Free Trial Memo - District Court of Connecticut - Connecticut

Case 3:01-cv-02361-MRK

Document 180-3

Filed 06/27/2006

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Exhibit B

Case 3:01-cv-02361-MRK

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LIST OF DEFENDANTS' RESPONSES TO PLAINTIFFS' PROPOSED TRIAL EXHIBITS AMARA v. CIGNA (CIV. 01 - 2361)

Ex. No.

Ex. Description** BINDER I CIGNA Pension Plan Document adopted December 21, 1998 and effective January 1, 1998. Prior CIGNA Pension Plan Document, in effect before January 1, 1998. Expert Report of Claude Poulin dated April 25, 2003 with Exhibits A - H.

Bates No.

Stipulated

Objection Hearsay

Objection Relevance/ Fed. R. Evid. 403

1. 2. 3.

D00263 - 349 (Pl. Dep. Ex. 5) D00001 - 133 (Pl. Dep. Ex. 88) (Defs. Poulin Dep. Ex. 1) (Defs. Poulin Dep. Ex. 100) (Defs. Poulin Dep. Ex. 103) (Defs. Poulin Dep. Ex. 104)

Stipulated Stipulated Stipulated

4. 5. 6. 7.

8.

Supplemental Expert Report of Claude Poulin dated January 3, 2006 with Exhibits 1 - 10. Revised Exhibits 3 and 5 to Poulin Suppl. Rpt. identified as Ex. 103 in Poulin's January 30, 2006 deposition. Revised Exhibit 4 to Poulin Suppl. Rpt identified as Ex. 104 in Poulin's January 30, 2006 deposition. Supplemental Declaration of Claude Poulin dated June 5, 2006 on individual benefit calculations (with data provided by CIGNA after his Supplemental Report). Expert Report of Professor James F. Stratman dated April (Pl. Dep. Ex. 99) (Defs. Stratman 25, 2003 with Exhibits 1 - 4 (the November 1997 Dep. Ex. 8) Newsletter, the December 1997 Information Kit, the October 1998 Summary Plan Description and the September 1999 Summary Plan Description).

Stipulated Stipulated Stipulated Stipulated

Subject to Motion in Limine

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Objection Hearsay X Objection Relevance/ Fed. R. Evid. 403

Ex. No. 9.

Ex. Description** Declaration of Allison Caalim dated May 30, 2006 summarizing electronic data on "class list" and underlying formulas in October 1997 Lotus worksheet prepared by CIGNA on "accrual rates." Expert Report of Lawrence Sher dated June 24, 2003. Supplemental Expert Report of Lawrence Sher dated October 28, 2005. BINDER II Excerpt from July 2000 PriceWaterhouse Coopers "Survey of Conversions from Traditional Pension Plans to Cash Balance Plans." August 1997 William Mercer memorandum advising CIGNA there are "no legal requirements" for determining opening account balances. "Survey of Cash Balance Conversions" by Lawrence Sher from Benefits Quarterly, First Quarter 2001. Article dated January 1995 entitled "Trends in Plan Design" discussing "first generation" cash balance formulas. August 1996 article in Benefits Canada discussing "second generation" cash balance formulas. 2004 Mellon Survey of Cash Balance Plans. U.S. Bureau of Labor Statistics Compensation Survey for 2002-2003. Mercer July 8, 1996 legal analysis of cash balance plans.

Bates No.

Stipulated

10. 11.

(Pl. Dep. Ex. 85) (Pl. Dep. Ex. 93)

Stipulated Stipulated

12.

P 2092 - 2102

X

X

13.

MER01798 - 1803

X

X

14. 15.

(Pl. Dep. Ex. 90) P 2210 - 2217

X X

X X

16. 17. 18. 19.

P 2205 - 2209 P 2070 - 2091 P 2048 - 2049 EPTO0004362, 4153 and 4164 4193 P 2162 - 2179

X X Stipulated X

X X

X

20.

March 2006 Employee Benefit Research Institute "Issue Brief" analyzing lost accruals for frozen final average plans and cash balance plans.

X

X

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Objection Hearsay X X Objection Relevance/ Fed. R. Evid. 403 X X

Ex. No. 21. 22.

Ex. Description**

Bates No.

