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UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF INDIANA INDIANAPOLIS DIVISION IN RE COBRA TAX SHELTERS LITIGATION __________________________ THIS DOCUMENT RELATES TO: 1:06-cv-8000-JDT-WTL 1:06-cv-8002-JDT-WTL ) ) ) ) ) ) ) ) )

Cause No. 1:05-ml-9727-JDT-WTL MDL. No. 1727

ENTRY ON UNITED STATES' MOTION TO ENLARGE DISCOVERY LIMITS This matter is before the Court on the United States' Motion to Enlarge Discovery Limits. A telephonic oral argument took place on Tuesday, April 18, 2006. The Court, now having reviewed the briefs and having heard oral argument, finds that the United States' Motion to Enlarge Discovery Limits should be GRANTED IN PART AND DENIED IN PART. This Court will enlarge the number of depositions to a total of 99. However, while the United States requested that the number of interrogatories be enlarged to 150 per case, this Court finds that 100 interrogatories per case is a more suitable amount. Therefore, this Court will enlarge the number of interrogatories to 100 per case. ENTERED this 20th day of April, 2006.

__________________________ William T. Lawrence United States Magistrate Judge _______________________________ Southern District of Indiana Hon. William T. Lawrence, Magistrate Judge United States District Court Southern District of Indiana

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Distribution: Jackie M. Bennett Jr. SOMMER BARNARD ATTORNEYS, PC [email protected] Jonathan L. Blacker UNITED STATES DEPARTMENT OF JUSTICE [email protected] Joel Norris Crouch MEADOWS OWENS COLLIER REED COUSINS & BLAU LLP [email protected] Anthony P. Daddino MEADOWS OWENS COLLIER REED COUSINS & BLAU LLP [email protected] Dennis M. Donohue DEPARTMENT OF JUSTICE - TAX DIVISION [email protected] Jeffrey L. Hunter UNITED STATES ATTORNEY'S OFFICE [email protected] John A. Lindquist III U.S. DEPARTMENT OF JUSTICE [email protected] Michael E. McCue MEADOWS OWENS COLLIER REED COUSINS & BLAU LLP [email protected] F. Anthony Paganelli SOMMER BARNARD ATTORNEYS, PC [email protected] Joseph A. Pitzinger UNITED STATES DEPARTMENT OF JUSTICE [email protected] David M. Steiner U.S. DEPARTMENT OF JUSTICE [email protected]

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Michael Todd Welty MEADOWS OWENS COLLIER REED COUSINS & BLAU LLP [email protected]