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HomeMy WebLinkAbout20050412PAC response staff 3d requests 1-45.pdfECE\\iED ::' 1 L. E. D r--:,"'il ,t~:,;1 825 N.E. Multnomah Portland, Oregon 97232 (503) 813-5000 ,-c,,", - . 1:) :t.~ 0.' ' t,. ." "' . gn .c 1"; V+-' h! !.. .PACIFI(ORP , .. - 'I i ,", ,;. ~-- ' i ;," ~4' k s \ ON'!\i;\jt;-l",j,, \; , .\ L ! , ,"- ' ,... PACIFIC POWER UTAH POWER April 11 , 2005 Joe Leckie Alden Holm Idaho Public Utilities Commission 472 W Washington Boise, ID 83702-5983 RE:ID P AC- E-05- IPUC Third Set of Data Requests (1-45) Please find enclosed PacifiCorp s 1 st Supplemental Responses to IPUC 3rd Set of Data Requests (3., and 3.23-32). Provided on the enclosed CD are Attachments IPUC 3.29 and 3. (A-C). If you have any questions, please call Barry Bell at (801) 220-4985. Sincerely, b~ ~~ Bob Lively, Manager Regulation Enclosures Cc:Katie Iverson/Monsanto Jean Jewell/IPUC (3 copies) James Fell/Stoel Rives Service List CERTIFICA TE OF SERVICE I hereby certify that I caused the foregoing document to be served on the following named person(s) on the date indicated below by mailing to said person(s) a true copy thereof, contained in a sealed envelope, addressed to said person(s) at their last known addressees) indicated below. \ ' Patricia A.' opas Filing Coordinator Dated: t-f) II ) D-!5 JOHN STEWART ACIFICORP 201 S. MAIN STREET. SUITE 2300 SALT LAKE CITY, UT 84140 JAMES M. V AN NOSTRAND STOEL RIVES LLP 900 SW FIFTH AVE., SUITE 2600 PORTLAND, OR 97204 SCOTT WOODBURY IDAHO PUBLIC UTILITIES COMMISION 472 W. WASHINGTON BOISE, ID 83702-5983 KIRA PFISTERER IDAHO PUBLIC UTILITIES COMMISION 472 W. WASHINGTON BOISE, ID 83702-5983 RANDALL C. BUDGE RACINE, OLSON, NYE BUDGE&BAILEY, CHARTERED 201 E. CENTER POCA TELLO, ID 83204 JAMES R. SMITH MONSANTO COMPANY HIGHWAY 34 NORTH SODA SPRINGS, ID 83276 ERIC L. OLSEN RACINE, OLSON, NYE BUDGE&BAILEY, CHARTERED 201 E. CENTER POCA TELLO, ID 83204 ANTHONY Y ANKEL 29814 LAKE ROAD BAY VILLAGE, OH 44140 CONLEY E. WARD GIVENS PURSLEY LLP 601 W. BANNOCK ST. BOISE, ID 83702 DENNIS E. PESEAU UTILITY RESOURCES, INC. 1500 LIBERTY ST. SE, SUITE 250 SALEM, OR 97302 TIMOTHY J. SHURTZ 411 S. MAIN FIRTH, ID 83236 BRADY M. PURDY A TTORNEY AT LAW 2019 N. 17TH STREET BOISE, ID 83702 P AC-05-l/PacifiCorp April 11 , 2005 IPUC Staff Set 3 Data Request 3.11 1 st Supplemental IPUC Staff Data Request 3. Please provide the 2005 pension expense amount as soon as it becomes available. Provide all supporting work papers and documentation as well. 1 st Supplemental Response to IPUC Staff Data Request 3. The actuarial report supporting FY 2005 pension expense is Exhibit No. 13 to Mr. Rosborough's testimony. A breakdown of the regulated and non-regulated portions ofFY 2005 pension expense is found in Exhibit No. 14 to Mr. Rosborough's testimony. (Daniel J. Rosborough will sponsor this response at hearing. P AC-05-l/PacifiCorp April 2005 IPUC Staff Set 3 Data Request 3.17 1 s1 Supplemental IPUC Staff Data Request 3. Please provide all documentation and workpapers evaluated by the Company when setting the IBEW 57 pension expense at $3 million. 1 st Supplemental Response to IPUC Staff Data Request 3. There are no workpapers associated with the setting of the IBEW 57 contribution at $3 million. The actual amount will be determined in negotiations with Local 57 which will take place in January or February 2006, after 2005 investment returns on trust assets are known. (Daniel 1. Rosborough will sponsor this response at hearing. P AC-05-l/PacifiCorp April 11 , 2005 IPUC Staff Set 3 Data Request 3.23 1 st Supplemental IPUC Staff Data Request 3. Please provide the supporting documentation for the increase in Worker Comp/WorkCover Levy requested by the Company. This should include contracts, workpapers, employee names or ID numbers and all other information used to request the increase. 1 st Supplemental Response to IPUC Staff Data Request 3. Workers' Compensation expense in FY 2004 was substantially similar to all other years shown on Attachment IPUC 1.89 when one-time events are removed. The two primary impacts on the expense number shown in the attachment are as follows: 1. PacifiCorp corr ected an over accrual situation in the account that had developed in the mid to late 1990's. This was done at a single point in time (start ofFY 2004) at the request ofPacifiCorp auditors. Prior to this request PacifiCorp had stopped accruing in this account to help right the imbalance. 2. PacifiCorp received premium credits from its insurers based on payroll audits from prior years. (J. Ted Weston will sponsor this response at hearing. P AC-05-l/PacifiCorp April 2005 IPUC Staff Set 3 Data Request 3.24 1 st Supplemental IPUC Staff Data Request 3. Please provide the supporting documentation for the increase in Medical Insurance requested by the Company. This should include contracts, work papers, employee names or ID numbers and all other information used to request the increase. 1 st Supplemental Response to IPUC Staff Data Request 3. The major reason for the increase in medical costs is medical cost inflation in general. Please see Attachment IPUC 3.24 1 st supplemental for documents used by the Company to develop the 2005 calendar year budget, which is the same expense used for FY06. Included in these documents are per employee cost derivations (prepared by Hewitt Associates, which is the Company s consultant for employee benefit plans) of $7 214 for 2005 and expected per employee costs for a union plan that two of the union locals have bargained for participation. Based on these projected per employee costs and a projected total employee count of 5 998 , the medical budget for 2005 totaled $42.76 million. This amount is prior to a reduction for "joint venture cutbacks The expense included in the test year is reduced by "joint venture cutbacks" so that the level in the test year reflects only PacifiCorp s share of the operating costs of jointly-owned generating plants. (Daniel 1. Rosborough will sponsor this response at hearing. J IDAHO PAC-05- 2005 GENERAL RATE CASE ACIFICORP IPUC STAFF 3rd SET DATA REQUEST ATTACHMENT IPUC 3.24 1st SUPPLEMENTAL Normalized Cost for 2005 Unit cost derivation Emplovees Annual Cost PEPY PEPM Flex 118 $36,920,784 $7,214 $601 90% subsidy West Utilities 193 $15,307,140 $6,980 $582 Total 311 $52,227,924 $7,144 $595 Flex plan cost are per HA budget projections Includes dental and vision for Western Utilities Total Projected cost for 2005 Emplovees Annual Cost PEPY PEPM Flex 805 $27,449,270 $7,214 $601 West Utilities 193 $15,307,140 $6,980 $582 Total 998 756,410 $7,128 $594 Po r t l a n d , O R 9 7 2 3 2 . P A C I F I ( O R F Be n e f i t s S e r v i c e s 20 0 6 B u d g e t ME D I C A L G R O U P L5 7 L 1 2 5 PA R T I C I P A N T S RA T E * PR E M I U M C O S T Co d e 24 7 31 5 $2 3 5 . $7 4 , 20 4 . Co d e s 2 & 1 8 54 0 16 2 70 2 $4 8 8 . $3 4 3 , 01 1 . 2 4 Co d e s 3 & 4 99 8 17 8 1. 1 7 6 $7 2 9 . $8 5 8 , 4 5 6 . 4 8 TO T A L 78 5 40 8 19 3 $1 . 27 5 , 67 2 . PE P M $5 8 2 PE P Y $6 , 98 0 An n u a l C o s t $1 5 , 30 8 , 06 7 LI F E G R O U P LI V E S 57 V o l u m e 12 5 V o l u m e VO L U M E RA T E PR E M I U M C O S T Em p l o y e e ( r a t e p e r $ 1 , 00 0 ) 21 9 3 $1 8 8 , 24 4 , 86 0 $ 2 6 . 14 8 , 61 0 $2 1 4 39 3 , 4 7 0 $0 . $5 5 , 74 2 . 3 0 TO T A L P r e m i u m d u e 21 9 3 21 4 , 39 3 , 4 7 0 $5 5 . 74 2 . Co m p a n y p o r t i o n o f l i f e : Mo n t h l y $2 7 . 87 1 . 