Stipulated

23. 24.

May 27, 2003 Notice of Rule 30(b)(6) deposition on (Pl. Dep. Ex. 64) compliance with specified ERISA requirements. November 16, 1999 presentation on "Cash Balance Plans" P 1994 - 2016 written for Morgan Lewis & Bockius Labor and Employment Law Seminar. Signature Benefits Newsletter for EQUICOR employees. P 1676 - 1683 Extract from Part A Plan document adopted December 21, AMARA-00001 - 4, 1998 with amendment of Section 2.4 to "No Resumption 13 - 15, 23 - 24 and 105 of Participation Upon Reemployment." CIGNA 2005 Annual Report. Module for Calculation of Initial Retirement Account from CIGNA Operations Manual. Defendants' Responses to First Set of Interrogatories. January 6, 1997 memorandum from Gerald Meyn to Donald Levinson about reduction of overall cost under cash balance. P 2053 - 2056 DO3922, 3924 3925 (Pl. Mot. to Compel Ex. C) D12287 - 12288 (Pl. Dep. Ex. 51) Stipulated Stipulated Stipulated

X

25. 26. 27. 28.

X

X

29. 30.

31.

32.

Defendants' Responses to Second Set of Interrogatories. D12086 June 6, 1997 memorandum from Andrew Hodges to David Durham stating the cash balance plan's benefit is "effectively" a lump sum. February 12, 2002 letter from Gerry Meyn to Jim Stewart D029113 re: "Proposed Pension Changes" stating cash balance conversion lowers net pension liability. John Arko's January 2002 "Example of wear-away due to D028174, 28629 subsidized early retirement benefits."

Stipulated X

X

X

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Objection Hearsay Objection Relevance/ Fed. R. Evid. 403

Ex. No. 33.

Ex. Description**

Bates No.

Stipulated Stipulated

34. 35. 36.

37.

38. 39. 40.

41. 42.

Defined Benefit Record Keeping ("DBRK") print-outs for SuppD1928, 1934, named plaintiff Gisela Broderick. 1929 - 1933, 1935 1940 Defendants' Supplemental Responses to Second Requests (Pl. Mot. To Compel for Documents. Ex. A) March 1, 2006 Joint Committee on Taxation Report on P 2057 - 2069 "A+B" formulas. "Class list" data for Gisela Broderick with summary Produced tabulation of 2000-2004 Benefit credits. electronically by Defs. March 30, 2000 Application for Determination to the IRS DO1949 - 2166 with cover letter and attachments from Drinker Biddle & (Pl. Dep. Ex. 60) Reath. Gisela Broderick's Distribution Election Form dated SuppD0456 - 457 November 2004. IRS Alert Guidelines on minimum vesting standards (12/98). D028632 - 28641 January 7, 2002 memorandum from Gerald Meyn and David Cordani to Donald Levison acknowledging "wearaway." November 20, 2001 memorandum from David Durham to D028653 - 28663 Gerald Meyn explaining "wear-away." D020512 - 20522 Notes of CIGNA conversation dated December 7, 2000 (Pl. Dep. Ex. 69) with class member Michele Bergman with statements "Hope you didn't come back just for pension" and "if you fly by age 55-56, you'll actually wind up with more." October 28, 2002 CIGNA letter stating class member Jack P 2017 - 2021 Lamb's pension "has not increased."

X X Stipulated X

Stipulated

Stipulated Stipulated X

X X X

43.

X

X

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Objection Hearsay Objection Relevance/ Fed. R. Evid. 403 X

Ex. No. 44.

Ex. Description**

Bates No.

Stipulated

45.

