Exhibit A 

Part 2of3 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 1 of 33
THOMAS J . MCALPIN, IV 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 2 of 33
October 8, 2003 

Sharon Barger 

International Paper 

6400 Poplar Avenue 

Memphis, Tennessee 38197 

Re: Dalesandro, vs International Paper 

Case No. C-1-01-109 

US District Court, Southern District of Ohio 

Dear Ms Barger : 

1n response to the court ordered Notice of September 24, 2003, we the individual 

members are to notify you in writing of discrepancies in the calculation of our severance 

pay and severance benefits of Severance Policy 828. 

You did indeed calculate my weekly pay correctly. However, the Years of Service is 

incorrect. That number is 4 Years. Therefore 14 weeks at $ 1194.24 or $16,719.36. 

Also, other pertinent benefits of the entire 828 package which I am eligible for were left 

off the September 24, 2003 letter. These include vacation pay and 9 months of COBRA 

coverage. 

I am entitled to three (3) weeks of vacation pay, $3582.72. 

Also 9 months of Cobra at ($22.95 medical & $11 .22 dental per pay) for 18 pay periods 

or $615.06. 

This brings the total owed to me from International Paper to : 

Salary $16,719.36 

Vacation $3582.72 

Cobra $615.06 

Total $20,917.14 

Sincerely, 

Thomas J. McAlpin W 

4291 Dry Run Drive 

Hamilton, Ohio 45013 

xc: Theresa L. Groh, Esq. 

Murdock, Goldenberg, Schneider 

&Groh, L.P .A. 

700 Walnut Street 

Suite 400 

Cincinnati, Ohio 45202 RECEIVED OCT 14 2003 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 3 of 33
May 25, 2004 

Mr. Thomas McAlpin 

4291 Dry Run Drive 

Hamilton, OH 45013 

Re: Champion International Corporation Reorganization Severance Policy #828 

Dear Mr. McAlpin: 

1 NTERNATIONA PAPER 

International Place I 

6400 Poplar Ave. 

Memphla, TN 38197 

Phone 901 763 6000 

We are in receipt of your letter dated 10/14/2003, in which you question your entitlement to 

vacation and/or COBRA. The following will explain the results of our research. 

With regard to your request for vacation pay, when Smart Papers purchased the Hamilton Mill, 

the asset purchase agreement required Smart Papers to honor earned and accrued vacation for 

the employees it retained following the sale. Because you were retained by Smart Papers, 

Smart Papers was required to provide you with your earned and accrued vacation. 

With regard to your claim for COBRA benefits, all Hamilton Mill employees were provided with 

information related to their COBRA benefits at the time of the sale to Smart Papers. Under 

COBRA, continuation coverage must be elected within 60 days after your coverage ends or you 

are noted of your eligibility for continuation coverage, whichever is later. As the time for 

electing COBRA coverage has long past, you are no longer eligible for COBRA benefits . 

Furthermore, because you were hired by Smart Papers on or about February 9, 2001, you 

became eligible for Smart Paper's coverage which was comparable to the coverage provided by 

International Paper. When you obtained comparable coverage, you eligibility for COBRA 

ended. Thus, you are not currently eligible for COBRA benefits from International Paper. 

Cordially, 

Sharon L. Barger 

Benefits Consultant, Employee Benefits 

Office of the Plan Administrator 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 4 of 33
MICHAEL L . MEYER 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 5 of 33
October 14, 2003 

Sharon Barger 

International Paper 

6400 Poplar Avenue 

Memphis, Tennessee 38197 

Re: Dalesandro, vs International Paper 

CaseNo. C-1-01-109 

US District Court, Southern District of Ohio 

Dear Ms Barger : 

In response to the court ordered Notice of September 24, 2003, we the individual 

members are to notify you in writing of any discrepancies in the calculation of our 

severance pay and severance benefits related to the Champion International 

Reorganization Severance Policy #828. Therefore I, as one of the members of the class, 

am notifying you in writing of the following discrepancies in the calculation of my 

severance pay and benefits : 

Item #1- Weekly Pay 

Attached to this letter is exhibit #1, a copy of my pay stub for the pay period 

1/1/01-1/15/01 . At the bottom of the stub you will see my gross pay forthis twoweek period is listed as $3,238 .69, which works out to a weekly salary of 

$1619.34 as opposed to the weekly salary of $1357 .70 claimed by International 

Paper(see exhibit #2). 

Item #2- Vacation Pay 

At the time of my severance, I had not used any of the 5 weeks of vacation to 

which I was entitled by my 21 years of service. Therefore I am claiming an 

additional 5 weeks of severance pay in lieu of this unused vacation. 