1 5 Co . A n n u a l C o s t $3 3 4 , 4 5 3 . Fi n a l r a t e s p e r S e g a l C o m p a n y lM e d i c a l Pr i c i n g S t r a t e g y Se t P a c i f i C o r p S u b s i d y a t 9 0 % ( v a r i a t i o n s b y p l a n ) Mo n t h l y 2 0 0 5 R a t e s Em p l o y e e Em p l o y e e Em p l o y e e Em p l o y e e Pl a n On l y + S p o u s e + C h i l d ( r e n ) + F a m i l y EP O $2 7 8 $5 5 6 $4 8 6 $8 3 4 P~ S $3 2 0 $6 3 9 $5 5 9 $9 5 9 $1 0 0 D e d u c t i b l e El i m i n a t e d i n 2 0 0 5 $2 5 0 D e d u c t i b l e $3 4 8 $6 9 5 $6 0 8 $1 , 04 3 $5 0 0 D e d u c t i b l e $3 3 0 $6 6 0 $5 7 8 $9 9 0 Lu m e n O s $2 4 7 $4 9 4 $4 3 2 $7 4 1 Ka i s e r $2 9 5 $5 9 1 $5 1 7 $8 8 6 Gr o u p H e a l t h N W $3 8 7 $7 7 4 $6 7 7 $1 , 16 1 Mo n t h l y 2 0 0 5 C o n t r i b u t i o n s Em p l o y e e On l y $1 9 $3 4 Pl a n EP O p~ S $1 0 0 D e d u c t i b l e $2 5 0 D e d u c t i b l e $5 0 0 D e d u c t i b l e Lu m e n o s Ka i s e r Gr o u p H e a l t h N W Op t O u t $3 7 $2 9 $1 7 $3 4 $3 4 ($ 6 4 ) Em p l o y e e Em p l o y e e + S p o u s e + C h i l d ( r e n ) $4 7 $4 0 $6 9 $6 0 El i m i n a t e d i n 2 0 0 5 $7 4 $6 5 $6 3 $5 5 $4 2 $3 6 $6 7 $5 8 $7 3 $6 3 Em p l o y e e + F a m i l y $7 5 $1 0 4 $1 1 2 $9 8 $6 7 $9 9 $ 1 1 1 20 0 4 S u b s i d y Em p l o y e e Em p l o y e e Em p l o y e e Em p l o y e e Pl a n On l y + S p o u s e + C h i l d ( r e n ) + F a m i l y Em p l o y e e s ' n d e n t s EP O 93 . 91 . 5 % 91 . 8 % 91 . 0 % 93 J ) % 89 . PO S 89 . 89 . 89 . 89 . 89 . 89 . $1 0 0 D e d u c t i b l e El i m i n a t e d i n 2 0 0 5 $2 5 0 D e d u c t i b l e 89 . 4 % 89 . 89 . 89 . 89 , 89 . $5 0 0 D e d u c t i b l e 91 . 2 % 90 , 90 . 90 . 91 . 2 % 89 . Lu m e n o s 93 . 91 . 5 % 91 . 91 . 0 % 93 . 89 . Ka i s e r 88 . 88 . 88 . 88 . 88 . 89 . Gr o u p H e a l t h N W 91 . 2 % 90 . 90 . 90 , 91 . 2 % 90 . He w i t t A s s o c i a t e s 03 4 5 8 2 2 4 . xls l l 9 G v 07 1 2 ( ) ( ) 4 In c r e a s e i n C o n t r i b u t i o n s Em p l o y e e On l y Pl a n EP O PO S $1 0 0 D e d u c t i b l e $2 5 0 D e d u c t i b l e $5 0 0 D e d u c t i b l e Lu m e n o s Ka i s e r Gr o u p H e a l t h N W Op t O u t $1 0 $1 0 'W ' -- - Em p l o y e e + F a m i l y $2 3 $2 8 -- - Em p l o y e e Em p l o y e e + S p o u s e + C h i l d ( r e n ) $1 4 $1 0 $1 8 $1 6 El i m i n a t e d i n 2 0 0 5 $1 9 $1 7 $1 7 $1 4 $1 3 $1 0 $2 1 $1 8 $2 0 $1 0 $2 9 $2 7 $2 0 $3 0 $2 3 Co m p a r i s o n o f 2 0 0 4 a n d 2 0 0 5 P l a n C o s t s P3 c i ' i i C or p or p -- . - . To t a l Em p l o y e e Pa C l f i C o r p Co s t Co s t Co s t Pe r C a p i t a Su b s i d y Se l f - In s u r e d P l a n s .2 0 0 4 $3 4 , 67 3 , 62 8 $3 . 06 8 . 5 8 0 $3 1 , 60 5 , 04 8 $7 , 13 1 91 . 2 % .2 0 0 5 $3 7 , 68 0 , 4 2 0 $3 . 79 2 . 33 6 $3 3 . 88 8 . 08 4 $7 . 64 6 89 , I n c r e a s e / ( D e c r e a s e ) . A m o u n t $3 . 00 6 . 79 2 $7 2 3 . 75 6 $2 , 28 3 . 03 6 $5 1 5 . P e r c e n t a g e 23 , Al l P l a n s ( w I O p t O u t s ) . 2 0 0 4 $3 7 , 4 4 7 . 29 6 $3 , 12 8 , 70 0 $3 4 , 31 8 . 5 9 6 $6 . 70 5 91 . 6 % . 2 0 0 5 $4 0 . 87 8 . 36 0 $3 . 95 7 . 5 7 6 $3 6 , 92 0 . 78 4 $7 . 21 4 90 . In c r e a s e l ( D e c r e a s e ) . A m o u n t $3 , 43 1 . 0 6 4 $8 2 8 . 87 6 $2 . 60 2 , 18 8 $5 0 8 . P e r c e n t a g e 26 . He w i t t A s s o c i a t e s 03 4 S 8 2 2 4 . xls l I 9 G v o m O O 4 P AC-05-1/PacifiCorp April 11 , 2005 IPUC Staff Set 3 Data Request 3.25 1 st Supplemental IPUC Staff Data Request 3. Please provide the supporting documentation for the increase in Dental Insurance requested by the Company. This should include contracts, work papers, employee names or ID numbers and all other information used to request the increase. 1 st Supplemental Response to IPUC Staff Data Request 3. Please see Attachment IPUC 3.25 1 st supplemental for overall dental and vision rates for 2005 as projected by Hewitt Associates. These projections applied to actual 2004 enrollment were used to derive the 2005 budgeted expense. This amount is prior to a reduction for "joint venture cutbacks The expense included in the test year is reduced by "joint venture cutbacks" so that the level in the test year reflects only PacifiCorp s share of the operating costs of jointly-owned generating plants. (Daniel J. Rosborough will sponsor this response at hearing. IDAHO A C- 05- 2005 GENERAL RATE CASE ACIFICORP IPUC STAFF 3rd SET DATA REQUEST ATTACHMENT IPUC 1st SUPPLEMENTAL Dental/Vision Unit Cost Development/Flex Plan Monthy Basis Total Employees:3805 $25 Deductible Plan Rate Enrolled Total Unit Cost EE Only 489 $16,137 EE & Spouse 534 $35,778 EE & Child 256 $14,848 Family 100 1162 IDQgQQ Total 2441 $182,963 $50 Deductible Plan EE Only 249 $6,723 EE & Spouse 496 $26,784 EE & Child $3,021 Family ID.423 Total 1221 $70,791 Opt Out 156 $780 Overall Dental Unit Cost/Monthly $67 Overall Dental Unit Cost/Annual $803 Total Annual Dental Cost $3,054,408 Vision EE Only 748 $4,488 EE & Spouse 1099 $10,441 EE & Child 313 $2,974 Family 15.1237 $19.174. Overall Vision Unit Cost/Monthly 3397 $37,076 $10 Overall Vision Unit Cost/Annual $117 Total Annual Vision Cost $444,906 Pa c i f i C o r p Su m m a r y o f A c t i v e B e n e f i t P l a n R a t e s Ju l y 6 , 2 0 0 4 De n t a l P l a n Co v e r a g e 20 0 5 20 0 4 In c r e a s e Pl a n Ca t e 2 o r v Ra t e Ra t e Do l l a r Pe r c e n t $2 5 D e d u c t i b l e Ee O n l y $4 4 $4 6 ($ 2 ) Ee + S p o u s e $8 9 $9 2 ($ 3 ) Ee + C h ( r e n ) $7 8 $8 0 ($ 2 ) Fa m i l y $1 3 3 $1 3 8 ($ 5 ) $5 0 D e d u c t i b l e Ee O n l y $3 6 $3 7 ($ 1 ) Ee + S p o u s e $7 2 $7 4 ($ 2 ) Ee + C h ( r e n ) $6 3 $6 5 ($ 2 ) Fa m i l y $1 0 8 $1 1 2 ($ 4 ) De n t a l P l a n Co v e r a g e 20 0 5 20 0 4 In c r e a s e Pl a n Ca t e 2 0 r y Ra t e Ra t e Do l l a r Pe r c e n t Vi s i o n S e r v i c e P l a n Ee O n l y $1 3 $1 2 8. 3 % Ee + S p o u s e $2 0 $1 9 Ee + C h ( r e n ) $2 0 $1 9 Fa m i l y $3 3 $3 1 Vi s i o n P l a n *Y S P r a t e s a r e e s t i m a t e d . 03 4 5 8 2 Q I . xl! ' l 1 9 G v Q 7 f 2 0 0 4 He w i t t A s s o c i a t e s P AC-05-1/PacifiCorp April 11 2005 IPUC Staff Set 3 Data Request 3.26 1 st Supplemental IPUC Staff Data Request 3. Please provide the supporting documentation for the increase in Vision Insurance requested by the Company. This should include contracts, work papers, employee names or ID numbers and all other information used to request the increase. 1 st Supplemental Response to IPUC Staff Data Request 3. See response to request IPUC 3.25. Attachment IPUC 3.25 supplemental shows overall dental and vision rates for 2005 as projected by Hewitt Associates. This amount is prior to a reduction for "joint venture cutbacks The expense included in the test year is reduced by "joint venture cutbacks" so that the level in the test year reflects only PacifiCorp s share of the operating costs of jointly-owned generating plants. (Daniel 1. Rosborough will sponsor this response at hearing. AC- E-05-/PacifiCorp April 11 , 2005 IPUC Staff Set 3 Data Request 3.27 1 st Supplemental IPUC Staff Data Request 3. Please provide the supporting documentation for the increase in Long-Term Disability Insurance requested by the Company. This should include contracts, work papers, employee names or ID numbers and all other information used to request the Increase. 