D020525 - 20528 December 28, 2000 e-mails and notes related to class member Peter Andruszkiewicz referring to wearaway and "He was rehired" and "fully converted. Guess what? He's upset." July 6, 2001 benefit summary sheet notifying named (Pl. Compl. Ex. 4) plaintiff Janice Amara of benefits of $1,833.65 per month. March 24, 2005 recalculation of Janice Amara's benefits under Part A/Tier1 formula. (Pl. Memo on Depenbrock Impact Ex. 3) September 21, 1999 e-mail from Gerald Meyn with "Cash Produced electronically by Balance Plans--Background for September 1999 Board Defs. Meeting." D10837 - 10839 January 1, 1999 memorandum from Gerald Meyn to Donald Levinson on Wall Street Journal "expose" article (Pl. Dep. Ex. 45) on cash balance. D00599 - 606 July 15, 1997 memorandum to People Resources Committee on Proposed 1998 Benefits Program Changes (Pl. Dep. Ex. 10) with "no reduction in benefit value" for Tier 1 employees converted to cash balance. Mercer production of "binder" material with cash balance MER00090 - 94 options. November 10, 1997 Mercer memorandum to John Arko MER00766 - 770 re: "CIGNA Retirement Program - Accrual Rules." P 2103 - 2115 Excerpt from transcript of October 2003 Conference of Consulting Actuaries meeting responding to Lawrence Sher's questions about aggregation of benefit formulas. May 14, 1997 letter from David Durham to Lea Peterson D12982 - 12983 re: preparation for HR Council meeting with "likely profiles."

Stipulated

46.

Stipulated

47.

X

48.

X

49.

X

50. 51. 52.

X X X

X X X

53.

X

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Objection Hearsay Objection Relevance/ Fed. R. Evid. 403 X

Ex. No. 54.

Ex. Description** January 2, 1997 memorandum from Gerald Meyn to Donald Levinson noting disadvantage of cash balance plans for employees closer to retirement. January 6, 1997 proposal by Gerald Meyn listing positives and negatives of cash balance. March 12, 1997 "Cigna Discussion Outline: Cash Balance Plan Implementation Issues" by PriceWaterhouse Coopers. December 1997 "Questions and Answers: The New Retirement Program, Special Manager's Edition" and October 1997 draft "Managers' Q&A's." "Commentary on Deloitte and Touche article" in "Retirement Plan Changes, Possible Media Questions" packet dated September 23, 1997. Cash Balance phone scripts. Print-out from Hooker and Holcombe website on former CIGNA actuary Arthur Assantes. June 26, 1997 memorandum from Arthur Assantes to David Durham, John Arko, Donna Parker, and Andy Hodges on nondiscrimination testing, stating that accrual rates decline with age. October 22, 1997 spreadsheet prepared by Andrew Hodges showing declining accrual rates as age and service increase. Print-out of material on CIGNA's website with statement on material reduction of accrual rates under cash balance plans. Defendants' amended responses to Plaintiffs' First Requests for Documents.

Bates No. D00464 - 469 (Pl. Dep. Ex. 7) MER01384 SuppD1868 - 1871

Stipulated

55. 56.

X X X

57.

D00592 - 598, 14465 - 14478 SuppD1571 - 1586

Stipulated

58.

X

X

59. 60. 61.

D027433 - 27439 P 2121 D10043 - 10049 (Pl. Dep. Ex. 46)

Stipulated Stipulated X

62.

D023750 - 23753 (Pl. Dep. Ex. 39) (Pl. Dep. Ex. 18) Stipulated

X

63.

64.

Stipulated

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Objection Hearsay X Objection Relevance/ Fed. R. Evid. 403 X

Ex. No. 65.

Ex. Description** PriceWaterhouse Coopers 2001 sales brochure entitled "Cash Balance Conversions/Choice Education." BINDER III PowerPoint presentation slides by Lawrence Sher and Richard Shea from Glasser LegalWorks Seminar on Cash Balance Pension Plans dated May 1999. Wall Street Journal article entitled "Actuaries Become Red-faced Over Recorded Pension Talk," dated May 5, 1999. "A Workable Alternative to Defined Benefit Plans" by Lawrence Sher, September/October 1999. GAO, Private Pensions: Implications of Conversions to Cash Balance Plans, GAO/HEHS-00-185, September 2000. March 13, 2000 internal memorandum with calculations by Gerald Meyn about class member John Depenbrock's benefits under cash balance vs prior formula. John Depenbrock's recalculated Part A/Tier 1 pension estimates dated November 30, 2004.

Bates No. D029100 - 29101

Stipulated

66.

P 2334 - 2347 (Pl. Dep. Ex. 91) P 2051 - 2052

X

X

67.

X

X

68. 69.

P 2248 - 2252 P 2253 - 2294 Stipulated

X

X

70.

