Free Motion for Summary Judgment - District Court of Federal Claims - federal

Case 1:05-cv-01030-LSM

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05-1030 T (Judge Margolis)

IN THE UNITED STATES COURT OF FEDERAL CLAIMS ______________ HIGHMARK, INC., SUCCESSOR IN INTEREST TO PENNSYLVANIA BLUE SHIELD AND SUBSIDIARIES, Plaintiff, v.

THE UNITED STATES, Defendant. ______________ APPENDIX B TO UNITED STATES' MOTION FOR SUMMARY JUDGMENT AND BRIEF IN SUPPORT THEREOF EILEEN J. O'CONNOR Assistant Attorney General DAVID GUSTAFSON W.C. RAPP KAREN SERVIDEA Attorneys Justice Department (Tax) Court of Federal Claims Section P.O. Box 26 Ben Franklin Post Office Washington, D.C. 20044 (202) 616-3423 (202) 514-9440 (Fax)

Case 1:05-cv-01030-LSM

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APPENDIX B TABLE OF CONTENTS Declaration of Karen Servidea . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B-1 Exhibit 1 Description Plaintiff's Second Amended Response to Defendant's First Set of Requests for Admissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B-3 Plaintiff's Second Amended Answers to Defendant's First Set of Interrogatories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B-33 Excerpt from the 1991 Annual Statement of Pennsylvania Blue Shield ("PBS"), attached to PBS's 1991 tax return . . . . . . . . . . . . . . B-61 Excerpt from the 1993 Annual Statement of PBS, attached to PBS's 1993 tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B-68 Excerpt from the 1994 Annual Statement of PBS, attached to PBS's 1994 tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B-81 IRS Certificate of Official Record for Highmark, Inc., for tax years 1991through 1995 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B-93 PricewaterhouseCoopers Valuation Report dated September 10, 1998 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B-120

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Case 1:05-cv-01030-LSM

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APPENDIX B IN THE UNITED STATES COURT OF FEDERAL CLAIMS __________ No. 05-1030 T (Judge Margolis) HIGHMARK, INC., SUCCESSOR IN INTEREST TO PENNSYLVANIA BLUE SHIELD AND SUBSIDIARIES, Plaintiff v. THE UNITED STATES, Defendant __________ DECLARATION OF KAREN SERVIDEA __________ I, Karen Servidea, make the following declaration based on personal knowledge of the following facts: 1. I am the Department of Justice trial attorney assigned to defend this case, and I have in my possession the Department's litigation files and certain files from the Internal Revenue Service (the "administrative files") pertaining to this case. 2. The administrative files contain the following documents, which, to the best of my knowledge and belief, are true and correct copies of what they purport to be:

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Exhibit 3

Description Excerpt from the 1991 Annual Statement of Pennsylvania Blue Shield ("PBS"), attached to PBS's 1991 tax return. Excerpt from the 1993 Annual Statement of PBS, attached to PBS's 1993 tax return. Excerpt from the 1994 Annual Statement of PBS, attached to PBS's 1994 tax return.

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Executed in Washington, D.C. under penalty of perjury on February 15, 2007.

s/ Karen Servidea KAREN SERVIDEA Attorney of Record U.S. Department of Justice Tax Division Court of Federal Claims Section P.O. Box 26 Ben Franklin Post Office Washington, D.C. 20044 (202) 616-3423

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