Court Opinion

ID: 9394252
Source: CourtListenerOpinion
Date Created: 2023-05-12 20:01:49.546526+00
Date Added: 2024-06-11T17:18:58.170634
License: Public Domain

In the United States Court of Federal Claims

 ELECTRICAL WELFARE TRUST
 FUND, et al.,

                   Plaintiffs,                        No. 19-cv-353

                       v.                             Filed: May 12, 2023

 THE UNITED STATES,

                   Defendant.

                   ORDER DIRECTING ENTRY OF JUDGMENT
                         PURSUANT TO RULE 54(b)

       On March 8, 2019, Plaintiffs Electrical Welfare Trust Fund (EWTF), Operating

Engineers Trust Fund of Washington, D.C. (OETF), and Stone & Marble Masons of

Metropolitan Washington, D.C. Health and Welfare Fund (Stone Masons) filed their

Complaint, alleging Illegal Exaction and Fifth Amendment Takings claims against

Defendant stemming from certain payments into the Affordable Care Act Transitional

Reinsurance Program that Defendant had required of Plaintiffs. Complaint, ECF No. 1;

Second Amended Complaint, ECF No. 59.            Defendant moved to dismiss Plaintiffs’

Complaint on May 7, 2019, and this Court granted Defendant’s Motion to Dismiss as related

to OETF’s and Stone Mason’s Illegal Exaction claims, but denied the Motion as related to

those parties’ Takings claims and as to EWTF’s Illegal Exaction claim. ECF Nos. 6, 22.

Subsequently, Plaintiffs twice amended their Complaint, and the case proceeded on parallel

tracks related to the Illegal Exaction Claims and the Takings Claims, respectively. ECF Nos.

28, 59. This Order concerning partial Judgment relates only to the Illegal Exaction claims.
       On April 8, 2022, EWTF moved to certify a class of entities alleging Illegal Exaction

claims. ECF No. 53. On June 22, 2022, this Court certified the following class:

       All self-administered, self-insured employee health and welfare benefit plans
       that are or were subject to the assessment and collection of the Transitional
       Reinsurance Contribution under Section 1341 of the Affordable Care Act for
       benefit year 2014 (the “Exaction Class” or “Class”).

Class Certification Opinion, ECF No. 70 at 10–11.

       Following class certification, Class Counsel issued a Notice to proposed Exaction

Class members, and sent such Notice to approximately 650 plans identified by Government

records as being self-insured and self-administered (i.e., putative members of the Exaction

Class). See ECF Nos. 111, 92, 87-1. On November 11, 2022, this Court directed Class

Counsel to “certify final membership in the Exaction Class by identifying the name of each

member of the Exaction Class to the Court and providing, to the Court and Defendant, a

copy of the opt-in form completed by each Exaction Class member and submitted to Class

Counsel.” ECF No. 92 at 5.

       During this time period, EWTF and the Exaction Class (collectively, Class Plaintiffs)

filed a Motion for Summary Judgment on the Illegal Exaction Claim, which was

substantively unopposed by Defendant. See ECF No. 72 (Motion); Defendant’s Response

to Plaintiffs’ Motion for Summary Judgment, ECF No. 80. On December 21, 2022, this

Court granted the Class Plaintiffs’ Motion and stated its intent to direct entry of Judgment

on the Class’s Illegal Exaction claim pursuant to Rule 54(b). ECF No. 97. Class Plaintiffs

filed their initial Certification of Final Membership in the Exaction Class (ECF No. 106) on

February 2, 2023, and on February 10, 2023, Class Plaintiffs filed an unopposed

Supplemented Certification of Final Membership in the Exaction Class (ECF No. 111),

which included an exhibit listing a final Exaction Class membership of 357 entities and the

                                                                                          2
amount due to each entity. See ECF No. 111-1. The Class Plaintiffs requested the Court

enter an order directing the Clerk to enter partial Judgment pursuant to Rule 54(b) in favor

of the Exaction Class in the total amount of $185,230,024.42. ECF No. 111 at 4. The Class

Plaintiffs also detailed Class Counsel’s efforts to verify the eligibility of opt-in plans to be

part of the Exaction Class, as well as their efforts, working with Defendant, to verify amounts

owed to each class member. Id. at 2–4.

       On March 1, 2023, Defendant filed an Objection to Certification of Final

Membership in the Exaction Class, objecting to entry of Judgment related to 157 of the 357

proposed members of the Exaction Class. ECF No. 114 (Objection). Class Plaintiffs filed

their Reply in Further Support of Final Membership in the Exaction Class on March 28,

2023, providing further, helpful information. ECF No. 118. Subsequently, the parties met

and conferred and resolved their differences related to Defendant’s Objection to entry of

Judgment as to 157 members of the Exaction Class. Accordingly, on May 11, 2023, during

oral argument, Defendant’s counsel formally withdrew its Objection on the record and stated

that Defendant did not object to this Court directing entry of Judgment for all 357 members

of the Exaction Class. See Oral Argument Transcript, May 11, 2023. Class Counsel

confirmed on the record that the parties agreed that Judgment should be entered for the 357

members of the Exaction Class. The parties do not dispute the amount owed by Defendant

in total or to each Exaction Class member.

       This Court has thoroughly reviewed the parties’ briefs, exhibits, and arguments as to

the now-unopposed request for entry of Judgment related to the 357 members of the Exaction

Class, and finds that there is good cause shown to enter Judgment in favor of such Exaction

Class members.