Item #3 - Cobra Payments 

In the period following my severance from International Paper, I paid out $504.90 

in payroll deductions to Smart Papers LLC for Cobra medical coverage(see 

exhibit #3). Therefore I am claiming this amount of money for the Cobra 

payments following my termination. 

Item #4-Pension Enhancement 

At the time of my severance from International Paper, I was age 49 and had a 

total 21 .7 years of service with Champion International and International 

Paper(see exhibit 2). Since my age is greater than or equal to 49 years and my 

combination of age and years of service is greater than or equal to 591 therefore 

qualify for the plan #828 pension enhancement. This enhancement entitles me to 

RECEIVED OCT 2 0 2003 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 6 of 33
In summary, the various benefits owed to me by International Paper are as follows: 

Monetary Benefits 

10.0 wks earnings base severance 

21 .7 wks earnings for 21.7 yrs of service 

6.7 wks earnings for each yr of service over 15 yrs 

+ 5.0 wks earnings for 5 wks of unused vacation 

= 43.4 total wks of earnings 

Other Benefits 

Pension enhancement consisting of: 

" Early retirement 

Post retirement death benefits 

" Post retirement life insurance 

" Post retirement medical plan coverage 

Sincerely, 

early retirement, post retirement death benefits, post retirement life insurance, and 

post retirement medical plan coverage . 

Item #5 - Financial PlanninglRetirement Planning 

Since I will be eligible for early retirement due to the pension enhancement as 

mentioned in Item #4,1 will require the financial/retirement planning assistance 

outlined on page 6 of the "Summary Plan Description" of plan #828. 

Michael L. Meyer 

43.4 total wks of earnings X $1,619 .34/wk salary = $70,279.36 

$58,924.18 severance earnings 

$504.90 cobra n aytnents 

$59,429.08 

Financial/retirement planning assistance 

iev "~ 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 7 of 33
Goldenberg,Schneider & Groh 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 8 of 33
IN 

FINANCIAL INSTITUTION 

CHACO CREDIT UNION 

CC 5A MMHA 5430 4600 M0001 

MICHAEL LOUIS MEYER 

782 IMPALA PLACE 

HAMILTON OH 45013 

PAYROLL DEPOSIT ADVICE ONLY - NON NEGOTIABLE 

STATEMENT OF EARNINGS AND DEDUCTIONS RETAIN FOR YOUR RECORDS 

RNATIONAL PAPER. (CC-.5A) MEYER, .MICHAEL.J :OULS . . 

CC5A 

7I

j OHZa 

?75 HAMILT'01 

v9 L.TD 

I GROUP 

L SAV LOAN 1 

PRETAX DENTAL 

TAX GRP LIFE 

TAX SLRY SAV 

PRTAX HTH CARE 

PRTAX OCMED 

UNITED WAY 

CHACO CIU 

DEP SAV 

,31(1,3 

'17917 

dZ0 

'1141, 

~' 6a3 

;2 

01-12-2001 

10001211 

AMOUNT 

1,464 .46 

1 1 

117974 

11 141:1;2 

601 8 

25~; i 91 . . . 1 9 

2514 ~5g40 

31)5 :1 ,.

. 

1 30510 

550 : : Sbq 

11795 1 1176,50 

. .2x17 i . ; .2917 

,27510 ; ;275,'00 

210 .I 1 ZQC 

;2.$01,0 . . i . . 250:q 

1464u1 ; 11464146 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 9 of 33
100008567:11 

Exhibit A to Class Notice 

Michael L. Meyer 

YOUR-SEVERANCE PAY CALCULATION UNDER POLICY #828 

Age at 

February 9, 2001 

Weekly Pay Years of Service Termination 

$1,357.70 2 70 49 t ~ y38_ . 

vs I ,* W 5 -Swt 

~,Wn,tj~ lt0Yi#1 vo.icotoU1-scw Your #828 Severance Pay Amount: $52,135.68 -Arl 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 10 of 33
Qriv1A 

Meyer, Mike om' O 

From: Hillberg, Ted 

Sent: Friday, October 10, 2003 2:44 PM 

To: Meyer, Mike 

Subject: Cobra payments 

CHAEL LOUIS 

MEYER, MICHAEL LOUIS 

EL LOUIS 

MICHAEL LOUIS 

MEYER, MICHAEL LOUIS 

LOUIS 

MEYER, MICHAEL LOUIS Total 

i ~{ ;Ilber'o~S> '~'tzl J . .G 

PAYDATE 

5/4/2001 

5/1812001 

61112001 

6/1512001 

6/29/2001 

7/13/2001 

504.90 

Page 1 of t 

CHIK# DED AMT 

00180054 

84,15 

00204056 

84.15 

00220058 

84.15 

00244007 

84.15 

00260060 

84.15 

00280059 

84.15 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 11 of 33
To retiree To Contingent 

Amnuimut 

$982.92 NIA SINGLE LIFE ANNUITY - You will receive a payment for your lifetime, 

payments stop at your death. 