D01146 (Pl. Mot. in Limine Ex. 13) (Pl. Memo. on Depenbrock Impact Ex. I) P 2218

Stipulated

71.

Stipulated

72. 73.

74.

John Depenbrock's original benefit statement dated December 23, 2003. Benefit recalculations made under Depenbrock v. CIGNA SuppD0680 - 683, decision from March 2005 to date. 730 - 738, 14400 14408 and 21495 21567 Jack Lamb's complaint e-mails and letters from January P 2180 - 2204 2005 to February 2006.

Stipulated Stipulated

X

X

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Objection Hearsay X Objection Relevance/ Fed. R. Evid. 403 X

Ex. No. 75.

Ex. Description**

Bates No.

Stipulated

Article entitled "Aligning Your Retirement Program with P 1986 - 1991 Today's Workforce Realities" by Ian Glew from Compensation and Benefits Management , Summer 2001. D10656 - 10658 February 1994 document from Towers Perrin advising CIGNA that "mid-career" and "long service" employees are "losers with cash balance." June 19, 1997 memorandum from David Durham to Mike D12156 - 12164 (Pl. Dep. Ex. 34) Bell and Frank Lamay estimating pension expense reductions. February 26, 1998 memorandum from Arthur Assantes to D030298 - 30300 David Durham and John Arko noting effect of cash balance on future "accrual pattern" for 24,000 ti i t November 2002 memorandum by Andrew Hodges D029424 - 29425 examining options for grandfathered employees. April 3, 1997 CIGNA memorandum asking Mercer to MER01320 - 1324 prepare a "comparability analysis to gauge the amount of additional or reduced benefit value relative to the current benefit formulas." Mercer July 1997 spreadsheets entitled "Cigna: Cash MER00777 - 823 Balance Retirement Program." July 24, 1997 e-mail from David Durham to Denise Hill SuppD1644, 1623 1626 and 1617 with bar graphs entitled "Proposed Program vs. Current Program" showing impact of changes on Tier 2 employees. July 25, 1997 packet of "Revised Discussion Points with SuppD1617 - 1628 division presidents" including "Proposed Program vs. Current Program" graphs.

76.

X

X

77.

X

78.

X

79. 80.

X X X

81. 82.

X

X X

83.

X

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Objection Hearsay Objection Relevance/ Fed. R. Evid. 403 X

Ex. No. 84. 85. 86.

Ex. Description** E-mail dated May 10, 2006 from Morgan Lewis and Bockius counsel re: SIP contributions. Class member Stephen Curlee's 1994-2002 Total Compensation Reports. Class member Bruce Charette's 2003-2005 Total Compensation Reports.

Bates No.

Stipulated

87.

88. 89. 90.

91.

92.

93. 94.

March 19, 1998 communication from Barry Wiksten to Denise Hill suggesting changes to 1998 Total Compensation Report to "reassure" employees with concerns about having "sufficient retirement income." IRS Monthly Weighted Average Interest Rate table for 30- P 2295 - 2300 year Treasury securities. CIGNA "Production Outline" showing comparisons SuppD1724 - 1726 assigned to Mercer in October 1997. SuppD1850 October 1997 Mercer memorandum to Denise Hill re: draft Newsletter, "adjusting assumptions" in "comparison graph" to be "faxed separately." D030950 - 30951 October 2001 Gerald Meyn letter stating "our early retirement provisions effectively doubled the value of the plan for those who took advantage of early retirement." P 1992 - 1993 Spreadsheets dated 1998 with handwritten note to class member Susanne Thistle stating "early retirement subsidy is what you lose." May 1997 Mercer presentation prepared for meeting at D029913 - 22962 Eagle Lodge in Bucks County, Pennsylvania. August 29, 1997 draft of chart prepared for another Eagle D11907 - 11912 Lodge meeting with initial plan to adjust the cash balance accounts at age 55 for the minimum benefits including early retirement subsidies.

P 1722 - 1804, 1806 - 1848 P 1956 - 1963, 1948 - 1955 and 1937 - 1947 SuppD1641 - 1643

Stipulated Stipulated

X

Stipulated X X X

X

X

X

X X

X X

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Objection Hearsay Objection Relevance/ Fed. R. Evid. 403

Ex. No. 95. 96.