1 st Supplemental Response to IPUC Staff Data Request 3. Please see Attachment IPUC 3.27 1 st supplemental for the renewal information from Standard Insurance, the insurer for PacifiCorp s Long Term Disability plan. Standard requested a continuation of the 2004 rate (0.57% of covered pay). The 2005 budget was prepared by taking the policy year 1/1/2004-4/30/2004 premium from the Standard exhibit and annualizing that amount for an expected calendar 2004 premium. This figure was then rolled forward to calendar 2005 assuming approximate salary increases of 3-40/0. Annualized labor for calendar 2004 is $431. million; this is multiplied by 0.57% to produce the calendar 2005 Long-Term Disability amount of $2.458 million. This amount is prior to a reduction for "joint venture cutbacks The expense included in the test year is reduced by "joint venture cutbacks" so that the level of expense reflects only PacifiCorp s share of the operating costs of jointly-owned generating plants. (Daniel J. Rosborough will sponsor this response at hearing. IDAHO P A C- E-05- 2005 GENERAL RATE CASE ACIFICORP IPUC STAFF 3rd SET DATA REQUEST ATTACHMENT IPUC 3.27 1st SUPPLEMENTAL LONG TERM DISABILITY CASH FLOW EXPERIENCE EXHIBIT PacifiCorp - 635510/11 Most recent five periods POLlCYYEAR 1/2000-12/31/2000 POLICY YEAR 1/2001-12/31/2001 POLICY YEAR POLICY YEAR POLICY YEAR 1/2002-12/31/2002 1/2003-12/31/2003 1/2004-4/30/2004 TOTAL EARNED PREMIUM 983,932 910,457 980,664 144,505 758,346 777,904 INFORCE RATE 560 560 560 570 570 570 PREMIUM ADJUSTED TO 570 (current rate)019 359 944 572 016,033 144,505 758,346 882,816 PAID CLAIMS 388 128 830,638 848,643 723,101 219,986 010,496 ACTIVE CLAIM RESERVES 517,055 028,718 775,185 (605,181)991 985 707,762 IBNR RESERVE (45 128)382,111 58,311 145,152 (13,005)527,441 TOTAL INCURRED CLAIMS 860,055 241,467 682,139 263,072 198,966 245,699 LOSS RATIO 92%115%83%12%158%82% RETENTION 201,277 193 823 200,945 213,751 587 885,382 BALANCE (41,973)(490,717)132 949 667,682 (516,207)751 734 EXPERIENCE RATE 583 730 528 078 001 516 LIFE YEARS 538 199 065 TOTAL CLAIMS 317 443 31,562 133OPEN CLAIMS EXPERIENCE FORMULA ((EXPERIENCE RATE - INVESTMENT CREDIT) X CREDIBILITY) + (CALCULATED RATE X (1 . CREDIBILlTY)J = BLENDED RATE Standard Insurance CO111pany LONG TERM DISABILITY INCURRED EXPERIENCE EXHIBIT PacifiCorp - 635510/11 Most recent five periods INCURRED POLICY YEAR 1/2000-12/31/2000 INCURRED POLICY YEAR 1/2001-12/31/2001 INCURRED POLICY YEAR 1/2002-12/31/2002 INCURRED INCURRED POLICY YEAR POLICY YEAR 1/2003-12/31/2003 1/2004-4/30/2004 TOTAL EARNED PREMIUM 983,932 910,457 980,664 144,505 758,346 777,904 INFORCE RATE 560 560 560 570 570 570 PREMIUM ADJUSTED TO 570 (current rate)019,359 944,572 016,033 144,505 758,346 882,816 PAID CLAIMS 978,708 480,912 546,623 114 211 120 454 ACTIVE CLAIM RESERVES 704,224 371 702 155,500 770,856 59,376 061 658 IBNR RESERVE 796,976 718,188 515,164 TOTAL INCURRED CLAIMS 1 ,682 932 852,614 702,123 682 043 777 ,564 697,276 80ss RATIO 83%44%84%125%103%87% RETENTION 201,277 193 823 200,945 213,751 75,587 885,382 BALANCE 135,150 898,136 112,965 (751 ,289)(94 805)300,158 EXPERIENCE RATE 528 278 535 792 649 549 OPEN CLAIMS 443 31,562 133 LIFE YEARS 538 199 065 317 TOTAL CLAIMS EXPERIENCE FORMULA ((EXPERIENCE RATE -INVESTMENT CREDIT) X CREDIBILITY) + (CALCULATED RATE X (1 - CREDIBILITY)) = BLENDED RATE Standard Insurance Colnpany ST A N D A R D I N S U R A N C E C O M P A N Y AS O F D A T E 0 5 / 3 1 / 2 0 0 4 PA G E 1 GC E 0 3 0 0 - 4 * G R O U P C L A I M E X P E R I E N C E RU N D A T E 0 6 / 2 8 / 2 0 0 4 PO L I C Y 6 3 5 5 1 0 P A C I F I C O R P FR O M 0 1 / 2 0 0 0 T H R U 0 4 / 2 0 0 4 CL A I M CL A I M A N T S 0 * - - - - - - - - - - - - DA T E S - - - - - - - - - - - CA U S E P AM O U N T P A I D TO T A L P A I D RE S E R V E E N D RE S E R V E B E G NU M B E R NA M E X C O V PD C BI R T H IN C U R AP R O V TE R M CO D E N BE N E F I T TH I S P E R I O D TH I S C L A I M OF P E R I O D OF P E R I O D 04 4 0 0 4 S M I T H N M L T D 6 1 2 / 1 9 4 2 0 6 / 1 9 9 9 0 4 / 2 0 0 3 0 4 / 2 0 0 3 N S 8 , 73 0 . 18 8 , 73 0 . 04 4 0 5 2 M C G E E J M L T D 5 0 2 / 1 9 5 9 0 1 / 2 0 0 3 0 8 / 2 0 0 3 0 6 / 2 0 0 3 O A 3 , 41 1 . 10 2 7 2 . 80 2 7 2 . 04 4 0 9 0 V I N C E N T J M L T D 1 0 6 / 1 9 4 9 0 3 / 2 0 0 3 0 9 / 2 0 0 3 NS 1 , 74 1 . 74 4 , 26 4 , 20 4 26 4 . 20 4 0 , 12 9 . 04 4 5 5 9 S H E P P A R D - ME S F L T D 1 0 7 / 1 9 6 6 0 6 / 2 0 0 2 0 4 / 2 0 0 3 1 1 / 2 0 0 3 N S 1 , 86 7 , 28 1 3 , 92 6 . 72 1 3 , 92 6 . 04 4 5 6 8 S A M S C M L T D 5 0 3 / 1 9 4 7 0 6 / 2 0 0 2 0 4 / 2 0 0 3 NA 3 , 66 3 . 92 2 2 76 1 . 05 2 2 76 1 . 05 1 1 1 76 8 . 04 4 5 7 4 M A T T H E W S P F LT D 1 1 0 / 1 9 6 9 1 2 / 2 0 0 2 0 4 / 2 0 0 3 1 2 / 2 0 0 3 N S 1 , 92 9 . 90 1 1 95 2 . 27 1 1 , 95 2 . 04 4 5 8 1 M O E L L E R E M L T D 5 1 0 / 1 9 6 1 1 1 / 2 0 0 2 0 4 / 2 0 0 3 NA 2 , 88 9 . 71 5 , 57 5 . 82 5 , 57 5 . 82 9 2 19 8 . 05 4 2 5 8 E R I C K S O N T F LT D 6 1 0 / 1 9 6 5 O S / 2 0 0 3 1 1 / 2 0 0 3 NS 1 76 8 . 86 7 , 76 0 . 17 7 76 0 . 17 7 50 7 . 05 4 2 7 7 S N Y D E R B M L T D 1 0 8 / 1 9 7 4 0 3 / 2 0 0 3 1 1 / 2 0 0 3 NS 1 , 90 8 . 00 8 , 11 4 . 95 8 , 11 4 . 95 5 0 , 17 4 . 05 4 2 7 9 C A R M I N E R M L T D 6 0 5 / 1 9 5 8 0 1 / 2 0 0 4 0 3 / 2 0 0 4 NS 2 66 0 . 11 5 9 , 37 5 . 05 4 2 8 6 F E R G U S O N G M L T D 6 1 0 / 1 9 5 2 0 1 / 1 9 9 9 1 1 / 2 0 0 3 0 9 / 2 0 0 3 O A 1 3 , 65 7 . 80 1 3 , 65 7 , 05 6 2 8 6 H A N S O N J M L T D 5 0 4 / 1 9 4 2 0 3 / 2 0 0 0 0 8 / 2 0 0 3 0 8 / 2 0 0 3 N A 8 99 1 . 45 8 , 99 1 . 05 6 3 0 0 W H I T E H E A D N F L T D 1 1 2 / 1 9 5 3 0 3 / 2 0 0 3 1 0 / 2 0 0 3 0 9 / 2 0 0 3 N S 1 , 77 3 . 41 4 6 3 . 88 4 6 3 . 05 7 0 9 6 J O H N S O N M F L T D 1 0 8 / 1 9 5 3 O S / 2 0 0 3 1 0 / 2 0 0 3 NS 2 02 8 . 00 1 1 , 67 3 . 85 1 1 , 67 3 . 85 8 1 , 25 5 . 05 7 0 9 8 P R E S S E T T J M L T D 0 0 9 / 1 9 5 3 0 4 / 2 0 0 3 1 0 / 2 0 0 3 NS 3 , 75 4 . 40 1 2 98 8 . 94 1 2 98 8 . 94 1 6 2 , 82 0 . 05 8 7 4 2 P E R R Y A F L T D 1 1 1 / 1 9 7 0 0 9 / 2 0 0 3 04 / 2 0 0 4 N S 2 05 8 . 06 0 0 5 7 H A M L I N M M L T D 2 0 3 / 1 9 5 5 0 8 / 2 0 0 3 0 1 / 2 0 0 4 NS 3 , 78 0 . 84 1 1 , 83 0 . 25 1 1 83 0 , 25 1 7 9 , 72 6 . 06 4 5 0 2 K E N N E D Y D M L T D 5 0 7 / 1 9 4 1 1 0 / 2 0 0 3 0 4 / 2 0 0 4 NS 2 , 77 4 . 23 1 62 7 . 91 1 , 62 7 . 91 5 0 93 8 . 06 6 2 5 5 G O M E Z L M L T D 5 0 5 / 1 9 4 7 0 9 / 2 0 0 0 1 2 / 2 0 0 3 1 2 / 2 0 0 3 N S 8 58 4 . 29 8 , 58 4 . 06 6 2 5 7 W E B E R L F L T D 8 0 9 / 1 9 4 8 0 8 / 2 0 0 3 0 4 / 2 0 0 4 NS 2 05 6 . 20 5 , 74 3 . 17 5 , 74 3 . 17 6 3 , 44 1 . 06 6 2 6 8 L A R S E N B M L T D 5 0 5 / 1 9 5 5 0 8 / 2 0 0 3 0 1 / 2 0 0 4 0 2 / 2 0 0 4 N S 2 , 19 3 . 17 2 19 3 . 06 6 2 7 2 D H A M E R S R M L T D 5 0 1 / 1 9 5 2 0 9 / 2 0 0 3 0 3 / 2 0 0 4 NS 2 , 98 4 . 71 4 81 4 . 04 4 81 4 . 04 1 2 0 , 52 8 . 06 6 2 8 6 G R E E N J M L T D 6 0 9 / 1 9 5 7 1 0 / 2 0 0 3 0 3 / 2 0 0 4 NS 2 38 5 . 00 1 25 1 . 20 1 25 1 . 20 8 5 , 00 3 . 06 6 2 8 8 D I X O N C F L T D 3 0 8 / 1 9 5 1 0 9 / 2 0 0 3 03 / 2 0 0 4 N S 06 6 2 9 8 W H E E L E R J M L T D 6 0 3 / 1 9 5 8 0 9 / 2 0 0 3 0 2 / 2 0 0 4 NS 2 37 5 . 40 3 , 89 1 . 41 3 , 89 1 . 41 8 4 , 58 4 . 06 6 4 0 3 A N D E R S O N L F LT D 0 0 5 / 1 9 6 2 0 9 / 2 0 0 3 0 4 / 2 0 0 4 NS 1 47 1 . 80 2 , 84 8 . 67 2 , 84 8 . 67 1 59 1 . 06 6 4 8 2 L A R S E N B M L T D 5 0 5 / 1 9 5 5 0 8 / 2 0 0 3 0 3 / 2 0 0 4 0 3 / 2 0 0 4 N S 1 0 , 23 1 . 26 1 0 23 1 . 07 1 4 1 4 S H O R E S S M L T D 0 0 8 / 1 9 5 6 O S / 2 0 0 3 04 / 2 0 0 4 N S 07 1 4 1 5 H A Y D E N L F L T D 0 0 4 / 1 9 5 1 0 7 / 2 0 0 3 0 3 / 2 0 0 4 NS 3 , 88 8 . 04 8 , 58 0 . 52 8 , 58 0 . 52 1 8 9 12 3 . 07 1 4 2 5 Y E B R A S F L T D 1 0 3 / 1 9 6 4 1 0 / 2 0 0 3 O S / 2 0 0 4 0 6 / 2 0 0 4 N S P 1 , 90 8 . 00 3 0 , 82 1 . 07 3 6 7 6 C H E S N U T C M L T D 5 0 4 / 1 9 5 3 0 8 / 2 0 0 3 0 4 / 2 0 0 4 NS 3 , 66 0 . 60 2 4 4 . 16 2 4 4 . 16 1 7 6 , 06 9 . 07 3 6 7 8 D I E T Z J F L T D 2 1 0 / 1 9 5 0 1 2 / 2 0 0 3 0 4 / 2 0 0 4 NS 4 . 99 3 . 37 2 2 7 , 51 6 . 07 3 6 8 3 P H E L P S R M L T D 7 0 8 / 1 9 6 1 0 8 / 2 0 0 3 O S / 2 0 0 4 OS P 4 , 02 1 . 55 7 0 , 37 7 . 07 3 6 8 4 E D W A R D S J M L T D 0 1 2 / 1 9 4 3 0 7 / 2 0 0 2 0 3 / 2 0 0 4 0 2 / 2 0 0 4 N S 1 1 , 41 0 . 92 1 1 41 0 . 07 3 6 8 9 M C K I L L I P K M L T D 5 1 2 / 1 9 5 7 1 1 / 2 0 0 3 O S / 2 0 0 4 NS P 2 , 33 8 . 96 4 0 , 93 1 . 07 3 6 9 8 T H O M A S B M L T D 5 1 1 / 1 9 5 6 1 1 / 2 0 0 3 OS P 3 , 56 3 . 95 6 2 , 36 9 . 28 8 7 5 3 S W A N S O N J F LT D 0 0 2 / 1 9 4 1 0 3 / 2 0 0 2 0 9 / 2 0 0 2 NS 3 , 15 2 , 67 5 1 80 2 . 53 5 1 , 80 2 . 53 3 1 , 24 0 . 28 9 8 1 8 C L A M A N M F L T D 7 0 4 / 1 9 5 2 0 4 / 2 0 0 2 1 1 / 2 0 0 2 as 2 , 60 4 . 69 2 8 , 34 6 . 42 2 8 , 34 6 . 42 1 5 , 15 9 . 