$884.63 $442.32 50% CONTINGENT ANNUITANT/JOINT & SURVIVING SPOUSE 

$835.48 $626.61 75% CONTINGENT ANNUITANT/JOINT & SURVIVING SPOUSE 

$786.34 $786.34 100% CONTINGENT ANNUITANT/JOINT & SURVIVING SPOUSE 

$963.26 5 YEAR CERTAIN 

$914.12 10 YEAR CERTAIN 

$855.14 15 YEAR CERTAIN 

$796.17 20 YEAR CERTAIN 

$1,355 .25 to 0270[/2014 LEVEL INCOME OPTION -This option pays a lager benefit to age 62 

and a benefit after age 62, reduced to account for social security . 

$56.25 thereafter Payments stop at your death . 

$1,235 .81 to 021012017 LEVEL INCOME OPTION -This option pays a larger benefit to age 65 

and a benefit after age 65, reduced to account for social seeuf ty . 

$0.00 thereafter Payments stop at your death . 

$904.29 FULL CASH REFUND ANNUITY - This option provides you with a monthly 

benefit for lifetime with a guarantee that if you die before 

receiving payments equal to the total annuity value, your named 

ANNUITY VALUE beneficiary will receive the difference in a lump sum. If you die 

$134,420.87 after the monthly payments exceed the annuity value, payments stop 

at your death . 

If you are not married, the single life annuity is the basic form of retirement benefit under the plan. 

If you are married, the joint & surviv 

benefit under the plan and is payable 

option above. 

CONTINGENT ANNUITANT ANNUITY OPTIONS - You will receive a monthly 

benefit during your lifetime and guarantee that the contingent 

annuitant you designate will receive a selected percentage of that 

benefit for their lifetime after your death. 

LIFE-TERM CERTAIN ANNUITY OPTIONS - This option provides you with a 

monthly benefit for your lifetime. If you die within the selected 

guaranteed period, your earned beneficiary will continue to receive 

the same monthly amount for the balance of the period. If you live 

longer than the guaranteed period, payments stop at your death. 

ouse annuity is the basic form of retirement 

amounts shown under the 50% contingent annuitant 

SALARIED RETIREMENT 

OPTIONAL FORMS 

PLAN 

OF RETIREMENT BENEFITS 

Name: Mike Maya Plan Number o01A 

Social Security Number. Retirement Date: 03!0112001 

Date Prepared : 11107/2003 

Monthly Benefit Payable 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 12 of 33
SCHEDULE OF DEATH BENEFIT AFTER RETIREMENT 

DEATH BENEFITS AFTER RETIREMENT 

Amount From To 

$5,000.00 03/01/2001 Thereafter 

Name Mike Meyer Retirement Date 03/01/2001 

Social Security Number Hire Date 05/29/1979 

Plan Number OOIA Birth Date 

Date Prepared 11/07/2003 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 13 of 33
May 25, 2004 

Michael L. Meyer 

782 Impala Place 

Hamilton, Ohio 45013 

Dear Mr. Meyer, 

Cordially, 

Sharon L. Barger 

Benefits Consultant, Employee Benefits 

Office of the Plan Administrator 

tslb 

Encl . 

CC: File 

INTERNATIONAL 

Re: Champion International Corporation Reorganization Severance Policy #828 

International Place 1 

8400 Poplar Ave. 

Memphis, TN 38197 

Phone 901 783 6000 

We are in receipt of your letter dated October 14, 2003, in which you question the amount of the earnings used for the 

calculation of possible severance benefits payable under Champion International Corporation Reorganization 

Severance Policy #828 ("the Plan") as well as entitlement to vacation pay, reimbursement for COBRA coverage and 

pension enhancement. The following will explain the results of our research. 

A review of payroll records indicates you were paid on a semi-monthly basis. The check stub that you provided in your 

correspondence was for the pay period of January 1 through January 15, which is a semi-monthly not a bi-weekly pay 

period. Your semkmonthly pay was $2,941 .67, or $70,600.08 annually, which, according to the plan is $1,357.70 per 

week for severance. 

As a result of our findings, no change will be made to the estimated severance benefit quoted in our previous 

communication. 

Regarding pension, I have enclosed updated pension information reflecting your eligibility for the enhanced pension 

benefit as provided in the Plan. 

With regard to your request for vacation pay, when Smart Papers purchased the Hamilton Mill, the asset purchase 

agreement required Smart Papers to honor earned and accrued vacation for the employees it retained following the 

sale . Because you were retained by Smart Papers, Smart Papers was required to provide you with your earned and 

accrued vacation . 

