DEPARTMENT OF LABOR

Employment and Training Administration

TA-W-71,085

INTERNATIONAL BUSINESS MACHINES CORPORATION
GLOBAL TECHNOLOGY SERVICES
BUSINESS PROCESS DELIVERY DIVISION
GENERAL ACCOUNTING SERVICES DEPARTMENT
INCLUDING ON-SITE LEASED WORKERS FROM MANPOWER PROFESSIONAL
SERVICES, ACCTKNOWLEDGE, ACCOUNTING PRINCIPLES, INC.
TULSA, OKLAHOMA

Certification Regarding Eligibility
To Apply for Worker Adjustment Assistance

In accordance with Section 223 of the Trade Act of 1974, as
amended ("Act"), 19 U.S.C. § 2273, the Department of Labor
herein presents the results of an investigation regarding
certification of eligibility to apply for worker adjustment
assistance.
The group eligibility requirements for workers of a firm
under Section 222(a) of the Act, 19 U.S.C. § 2272(a), are
satisfied if the following criteria are met:
I. The first criterion (set forth in Section 222(a)(1) of the
Act, 19 U.S.C. § 2272(a)(1)) requires that a significant
number or proportion of the workers in the workers' firm
must have become totally or partially separated or be
threatened with total or partial separation.

II. The second criterion (set forth in Section 222(a)(2) of the
Act, 19 U.S.C. § 2272(a)(2)) may be satisfied if either:

(i)(I) there has been a shift by the workers' firm to a
foreign country in the production of articles or
supply of services like or directly competitive with
those produced/supplied by the workers' firm; OR
(i)(II) there has been an acquisition from a foreign
country by the workers' firm of articles/services that
are like or directly competitive with those
produced/supplied by the workers' firm.

III. The third criterion requires that the shift/acquisition
must have contributed importantly to the workers'
separation or threat of separation. See Section
222(a)(2)(B)(ii) of the Act, 19 U.S.C. §
2272(a)(2)(B)(ii).

The investigation was initiated in response to a petition
filed on June 9, 2009 by on behalf of workers of International
Business Machines Corporation (IBM), Global Technology Services,
Business Process Delivery Division, General Accounting Services
Department, Tulsa, Oklahoma (hereafter "IBM-General Accounting
Services, Tulsa, Oklahoma"). Workers of IBM-General Accounting
Services, Tulsa, Oklahoma, are separately identifiable by
service supplied. The subject workers supply financial and
accounting services for IBM clients.
The subject worker group consists of workers of IBM-General
Accounting Services, Tulsa, Oklahoma, who supply financial and
accounting services for IBM clients and includes on-site leased
workers from Manpower Professional Services, Acctknowledge,
Accounting Principles, Inc. working at IBM-General Accounting
Services, Tulsa, Oklahoma, who supply financial and accounting
services for IBM clients.
The subject worker group does not include workers who do
not work at IBM, Global Technology Services, Business Process
Delivery Division, General Accounting Services Department,
Tulsa, Oklahoma and does not include workers at IBM-General
Accounting Services, Tulsa, Oklahoma who do not supply financial
and accounting services for IBM clients.
The subject worker group was covered by a previous
certification (TA-W-53,648; International Business Machines
Corporation, Tulsa, Oklahoma) that expired on May 2, 2009.
The investigation revealed that workers at IBM-General
Accounting Services, Tulsa, Oklahoma, including on-site leased
workers from Manpower Professional Services, Acctknowledge, and
Accounting Principles, Inc., who supply financial and accounting
services for IBM clients meet the criteria for certification.
Criterion I has been met because a significant proportion
or number of workers at IBM-General Accounting Services, Tulsa,
Oklahoma, was totally or partially separated, or threatened with
separation, during the relevant period.
Criterion II has been met because there has been a shift
by IBM to a foreign country of services like or directly
competitive with the financial and accounting services supplied
by IBM-General Accounting Services, Tulsa, Oklahoma.
Criterion III has been met because the shift of financial
and accounting services contributed importantly to the workers'
separation, or threat of separation, at IBM-General Accounting
Services, Tulsa, Oklahoma.
Conclusion
After careful review of the facts obtained in the
investigation, I determine that workers of IBM-General
Accounting Services, Tulsa, Oklahoma, who supply financial and
accounting services for IBM clients meet the worker group
certification criteria under Section 222(a) of the Act, 19
U.S.C. § 2272(a). In accordance with Section 223 of the Act, 19
U.S.C. § 2273, I make the following certification:
"All workers of International Business Machines
Corporation, Global Technology Services, Business Process
Delivery Division, General Accounting Services Department,
including on-site leased workers from Manpower Professional
Services, Acctknowledge, and Accounting Principles, Inc.,
Tulsa, Oklahoma, who supply financial and accounting
services for International Business Machines Corporation
clients, who became totally or partially separated from
employment on or after May 3, 2009, through two years from
the date of certification, and all workers in the group
threatened with total or partial separation from employment
on date of certification through two years from the date of
certification, are eligible to apply for adjustment
assistance under Chapter 2 of Title II of the Trade Act of
1974, as amended."
Signed in Washington, D.C., this 26th day of January, 2010

/s/Del Min Amy Chen
______________________________
DEL MIN AMY CHEN
Certifying Officer, Division of
Trade Adjustment Assistance