29 2 4 4 7 F U R N E S S R F L T D 0 0 9 / 1 9 5 2 0 6 / 2 0 0 2 1 2 / 2 0 0 2 0 1 / 2 0 0 3 N S 9 , 48 1 _ 82 9 78 8 . 09 9 , 78 8 . TH E I N F O R M A T I O N I N T H E S E R E P O R T S I S C O N F I D E N T I A L A N D PR O P R I E T A R Y . T H E S E RE P O R T S A R E T O B E A C C E S S I B L E O N L Y T O P O L I C Y H O L D E R P E R S O N N E L OR A N A U T H O R I Z E D R E P R E S E N T A T I V E O F T H E P O L I C Y H O L D E R W H O H A V E A L E G I T I M A T E B U S I N E S S R E A S O N T O E X A M I N E T H E IN F O R M A T I O N . T H E S E RE P O R T S MA Y N O T B E R E D I S C L O S E D W I T H O U T T H E W R I T T E N A U T H O R I Z A T I O N O F T H E ST A N D A R D . -- _u - . . St a n d a r d I n s u r a n c e C o m p a n y ST A N D A R D I N S U R A N C E C O M P A N Y AS O F D A T E 05 / 3 1 / 2 0 0 4 PA G E 2 GC E 0 3 0 0 - 4 * G R O U P C L A I M E X P E R I E N C E RU N D A T E 06 / 2 8 / 2 0 0 4 PO L I C Y 63 5 5 1 0 P A C I F I C O R P FR O M 0 1 / 2 0 0 0 T H R U 0 4 / 2 0 0 4 CL A I M CL A I M A N T 0 * - - - - - - - - - - - - DA T E S - - - - - - - - - - - * CA U S E AM O U N T P A I D TO T A L P A I D RE S E R V E E N D RE S E R V E : B E G NU M B E R NA M E X C O V PD C BI R T H IN C U R AP R O V TE R M CO D E BE N E F I T TH I S P E R I O D TH I S C L A I M OF P E R I O D OF P E R I O D 29 4 2 0 2 QU I N T R A L L M F L T D 5 1 1 / 1 9 5 2 03 / 2 0 0 2 11 / 2 0 0 2 OS / 2 0 0 3 O A 76 5 . 90 5 . 90 5 . 29 4 2 6 3 ED W A R D S J M L T D 0 1 2 / 1 9 4 3 07 / 2 0 0 2 12 / 2 0 0 2 01 / 2 0 0 4 N S 34 , 36 5 , 34 , 36 5 . 29 4 2 7 0 CH E R N Y C F L T D 7 0 7 / 1 9 5 0 06 / 2 0 0 2 12 / 2 0 0 2 OS / 2 0 0 3 N S 47 8 . 12 , 95 3 . 12 , 95 3 . 29 4 2 7 9 RO B I S O N - M I L D F L T D 1 0 1 / 1 9 7 3 06 / 2 0 0 2 12 / 2 0 0 2 04 / 2 0 0 3 N S 65 9 . 80 6 . 80 6 . 29 4 2 8 3 TE L S T A D J M L T D 5 0 4 / 1 9 4 8 07 / 2 0 0 2 01 / 2 0 0 3 32 4 . 65 9 . 65 9 . 16 2 . 29 4 2 8 8 CH R I S T I A N L M L T D 5 0 8 / 1 9 4 8 06 / 2 0 0 2 01 / 2 0 0 3 12 / 2 0 0 2 31 6 . 24 7 . 24 7 . 29 9 3 1 7 HA L S T E A D M M L T D 5 0 8 / 1 9 4 6 12 / 2 0 0 1 01 / 2 0 0 3 01 / 2 0 0 3 24 7 . 24 7 . 29 9 3 3 8 FI N N E G A N R M L T D 1 1 0 / 1 9 5 0 08 / 2 0 0 2 OS / 2 0 0 3 08 3 . 05 5 . 05 5 . 57 8 . 29 9 3 6 1 LU T H R O J M L T D 0 1 0 / 1 9 5 8 10 / 2 0 0 2 03 / 2 0 0 3 82 2 . 14 3 . 14 3 . 41 8 . 29 9 3 7 0 MI L O V I C H A M L T D 6 1 1 / 1 9 5 1 08 / 2 0 0 2 OS / 2 0 0 3 92 3 . 29 9 3 8 3 FA L K N E R J M L T D 6 0 3 / 1 9 5 4 08 / 2 0 0 2 01 / 2 0 0 3 02 / 2 0 0 3 16 8 . 79 2 . 79 2 . 30 0 4 7 4 ED W A R D S J M L T D 0 1 2 / 1 9 4 3 07 / 2 0 0 2 03 / 2 0 0 3 07 / 2 0 0 2 52 5 . 52 5 . 93 8 5 1 7 PE T E R S O N K M L T D 6 1 1 / 1 9 4 7 03 / 1 9 9 9 05 / 1 9 9 9 12 / 1 9 9 9 05 5 . -2 , 25 4 . 55 3 . 93 8 5 2 0 HO S T E T L E R R M L T D 6 0 4 / 1 9 4 5 01 / 1 9 9 9 06 / 1 9 9 9 07 / 2 0 0 1 22 , 33 4 . 38 , 10 5 . 11 0 , 92 9 . 94 1 5 6 5 JA C K S O N J M L T D 5 0 4 / 1 9 4 7 03 / 1 9 9 9 09 / 1 9 9 9 91 0 . 66 , 85 5 , 77 , 81 6 . 91 , 94 8 . 13 9 , 73 5 . 94 1 5 7 8 HA M I L T O N T F L T D 2 0 3 / 1 9 6 5 03 / 1 9 9 9 11 / 1 9 9 9 01 / 2 0 0 3 83 2 . 13 , 43 2 . 58 , 23 2 . 94 1 5 9 5 FE R G U S O N G M L T D 6 1 0 / 1 9 5 2 01 / 1 9 9 9 08 / 1 9 9 9 08 / 2 0 0 3 55 2 . 70 , 53 1 . 7 0 75 , 41 6 . 24 4 , 40 5 . 94 2 9 3 6 JO H N S O N C M L T D 5 0 5 / 1 9 5 3 03 / 1 9 9 9 07 / 2 0 0 0 07 / 2 0 0 0 84 2 . 94 4 7 8 3 JO H N D M L T D 10 / 1 9 5 3 04 / 1 9 9 9 11 1 1 9 9 9 05 / 2 0 0 0 12 6 . 33 5 . 95 4 . 94 4 7 8 4 SM I T H N M L T D 12 / 1 9 4 2 06 / 1 9 9 9 11 1 1 9 9 9 03 / 2 0 0 3 91 0 , 58 , 47 2 . 58 , 47 2 . 94 4 7 9 8 HA S T I N G S S F L T D 2 0 5 / 1 9 6 0 05 / 1 9 9 9 OS / 2 0 0 0 09 / 2 0 0 2 62 , 87 8 . 62 , 87 8 . 94 6 0 7 7 CA T L I N M M L T D 07 / 1 9 6 0 06 / 1 9 9 9 01 / 2 0 0 0 08 / 2 0 0 3 83 , 43 0 . 83 , 43 0 , 94 7 2 6 0 DE E M K F L T D 1 1 0 / 1 9 6 3 07 / 1 9 9 9 01 / 2 0 0 0 01 / 2 0 0 2 13 6 . 13 6 . 94 7 2 8 1 LO N G D M L T D 5 0 2 / 1 9 4 7 07 / 1 9 9 9 01 / 2 0 0 0 07 / 2 0 0 0 79 8 . 44 2 , 44 2 . 94 7 2 8 3 WA L T E R S E M L T D 07 / 1 9 4 8 03 / 1 9 9 9 04 / 2 0 0 0 01 / 2 0 0 0 84 7 , 23 7 , 23 7 . ~4 9 3 8 4 TH U R S T O N S F L T D 0 0 6 / 1 9 5 5 07 / 1 9 9 9 04 / 2 0 0 0 02 / 2 0 0 0 09 1 . 5 4 1, 0 9 1 . 5 4 94 9 4 1 5 HA R R I N G T O N R M L T D 5 0 2 / 1 9 5 8 07 / 1 9 9 9 07 / 2 0 0 0 02 / 2 0 0 0 58 4 . 12 5 . 12 5 . 94 9 4 3 1 FO W L E R G M L T D 6 0 8 / 1 9 4 7 10 / 1 9 9 9 OS / 2 0 0 0 07 / 2 0 0 0 91 0 . 98 1 . 9 5 98 1 . 9 5 95 1 8 3 5 LU N D B L A D J M L T D 6 0 5 / 1 9 4 7 11 / 1 9 9 9 04 / 2 0 0 0 44 9 . 49 , 56 7 . 49 , 56 7 . 73 , 94 3 . 95 1 8 3 7 MA C I N A T A J M L T D 7 0 5 / 1 9 5 5 10 / 1 9 9 9 06 / 2 0 0 0 05 / 2 0 0 0 90 5 . 90 5 , 95 1 9 0 3 HE N D E R S O N V F L T D 11 / 1 9 4 5 10 / 1 9 9 9 07 / 2 0 0 0 04 / 2 0 0 2 38 , 93 6 . 93 6 . 95 1 9 0 9 BR A V O M F L T D 6 1 0 / 1 9 5 7 12 / 1 9 9 9 06 / 2 0 0 0 23 8 . 52 , 78 4 . 52 , 78 4 . 78 , 85 0 . 95 4 9 5 5 AD A M S H M L T D 05 / 1 9 4 6 01 / 2 0 0 0 08 / 2 0 0 0 07 / 2 0 0 0 08 3 . 65 9 . 65 9 . 95 5 2 8 3 PE T E R S O N K M L T D 6 1 1 / 1 9 4 7 03 / 1 9 9 9 06 / 2 0 0 0 01 / 2 0 0 0 58 3 . 58 3 . 95 5 2 8 5 PE T E R S O N K M L T D 11 / 1 9 4 7 03 / 1 9 9 9 06 / 2 0 0 0 01 / 2 0 0 0 58 3 , 58 3 . 95 8 0 4 3 AL E X A N D E R A M L T D 08 / 1 9 4 3 04 / 2 0 0 0 08 / 2 0 0 0 86 1 . 4 3 51 , 70 8 . 70 8 . 58 , 52 1 . 8 6 95 8 4 2 1 PE T T I T K F L T D 4 0 7 / 1 9 5 2 06 / 2 0 0 0 12 / 2 0 0 0 71 5 . 18 0 . 54 , 18 0 . 11 1 , 70 0 . 95 8 4 3 2 HA N S O N J M L T D 5 0 4 / 1 9 4 2 03 / 2 0 0 0 08 / 2 0 0 0 07 / 2 0 0 3 99 7 . 53 , 17 7 . 53 , 17 7 . 95 8 4 5 0 DO U G L A S C M L T D 6 0 6 / 1 9 5 9 03 / 2 0 0 0 11 / 2 0 0 0 11 / 2 0 0 0 61 1 . TH E I N F O R M A T I O N I N T H E S E R E P O R T S I S C O N F I D E N T I A L A N D P R O P R I E T A R Y . TH E S E R E P O R T S A R E T O B E A C C E S S I B L E O N L Y T O P O L I C Y H O L D E R P E R S O N N E L OR A N A U T H O R I Z E D R E P R E S E N T A T I V E O F T H E P O L I C Y H O L D E R W H O H A V E A L E G I T I M A T E B U S I N E S S R E A S O N T O E X A M I N E T H E IN F O R M A T I O N . TH E S E R E P O R T S MA Y N O T B E R E D I S C L O S E D W I T H O U T T H E W R I T T E N A U T H O R I Z A T I O N O F T H E S T A N D A R D . St a n d a r d I n s u r a n c e C o m p a n y ST A N D A R D I N S U R A N C E C O M P A N Y AS O F D A T E 05 / 3 1 / 2 0 0 4 PA G E 3 GC E 0 3 0 0 - 4 * G R O U P C L A I M E X P E R I E N C E RU N D A T E 06 / 2 8 / 2 0 0 4 PO L I C Y 63 5 5 1 0 P A C I F I C O R P FR O M 0 1 / 2 0 0 0 T H R U 0 4 / 2 0 0 4 CL A I M CL A I M A N T 0 * - - - - - - - - - - - - DA T E S - - - - - - - - - - - * CA U S E AM O U N T P A I D TO T A L P A I D RE S E R V E E N D RE S E R V E B E G NU M B E R NA M E X C O V PD C BI R T H IN C U R AP R O V TE R M CO D E BE N E F I T TH I S P E R I O D TH I S C L A I M OF P E R I O D OF P E R I O D 95 8 4 5 8 HE A N E Y B M L T D 6 0 8 / 1 9 5 2 03 / 2 0 0 0 10 / 2 0 0 0 09 / 2 0 0 0 O S 82 0 . 16 0 . 16 0 . 95 9 3 2 9 ST R O P E S M L T D 6 1 1 / 1 9 5 1 02 / 2 0 0 0 03 / 2 0 0 1 02 / 2 0 0 1 N S 10 5 . 44 1 . 44 1 . 9 9 95 9 3 3 1 PE T E R S O N A F L T D 1 0 6 / 1 9 6 1 OS / 2 0 0 0 12 / 2 0 0 0 11 / 2 0 0 2 N S 19 , 59 9 . 19 , 59 9 . 96 0 5 4 7 PO E W M L T D 2 0 8 / 1 9 5 5 OS / 2 0 0 0 10 / 2 0 0 0 09 / 2 0 0 1 N S 27 8 . 16 , 96 9 . 16 , 96 9 . 96 2 0 0 2 BE N S O N R M L T D 5 0 9 / 1 9 4 5 07 / 2 0 0 0 12 / 2 0 0 0 98 8 . 53 , 00 2 , 53 , 00 2 . 75 , 37 9 . 96 2 0 0 6 SW A N R M L T D 5 0 6 / 1 9 5 0 07 / 2 0 0 0 12 / 2 0 0 0 01 / 2 0 0 3 46 , 96 3 . 46 , 96 3 . 96 4 3 8 1 BE R E T T A A F L T D 1 0 6 / 1 9 8 0 08 / 2 0 0 0 01 / 2 0 0 1 57 6 . 28 , 23 1 . 1 2 28 , 23 1 . 1 2 00 1 . 3 7 96 4 3 9 5 RO S E N A U R M L T D 1 1 1 / 1 9 5 0 07 / 2 0 0 0 01 / 2 0 0 1 09 / 2 0 0 1 95 4 . 26 3 . 