With regard to your claim for COBRA benefits, all Hamilton Mill employees were provided with information related to 

their COBRA benefits at the time of the sale to Smart Papers. Under COBRA, continuation coverage must be elected 

within 60 days after your coverage ends or you are notified of your eligibility for continuation coverage, whichever is 

later. As the time for electing COBRA coverage has long past, you are no longer eligible for COBRA benefits . 

Furthermore, because you were hired by Smart Papers on or about February 9, 2001, you became eligible for Smart 

Paper's coverage which was comparable to the coverage provided by International Paper. When you obtained 

comparable coverage, you eligibility for COBRA ended . Thus, you are not currently eligible for COBRA benefits from 

International Paper. 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 14 of 33
Flex6 Calculation for Mike Meyer 

Social Security Number

Employee Data 

Social Security Number. 6 

Name: Mike Meyer 

Late of Birth: 

Date of Hire! 05/2911979 

Marital Status: M 

Spouse's Date of Birth: 

Last Date of Hire: 05129/1979 

Location Code: 002HAOH 

Current Annual Base Pay Amount: $70,500.08 

Date of Termination: 02109/2001 

Credited Service: 21 .71000 

Vesting Service: 21 .69000' 

Monthly Final Average Pay: $5,364.80 

Current Monthly Social Security : $1,602.00 

Flex 6 Monthly Social Security : $1,299.00 

Age 62 Monthly SS for Level Income: $1,299.00 

Age 65 Monthly SS for Level Income: $1,608.00 

Processing Notes 

Prepared By: swp 111071203 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 15 of 33
Pension 

Without Flex 6 

Monthly life annuity of $ 1,361 .78 payable at normal retirement date 

x Early retirement factor 0.500 

= Monthly life annuity of $ 680.89 payable when you turn age 55 

Eligible for Flex 6? YES 

Optimum combination Age plus 6 and Service plus 0 

With Flex 6 

Monthly life annuity of $ 1,471 .43 payable at age 65 

x Early retirement factor 0.668 

= Monthly life annuity of $ 982.92 payable immediately 

Adjusted age of 55.08 

Adjusted credited service of 21 .71 

Adjusted vesting service of 21 .69 

* with level future earnings if not currently retirement eligible ; zero future earnings if currently retirement eligible 

** with zero future earnings if Flex 6 eligible 

Preparation Date: 11/0712003 

Prepared By: swp 

SUMMARY OF SEVERANCE AND PENSION 

Basle Demographic Information 

Age at retirement 49.08 Mike Meyer 

Credited service at termination for pension 21.71 Name 

Vesting service at termination for pension 21 .69 

Service from last hire date for severance 21.70 

Annual base pay at tennination for severance $ 70,600 

5-year final average earnings for pension $ 5,365 Social Security Number 

ed social security without Flex 6 enhancement $ 1,602 

Assumed social security with Flex 6 enhancement $ 1,299 ** 

Severance 

Weeks of severance 38.40 

Single sum severance payment $ 52,135 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 16 of 33
TOTAL PENSION BENEFIT CALCULATION WITH FLEX 6 ENHAN 

This calculation assumes that you work until the termination date selected. 

In addition, no projection is made for your Final Average Earnings 

Your optimum Flex 6 combination is : Age plus 6 and Service plus 0. 

Monthly Final Average Earnings (from before Flex 6 calculation sheet) 

DETERMINATION OF MONTHLY RETIREMENT BENEFIT 

$5,364.80 

A. .01667 x 21 .71000 x $5,364 .80 $ 1,941 .55 

PLUS: 

B. .00500 x 0.00000 x $5,364.80 = $ - 

LESS: 

C. .01667 x 21 .71000 x $1,299 .00 _ $ 470.12 

D. TOTAL $ 1,471.43 

BENEFIT PAYABLE AT 02/01/2017 $ 1,471.43 

Reduction for Early Retirement with Flex 6 0.66800 $ 488.51 

MONTHLY BENEFIT PAYABLE AT 03/01/2001 $ 982.92 

Name Mike Meyer Retirement Date 03/0112001 

Social Security Number Termination Date 02!0412001 

Plan Number 0010 Preparation Date 11/0'/!2003 

Prepared By awp 

CALCULATION DATA 

Birth Date 0112911952 Normal Retirement Date 

Spouse's Birth Date 11/2011956 without Flex 6 02111/2017 

/lire Dare 05/29/1979 Age at Retirement 49 .08333 

Vesting Service with Flex 6 21 .69000 Soc. Sec. Benefit with Flex 6 $1,299.00 

Credited Service with Ftex 6 21 .71000 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 17 of 33
JEFF MILLER 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 18 of 33
October 8, 2003 

Sharon Barger 

International Paper 

6400 Poplar Avenue 

Memphis, Tennessee 38197 

Re: Dalesandro, vs International Paper 

Case No. C-1-01-109 

US District Court, Southern District of Ohio 

Dear Ms Barger: 

In response to the court ordered Notice of September 24, 2003, we the individual 

members are to notify you in writing of discrepancies in the calculation of our severance 

pay and severance benefits of Severance Policy 828. 