                                                                                              3
       Accordingly, pursuant to Rule 54(b), there being no just reason for delay, the Clerk

of Court is DIRECTED to enter partial Judgment in favor of the 357 Exaction Class

Plaintiffs in the total amount of $185,230,024.42 in damages, to be distributed as set forth

in the attached exhibit, initially filed by Plaintiffs and subsequently approved by Defendant.

See ECF No. 111-1.

       IT IS SO ORDERED.

                                                              Eleni M. Roumel
                                                               ELENI M. ROUMEL
                                                                    Judge

                                                                                            4
EXHIBIT 1
SISA Record
 Identifying       Submission Type                                                Name                                2014 Damages
   Number

    54         E‐mail/Regular Mail   1199SEIU GREATER NEW YORK BENEFIT FUND                                            $1,880,487.00
    50         E‐mail/Regular Mail   1199SEIU HOME CARE EMPLOYEES BENEFIT FUND                                         $1,509,480.00
    37         E‐mail/Regular Mail   1199SEIU NATIONAL BENEFIT FUND FOR HEALTH AND HUMAN SERVICE EMPLOYEES            $12,141,297.00
    227        Online Portal         ADMINISTRATIVE DISTRICT COUNCIL 1 WELFARE FUND                                     $204,876.00
    635        E‐mail/Regular Mail   ADVENTIST HEALTH EMPLOYEE MEDICAL PLAN ‐ BASE*
                                                                                                                       $1,895,859.00
    635        E‐mail/Regular Mail   ADVENTIST HEALTH EMPLOYEE MEDICAL PLAN ‐ ENGAGED*
    473        E‐mail/Regular Mail   AFL‐AGC BUILDING TRADES WELFARE PLAN                                                 $56,301.21
    47         Online Portal         AFTRA HEALTH FUND                                                                  $843,822.00
    380        E‐mail/Regular Mail   AHMC HEALTHCARE INC.                                                               $425,817.00
    606        Online Portal         ALASKA ELECTRICAL HEALTH AND WELFARE FUND                                          $430,164.00
    442        E‐mail/Regular Mail   ALLIED SERVICES DIVISION WELFARE FUND                                              $151,179.21
    488        Online Portal         ARKANSAS BEST CORPORATION EMPLOYEE WELFARE BENEFIT PLAN                            $471,555.00
    237        Online Portal         AUTOMATIC SPRINKLER LOCAL 281 U.A. WELFARE FUND                                    $137,781.00
    355        E‐mail/Regular Mail   AVANT MINISTRIES MISSIONARY MEDICAL AID PLAN                                         $21,924.00
    399        Online Portal         BAKERY AND CONFECTIONERY UNION AND INDUSTRY INTERNATIONAL HEALTH BENEFITS FUND       $72,470.79
    239        E‐mail/Regular Mail   BAKERY CRACKER PIE & YEAST WAGON DRIVERS LOCAL 734 WELFARE FUND                    $175,896.00
    358        E‐mail/Regular Mail   BANNER HEALTH MASTER HEALTH AND WELFARE BENEFIT PLAN                              $2,794,369.41
     9         E‐mail/Regular Mail   BARROW INDUSTRIES INC.                                                                $6,489.00
    260        Online Portal         BEER INDUSTRY LOCAL UNION NO. 703 HEALTH AND WELFARE FUND                            $85,428.00
    377        Online Portal         BENEFIT MANAGEMENT INC HEALTHCARE PLAN                                                $6,008.31
    643        Online Portal         BEST LIFE AND HEALTH INSURANCE COMPANY                                                $1,323.00
    508        Online Portal         BLUE BELL CREAMERIES INC. WELFARE BENEFITS PLAN                                    $325,078.11
    443        Online Portal         BLUE CROSS AND BLUE SHIELD OF FLORIDA INC                                          $650,243.79
               Online Portal         BLUE CROSS BLUE SHIELD OF MICHIGAN MEDICAL PLAN*
               Online Portal         BCBSM RETIREE MEDICAL BENEFIT PLAN*
                                                                                                                        $860,915.79
               Online Portal         EMERGING MARKETS MEDICAL PLAN*
               Online Portal         EMERGING MARKETS RETIREE MEDICAL BENEFIT PLAN*
    416        Online Portal         BLUE CROSS AND BLUE SHIELD OF NORTH CAROLINA RETIREE MEDICAL BENEFITS PLAN*
                                                                                                                        $574,238.70
    416        Online Portal         BLUE CROSS AND BLUE SHIELD OF NORTH CAROLINA WELFARE BENEFIT PLAN*
    471        E‐mail/Regular Mail   BLUE CROSS BLUE SHIELD OF ALABAMA                                                  $435,309.21
    593        Online Portal         BULL CONCRETE CORP.                                                                   $1,113.21
    127        Online Portal         C AND O EMPLOYEES HOSPITAL ASSOC                                                     $77,364.00
    645        Online Portal         CALIFORNIA IRONWORKERS FIELD WELFARE TRUST                                        $1,455,993.00
    611        Online Portal         CALIFORNIA WATER SERVICE PPO PLAN                                                  $135,954.00
    342        E‐mail/Regular Mail   CARPENTERS' HEALTH AND WELFARE TRUST FUND OF ST. LOUIS                            $1,701,882.00
    603        Online Portal         CARPENTERS TRUSTS OF WESTERN WA                                                   $1,036,603.26
    419        Online Portal         CATSKILL AREA SCHOOLS EMPLOYEE BENEFIT PLAN                                        $233,982.00
               Online Portal         CDW LLC                                                                            $612,938.34
               Online Portal         CEMENT MASONS INSTITUTE LOCAL 502 WELFARE TRUST FUND                               $119,889.00
               Online Portal         CEMENT MASONS LOCAL NO. 502 RETIREE WELFARE FUND                                     $14,133.00
    278        Online Portal         CENTRAL LABORERS WELFARE FUND                                                      $259,160.58
    230        Online Portal         CENTRAL STATES SOUTHEAST AND SOUTHWEST AREAS ACTIVE HEALTH AND WELFARE FUND      $11,031,993.00
    231        Online Portal         CENTRAL STATES SOUTHEAST AND SOUTHWEST AREAS RETIREE HEALTH AND WELFARE FUND       $702,828.00
    265        Online Portal         CHAUFFEURS TEAMSTERS HELPERS LOCAL 301                                             $142,065.00
    293        E‐mail/Regular Mail   CHER MAKE SAUSAGE CO. EMPLOYEE HEALTH CARE PLAN                                      $12,726.00
    235        Online Portal         CHICAGO AREA I.B. OF T. HEALTH AND WELFARE TRUST FUND                              $117,558.00
    373        Online Portal         CHICAGO LABORERS DISTRICT COUNCIL RETIREE HEALTH AND WELFARE FUND                  $355,824.00
    255        Online Portal         CHICAGO REGIONAL COUNCIL OF CARPENTERS WELFARE FUND                               $2,188,494.00
    240        Online Portal         CHICAGO TILE INSTITUTE WELFARE FUND                                                  $69,860.70
    254        E‐mail/Regular Mail   CHRISTIAN BROTHERS EMPLOYEE BENEFIT TRUST                                         $1,945,293.21
    524        Online Portal         CITY OF ODESSA ‐ FAMILY HEALTH ADMINISTRATORS                                      $119,700.00
    158        Online Portal         COBALT BENEFITS GROUP LLC EMPLOYEE BENEFIT PLAN*
                                                                                                                          $8,210.79
    158        Online Portal         COBALT BENEFITS GROUP LLC*
    596        E‐mail/Regular Mail   COLMAC INDUSTRIES, INC EMPLOYEE BENEFITS PLAN                                        $20,331.99
    200        E‐mail/Regular Mail   COMMUNITY HEALTH NETWORK, INC. EMPLOYEE HEALTH BENEFITS PLAN                      $1,068,795.00
    612        Online Portal         COMMUNITY HOSPITAL OF THE MONTEREY PENINSULA                                       $227,745.00
    123        E‐mail/Regular Mail   CONNECTICUT CARPENTERS HEALTH FUND                                                 $338,877.00
    22         E‐mail/Regular Mail   CONNECTICUT LABORERS' HEALTH FUND                                                  $392,427.00