Ex. Description**

Bates No.

Stipulated Stipulated Stipulated

97. 98. 99. 100. 101. 102. 103. 104.

105. 106.

107. 108. 109.

October 30, 1997 letter from Gerald Meyn to employees SuppD1275 expecting new plan "to be a plus." D00583 - 585 November 3, 1997 memorandum from Gerald Meyn to CIGNA Managers entitled "Introducing the New Retirement Plan." February 1998 Signature Benefits Newsletter. SuppD1323 - 1332 BINDER IV Class member Robert Upton's 1998 Total Compensation P 1524 - 1543 Report. Excerpts from Gisela Broderick's 2001-2002 Total P 1277 - 1278 Compensation Reports. "Cash Balancing Act," from Plan Sponsor, February P 2116 - 2120 1999, quoting Lawrence Sher. June 1998 Signature Benefits Newsletter. SuppD1277 - 1284 Information on "Retirement Planner" software program. SuppD1254 CIGNA August 2004 "Pension Plan Part A: Guide to P 2022 - 2047 Understanding Plan Changes." Draft of pension plan "facts" attached to January 2, 2003 e- D12394 - 12399 mail, stating that employees doing financial planning assume they continue to earn benefits. Summary of results of April 1997 focus group sessions. SuppD1852 - 1856 D11934 - 11936 David Durham's notes from discussions with groups of (Pl. Dep. Ex. 68) managers about the Pension changes dated August 12, 1997. SuppD1587 - 1609 Retirement Plan Communications Survey and results dated March 3, 1998. November 6, 1997 e-mail from class member Janice SuppD1668 Weidenborner to Signature Benefits Services. November 6, 1997 e-mail from class member Steve Bailey SuppD1673 to Signature Benefits Services.

Stipulated Stipulated Stipulated X Stipulated Stipulated X X X

Stipulated Stipulated

Stipulated X X X X

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Objection Hearsay X X X X X X X X Objection Relevance/ Fed. R. Evid. 403 X X X X X X X X

Ex. No. 110. 111. 112. 113. 114. 115. 116. 117.

Ex. Description** November 5, 1997 e-mail from class member Mike Walsh to Signature Benefits Services. December 11, 1997 e-mail from Mike Walsh to Signature Benefits Services. December 16, 1997 e-mail from class member Barry Pitek to Signature Benefits Services. January 6, 1998 e-mail from class member John Schwoerer to Signature Benefits Services. December 19, 1997 e-mail from class member Brian Mitchell to Signature Benefits Services. Mercer presentation materials on cash balance dated July 1996. Mercer March 1997 slides on "Communication Issues in Transitioning to a Cash Balance Plan." Mercer August 1997 presentation on "Meeting the Communication Challenge," stating that CIGNA has instructed "not to compare the old to the new plans." CIGNA September 1997 contract with Mercer to offer professional communications services to prepare CIGNA's disclosures. September 13, 1997 e-mail from David Durham on subject of "Retirement Communications." Response to Naomi Biggs' inquiry stating that CIGNA does not do benefit comparisons dated January 21, 2000. March 20, 2001 memorandum from Stewart Beltz to Robert Steele and others on not doing "what if" comparisons of benefits.

Bates No. SuppD1671 D030811 SuppD1686 D030795 D030797 P 2122 - 2161 SuppD1510 - 1521 SuppD1542 - 1564

Stipulated

118.

SuppD1775 - 1783

X

119. 120.

D11708 (Pl . Dep. Ex. 22) D020529, 20531 (Pl. Dep. Ex. 66) D021235 (Pl. Dep. Ex. 23)

Stipulated

X 121.

X

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Objection Hearsay Objection Relevance/ Fed. R. Evid. 403

Ex. No. 122.

Ex. Description** Robert Upton's communications with CIGNA on comparisons between his old and new benefits dated November 1999 to October 2001. 1997 examples of CIGNA's refusal to compare pension benefits and false assurances, with letter stating "the new plan does not negatively impact you." March 13, 2000 e-mail from Gerald Meyn attaching draft of materials to send to employees "in case of a media challenge to our cash balance plan." July 31, 2001 letter from Stewart Beltz to Gisela Broderick stating it is "difficult to quantify the impact" of the conversion. John Arko's notes of discussion with class member John Nystrom stating "I explained people employed 12/31/97 were examined to be sure projected benefits were fair."