You did not calculate my weeks of service correctly. The correct service dates are 

8/16/88 to 2/9/2001 . This equals 12.49 years of service. The years of service equals 

22.49 weeks of benefits under the Severance Policy 828. That number of weeks at $ 

1355.77 per week equals $30491 .27, however you left off other pertinent benefits that 

were part of the entire 828 package that I am eligible for, that being vacation pay and 9 

months of COBRA coverage . 

I am entitled to four (4) weeks of vacation pay, $5423 .08. 

Also 4 months of Cobra at ($95.63 medical per pay) for 6 pay periods or $573.75. 

This brings the total owed to me from International Paper to : 

Salary $30491 .27 

Vacation $5423.08 

Cobra $573 .75 

Total $36488.10 

Sincerely, 

Cc: 

Murdock,Goldenberg,Schneider & Groh 

RECEIVED OCT 2 8 2003 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 19 of 33
Cordially, 

Sharon l. Barger 

Benefits Consultant, Employee Benefits 

Office of the Plan Administrator 

Isib 

Encl . 

CC: File 

INTERNATIONAL PAPER 

May 25, 2004 

Jeff Miller 

2481 Miliville Avenue 

Hamilton, Ohio 45013 

Re: Champion International Corporation Reorganization Severance Policy #828 

Dear Mr. Miller, 

International Place 1 

6400 Poplar Ave. 

Memphis, TN 38197 

Phone 901 763 6000 

We are in receipt of your letter dated October 8, 2003, in which you question the years of service used for 

the calculation of possible severance benefits payable under Champion International Corporation 

Reorganization Severance Policy #828 ("the Plan") as well as entitlement to vacation pay and 

reimbursement for COBRA coverage . The following will explain the results of our research. 

A review of your records indicates a previous period of Champion service should have been included in 

your estimated severance calculation. A corrected Exhibit A is enclosed. 

With regard to your request for vacation pay, when Smart Papers purchased the Hamilton Mill, the asset 

purchase agreement required Smart Papers to honor earned and accrued vacation for the employees it 

retained following the sale. Because you were retained by Smart Papers, Smart Papers was required to 

provide you with your earned and accrued vacation . 

With regard to your claim for COBRA benefits, all Hamilton Mill employees were provided with information 

related to their COBRA benefits at the time of the sale to Smart Papers. Under COBRA, continuation 

coverage must be elected within 60 days after your coverage ends or you are notified of your eligibility for 

continuation coverage, whichever is later. As the time for electing COBRA coverage has long past, you 

are no longer eligible for COBRA benefits . Furthermore, because you were hired by Smart Papers on or 

about February 9, 2001, you became eligible for Smart Paper's coverage which was comparable to the 

coverage provided by International Paper. When you obtained comparable coverage, you eligibility for 

COBRA ended. Thus, you are not currently eligible for COBRA benefits from International Paper. 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 20 of 33
Severance Calculation 

Age at 

February 9, 2001 

Weekly Pay Years of Service Termination Weeks of Severance 

$1355.77 13 32 26 

#828 Severance Pay: $35,250.02 

Exhibit A 

Jeffery A. Miller 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 21 of 33
October 14, 2003 

Sharon Barger 

International Paper 

6400 Poplar Avenue 

Memphis, Tennessee 38197 

Re: Dalesandro, vs International Paper 

Case No. C-1-01-109 

US District Court, Southern District of Ohio 

Dear Ms Barger: 

In response to the court ordered Notice of September 24, 2003, we the individual 

members are to notify you in writing of any discrepancies in the calculation of our 

severance pay and severance benefits related to the Champion International 

Reorganization Severance Policy #828. Therefore I, as one of the members of the class, 

am notifying you in writing of the following discrepancies in the calculation of my 

severance pay and benefits : 

Item #1 - Weekly Pay 

Attached to this letter is exhibit # 1, a copy of my pay stub for the pay period 

1/ 1/01-1/15/01 . At the bottom of the stub you will see my gross pay for this twoweek period is listed as $3,238 .69, which works out to a weekly salary of 

$1619.34 as opposed to the weekly salary of $1357.70 claimed by International 

Paper(see exhibit #2). 

Item #2 - Vacation Pay 

At the time of my severance, I had not used any of the 5 weeks of vacation to 

which I was entitled by my 21 years of service. Therefore I am claiming an 

additional 5 weeks of severance pay in lieu of this unused vacation. 

