council on Accreditation partners with human service
organizations worldwide to improve service delivery outcomes by developing,
applying, and promoting accreditation standards . Grants to Support Education and Community Projects in Wilkes and Iredell
Counties

MOORESVILLE, N.newscom.5 billion and has more than
1,100 stores in 48 states.