Bates No. D020829 - 20861 (Pl. Dep. Ex. 49) D029744 - 29745, 29766 - 29769 and 29771 - 29772 D14160 - 14165

Stipulated Stipulated

123.

Stipulated

124.

X P 1236 - 1237, 1233 Stipulated

125.

126.

D020597 (Pl. Dep. Ex. 62)

Stipulated

127.

D020652 - 20657 Memorandum from John Arko to Gerald Meyn dated December 31, 1998 concerning questons raised by class member Dave Carlson with directions to tell Mr. Carlson his accruals under cash balance will be greater than the old plan. July 25, 1997 Discussion Points for division presidents with goal to "dispel perception of takeaways." September 12, 1997 Project Planning Meeting with Mercer with "Objectives" to "dispel perception of a takeaway and focus on the new deal" Wall Street Journal and New York Times articles from 1997-1999 on employee complaints about cash balance conversions at Deloitte and Touche, IBM, ChaseManhattan Bank, and Verizon. D14870 - 14881 SuppD1881 - 1898 Stipulated Stipulated

X

128. 129.

130.

(Pl. Mot. in Limine Ex. 15) X X

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Objection Hearsay Objection Relevance/ Fed. R. Evid. 403

Ex. No. 131.

Ex. Description**

Bates No.

Stipulated

132.

P 2219 - 2221 Wall Street Journal article dated July 1, 1999 on Prudential response to employees' complaints of 40% benefit reductions. December 20, 2001 memorandums from Gerald Meyn to D05532 - 5534 Donald Levinson and from Levinson to the CEO about the plan amendment for rehires, which provides that they will "keep their already-earned old plan benefits." March 3, 1998 memorandum from Gerald Meyn to HR SuppD1565 - 1568 Officers re: survey results and avoiding "bad press." E-mail dated January 15, 2003 from Kenneth Bottoms to D029362 - 29363 Gerald Meyn and Donald Levinson warning that converting the grandfathered Tier 1 employees would spread complaints and "renew" the cash balance issue for the 90%. March 10, 2006 Stipulation and Joint Motion of parties on (Dkt. # 167) Conduct of Discovery and Trial on "Likely Prejudice" and "Harmless Error" Issues Connected with Second and Fourth Claims for Relief. CIGNA's Summary Judgment Brief at 36-37 and (C.A. 01-6161 Appellate Brief at 47-49 in Depenbrock v. CIGNA. E.D.Pa. and 03-3575 3d Cir.) CIGNA December 1997 Information Kit for D00637 - 671 grandfathered employees. DO4353 - 4357 November 2000 draft of Tier 1 rehire letter stating "Recent patterns in rehires have shown that on average we are now rehiring more employees who are closer to early retirement age than ever before." Gisela Broderick's complaint letters dated January 2001 to P 1226, 1233, 1242 February 2002. and 1246

X Stipulated

X

133. 134.

X

X Not an Exhibit

135.

136.

X Stipulated Stipulated

137. 138.

139.

Stipulated

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Objection Hearsay Objection Relevance/ Fed. R. Evid. 403

Ex. No. 140.

Ex. Description** Memorandum on "Rehired Employees­Pension Issues" with proposal to modify the rehire rule for individuals rehired on or after January 1, 2001. CIGNA document dated May 16, 2000, originally withheld as privileged, on 2001 rehire amendment stating it "Facilitates re-hire of late career staff by grandfathering their favorable early retirement factors from the tier 1 plan." October 31, 2000 David Durham e-mail on change to rule for rehired employees with statement about keeping any discussion oral and away from "xerox machines." December 5, 2005 e-mail from CIGNA's counsel on "exemplars" that CIGNA contends are responsive to discovery requests, with print-outs of those exemplars. DBRK print-outs for class member Douglas Robinson. Janice Amara's February 23, 2001 benefit estimate without indication of her minimum benefit. Janice Amara's December 10, 2003 benefit estimate without indication of her minimum benefit. September 11, 2001 Andy Hodges e-mail about "flaw" in "populating" Janice Amara's conversion record with her prior benefits. July 29, 1997 e-mail from David Durham stating Mercer's warning of "pitfalls" if CIGNA's Retirement and Investment Services division had never designed a cash balance record keeping system. August 1999 document referring to problems with benefit statements for rehires.