                                                                           1
SISA Record
 Identifying       Submission Type                                                  Name                                               2014 Damages
   Number

    14         Online Portal         CONNECTICUT PIPE TRADES HEALTH FUND                                                                 $160,981.38
    210        Online Portal         CORESOURCE INC NOW KNOW AS TRUSTMARK HEALTH BENEFITS INC                                             $85,322.79
    336        Online Portal         CRAWFORD COUNTY EMPLOYEE HEALTH PLAN*
                                                                                                                                          $17,262.00
    336        Online Portal         CRAWFORD COUNTY EMPLOYEE MEDICAL AND PRESCRIPTION DRUG BENEFIT PLAN*
     48        E‐mail/Regular Mail   D.C 1707 LOCAL 1389 HOME HEALTH CARE EMPLOYEES HEALTH AND WELFARE FUND                              $262,541.79
    359        E‐mail/Regular Mail   DAKOTA BOYS AND GIRLS RANCH                                                                          $30,555.00
    581        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF AGRESERVES INC 87‐0481574                     $25,452.00
    582        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF AGRI NORTHWEST 87‐0481574                     $25,767.00
    552        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF BENEFICIAL FINANCIAL GRP 87‐0115120            $5,418.00
    553        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF BENEFICIAL FNCL LIFE AGT 87‐0115120               $63.00
    147        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF BERBERIAN NUT COMPANY 26‐0498896               $6,111.00
    567        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF BONNEVILLE INTL CORP 87‐0266746                $1,197.00
    558        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF BRIGHAM YOUNG UNIVERSITY 87‐0217280          $529,767.00
    650        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF BYU HAWAII CAMPUS 99‐0083825                  $38,430.00
    536        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF BYU IDAHO 82‐0207699                         $174,510.00
    87         E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF CITY CREEK RESERVES INC 20‐8152281             $1,449.00
    132        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF COP CALLED POSITIONS 23‐7300405                $1,134.00
    560        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF CORP OF PRESIDING BISHOP 87‐0234341          $736,659.00
    133        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF CORP OF THE PRESIDENT 23‐7300405             $277,641.00
    561        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF CPB SEASONAL BENEFITS GP 87‐0234341            $3,087.00
    565        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF CUSTODIANS ‐ CENTRAL PAY 87‐0234342          $178,101.00
    554        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF DESERET BOOK COMPANY 87‐0128267               $31,122.00
    583        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF DESERET CATTLE AND CITRUS 87‐0481574           $9,828.00
    584        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF DESERET CATTLE AND TIMBER 87‐0481574            $630.00
    159        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF DESERET CATTLE FEEDERS 27‐2588752              $3,150.00
    530        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF DESERET DIGITAL MEDIA 80‐0483901              $18,018.00
    585        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF DESERET FARMS INC 87‐0481574                   $8,505.00
    586        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF DESERET FARMS OF RUSKIN 87‐0481574              $945.00
    566        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF DESERET INDUSTRIES 87‐0234342                  $1,575.00
    574        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF DESERET MANAGEMENT CORPO 87‐0274433            $3,780.00
    579        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF DESERET MUTUAL 87‐0440163                     $45,486.00
    555        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF DESERET NEWS 87‐0128317                       $11,403.00
    576        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF DESERET TRUST COMPANY 87‐0291656               $2,520.00
    449        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF EAST CENTRAL FLORIDA SER 59‐2996410             $126.00
    544        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF ENSIGN PEAK ADVISORS 84‐1432969                $6,363.00
    588        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF FARMLAND RESERVE INC 87‐0569880                $3,276.00
    652        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF HAWAII RESERVES INC 99‐0306760                 $2,772.00
    569        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF KIRO FM 87‐0266746                            $10,521.00
    570        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF KPKX 87‐0266746                                   $63.00
    568        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF KSL INC 87‐0266746                            $35,784.00
    571        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF KSWD 87‐0266746                                $2,772.00
    572        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF KTAR AM 87‐0266746                             $9,891.00
    575        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF LDS BUSINESS COLLEGE 87‐0280678                $8,946.00
    562        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF LDS CHURCH CUSTODIANS 87‐0234341                  $63.00
    577        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF LDS FAMILY SERVICES 87‐0299862                $26,271.00
    559        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF NORTHPOINT IRRIGATION CO 87‐0224719             $315.00
    651        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF POLYNESIAN CULTURAL CENT 99‐0109908           $21,861.00
    591        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF PROPERTY RESERVES INC 87‐6128054               $4,473.00
    135        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF SECOND QUORUM 23‐7300405                       $3,087.00
    136        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF SEMINARIES AND INSTITUTES 23‐7300405         $231,588.00
    148        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF SOUTH VALLEY ALMOND COMP 26‐0499035            $6,111.00
    587        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF SOUTH VALLEY FARMS 87‐0481574                  $8,316.00
    590        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF SUBURBAN LAND RESERVE 87‐0687704               $2,268.00
    452        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF TAYLOR CREEK MANAGEMENT 59‐3439096              $378.00