Item #3 - Cobra Payments 

In the period following my severance from International Paper, I paid out $504.90 

in payroll deductions to Smart Papers LLC for Cobra medical coverage(see 

exhibit #3). Therefore I am claiming this amount of money for the Cobra 

payments following my termination. 

Item #4 - Pension Enhancement 

At the time of my severance from International Paper, I was age 49 and had a 

total 21 .7 years of service with Champion International and International 

Paper(see exhibit 2) . Since my age is greater than or equal to 49 years and my 

combination of age and years of service is greater than or equal to 59 I therefore 

qualify for the plan #828 pension enhancement. This enhancement entitles me to 

RECEIVED OCT 2 0 2003 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 22 of 33
early retirement, post retirement death benefits, post retirement life insurance, and 

post retirement medical plan coverage. 

Item #5 - Financial Planning/Retirement Planning 

Since I will be eligible for early retirement due to the pension enhancement as 

mentioned in Item #4, I will require the financial/retirement planning assistance 

outlined on page 6 of the "Summary Plan Description" of plan #828 . 

In summary, the various benefits owed to me by International Paper are as follows: 

Monetary Benefits 

10.0 wks earnings base severance 

21 .7 wks earnings for 21 .7 yrs of service 

6.7 wks earnings for each yr of service over 15 yrs 

+ 5.0 wks earnings for 5 wks of unused vacation 

= 43 .4 total wks of earnings 

43 .4 total wks of earnings X $1,619 .34/wk salary = $70,279.36 

$58,924.18 severance earnings 

$504.90 cobra payments 

$59,429.08 

Other Benefits 

Pension enhancement consisting of: 

" Early retirement 

" Post retirement death benefits 

" Post retirement life insurance 

" Post retirement medical plan coverage 

Sincerely, 

Financial/ 

Michael L. Meyer 

planning assistance 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 23 of 33
b;, Goldenberg, Schneider & Groh 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 24 of 33
ICOWAtinn Knigh(zhfidOe Hamlitah, Ohio 45020 

FINANCIAL. INSTITUTION DESCRIPTION 

CHACO CREDIT UNION DIR DEP SAV 

CC 5A MMHA 5430 4600 M0001 

MICHAEL LOUIS MEYER 

782 IMPALA PLACE 

HAMILTON OH 45013 

SEE BACK FOR IMPORTANT MESSAGE 

ACCOUNT NUMBER AMOUNT 

158720 

1 

fw) 101-15-011 

DATE 01-12-2001 

10001211 

FEDERAL IAX 

PAYROLL DEPOSIT ADVICE ONLY - NON NEGOTIABLE 

STATEMENT OF EARNINGS AND DEDUCTIONS RETAIN FOR YOUR RECORDS 

INTERNATIONAL PAPER (CC-SA) MEYER,: . . ., MICHAEL LOUIS_ _ CC5A 

1,464 .46 

J 1 1~J 1 J 1 1 ~3 

SOCIAL SEC TAX, 1 17917 1 1177 

MEDICARE TAX ; 42;D 4'+O 

OHIO 1 " 11411 1 1114'.3 

LHATpLLTON 

1 , 298 1 1 25a 

GROUP LIFE 91 5.1.. 

SAL SAV LOAN i ; ;254 ; ;2594 

PRETAX DENTAL + 1'305 1 + 305 

PRTAX GRP LIFE ; ; 50 ; ; 55'x(0 

PRTAX SLRY SAV + '1795 1 117615 

PRTAX HTH- CARE , i :2~17 i- ! 2941 

PRTAX OCMED ; ;275;0- - ;275;0 

UNITED WAY I i -20 .1 1 2,0 

CHACO C/U ; ;25Q0 ; ;250;0 

DIR DEP SAV 1 1+4644 -~ 1146414 

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Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 25 of 33
Weekly Pay of Service 

Exhibit A to Class Notice 

Michael L. Meyer 

YOUR SEVERANCE PAY CALCULATION UNDER POLICY #828 

Age at 

February 9, 2001 

Termination_ Weeks-of Severance 

$1,357 .70 2 .70 '9 38 . 