Bates No. DO4646 - 4650 (Pl. Dep. Ex. 13) SuppD0183 - 186

Stipulated Stipulated

141.

Stipulated

142.

D04700 (Pl. Dep. Ex. 14) X SuppD0408 - 410, 1090 - 1091 (Pl. Mot. to Compel Ex. I) SuppD2381 - 2408 P 1010 - 1011 P 1145 - 1166 (Pl. Dep. Ex. 41) Stipulated

143.

144. 145. 146. 147.

X Stipulated Stipulated Stipulated

148.

D13473

Stipulated

149.

D13647 - 13648

Stipulated

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Objection Hearsay Objection Relevance/ Fed. R. Evid. 403

Ex. No. 150.

Ex. Description**

Bates No.

Stipulated Stipulated

August 1999 document referring to need examine why D14589 rehire records were not getting opening account balances. BINDER V September 6, 1999 e-mail string on "Missing OAB's for rehires." 2002 Powerpoint slides on Pension Expense Review showing CIGNA's recognition of data problems, particularly for rehires. November 25, 2003 CIGNA Pension Activity Report. October 24, 2005 CIGNA Pension Activity Report.

151.

152.

Produced electronically by Defs. SuppD19508 19538 SuppD15354 15358 SuppD15451 15457 P1585 - 1586

Stipulated

Stipulated

153. 154. 155.

Stipulated Stipulated Stipulated

156.

October 13, 2005 letter and benefits statement for class member Patricia Flannery with incorrect minimum benefit. January 11, 2006 letter from CIGNA to Patricia Flannery P 1587 - 1588 correcting her "understated" minimum benefit amount. Correspondence from Patricia Flannery and her attorney to CIGNA.

Stipulated

157.

158.

September 1997 review of detail design provisions with advice from Mercer that "any Tier 1 employee electing a lump sum would forfeit the value of the early retirement subsidy."

SuppD0897, 14384, 14386, 14381 - 14383 and 14379 - 14380 MER00658 - 661

Stipulated

Stipulated

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Objection Hearsay Objection Relevance/ Fed. R. Evid. 403

Ex. No. 159.

Ex. Description** April 1997 document stating assumption of "100% utilization of the cash option, i.e., all CFP/Tier II participants elect cash at termination." June 26, 2001 e-mail from Denise Belanger referring to "rare instances" where participants elect annuities. Memorandum from Robert Flanders dated January 9, 1998 with handwritten mention of relative values. January 9, 1998 memorandum with mention of relative values. DBRK front end "Calc Rel Val" computation.

Bates No. D12948 - 12949

Stipulated Stipulated

160. 161. 162. 163.

D12683 D028834

Stipulated

X D028817 - 28833 Stipulated Stipulated

X

164. 165. 166.

167. 168. 169.

170.

Produced electronically by Prudential March 13, 2006 draft notice of" relative values." SuppD14907 14918 August 30, 2005 CIGNA Pension Activity Log. SuppD15443 15450 May 2, 2006 "draft" memorandum from Randolph Root to SuppD022755 John Arko on situations where cash balance options have 22757 "unequal" values. CIGNA's old Summary Plan Description for Tier 1 D00882 - 922 participants. Excerpt from CIGNA Operations Manual on "free 30%" D03922, 4161 survivor's benefit. 4162 SuppD0025 - 29, Handwritten notes of Jean Renshaw, CIGNA's outside counsel, on protection of free 30% survivor's benefit dated 31 - 32 January 8, 1998. November 23, 2005 letter from CIGNA's counsel, Morgan Lewis & Bockius, stating there was "no amendment" to eliminate the free 30% survivor's benefit.

Stipulated Stipulated Stipulated

Stipulated Stipulated Stipulated

Stipulated

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Objection Hearsay Objection Relevance/ Fed. R. Evid. 403

Ex. No. 171.

Ex. Description**

Bates No.