    563        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF TEMP INTERNATIONAL ASSIGNMENT 87‐0234341       $1,638.00

    580        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF TEMPLE SQUARE HOSPITALITY 87‐0460433           $5,481.00
    592        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF THRASHER RESEARCH FUND 87‐6179851               $378.00

                                                                            2
SISA Record
 Identifying       Submission Type                                                 Name                                               2014 Damages
   Number

    556        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF UTAH HOME FIRE INSURANCE 87‐0187345               $63.00
    157        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF UTAH PROPERTY MANAGEMENT 27‐1460435           $11,907.00
    573        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF W T M X 87‐0266746                              $252.00
    564        E‐mail/Regular Mail   DESERET HEALTHCARE EMPLOYEE BENEFITS PLAN ON BEHALF OF WELFARE PRODUCTION PROJECT 87‐0234341           $126.00
    362        E‐mail/Regular Mail   DIAMOND OIL & GAS, LLC                                                                                $4,871.79
    125        Online Portal         DIRECTORS GUILD OF AMERICA ‐ PRODUCER HEALTH PLAN                                                  $676,368.00
    338        E‐mail/Regular Mail   DISTRICT NO. 9 INTERNATIONAL ASSOCIATION OF MACHINISTS AND AEROSPACE WORKERS WELFARE TRUST         $367,416.00
    551        Online Portal         DYSART UNIFIED SCHOOL DISTRICT                                                                     $151,494.21
    396        Online Portal         ELECTRICAL WELFARE TRUST FUND                                                                     $1,038,429.00
    196        Online Portal         ELECTRICAL WORKERS BENEFIT TRUST FUND                                                              $238,203.00
    12         Online Portal         ELECTRICAL WORKERS HEALTH AND WELFARE FUND LOCAL 103 IBEW                                          $693,693.00
    281        Online Portal         ELECTRICAL WORKERS INSURANCE FUND                                                                  $433,458.90
               Online Portal         ELECTRICIANS HEALTH AND WELFARE IBEW 995                                                             $51,093.00
    533        Online Portal         EMPLOYEE BENEFIT MANAGEMENT SERVICES INC                                                             $23,178.96
    521        Online Portal         EMPLOYERS DIRECT HEALTH                                                                               $8,554.14
    156        E‐mail/Regular Mail   ENGINEERED BIOPHARMACEUTICALS HEALTH BENEFIT PLAN                                                     $1,083.60
    212        Online Portal         EVERENCE MEDICAL EXPENSE PLAN                                                                        $34,142.85
    56         Online Portal         EXCELLUS HEALTH PLAN INC                                                                           $523,108.53
    305        Online Portal         FEDERATED MUTUAL INSURANCE COMPANY EMPLOYEE MEDICAL PLAN                                           $318,150.00
    234        Online Portal         FHN MEMORIAL HOSPITAL                                                                                $95,484.69
    614        E‐mail/Regular Mail   FICO KAISER PERMANENTE HEALTH REIMBURSEMENT ACCOUNT                                                   $7,056.00
    477        Online Portal         FOX EVERETT INC EMPLOYEE BENEFIT PLAN                                                                 $9,777.60
    268        Online Portal         FOX VALLEY LABORERS HEALTH AND WELFARE FUND                                                        $170,100.00
                                     GENERAL AUTHORITY HEALTH AND WELFARE PLAN ON BEHALF OF THE CORPORATION OF THE PRESIDENT OF THE
    134        E‐mail/Regular Mail                                                                                                       $12,915.00
                                     CHURCH OF JESUS CHRIST OF LATTER‐DAY SAINTS 23‐7300405
    309        E‐mail/Regular Mail   GROUP HEALTH PLAN INC.                                                                             $716,306.85
    383        E‐mail/Regular Mail   GROUP HEALTH PROGRAM OF NTCA AND ITS MEMBERS                                                      $2,725,485.21
    228        Online Portal         HEALTH AND WELFARE DEPT OF THE CONSTRUCTION AND GENERAL LABORERS OF CHICAGO AND VICINITY          $1,456,434.00
    262        Online Portal         HEALTH AND WELFARE FUND OF THE EXCAVATING GRADING AND ASPHALT CRAFT LOCAL NO. 731                    $72,007.11
    534        E‐mail/Regular Mail   HEALTH BENEFIT PLAN FOR EMPLOYEES OF ALLEGIANCE BENEFIT PLAN MANAGEMENT, INC.                        $28,602.00
    319        Online Portal         HEALTH FITNESS CORPORATION                                                                         $105,392.07
    446        Online Portal         HEALTH OPTIONS INC                                                                                 $267,498.00
    11         Online Portal         HEALTH PLANS INC.                                                                                    $24,570.00
    393        E‐mail/Regular Mail   HEALTHPARTNERS ASSOCIATES INC.                                                                        $4,211.55
    314        E‐mail/Regular Mail   HEALTHPARTNERS CENTRAL MINNESOTA CLINICS INC.                                                        $13,584.69
    177        E‐mail/Regular Mail   HEARTLAND HEALTH AND WELLNESS FUND                                                                $1,660,365.00
    94         Online Portal         HEAVY AND GENERAL LABORERS LOCAL UNIONS 472 AND 172 OF NEW JERSEY WELFARE FUND                     $720,468.00
    140        Online Portal         HIGHMARK INC. FORMERLY KNOWN AS HOSPITAL SERVICE ASSOCIATION OF NORTHEASTERN PENNSYLVANIA          $109,557.00
    98         Online Portal         HOLYOKE MEDICAL CENTER                                                                             $112,853.79
    93         E‐mail/Regular Mail   I.B.T. LOCAL 863 WELFARE FUND                                                                      $160,587.00
    80         Online Portal         I.U.O.E. LOCAL 649 HEALTH REIMBURSEMENT ARRANGEMENT FUND                                           $235,746.00
    249        Online Portal         IBEW LOCAL 701 WELFARE FUND                                                                        $204,687.00
    340        Online Portal         IBEW LOCAL NO 1 HEALTH AND WELFARE FUND                                                            $456,435.00
    194        Online Portal         IBEW LOCAL NO 129 HEALTH AND WELFARE FUND                                                            $38,997.00
    15         Online Portal         IBT LOCAL 191 HEALTH SERVICE INSURANCE PLAN                                                        $193,347.00
    229        E‐mail/Regular Mail   IBT UNION LOCAL NO 710 HEALTH AND WELFARE FUND                                                     $360,801.00
     99        E‐mail/Regular Mail   ILA LOCAL 1478‐2 WELFARE FUND                                                                        $57,078.00
    199        E‐mail/Regular Mail   INDIANA LABORERS WELFARE FUND                                                                     $1,180,683.00
    204        Online Portal         INDIANA TEAMSTERS HEALTH BENEFITS FUND                                                             $471,366.00
    619        Online Portal         INTERMOUNTAIN HEALTHCARE GROUP HEALTH PLAN                                                        $2,844,599.94
    226        E‐mail/Regular Mail   INTERNATIONAL ASSOCIATION OF HEALTH AND FROST INSULATORS LOCAL 17 WELFARE FUND                     $163,989.00
    151        E‐mail/Regular Mail   INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 112 HEALTH & WELFARE FUND                         $117,180.00
     40        Online Portal         INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 25 MARINE DIVISION MEDICAL PLAN                   $148,743.00
    648        E‐mail/Regular Mail   IPM HEALTH & WELFARE TRUST OF CALIFORNIA                                                           $185,094.00
     7         Online Portal         IRON WORKERS DISTRICT COUNCIL OF NEW ENGLAND WELFARE PLAN                                          $174,510.00
    291        Online Portal         IRON WORKERS HEALTH FUND OF EASTERN MICHIGAN                                                       $190,326.15
    395        Online Portal         IRON WORKERS LOCAL 568 HEALTH AND WELFARE                                                            $15,372.00
    410        Online Portal         IUOE LOCAL 132 HEALTH & WELFARE FUND                                                               $181,566.00

                                                                            3
SISA Record
 Identifying       Submission Type                                                  Name                                                     2014 Damages
   Number