11 , 26 3 . 96 5 4 7 4 BE A M A N D F L T D 6 0 6 / 1 9 5 9 12 / 2 0 0 0 OS / 2 0 0 1 11 / 2 0 0 1 62 2 . 52 3 . 52 3 . 96 5 4 7 5 MA R T I N K M L T D 6 0 2 / 1 9 4 5 11 / 2 0 0 0 OS / 2 0 0 1 69 6 . 17 , 44 8 . 17 , 44 8 . 04 2 . 96 7 2 7 0 ST R O P E S M L T D 6 1 1 / 1 9 5 1 02 / 2 0 0 0 03 / 2 0 0 1 03 / 2 0 0 1 31 7 . 31 7 . 96 7 3 1 0 CA R O W M F L T D 05 / 1 9 4 4 12 / 2 0 0 0 07 / 2 0 0 1 09 / 2 0 0 3 32 , 88 9 . 88 9 . 96 7 3 3 0 BA K E R T M L T D 0 0 7 / 1 9 6 2 01 / 2 0 0 1 07 / 2 0 0 1 49 3 . 96 7 6 3 2 GO C H A N O U R D M L T D 0 0 4 / 1 9 7 4 09 / 2 0 0 0 03 / 2 0 0 1 96 5 . 39 , 49 4 . 39 , 49 4 . 10 2 , 39 5 . 96 7 6 4 2 GO M E Z L M L T D 5 0 5 / 1 9 4 7 09 / 2 0 0 0 04 / 2 0 0 1 11 / 2 0 0 3 86 1 . 4 3 39 , 67 1 . 9 9 39 , 67 1 . 9 9 96 7 6 4 4 HA R R I S O N L M L T D 6 1 1 / 1 9 5 3 09 / 2 0 0 0 03 / 2 0 0 1 10 / 2 0 0 2 19 , 35 3 . 19 , 35 3 . 96 7 6 4 6 CR U Z N F L T D 1 0 9 / 1 9 6 0 09 / 2 0 0 0 03 / 2 0 0 1 03 / 2 0 0 3 40 , 69 6 . 40 , 69 6 . 96 7 6 5 5 MA D D O X J M L T D 6 0 1 / 1 9 4 8 10 / 2 0 0 0 10 / 2 0 0 1 09 / 2 0 0 1 40 8 . 56 8 . 56 8 . 96 7 6 6 1 SU L L I V A N M M L T D 2 0 2 / 1 9 6 2 10 / 2 0 0 0 03 / 2 0 0 1 09 / 2 0 0 1 67 4 . 67 4 . 96 7 6 7 3 WA H L S T R O M C M L T D 6 0 7 / 1 9 5 5 11 / 2 0 0 0 03 / 2 0 0 1 08 1 . 6 5 49 , 16 8 . 49 , 16 8 . 13 5 , 99 6 . 97 2 3 2 5 MA T L O C K D M L T D 5 1 1 / 1 9 4 9 11 / 2 0 0 0 OS / 2 0 0 1 69 9 . 39 , 91 3 . 39 , 91 3 . 12 1 . 6 5 97 2 3 3 0 DU L O N G C F L T D 0 1 1 / 1 9 6 7 12 / 2 0 0 0 06 / 2 0 0 1 06 / 2 0 0 1 89 1 . 7 7 36 5 . 36 5 . 97 4 9 7 9 WE B E R J M L T D 5 0 5 / 1 9 4 2 01 / 2 0 0 1 06 / 2 0 0 1 31 0 . 58 , 96 1 . 2 0 58 , 96 1 . 2 0 61 , 91 3 , 97 5 3 7 8 SI L E R S F L T D 6 0 6 / 1 9 5 4 02 / 2 0 0 1 07 / 2 0 0 1 01 / 2 0 0 2 43 2 . 12 , 7 1 2 . 12 , 71 2 . 97 5 3 9 6 DA H L C F L T D 6 0 4 / 1 9 6 8 02 / 2 0 0 1 10 / 2 0 0 1 01 / 2 0 0 2 32 0 , 72 4 . 72 4 . 97 6 9 5 6 LO R E Y J M L T D 6 0 8 / 1 9 3 9 02 / 2 0 0 1 08 / 2 0 0 1 07 5 . 51 , 77 1 . 51 , 77 1 . 1 9 34 1 . 9 8 97 6 9 5 7 FE R S A K T M L T D 6 0 8 / 1 9 4 1 04 / 2 0 0 1 07 / 2 0 0 1 98 5 . 44 , 43 5 . 44 , 43 5 . 37 , 86 2 . 97 6 9 6 0 HA L E E M L T D 6 0 3 / 1 9 4 6 03 / 2 0 0 1 08 / 2 0 0 1 08 / 2 0 0 1 89 7 . 97 7 7 1 6 HI N E M A N M F L T D 6 0 5 / 1 9 4 8 03 / 2 0 0 1 11 / 2 0 0 1 58 7 . 97 7 7 1 8 BR O W N G M L T D 5 1 2 / 1 9 5 9 02 / 2 0 0 1 07 / 2 0 0 1 08 / 2 0 0 1 41 1 . 2 9 63 3 . 63 3 . 97 8 5 3 6 MA R T I N P F L T D 0 1 2 / 1 9 5 0 03 / 2 0 0 1 08 / 2 0 0 1 10 / 2 0 0 2 61 3 . 58 6 . 58 6 . 97 9 4 3 2 HA L E R F L T D 1 0 5 / 1 9 7 3 03 / 2 0 0 1 10 / 2 0 0 1 09 / 2 0 0 3 41 , 05 4 . 41 , 05 4 , 98 3 3 6 0 GY L L I N G R F L T D 0 0 6 / 1 9 3 0 OS / 2 0 0 1 11 / 2 0 0 1 10 / 2 0 0 2 20 , 33 8 . 20 , 33 8 . 98 3 3 6 2 PO E W M L T D 2 0 8 / 1 9 5 5 OS / 2 0 0 0 10 / 2 0 0 1 10 / 2 0 0 1 83 6 . 83 6 . 98 3 3 6 4 KE N N E Y M F L T D 1 0 2 / 1 9 3 9 06 / 2 0 0 1 10 / 2 0 0 1 03 / 2 0 0 2 31 1 . 26 0 . 26 0 . 98 3 3 7 5 WO O D C M L T D 6 0 1 / 1 9 4 2 06 / 2 0 0 1 11 / 2 0 0 1 01 / 2 0 0 3 07 5 . 39 , 09 3 . 39 , 09 3 . 98 3 3 7 7 LE A M O N L M L T D 5 0 9 / 1 9 4 9 06 / 2 0 0 1 11 / 2 0 0 1 08 4 . 23 , 48 7 . 23 , 48 7 . 79 , 23 1 . 5 1 98 7 1 8 5 HU T C H I N S O N J F L T D 6 0 1 / 1 9 6 1 07 / 2 0 0 1 03 / 2 0 0 2 02 / 2 0 0 2 66 9 . 11 2 . 11 2 . 98 7 2 2 0 RY A N T F L T D 6 1 1 / 1 9 5 2 08 / 2 0 0 1 01 / 2 0 0 2 02 / 2 0 0 2 67 7 . TH E I N F O R M A T I O N I N T H E S E R E P O R T S I S C O N F I D E N T I A L A N D P R O P R I E T A R Y . TH E S E R E P O R T S A R E T O B E A C C E S S I B L E O N L Y T O P O L I C Y H O L D E R P E R S O N N E L OR A N A U T H O R I Z E D R E P R E S E N T A T I V E O F T H E P O L I C Y H O L D E R W H O H A V E A L E G I T I M A T E B U S I N E S S R E A S O N T O E X A M I N E T H E IN F O R M A T I O N . TH E S E R E P O R T S MA Y N O T B E R E D I S C L O S E D W I T H O U T T H E W R I T T E N A U T H O R I Z A T I O N O F T H E S T A N D A R D . St a n d a r d I n s u r a n c e C o m p a n y ST A N D A R D I N S U R A N C E C O M P A N Y GC E O 3 0 0 - 4 * GR O U P C L A I M E X P E R I E N C E PO L I C Y 6 3 5 5 1 0 P A C I F I C O R P CL A I M NU M B E R X c o v 0 * - - - - - - - - - - - - DA T E S - - - - - - - - - - - PD C BI R T H IN C U R AP R O V TE R M CA U S E CO D E CL A I M A N T NA M E 98 7 2 2 1 SE X T O N S F L T D 1 0 7 / 1 9 3 9 04 / 2 0 0 1 0 1 / 2 0 0 2 98 8 4 7 9 AN D R E A S O N D M L T D 2 0 2 / 1 9 4 9 04 / 2 0 0 1 0 3 / 2 0 0 2 02 / 2 0 0 2 N S 99 1 0 8 7 BE J A R A N O B F L T D 1 0 7 / 1 9 6 3 09 / 2 0 0 1 0 3 / 2 0 0 2 99 1 0 8 9 FE T T I G G F L T D 1 1 0 / 1 9 5 1 06 / 2 0 0 1 0 4 / 2 0 0 2 99 2 1 4 7 KE N N E Y M F L T D 1 0 2 / 1 9 3 9 06 / 2 0 0 1 0 4 / 2 0 0 2 04 / 2 0 0 2 99 4 2 8 6 HA L S T E A D M M L T D 5 0 8 / 1 9 4 6 12 / 2 0 0 1 O S / 2 0 0 2 12 / 2 0 0 2 99 4 2 9 7 ZE G L E N D M L T D 6 0 1 / 1 9 5 9 12 / 2 0 0 1 " 0 7 / 2 0 0 2 06 / 2 0 0 2 99 7 3 9 5 CA S T I L L A H M L T D 6 0 1 / 1 9 7 2 01 / 2 0 0 2 0 8 / 2 0 0 2 08 / 2 0 0 2 99 8 5 7 3 LE I F E R M A N M L T D 6 0 8 / 1 9 5 6 04 / 2 0 0 2 08 / 2 0 0 2 99 9 1 9 2 GA N N C M L T D 6 0 9 / 1 9 5 3 01 / 2 0 0 2 08 / 2 0 0 2 SU B T O T A L PE N D I N G - L T D SU B T O T A L OT H E R - LT D CO V E R A G E - LT D PO L I C Y - 63 5 5 1 0 AS O F D A T E 05 / 3 1 / 2 0 0 4 PA G E 4 RO N D A T E 06 / 2 8 / 2 0 0 4 FR O M 0 1 / 2 0 0 0 T H R U 0 4 / 2 0 0 4 AM O U N T P A I D TO T A L P A I D RE S E R V E E N D RE S E R V E B E G BE N E F I T TH I S P E R I O D TH I S C L A I M OF P E R I O D OF P E R I O D 08 3 . 24 , 91 0 . 91 0 . 28 7 . 71 3 . 08 3 . 46 , 41 7 . 46 , 41 7 - . 11 8 , 23 7 . 67 9 . 18 , 02 5 . 18 , 02 5 . 59 , 82 7 . 93 4 . 93 4 . 08 2 . 97 5 . 97 5 . 41 6 . 44 4 . 44 4 . 72 0 . 87 . 87 . 26 4 . 54 8 . 55 , 04 0 . 55 , 04 0 . 12 2 , 19 2 . 20 4 , 49 9 . 08 9 11 5 . 13 1 75 9 . 34 6 , 10 8 . 55 3 , 30 3 . 08 9 , 11 5 . 13 1 , 75 9 . 55 0 60 8 . 55 3 , 30 3 , 08 9 , 11 5 . 13 1 75 9 . 55 0 , 60 8 . 55 3 . 3 0 3 . TH E I N F O R M A T I O N I N T H E S E R E P O R T S I S C O N F I D E N T I A L A N D PR O P R I E T A R Y . T H E S E RE P O R T S A R E T O B E A C C E S S I B L E O N L Y T O P O L I C Y H O L D E R P E R S O N N E L OR A N A U T H O R I Z E D R E P R E S E N T A T I V E O F T H E P O L I C Y H O L D E R W H O H A V E A L E G I T I M A T E B U S I N E S S R E A S O N T O E X A M I N E T H E IN F O R M A T I O N . T H E S E RE P O R T S MA Y N O T B E R E D I S C L O S E D W I T H O U T T H E W R I T T E N A U T H O R I Z A T I O N O F T H E S T A N D A R D . St a n d a r d I n s u r a n c e C o m p a n y ST A N D A R D I N S U R A N C E CO M P A N Y AS O F D A T E 05 / 3 1 / 2 0 0 4 PA G E 1 GC E 0 3 0 0 - 4 * G R O U P C L A I M E X P E R I E N C E RU N D A T E 06 / 2 9 / 2 0 0 4 PO L I C Y 63 5 5 1 1 P A C I F I C O R P FR O M 0 1 / 2 0 0 0 T H R U 0 4 / 2 0 0 4 CL A I M CL A I M A N T 0 * - - - - - - - - - - - - DA T E S - - - - - - - - - - - CA U S E AM O U N T P A I D TO T A L P A I D RE S E R V E E N D RE S E R V E B E G NU M B E R NA M E X C O V PD C BI R T H IN C U R . A P R O V TE R M CO D E BE N E F I T TH I S P E R I O D TH I S C L A I M OF P E R I O D OF P E R I O D 04 4 0 4 5 VI L L A L O B O S L F L T D 6 0 1 / 1 9 5 4 01 / 2 0 0 3 07 / 2 0 0 3 10 / 2 0 0 3 O A 74 8 . 30 3 . 30 3 . 05 4 2 7 8 HO B B S J M L T D 6 0 8 / 1 9 5 4 06 / 2 0 0 3 23 5 . 05 6 2 8 9 SE Q U E R A S F L T D 6 0 5 / 1 9 5 9 03 / 2 0 0 3 10 / 2 0 0 3 02 / 2 0 0 4 30 3 . 11 6 . 11 6 . 05 7 0 8 7 CH R I S T I A N L M L T D 5 0 8 / 1 9 4 8 06 / 2 0 0 2 09 / 2 0 0 3 13 8 . 4 0 97 8 . 97 8 . 34 9 . 05 7 0 8 8 LE A V I T T J M L T D 5 0 5 / 1 9 7 7 04 / 2 0 0 3 10 / 2 0 0 3 70 8 . 10 , 99 6 . 10 , 99 6 . 45 , 94 6 . 28 9 8 4 8 ST E E L E T F L T D 6 0 8 / 1 9 5 5 04 / 2 0 0 2 10 / 2 0 0 2 85 8 , 32 , 69 0 . 32 , 69 0 . 73 , 15 1 . 