Stipulated Stipulated

172.

A-0341 - 391 November 2000 Summary Plan Description for Part A with rules that rehires from 1998-2000 will not receive the free 30% survivor's benefit. March 31, 2006 letter from Prudential to Gisela Broderick P 2050 stating that her original benefit was "understated" because it excluded the free 30% survivor's benefit. August 3, October 25, and November 30, 2005 CIGNA Pension Activity Reports. List of 194 Depenbrock rehires. Order of Hon. Robert F. Kelly, Jr., U.S.D.J., in Depenbrock v. CIGNA dated January 31, 2005. February 4, 2005 letter from CIGNA to participants affected by Depenbrock decision. Complaints from March 2005 to March 2006 about progress of Depenbrock recalculations. SuppD15466 15473, 15446 15463 SuppD15668 15669 (C.A. 01-6161 E.D.Pa.) SuppD0484 (Pl. Mot. to Compel Ex. H) SuppD15670 15688, 22395 - 22408 and 22428 - 22437

Stipulated

173.

Stipulated

174. 175. 176.

Stipulated Stipulated Stipulated

177.

Stipulated

178.

179. 180.

November 30, 2005 e-mail from John Arko to Jack Lamb (Pl. Mot. to Compel about "questions" from Prudential about benefit Ex. K) calculations for rehires affected by the Depenbrock Defendants' Responses to Fourth Requests for Documents. May 1998 Signature Benefits Newsletter. Witness Statements SuppD1285 - 1292

Stipulated

Stipulated Stipulated

Page 17

Case 3:01-cv-02361-MRK

Document 180-3

Filed 06/27/2006

Page 19 of 20
Objection Hearsay Objection Relevance/ Fed. R. Evid. 403

Ex. No. 181. 182. 183. 184. 185. 186. 187. 188. 189. 190. 191.

Ex. Description** Declaration of Janice C. Amara. Witness statement of Gisela R. Broderick. Witness statement of Annette S. Glanz. Witness statement of Patricia A. Flannery. Witness statement of Steven I. Law. Witness statement of Bruce A. Charette. Witness statement of Robert J. Upton. Witness statement of Mitchell A. Haber. Witness statement of Barbara A. Hogan. Witness statement of Stephen D. Curlee. Declaration of Lillian G. Jones. Deposition Extracts

Bates No. (Defs. Amara Dep. Ex. 6)

Stipulated

X X X X X X X X X X X

192.

Deposition of Lawrence Sher on July 24, 2003: Tr. at 7879, 106-107, 148-51, 159-63, 173-77, 186-91, 231-36, 251-61, 269-72. Deposition of Lawrence Sher on November 30, 2005: Tr. at 31-33, 55-87, 103-107, 166. Deposition of John Arko on July 3, 2003: Tr. at 6, 17-30, 33-36, 41-58, 81-85, 107-128, 133-56, 190-91, 200-1, 212, 253-70, 285-300, 307, 317-21. Deposition of John Arko on April 28, 2006: Tr. at 5, 10912, 117-24, 143-48, 158-66, 203-4, 322-24.

Stipulated*

193.

Stipulated*

194.

Stipulated*

195.

Stipulated*

Page 18

Case 3:01-cv-02361-MRK

Document 180-3

Filed 06/27/2006

Page 20 of 20
Objection Hearsay Objection Relevance/ Fed. R. Evid. 403

Ex. No. 196.

Ex. Description** Deposition of Andrew Hodges on June 29, 2003: Tr. at 9193.

Bates No.

Stipulated

X 197. Deposition of David Durham on December 3, 2002: Tr. at 73-76, 165-71. Deposition of Lorraine Morris on April 18, 2006: Tr. at 3033, 97, 111-21, 135-37, 146-47, 151-57. X 199. Deposition of Gregg Loboda on April 19, 2006: Tr. at 84. X ** Even where Defendants stipulate to the admissibility of certain exhibits, Defendants do not stipulate to Plaintiffs' characterization of the documents. Stipulated*

198.

* Plaintiffs only intend to introduce testimony through these deposition excerpts if the witnesses do not testify at trial. If these witnesses do not testify at trial, Defendants reserve the right to designate additional testimony from these witnesses' depositions.

Page 19