    95         Online Portal         J AND J SNACK FOODS CORP                                                                                  $191,268.00
    290        Online Portal         JOINT BOARD OF TRUSTEES IBEW LOCAL 252 HEALTH AND WELFARE FUND                                              $65,016.00
    376        Online Portal         KANSAS BUILDING TRADES OPEN END HEALTH AND WELFARE TRUST FUND                                             $122,724.00
    122        E‐mail/Regular Mail   KENTUCKY LABORERS DISTRICT COUNCIL HEALTH AND WELFARE FUND                                                $197,043.21
    641        Online Portal         KERN LEGACY CLASSIC CHOICE AND NETWORK PLUS                                                              $1,137,402.00
    270        Online Portal         KIRBY FOODS INC                                                                                             $14,875.56
     60        E‐mail/Regular Mail   KOPPERS PERFORMANCE CHEMICALS                                                                               $31,689.00
    257        E‐mail/Regular Mail   KOPPERS RAILROAD STRUCTURES                                                                                  $4,095.00
    109        E‐mail/Regular Mail   LABORERS' DISTRICT COUNCIL BUILDING AND CONSTRUCTION HEALTH AND WELFARE FUND                              $223,701.66
    108        E‐mail/Regular Mail   LABORERS' DISTRICT COUNCIL HEAVY AND HIGHWAY CONSTRUCTION HEALTH AND WELFARE FUND                         $191,507.40
    276        E‐mail/Regular Mail   LABORERS LOCAL 231 HEALTH + WELFARE PLAN                                                                    $35,973.00
    351        Online Portal         LEGGETT & PLATT INCORPORATED EMPLOYEE BENEFIT FUND                                                        $891,765.00
    261        E‐mail/Regular Mail   LINE CONSTRUCTION BENEFIT FUND                                                                           $4,109,931.00
    39         Online Portal         LOCAL 1102 HEALTH AND BENEFIT FUND                                                                        $320,355.00
    27         E‐mail/Regular Mail   LOCAL 1205 WELFARE FUND                                                                                     $83,265.21
    131        Online Portal         LOCAL 1964 ILA HEALTH AND INSURANCE FUND                                                                  $111,782.79
    277        E‐mail/Regular Mail   LOCAL 309 ELECTRICAL HEALTH AND WELFARE FUND                                                                $81,333.00
    247        Online Portal         LOCAL 705 INTERNATIONAL BROTHERHOOD OF TEAMSTERS HEALTH AND WELFARE PLAN                                  $249,921.00
     65        E‐mail/Regular Mail   LOCAL 73 HEALTH AND WELFARE FUND                                                                            $38,304.00
     28        Online Portal         LOCAL 804 WELFARE TRUST FUND                                                                              $867,321.00
    130        E‐mail/Regular Mail   LOCAL 808 IBT HEALTH AND WELFARE FUND                                                                     $100,296.00
    110        E‐mail/Regular Mail   LOCAL 837 HEALTH AND WELFARE PLAN                                                                           $32,508.00
    243        E‐mail/Regular Mail   LOCAL NO. 4 SEIU HEALTH & WELFARE FUND                                                                    $281,988.00
                                     LOCAL NO. 731 I. B. OF T. GARAGE ATTENDANTS, LINEN AND LAUNDRY HEALTH AND WELFARE FUND, BY THE LOCAL
    263        E‐mail/Regular Mail                                                                                                             $193,513.95
                                     NO. 731, I.B. OF T. HEALTH AND WELFARE FUND, SUCCESSOR IN INTEREST
                                     LOCAL NO. 731, I.B. OF T. PRIVATE SCAVENGERS HEALTH AND WELFARE FUND, BY THE LOCAL NO. 731 I.B. OF T.
    242        E‐mail/Regular Mail                                                                                                             $248,157.00
                                     HEALTH AND WELFARE FUND, SUCCESSOR IN INTEREST
    378        Online Portal         LOCAL UNION NO. 226 IBEW OPEN END HEALTH AND WELFARE TRUST FUND                                             $52,227.00