16 414 I v oyU ur 1,- vasx 

Your #828 Severance Pay Amount: $52,135.68 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 26 of 33
~~l ~' -# ) 

Meyer, Mike 

From: Hillberg, Ted 

Sent: Friday, October 10, 2003 2:44 PM 

To: Meyer, Mike 

Subject: Cobra payments 

MEYER, MICHAEL LOUTS 

MEYER, MICHAEL LOWS 

ICHAEL LOUIS 

YER, MICHAEL LOUTS 

ICHAEL LOUIS 

, MICHAEL LOWS 

MEYER, MICAALL LOUIS Total 504.90 

Page I of I 

PAYDATE CHK# DED AMT 

5/412001 00180054 

8115 

5/18/2001 00204056 

84 .15 

61112001 00220058 

8? 15 

6/1512001 00244007 

8115 

6/29/2001 00260060 

WS 

7113/2001 00280059 

8*15 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 27 of 33
May 25, 2004 

Michael L. Meyer 

782 Impala Place 

Hamilton, Ohio 45013 

INTERNATIONAL PAPER 

Re: Champion International Corporation Reorganization Severance Policy #828 

Dear Mr. Meyer, 

International Place 1 

6400 Poplar Ave. 

Memphis, TN 38197 

Phone 901 763 6000 

We are in receipt of your letter dated October 14, 2003, in which you question the amount of the earnings used for the 

calculation of possible severance benefits payable under Champion International Corporation Reorganization 

Severance Policy #828 ("the Plan") as well as entitlement to vacation pay, reimbursement for COBRA coverage and 

pension enhancement. The following will explain the results of our research. 

A review of payroll records indicates you were paid on a semi-monthly basis. The check stub that you provided in your 

correspondence was for the pay period of January 1 through January 15; which is a semi-monthly not a bi-weekly pay 

period . Your semi-monthly pay was $2,941 .67, or $70,600.08 annually, which, according to the plan is $1,357 .70 per 

week for severance. 

As a result of our findings, no change will be made to the estimated severance benefit quoted in our previous 

communication. 

Regarding pension, I have enclosed updated pension information reflecting your eligibility for the enhanced pension 

benefit as provided in the Plan. 

With regard to your request for vacation pay, when Smart Papers purchased the Hamilton Mill, the asset purchase 

agreement required Smart Papers to honor earned and accrued vacation for the employees it retained following the 

sale . Because you were retained by Smart Papers, Smart Papers was required to provide you with your earned and 

accrued vacation . 

With regard to your claim for COBRA benefits, all Hamilton Mill employees were provided with information related to 

their COBRA benefits at the time of the sale to Smart Papers . Under COBRA, continuation coverage must be elected 

within 60 days after your coverage ends or you are notified of your eligibility for continuation coverage, whichever is 

later. As the time for electing COBRA coverage has long past, you are no longer eligible for COBRA benefits. 

Furthermore, because you were hired by Smart Papers on or about February 9, 2001, you became eligible for Smart 

Paper's coverage which was comparable to the coverage provided by International Paper. When you obtained 

comparable coverage, you eligibility for COBRA ended. Thus, you are not currently eligible for COBRA benefits from 

International Paper. 

Cordially, 

Sharon L. Barger 

Benefits Consultant, Employee Benefits 

Office of the Plan Administrator 

/slb 

Encl . 

CC : File 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 28 of 33
Flex6 Calculation for Mike Meyer 

Social Security Number

Employee Data 

Social Security Number: 

Name: Mike Meyer 

Date of Birth: 

Date of Hire : 05/29/1979 

Marital Status : M 

Spouse's Date of Birth

Last Date of Hire: 05/29/1979 

Location Code: 002HAOH 

Current Annual Base Pay Amount: $70,600.08 

Date of Termination: 02/09/2001 

Credited Service: 21 .71000 

Vesting Service: 21 .69000 

Monthly Final Average Pay: $5,364.80 

Current Monthly Social Security : $1,602 .00 

Flex 6 Monthly Social Security : $1,299 .00 

Age 62 Monthly SS for Level income: $1,299 .00 

Age 65 Monthly SS for Level Income: $1,608 .00 

Processing Notes 

Prepared By: swp 11/07/2003 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 29 of 33
SUMMARY OF SEVERANCE AND PENSION 

Basic Demographic Information 

Age at retirement 49.08 Mike Meyer 

Credited service at termination for pension 21 .71 Name 

Vesting service at termination for pension 21 .69 

Service from last hire date for severance 21 .70 

Annual base pay at termination for severance $ 70,600 

5-year final average earnings for pension $ 5,365 Social Security Number 

Assumed social security without Flex 6 enhancement $ 1,602 

Assumed social security with Flex 6 enhancement $ 1,299 ** 

Severance 

Weeks of severance 38 .40 

Single sum severance payment $ 52,135 

ion 

Without Flex 6 

Monthly life annuity of $ 1,361.78 payable at normal retirement date 

x Early retirement factor 0.500 

= Monthly life annuity of $ 680.89 payable when you turn age 55 

Eligible for Flex 67 YES 

Optimum combination Age plus 6 and Service plus 0 

payable at age 65 

payable immediately 

* with level future earnings if not currently retirement eligible ; zero future earnings if currently retirement eligible 

** with zero future earnings if Flex 6 eligible 

Preparation Date : 11/07/2003 

Prepared By: swp 

With Flex 6 

Monthly life annuity of $ 1,471.43 

x Early retirement factor 0.668 

= Monthly life annuity of $ 982.92 

Adjusted age of 55.08 

Adjusted credited service of 21.71 

Adjusted vesting service of 21.69 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 30 of 33
TOTAL PENSION BENEFIT CALCULATION WITH FLEX 6 ENHANCEMENTS 

Your optimum Flex 6 combination is: Age plus 6 and Service plus 0. 

