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Documents relating to Engers v. AT&T Managment Pension Plan, C.A. 98-3660 (D.N.J.) include the following:

Expert actuarial report dated October 3, 2003 of Claude Poulin, F.S.A., prepared in support of the Plaintiff class. Two exhibits to the expert report are included:

• Exhibit D: Benefit Accrual Rates
• Exhibit J: Early Retirement Reduction Factors

Comments on proposed cash balance regulations, submitted by Stephen Bruce to the United States Treasury Department in March 2003.