    238        Online Portal         LOCAL UNION NO. 9 IBEW AND OUTSIDE CONTRACTORS HEALTH AND WELFARE FUND                                    $175,014.00
    181        Online Portal         LOMA LINDA UNIVERSITY BEHAVIORAL MEDICINE CENTER EMPLOYEE HEALTH PLAN                                       $20,100.15
    625        Online Portal         LOMA LINDA UNIVERSITY EMPLOYEE HEALTH PLAN                                                                $149,566.41
    182        Online Portal         LOMA LINDA UNIVERSITY HEALTH CARE EMPLOYEE HEALTH PLAN                                                    $215,871.39
    535        Online Portal         LOMA LINDA UNIVERSITY HEALTH SERVICES EMPLOYEE HEALTH PLAN                                                  $50,480.01
    636        Online Portal         LOMA LINDA UNIVERSITY MEDICAL CENTER EMPLOYEE HEALTH PLAN                                                 $600,101.46
    23         E‐mail/Regular Mail   MASHANTUCKET PEQUOT HEALTH BENEFITS PLAN                                                                  $746,082.54
     5         Online Portal         MASS. BRICKLAYERS AND MASONS HEALTH WELFARE FUND                                                          $251,244.00
    328        Online Portal         MAYO CLINIC                                                                                              $6,453,153.00
    294        Online Portal         MAYO CLINIC HEALTH SYSTEM EAU CLAIRE HOSPITAL, INC.                                                       $283,878.00
    313        Online Portal         MAYO CLINIC HEALTH SYSTEM MANKATO                                                                         $221,130.00
    317        E‐mail/Regular Mail   MAYO CLINIC HEALTH SYSTEM AUSTIN                                                                            $99,351.00
    303        E‐mail/Regular Mail   MAYO CLINIC HEALTH SYSTEM EAU CLAIRE CLINIC, INC.                                                          $152,649.00
    321        E‐mail/Regular Mail   MAYO CLINIC HEALTH SYSTEM RED WING                                                                          $73,395.00
    53         Online Portal         MEBA MEDICAL AND BENEFITS PLAN                                                                            $314,424.81
    172        Online Portal         MEDBEN EMPLOYEES HEALTH & WELFARE BENEFIT PLAN                                                              $14,510.79
    454        E‐mail/Regular Mail   MEMORIAL HEALTHCARE SYSTEM EMPLOYEE HEALTHCARE PROGRAM                                                   $1,368,234.00
    279        E‐mail/Regular Mail   MICHIGAN CONFERENCE OF TEAMSTERS WELFARE FUND                                                            $1,775,088.00
                                     MICHIGAN UNITED FOOD AND COMMERCIAL WORKERS UNIONS AND EMPLOYERS HEALTH AND WELFARE FUND BY
               E‐mail/Regular Mail                                                                                                             $795,773.79
                                     THE HEARTLAND HEALTH AND WELLNESS FUND, SUCCESSOR IN INTEREST
                                     MICHIGAN UNITED FOOD AND COMMERCIAL WORKERS UNIONS AND EMPLOYERS RETIREE HEALTH AND WELFARE
               E‐mail/Regular Mail   FUND F/K/A MICHIGAN UNITED FOOD AND COMMERCIAL WORKERS UNIONS AND EMPLOYERS HEALTH AND WELFARE              $7,391.79
                                     FUND
    198        Online Portal         MID CENTRAL OPERATING ENGINEERS HEALTH AND WELFARE FUND                                                   $715,512.42
    264        Online Portal         MIDWEST OPERATING ENGINEERS RETIREE WELFARE PLAN                                                         $1,744,995.00
    267        Online Portal         MIDWEST OPERATING ENGINEERS WELFARE FUND                                                                  $348,999.00
    352        E‐mail/Regular Mail   MO‐KAN SHEET METAL WORKERS WELFARE FUND                                                                   $286,146.00
    644        E‐mail/Regular Mail   MOTION PICTURE INDUSTRY HEALTH PLAN                                                                      $4,305,231.00
    405        Online Portal         NATIONAL ASSOCIATION OF LETTER CARRIERS HEALTH BENEFIT PLAN FOR EMPLOYEES AND STAFF                         $74,193.21
    397        Online Portal         NATIONAL ASSOCIATION OF LETTER CARRIERS HEALTH BENEFIT PLAN HIGH OPTION                                  $8,504,937.63