1 4 29 2 4 3 6 DA R G E R M F L T D 1 0 3 / 1 9 7 7 03 / 2 0 0 2 12 / 2 0 0 2 10 / 2 0 0 2 95 7 . 55 . 55 . 29 2 4 4 6 ST E V E N S O N G M L T D 0 0 8 / 1 9 5 1 06 / 2 0 0 2 11 / 2 0 0 2 01 / 2 0 0 3 30 3 . 89 7 . 89 7 . 29 4 2 0 3 PE R R Y D M L T D 5 0 1 / 1 9 4 6 06 / 2 0 0 2 12 / 2 0 0 2 11 9 . 50 , 71 0 . 50 , 71 0 . 99 , 67 9 . 29 4 2 0 5 CH R I S T O P H E R L M L T D 5 1 2 / 1 9 5 8 07 / 2 0 0 2 11 / 2 0 0 2 09 5 . 48 , 32 8 . 48 , 32 8 . 17 0 , 62 6 . 29 4 2 7 7 TH O M P S O N R M L T D 5 1 1 / 1 9 4 8 07 / 2 0 0 2 12 / 2 0 0 2 41 8 . 13 , 48 2 . 13 , 48 2 . 61 , 25 0 . 29 9 3 3 7 ST E V E N S O N G M L T D 0 0 8 / 1 9 5 1 06 / 2 0 0 2 02 / 2 0 0 3 01 / 2 0 0 3 90 9 . 90 9 . 29 9 3 7 1 FA C E R M L T D 6 0 7 / 1 9 4 9 09 / 2 0 0 2 03 / 2 0 0 3 94 7 . 39 , 93 6 . 39 , 93 6 . 12 0 69 8 . 94 2 7 3 7 BA R N E Y G M L T D 6 1 2 / 1 9 5 7 05 / 1 9 9 9 12 / 1 9 9 9 02 1 . 1 8 40 , 46 9 , 43 , 90 5 , 54 , 52 5 . 81 , 24 9 . 94 2 7 4 2 VA L D E Z A M L T D 7 0 4 / 1 9 5 2 04 / 1 9 9 9 10 / 1 9 9 9 01 / 2 0 0 0 10 9 . 75 1 . 13 , 1 5 6 . 5 9 94 2 7 4 3 BE R G L U N D P M L T D 5 0 3 / 1 9 4 5 05 / 1 9 9 9 10 / 1 9 9 9 97 1 . 75 , 74 5 . 81 , 49 1 . 3 6 74 , 71 3 . 12 1 , 42 1 . 7 7 94 4 7 8 4 SM I T H N M L T D 6 1 2 / 1 9 4 2 06 / 1 9 9 9 11 / 1 9 9 9 68 6 . 43 8 . 71 , 06 9 . 94 5 8 8 1 KO N T G A S T F L T D 6 0 8 / 1 9 5 3 06 / 1 9 9 9 01 / 2 0 0 0 12 / 2 0 0 1 63 6 . 40 , 63 6 . 29 , 63 1 . 0 0 94 7 2 6 0 DE E M K F L T D 1 1 0 / 1 9 6 3 07 / 1 9 9 9 01 / 1 9 9 9 46 5 . 36 4 . 36 4 . 25 , 65 1 . 94 7 2 9 1 AR N O L D U S G M L T D 5 0 5 / 1 9 4 7 09 / 1 9 9 9 04 / 2 0 0 0 04 / 2 0 0 0 12 2 . 94 7 2 9 7 RU F L I N T M L T D 6 1 2 / 1 9 6 3 08 / 1 9 9 9 02 / 2 0 0 1 02 / 2 0 0 2 24 2 . 24 2 . 94 9 3 8 2 BA R T H L M L T D 0 1 2 / 1 9 4 3 08 / 1 9 9 9 06 / 2 0 0 0 01 / 2 0 0 1 55 0 . 92 2 . 92 2 . 94 9 3 9 6 HO R R O C K S G M L T D 6 1 0 / 1 9 4 6 08 / 1 9 9 9 02 / 2 0 0 0 38 7 . 45 , 80 3 . 45 , 80 3 . 54 , 19 0 . 94 9 4 0 9 NI E L S E N C M L T D 5 0 6 / 1 9 6 0 08 / 1 9 9 9 06 / 2 0 0 0 OS / 2 0 0 2 32 4 . 32 4 . 94 9 4 5 0 NE L S O N J M L T D 5 1 1 / 1 9 5 1 11 / 1 9 9 9 03 / 2 0 0 0 49 1 . 8 0 45 , 82 8 . 45 , 82 8 , 87 , 91 6 . 94 9 4 5 5 BA R T H L M L T D 0 1 2 / 1 9 4 3 08 / 1 9 9 9 OS / 2 0 0 0 D5 / 2 0 0 0 55 0 . 95 2 3 9 3 JA N S E N N F L T D 1 0 7 / 1 9 6 6 10 / 1 9 9 9 01 / 2 0 0 1 01 / 2 0 0 1 79 8 . 95 4 9 5 3 SI M P S O N D F L T D 5 0 8 / 1 9 5 8 12 / 1 9 9 9 06 / 2 0 0 1 06 / 2 0 0 2 17 , 11 4 . 11 4 . 95 4 9 8 7 LA B R U M B F L T D 1 0 6 / 1 9 6 0 12 / 1 9 9 9 OS / 2 0 0 1 D6 / 2 0 0 2 28 , 43 5 . 28 , 43 5 . 95 5 7 0 6 BO O T H R M L T D 6 0 5 / 1 9 5 8 01 / 2 0 0 0 09 / 2 0 0 0 D7 / 2 D D 2 66 , 38 1 . 2 5 66 , 38 1 . 2 5 95 8 4 1 3 PU G M I R E C F L T D 6 D 1 / 1 9 7 6 02 / 2 0 0 0 08 / 2 0 0 0 08 / 2 0 0 2 32 , 02 0 . 32 , 02 D . 95 8 4 2 6 AN D E R S O N L F L T D 0 0 5 / 1 9 6 2 01 / 2 0 0 0 10 / 2 0 0 0 08 / 2 0 D 2 25 , 28 3 , 25 , 28 3 . 95 8 4 4 4 KO F F M A N P F L T D 1 0 9 / 1 9 5 4 02 / 2 0 0 0 1D / 2 0 0 0 12 / 2 0 D O 51 9 . 64 3 . 64 3 , 96 0 5 1 5 ME D I N A A F L T D 1 D 4 / 1 9 7 8 OS / 2 0 0 0 11 / 2 0 0 0 12 / 2 0 0 0 56 4 . 31 2 . 31 2 . 96 0 5 1 6 VA L D E Z A M L T D 7 0 4 / 1 9 5 2 07 / 2 0 0 0 12 / 2 0 0 0 OS / 2 0 0 3 42 , 01 8 . 01 8 . 96 0 5 4 6 SM I T H M M L T D 8 0 8 / 1 9 5 4 06 / 2 0 0 0 12 / 2 D O D 29 1 . 2 0 60 4 . 60 4 . 98 9 . 96 0 5 5 3 MI L L A R D S M L T D 6 0 1 / 1 9 5 8 07 / 2 0 0 0 02 / 2 0 0 1 07 / 2 0 D 3 50 , 50 4 . 50 , 50 4 . 96 1 9 8 0 SO L I Z V M L T D 5 0 6 / 1 9 5 5 03 / 2 0 0 0 10 / 2 0 0 0 11 / 2 0 0 0 04 9 . 26 . 26 . 96 4 3 8 6 OV E S O N V F L T D 1 0 7 / 1 9 4 9 08 / 2 0 0 D 02 / 2 0 0 1 77 9 . 37 , 71 5 . 37 , 71 5 . 53 , 07 5 . TH E I N F O R M A T I O N I N T H E S E R E P O R T S I S C O N F I D E N T I A L A N D P R O P R I E T A R Y . TH E S E R E P O R T S A R E T O B E A C C E S S I B L E O N L Y T O P O L I C Y H O L D E R P E R S O N N E L OR A N A U T H O R I Z E D R E P R E S E N T A T I V E O F T H E P O L I C Y H O L D E R W H O H A V E A L E G I T I M A T E B U S I N E S S R E A S O N T O E X A M I N E T H E IN F O R M A T I O N . TH E S E R E P O R T S MA Y N O T B E R E D I S C L O S E D W I T H O U T T H E W R I T T E N A U T H O R I Z A T I O N O F T H E S T A N D A R D . St a n d a r d I n s u r a n c e C o m p a n y ST A N D A R D I N S U R A N C E C O M P A N Y GC E 0 3 0 0 - 4 * GR O U P C L A I M E X P E R I E N C E PO L I C Y 6 3 5 5 1 1 P A C I F I C O R P CL A I M NU M B E R 96 5 4 7 6 97 2 3 1 8 98 8 4 9 1 99 2 1 2 0 99 4 2 6 2 99 4 2 9 4 99 8 5 7 1 CL A I M A N T NA M E OL S E N ST E W A R T GR A C E GR E E N EL D R E D G E SW A N S O N KO F F M A N X C O V K M L T D W M L T D M M L T D J M L T D R F L T D M M L T D P F L T D 0 * - - - - - - - - - - - - DA T E S - - - - - - - - - - - PD C BI R T H IN C U R AP R O V TE R M CA U S E CO D E AS O F D A T E 0 5 / 3 1 / 2 0 0 4 RU N D A T E 0 6 / 2 9 / 2 0 0 4 FR O M 0 1 / 2 0 0 0 T H R U 0 4 / 2 0 0 4 TO T A L P A I D TH I S C L A I M BE N E F I T 73 1 . 8 0 98 3 . 13 8 . 88 1 . 6 0 09 5 . 95 7 . AM O U N T P A I D TH I S P E R I O D 43 , 96 3 . 37 5 . 97 3 . 11 , 65 7 . 77 0 . 37 2 . 39 , 49 0 . 98 0 , 51 6 . 98 0 51 6 . 98 0 , 51 6 . 43 , 96 3 . 37 5 , 97 3 . 11 , 65 7 . 77 0 . 37 2 . 39 , 49 0 . 99 5 , 77 8 . 99 5 , 77 8 . 99 5 77 8 . RE S E R V E E N D OF P E R I O D 90 , 02 6 . 02 7 , 13 8 , 02 7 , 13 8 . 02 7 13 8 , PA G E 2 RE S E R V E B E G OF P E R I O D 34 2 17 9 . 34 2 17 9 . 34 2 , 17 9 . TH E I N F O R M A T I O N I N T H E S E R E P O R T S I S C O N F I D E N T I A L A N D P R O P R I E T A R Y . TH E S E R E P O R T S A R E T O B E A C C E S S I B L E O N L Y T O P O L I C Y H O L D E R P E R S O N N E L OR A N A U T H O R I Z E D R E P R E S E N T A T I V E O F T H E P O L I C Y H O L D E R W H O H A V E A L E G I T I M A T E B U S I N E S S R E A S O N T O E X A M I N E T H E IN F O R M A T I O N . T H E S E RE P O R T S MA Y N O T B E R E D I S C L O S E D W I T H O U T T H E W R I T T E N A U T H O R I Z A T I O N O F T H E ST A N D A R D . 5 0 1 / 1 9 5 9 10 / 2 0 0 0 06 / 2 0 0 1 OS / 2 0 0 3 N S 6 0 2 / 1 9 5 6 11 / 2 0 0 0 10 / 2 0 0 1 10 / 2 0 0 1 O A 5 1 2 / 1 9 6 1 09 / 2 0 0 1 03 / 2 0 0 2 04 / 2 0 0 2 N A 6 0 9 / 1 9 5 7 11 / 2 0 0 1 OS / 2 0 0 2 10 / 2 0 0 2 N S 1 0 1 / 1 9 4 9 12 / 2 0 0 1 OS / 2 0 0 2 01 / 2 0 0 3 O A 5 0 1 / 1 9 5 3 12 / 2 0 0 1 OS / 2 0 0 2 06 / 2 0 0 2 N S 1 0 9 / 1 9 5 4 02 / 2 0 0 2 08 / 2 0 0 2 SU B T O T A L PE N D I N G - L T D SU B T O ' rA L OT H E R - LT D CO V E R A G E - LT D PO L I C Y - 6 3 5 5 1 1 St a n d a r d I n s u r a n c e C o m p a n y Policy Number: Eligible Employers: Effective Date: Pacifi Corp Insured L TD Insurance Current Plan Design 635510- Pacific Power Utah Power Glenrock Coal Company Pacific Minerals, Inc. (Bridger Coal Company) Energy West Mining Company PacifiCorp Financial Services PacifiCorp Trans PacifiCorp Power Marketing Interwest Mining PacifiCorp Syn Fuel PacifiCorp Environmental Remediation Power Quality Technology Klamath Energy January 1 , 1999 Member Definition: An employee of the Employer who is a citizen or resident of the United States or Canada and who is: Eligibility Period: Benefit Formula: Maximum Benefit: Minimum Benefit: Benefit Waiting Period: 1. An active nonunion employee of the Employer working at least 20 hours each week; or 2. An active union employee of Pacific Power, Glenrock Coal Company or Pacific Minerals, Inc. (Bridger Coal Company) regularly working 40 hours each week. You are eligible for insurance on the first day of the calendar month coinciding with or next following the date you become a member. 