This calculation assumes that you work until the termination date selected . 

In addition, no projection is made for your Final Average Earnings 

Monthly Final Average Earnings (from before Flex 6 calculation shect) 

DETERMINATION OF MONTHL B 

$5,364.80 

A. .01667 x 21 .710)(0 $5,364.80 $ 1,941 .55 

PLUS: 

B. .005(0 x 0.00000 $5,364.80 

LESS: 

C. .01667 x 21 .71000 $1,299 .00 $ 470.12 

D. TOTAL $ 1,471.43 

MONTHLY BENEFIT PAYABLE AT 02/01/2017 $ 1,471,43 

Reduction for Early Retirement with Flex 6 0.66800 $ 488.51 

MONTHLY BENEFIT PAYABLE AT 03/01/2001 S 982.92 

Name Mike Meyer Retirement Date 03/0112001 

Social Security Number 86 Termination Date 02/0)99/2001 

Plan Number 001A Preparation Date 11/07/2003 

Prepared By swp 

CALCULATION DATA 

Birth Date Normal Retirement Date 

Spouse's Birth Date 56 

05/29/1979 Age at Retirement 49 .08333 

Vesting Service with Flex 6 21 .69000 Soc. Sec. Benefit with Flex 6 $1,299 .00 

Credited Service with Flex 6 21 .71000 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 31 of 33
To retiree To Contingent 

Annuitant 

$982.92 N/A SINGLE LIFE ANNUITY - You will receive a payment for your lifetime, 

payments stop at your death. 

$963.26 5 YEAR CERTAIN 

$914.12 10 YEAR CERTAIN 

5855.14 15 YEAR CERTAIN 

$796.17 20 YEAR CERTAIN 

CONTINGENT ANNUITANT ANNUITY OPTIONS - You will receive a monthly 

benefit during your lifetime and guarantee that the contingent 

annuitant you designate will receive a selected percentage of that 

benefit for their lifetime after your death. 

$884.63 $442.32 50% CONTINGENT ANNUTTANTIJOINT & SURVIVING SPOUSE 

$835.48 $626.61 

$786.34 $786.34 100% CONTINGENT ANNUITANT/JOINT & SURVIVING SPOUSE 

7596 CONTINGENT 

LIFE-TERM CERTAIN ANNUITY OPTIONS -This option provides you with a 

moodily benefit for your lifetime. If you die within the selected 

guaranteed period, your named beneficiary will continue to receive 

the same monthly amount for the balance of the period. If you live 

longer than the guaranteed period, payments stop at your death. 

12014 LEVEL INCOME OPTION - TLis anion pays a larger benefit to age 62 

and a benefit after age 62, reduced m account for social security. 

$56.25 thereafter Payments stop at you death. 

$1 .235 .81 to 02/01/2017 LEVEL INCOME OPTION -This option pays a larger benefit to age 65 

and a benefit after age 65, reduced to account for social security . 

$0.00 thereafter Payments stop at your death. 

$904.29 FULL CASH REFUND ANNUITY -This option provides you with a monthly 

benefit for lifetime with a guarantee that if you die before 

payments equal to the total annuity value, your named 

ANNUITY VALUE beneficiary will receive the difference in a lump sum. If you die 

$134,420.87 after the monthly payments exceed the initially value, payments stop 

at your death. 

the single life annuity is the basic form of 

ANTIJOINT & SURVIVING SPOUSE 

If you are married, the joint & surviving spouse annuity is the basic form of retirement 

benefit under the plan and is payable in the amounts shown under the 5096 contingent annuitant 

option above. 

SALARIED RETIREMENT 

OPTIONAL FORMS 

PLAN 

OF RETIREMENT BENEFITS 

Name: Mike Meyer Plan Number. 001A 

Social Security Number: Retirement Date: 03/0112001 

Date Prepared : 11107/2003 

Monthly Benefit Payable 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 32 of 33
SCHEDULE OF DEATH RENEFtT AFTER RET[REMENT 

DEATH BENEFITS AFTER 

Amount From 

$5,000.00 0310112001 Thereafter 

Name Mike Meyer Retirement Date 03101/2001 

Social Security Number 2 Hire Date 

Plan Number 001A Birth Date 

Date Prep" 11/0712003 

Case 1:01-cv-00109-SSB Document 73-3 Filed 09/17/2004 Page 33 of 33