                                                                              4
SISA Record
 Identifying       Submission Type                                                  Name                                                 2014 Damages
   Number

               Online Portal         NATIONAL AUTOMATIC SPRINKLER INDUSTRY WELFARE FUND                                                   $2,344,356.00
               Online Portal         NATIONAL AUTOMATIC SPRINKLER METAL TRADES WELFARE FUND                                                  $49,959.00
    119        Online Portal         NATIONAL ELEVATOR INDUSTRY HEALTH BENEFIT PLAN                                                       $4,336,877.79
    269        Online Portal         NECA‐IBEW WELFARE TRUST FUND                                                                         $1,017,324.00
    25         E‐mail/Regular Mail   NEW ENGLAND HEALTHCARE EMPLOYEES WELFARE FUND                                                         $614,691.00
    35         Online Portal         NEW YORK HOTEL TRADES COUNCIL & AFFILATED LOCALS STAFF INSURANCE FUND                                 $162,981.00

     55        Online Portal         NEW YORK HOTEL TRADES COUNCIL AND HOTEL ASSOCIATION OF NEW YORK CITY INC. HEALTH BENEFITS FUND       $4,048,443.00

    283        Online Portal         NGS AMERICAN INC                                                                                       $17,835.93
                                     NORTH ATLANTIC STATES CARPENTERS HEALTH BENEFITS FUND FORMERLY NEW ENGLAND CARPENTERS HEALTH
     8         E‐mail/Regular Mail                                                                                                         $933,345.00
                                     BENEFITS FUND
    304        E‐mail/Regular Mail   NORTH CENTRAL STATES REGIONAL COUNCIL OF CARPENTERS HEALTH FUND                                       $427,077.00
    102        Online Portal         NORTHEAST CARPENTERS HEALTH FUND (FORMERLY KNOWN AS NJ CARPENTERS WELFARE FUND)                       $887,859.00
    104        Online Portal         NORTHERN NEW JERSEY TEAMSTERS BENEFIT PLAN                                                            $273,672.00
    422        E‐mail/Regular Mail   NRECA GROUP BENEFITS TRUST                                                                           $5,499,522.00
    176        Online Portal         OHIO CONFERENCE OF TEAMSTERS AND INDUSTRY HEALTH AND WELFARE FUND                                     $264,726.00
               Online Portal         OPERATING ENGINEERS HEALTH AND WELFARE FUND LOCAL 12                                                 $1,687,833.00
    349        E‐mail/Regular Mail   OPERATING ENGINEERS LOCAL 148 HEALTH AND WELFARE TRUST                                                  $44,919.00
     6         Online Portal         PAINTERS AND ALLIED TRADES DISTRICT COUNCIL #35 HEALTH BENEFITS FUND                                  $237,195.00
    100        E‐mail/Regular Mail   PAINTERS DISTRICT COUNCIL 711 HEALTH PLAN                                                             $226,296.00
    126        E‐mail/Regular Mail   PAINTERS DISTRICT COUNCIL NO. 30 HEALTH AND WELFARE PLAN                                              $124,110.00
    253        E‐mail/Regular Mail   PARK NICOLLET HEALTH SERVICES                                                                         $697,886.91
    213        Online Portal         PARKVIEW HEALTH SYSTEM INC. SIGNATURE CARE EMPLOYEE BENEFIT PLAN*
                                                                                                                                           $819,063.00
    213        Online Portal         PARKVIEW HEALTH SYSTEM INC.*
    392        E‐mail/Regular Mail   PEPCO HOLDINGS INC WELFARE PLAN FOR ACTIVE EMPLOYEES*
                                                                                                                                           $674,954.91
    392        E‐mail/Regular Mail   PEPCO HOLDINGS INC WELFARE PLAN FOR RETIREES*
    86         E‐mail/Regular Mail   PICO ENTERPRISES, INC. BENEFIT PLAN                                                                     $4,296.60
    224        Online Portal         PIPE FITTERS WELFARE FUND LOCAL 597                                                                   $843,066.00
    202        Online Portal         PIPE TRADES INDUSTRY HEALTH AND WELFARE PLAN                                                          $316,449.00
    308        E‐mail/Regular Mail   PIPE TRADES SERVICES MN WELFARE FUND (DUQ93NVKPR)                                                     $762,633.90
    497        Online Portal         PIPELINE INDUSTRY BENEFIT FUND                                                                        $615,496.14
    246        E‐mail/Regular Mail   PLUMBERS & PIPEFITTERS LOCAL NO. 25 WELFARE PLAN                                                      $109,935.00
    339        Online Portal         PLUMBERS AND PIPEFITTERS WELFARE EDUCATIONAL FUND                                                     $446,292.00
               E‐mail/Regular Mail   PLUMBERS AND STEAMFITTERS LOCAL 33 HEALTH AND WELFARE TRUST                                           $131,796.00
    512        Online Portal         PLUMBERS LOCAL 68 WELFARE FUND                                                                        $190,260.00