65% of your predisability earnings $20 000 $100 180 days Standard Insurance Cornpany Maximum Benefit Period: Definition of Disability: Work Earnings Integration: Preexisting Condition If your disability begins during the first 12 months in which you are a member and is caused or contributed to by physical disease pregnancy, mental disorder or nonoccupational injury, your maximum benefit period is: Age at Disability 65 or younger 69 or older Maximum Benefit Period 24 calendar months 21 calendar months 18 calendar months 15 calendar months 12 calendar months Under all other circumstances, except where provided elsewhere in the Plan Document: Age at Disability 61 or younger Maximum Benefit Period To the end of the calendar month in which you reach age 65 42 calendar months 36 calendar months 30 calendar months 24 calendar months 21 calendar months 18 calendar months 15 calendar months 12 calendar months69 or older No LTD Benefits will be payable for any period on or after age 55 for which you elect to receive retirement benefits under the Employer retirement program. Own Occupation: The elimination period and the next 24 months benefits are paid Any Occupation: Social Security disability definition. Earnings from work will be deductible as follows: During the fITst 12 months: work earnings will not be deducted until total benefits plus work earnings exceed 100% of your indexed predisability earnings After 12 months: 50% of work earnings will be deductible income Standard Insurance Company Exclusion: Mental Disorder Substance Abuse Social Security Integration: Other Deductible Income: Survivor Benefit: None 24 months for each period of continuous disability caused by a mental disorder. The limitation will not apply if you are hospitalized at the end of those 24 months. The lessor of 24 months during entire lifetime or 2 periods of continuous disability Primary: 100% Dependents: 50% Wage or Salary Continuation Workers Compensation VA Benefits (100% of primary, 50% of dependents) State Disability Unemployment No Fault Auto Insurance 3 times your monthly L TD benefit without reduction by Deductible Income Waiver of Premium: Included Premium Contributions:Noncontributory Standard Insurance Colnpany Policy Number: Pacifi Corp Insured L TD Insurance Current Plan Design 635511- Eligible Employers: Utah Power Effective Date:January 1, 1999 Member Definition: An active union employee of Utah Power who is covered under an mEW Local 57 bargaining agreement, is regularly scheduled to work 20 hours per week and is a citizen or resident of the United States or Canada. Eligibility Period: Benefit Formula: Maximum Benefit: Minimum Benefit: Elimination Period: Maximum Benefit Period: Temporary or casual employees are not members. You are eligible for insurance on the first day of the calendar month coinciding with or next following the date you become a member. 60% of your predisabili ty earnings $20 000 $100 180 days If your disability begins during the first 12 months in which you are a member and is caused or contributed to by physical disease pregnancy, mental disorder or non-occupational injury, your maximum benefit period is: Age at Disability 65 or younger 69 or older Maximum Benefit Period 24 calendar months 21 calendar months 18 calendar months 15 calendar months 12 calendar months Standard Insurance Company Definition of Disability: Work Earnings Integration: Under all other circumstances, except where provided elsewhere in the Plan Document: Age at Disability 61 or younger Maximum Benefit Period To the end of the calendar month in which you reach age 65 42 calendar months 36 calendar months 30 calendar months 24 calendar months 21 calendar months 18 calendar months 15 calendar months 12 calendar months69 or older The maximum benefit period also ends on the date you begin receiving retirement benefits under your Employer s retirement program. Own Occupation: The elimination period and the next 24 months of disability. Any Occupation: Social Security disability definition Earnings from work will be deductible as follows: During the fITst 12 months: work earnings will not be deducted until total benefits plus work earnings exceed 100% of your indexed predisability earnings After 12 months: 50% of work earnings will be deductible income Preexisting ConditionExclusion: None Mental Disorder Substance Abuse Social Security Integration: 24 months for each period of continuous disability caused by a mental disorder. The limitation will not apply if you are hospitalized at the end of those 24 months. The lesser of 24 months during entire lifetime or 2 periods of continuous disability Primary: 100% Dependents: 50% Standard Insurance Coll1pany Other Deductible Income: Survivor Benefit: Wage or Salary Continuation Workers' Compensation State Disability Unemployment No Fault Auto Insurance 3 times your monthly LTD benefit without reduction by Deductible Income Waiver of Premium: Included Premium Contributions:Noncontributory Standard Insurance Company P AC-05-1/PacifiCorp April 2005 IPUC Staff Set 3 Data Request 3.28 1 st Supplemental IPUC Staff Data Request 3. Please provide the supporting documentation for the increase in Other Salary Overheads requested by the Company. This should include contracts, work papers employee names or ID numbers and all other information used to request the increase. 1 st Supplemental Response to IPUC Staff Data Request 3. Attachment IPUC 3.28 1 st supplemental includes line item detail for the FY 06 Other Salary Overheads as they relate to the operation and support of the employee benefit plans. Included in this account are expenses for general consulting and communication occupational health initiatives and support of disability management programs, expense for required audits and general customer (employees and retirees) support activities for the Benefits and Disability departments. This amount is prior to a reduction for "joint venture cutbacks The expense included in the test year is reduced by "joint venture cutbacks" so that the level in the test year reflects only PacifiCorp s share of the operating costs of jointly-owned generating plants. The account balance for FY 2004 is a negative amount because of non-recurring reversals of income tax payments for international assignees. Tax expenses and refunds for international assignees were removed from the FY04 balance of this account for ratemaking. No income tax payments or income tax refunds for international assignees are included in the rate case. (Daniel J. Rosborough will sponsor this response at hearing. IDAHO PAC-05- 2005 GENERAL RATE CASE ACIFICORP IPUC STAFF 3rd SET DATA REQUEST ATTACHMENT IPU C 28 1 st SUPPLEMENTAL 20 0 5 / 0 6 B e n e f i t B u d g e t CC 11 8 9 8 / 1 1 6 4 9 Pr o g r a m S u p p o r t Ex p e n s e A c c o u n t 5 0 2 9 0 0 Li a b i l i t y A c c o u n t 2 1 5 0 8 1 Re t i r e e N e w s l e t t e r Ge n e r a l C o m m u n i c a t i o n D e v / C o n s u l t i n g Ge n e r a l P r i n t i n g E x p e n s e Co r e C o n s u l t i n g S u p p o r t ( W e l f a r e ) Co r e C o n s u l t i n g S u p p o r t ( C o m m u n i c a t i o n s ) We l f a r e P l a n A u d i t To t a l C o m p O n L i n e S t a t e m e n t s To t a l C o m p P r o j e c t C o n s u l t i n g ( r e t i r e m e n t d e s i g n ) Oc c H e a l t h ( e m p l o y e e m e d c r i s e s , p h y s i c a l s , e t c ) ST D ( I M E , c a s e m g t , v o c . s u p p o r t , F M L A , e t c ) ST D o u t s o u r c i n g D& A Se r v i c e A w a r d s 80 0 L i n e e x p e n s e Mi s c e l l a n e o u s E x p e n s e To t a l To t a l 5 0 2 9 0 0 Al l 1 1 8 9 8 e x p e n s e s a r e a l l o c a t e d CC 1 1 8 9 8 CC 1 1 6 4 9 Bo l d e d a m o n t s a r e a l l o c a t e d In c l u d e d i n H e w i t t C o r e SA R s , F o r m s , e t c . In c l u d e d i n H e w i t t C o r e In c l u d e d i n H e w i t t C o r e Q1 - (U B H T r a i n i n g , w e b c o n s u l t i n g e t c ) 13 7 50 0 $2 , 13 7 50 0 12 / 2 1 / 2 0 0 4 P AC-05-1/PacifiCorp April 11 , 2005 IPUC Staff Set 3 Data Request 3.29 1 st Supplemental IPUC Staff Data Request 3. Please provide the supporting documentation for the increase in Pension Superannuation requested by the Company. This should include contracts, work papers, employee names or ID numbers and all other information used to request the Increase. 1 st Supplemental Response to IPUC Staff Data Request 3. This expense is outlined on pages 4-5 of Mr. Rosborough's testimony and in Rosborough Exhibit No. 14 filed in the general rate case. The actuarial report for FY 2005 pension expense is Exhibit No.13 to Mr. Rosborough's testimony. For comparison purposes, the actuarial report for FY 2004 pension expense is provided as Attachment IPUC 3.29 1 st supplemental on the enclosed CD. Please note that the amounts in the actuarial reports are prior to a reduction for "joint venture cutbacks The expense included in the test year is reduced by "joint venture cutbacks" so that the level in the test year reflects only PacifiCorp s share of the operating costs of jointly-owned generating plants. (Daniel J. Rosborough will sponsor this response at hearing. IDAHO A C- 05- 2005 GENERAL RATE CASE ACIFICORP IPUC STAFF 3rd SET DATA REQUEST ATTACHMENT IPUC 29 1st SUPPLEMENTAL ON THE ENCLOSED CD P AC-05-1/PacifiCorp April 11 , 2005 IPUC Staff Set 3 Data Request 3.30 1 st Supplemental IPUC Staff Data Request 3. Please provide the supporting documentation for the increase in Pension Administration requested by the Company. This should include contracts, work papers, employee names or ID numbers and all other information used to request the Increase. 1 st Supplemental Response to IPUC Staff Data Request 3. Please see Attachment IPUC 3.30 1 st supplemental. This includes line item detail for this account. The primary cost activities for FY06 are significant actuarial activity in support of rate case activity and planned communications regarding some plan design modifications planned for January 1 2007. This amount is prior to a reduction for joint venture cutbacks The expense included in the test year is reduced by "joint venture cutbacks" so that the level in the test year reflects only PacifiCorp s share of the operating costs of jointly-owned generating plants. (Daniel J. Rosborough will sponsor this response at hearing. IDAHO PAC-05- 2005 GENERAL RATE CASE ACIFICORP IPUC STAFF 3rd SET DATA REQUEST ATTACHMENT IPUC 3.30 1st SUPPLEMENTAL 20 0 5 / 0 6 B e n e f i t B u d g e t CC 1 1 8 9 8 / 1 1 6 4 9 Pe n s i o n A d m i n i s t r a t i v e E x p e n s e Ex p e n s e A c c o u n t 5 0 1 1 0 2 Li a b i l i t y A c c o u n t 2 8 9 5 9 5 He w i t t R e g u l a r C o n s u l t i n g ( 1 ) ( 2 ) Ad d i t i o n a l A c t u a r i a l ( B o a r d , r e g u l a t o r y ) Co - So u r c i n g i m p l e m e n t a t i o n Fi d u c i a r y L i a b i l i t y E x p e n s e Pl a n c h a n g e r e l a t e d c o m m u n i c a t i o n De s i g n C o n s u l t i n g ( C a s h B a l a n c e / A & L T r a n s f e r / n e g o t i a t i o n s ) ( H A A d d i t i o n a l ) Su b T o t a l Le s s : E n e r g y W e s t Le s s B C C Le s s G C C Le s s O t h e r Le s s C r e d i t U n i o n Su b T o t a l o f A l l o c a t e d E x p e n s e Ne t E l e c t r i c A l l o c a b l e E x p e n s e Pe n s i o n R e l a t e d T r a v e l Al l o c a b l e M i s c e l l a n e o u s To t a l - N e t B u d g e t f o r E l e c t r i c To t a l o v e r a l l b u d g e t (1 ) I n c l u d e s a c t u a r i a l re p o r t i n g , (2 ) I n c l u d e d i n H e w i t t C o r e s e r v i c e s Ot h e r i n c l u d e s P P M , P K E , P F S $2 2 5 , 00 0 $8 4 7 , 95 2 $1 4 50 0 $5 9 52 6 $5 , 17 3 $4 5 , 4 5 0 $5 , 85 1 $1 3 0 , 50 0 $7 1 7 , 4 5 2 $7 7 7 , 45 2 30 7 95 2 CC 1 1 6 4 9 40 0 00 0 $4 0 0 , 00 0 $1 , 17 7 , 4 5 2 71 % 02 % 61 % 36 % 69 % 15 . 39 % 12 / 2 1 / 2 0 0 4 P AC-05-1/PacifiCorp April 11 , 2005 IPUC Staff Set 3 Data Request 3.31 1 st Supplemental IPUC Staff Data Request 3. Please provide the supporting documentation for the increase in Post Retirement Benefit - F AS 1 06 Current requested by the Company. This should include contracts work papers, employee names or ID numbers and all other information used to request the increase. 1 st Supplemental Response to IPUC Staff Data Request 3. Please see Attachment IPUC 3.31 A 1 st supplemental, on the enclosed CD, which lists the total expected FAS 106 expense for FY 2006 as projected by the Plan s actuary, Hewitt Associates. This calculation uses the same actuarial assumptions as used in the F AS 87 expense included in the general rate case and as outlined in the testimony of Mr. Rosborough. Components of the FAS 106 calculation for FY 2006 are provided in Attachment IPUC 3.31 B 1 st supplemental on the enclosed CD. For comparison purposes, the F AS 106 amount for FY 2004 is provided in Attachment IPUC 3.31 C 1 st supplemental on the enclosed CD. F AS 106 expense amounts in these attachments are prior to the reduction for "joint venture cutbacks The F AS 106 expense included in the test year is reduced by "joint venture cutbacks" so that the level of expense reflects only PacifiCorp s share of the operating costs of jointly- owned generating plants. (Daniel 1. Rosborough will sponsor this response at hearing. IDAHO PAC-05- 2005 GENERAL RATE CASE ACIFICORP IPUC STAFF 3rd SET DATA REQUEST ATTACHMENT IPUC 3.31 (A-C) 1st SUPPLEMENTAL ON THE ENCLOSED CD P AC-05-1/PacifiCorp April 11 , 2005 IPUC Staff Set 3 Data Request 3.32 1 st Supplemental IPUC Staff Data Request 3. Please provide the supporting documentation for the increase in Post Retirement Benefit - F AS 112 requested by the Company. This should include contracts, work papers, employee names or ID numbers and all other information used to request the Increase. 1 st Supplemental Response to IPUC Staff Data Request 3. Please see Attachment IPUC 3.32 1 st supplemental, which shows the final expense breakout for FY 2005 for F AS 112, as prepared and submitted by Hewitt Associates the Company s actuaries. To develop the FY 2006 budget, the FY 2005 expense was increased by 6.5% for inflation. Because the majority of the components of the F 112 expense is medically related (workers compensation and medical benefits), the overall inflation expectation for this account is somewhere between general inflation and medical inflation. The F AS 112 amount is prior to a reduction for "joint venture cutbacks The expense included in the test year is reduced by "joint venture cutbacks" so that the level in the test year reflects only PacifiCorp s share of the operating costs of jointly-owned generating plants. The FY 2004 FAS 112 expense shown in Attachment IPUC 1.89 is abnormally high because of a reserve booked in FY2004. This one-time entry is removed from results in Adjustment 4.16. (Daniel 1. Rosborough will sponsor this response at hearing. J IDAHO PAC-05- 2005 GENERAL RATE CASE ACIFICORP IPUC STAFF 3rd SET DATA REQUEST ATTACHMENT IPUC 3.32 1st SUPPLEMENTAL ,..,.. Summary of Results Results as of March 31, 2004 Estimated 2004 3/31/04 Total Fiscal 2005 Estimated Payroll (OOOs)F AS 112 Liability FAS 112 Expense Benefit Payments Electric Operations IBEW 57 89,300 251 669 Other 267.100 12.398.746 5.243.592 272.956 Total 356,400 12,398,746 5,495,261 272,956 Wasatch Crest Exposure Energy West N/A 271 350 262 091 544,649 Other N/A 331.228 80,699 199.817 Total 602,578 342 790 744,466 Mines Centralia 109,351 843 888 Bridger 18,700 996,724 157,572 176,928 Glenrock 700 208,221 26,360 44,028 Energy West 21.600 368.541 1.556.287 810.856 Total 43,000 682 837 747,062 041,700 Non-Regulated Groups Pacific Power Marketing 14,900 37,250 80,563 Other 1.700 250 192 Total 16,600 41,500 89,755 Total Cost 416,000 $ 21 725 661 . $ 674 868 059,122 Hewitt Associates P34S800I FASI12 2004.DOCIO3A 1012004