    166        Online Portal         PLUMBERS PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO 392 HEALTH AND WELFARE PLAN     $187,992.00

    223        Online Portal         PLUMBERS WELFARE FUND LOCAL 130 U A                                                                   $410,067.00
    302        Online Portal         POTAWATOMI CARTER CASINO HOTEL                                                                          $17,577.00
    324        E‐mail/Regular Mail   PREFERREDONE ADMINISTRATIVE SERVICES, INC.                                                              $40,509.00
    402        E‐mail/Regular Mail   QUARLES PETROLEUM INC ‐ ANTHEM VA BLUE CROSS BLUE SHIELD                                                $30,492.00
    495        E‐mail/Regular Mail   QUIKTRIP CORPORATION EMPLOYEE BENEFITS PLAN                                                           $925,596.00
    272        E‐mail/Regular Mail   RAILROAD MAINTENANCE AND INDUSTRIAL HEALTH AND WELFARE FUND                                           $175,266.00
    372        Online Portal         RETIREE MEDICAL PLAN OF THE PLUMBERS LOCAL 130 UA                                                       $26,712.00
    325        E‐mail/Regular Mail   RHSC INC.                                                                                               $18,579.96
    170        E‐mail/Regular Mail   RIVERSIDE RADIOLOGY AND INTERVENTIONAL ASSOCIATES, INC.                                                 $28,539.00
    623        E‐mail/Regular Mail   ROBERT F. KENNEDY FARMWORKERS MEDICAL PLAN                                                            $357,147.00
               E‐mail/Regular Mail   ROCHESTER LABORERS WELFARE AND SUPPLEMENTAL UNEMPLOYMENT BENEFIT FUND                                   $86,121.00
    330        E‐mail/Regular Mail   ROCHESTER PUBLIC SCHOOL DISTRICT                                                                      $229,656.42
    599        E‐mail/Regular Mail   RODDA PAINT CO. HEALTH & WELFARE PLAN                                                                   $35,406.00
               Online Portal         ROOFERS LOCAL 74203 WELFARE FUND                                                                        $29,358.00
    236        E‐mail/Regular Mail   ROOFERS UNIONS WELFARE TRUST FUND                                                                     $310,716.00
    628        Online Portal         SAG‐AFTRA HEALTH PLAN                                                                                $1,852,245.36
    608        E‐mail/Regular Mail   SAMARITAN HEALTH SERVICES BENEFIT PLAN                                                                $489,384.00
    647        E‐mail/Regular Mail   SAN DIEGO COUNTY EMPLOYEES RETIREMENT ASSOCIATION                                                       $93,107.07
               Online Portal         SAN DIEGO ELECTRICAL HEALTH AND WELFARE FUND LOCAL 569                                                $247,275.00
    191        E‐mail/Regular Mail   SANDUSKY NEWSPAPERS, INC                                                                                $42,840.00
    174        Online Portal         SANFORD HEALTH PLAN                                                                                  $2,415,111.93

                                                                             5
SISA Record
 Identifying       Submission Type                                                 Name                                                  2014 Damages
   Number

    345        E‐mail/Regular Mail   SCHELL AND KAMPETER, INC DBA DIAMOND PET FOODS HEALTH AND WELFARE PLAN                                  $91,266.21
    51         Online Portal         SEAFARERS HEALTH AND BENEFITS PLAN                                                                   $1,029,735.00
    152        E‐mail/Regular Mail   SEIU HEALTHCARE IL HOME CARE AND CHILD CARE FUND                                                     $1,054,179.00
    248        Online Portal         SEIU LOCAL 1 & PARTICIPATING EMPLOYERS WELFARE FUND ‐ FORMERLY SEIU LOCAL 25 WELFARE FUND            $1,716,057.00
    348        E‐mail/Regular Mail   SEIU LOCAL 2000 HEALTH & WELFARE & PENSION TRUST FUND                                                   $81,459.00
    646        Online Portal         SHEET METAL WORKERS HEALTH PLAN OF SOUTHERN CALIFORNIA ARIZONA AND NEVADA                             $175,959.00
    57         Online Portal         SHEET METAL WORKERS LOCAL 58 WELFARE FUND                                                               $17,136.00
    225        E‐mail/Regular Mail   SHEET METAL WORKERS' LOCAL 73 WELFARE FUND                                                            $286,524.00
               Online Portal         SHEET METAL WORKERS LOCAL 91 HEALTH & WELFARE FUND                                                      $77,301.00
    622        Online Portal         SHOP IRONWORKERS LOCAL 790 WELFARE PLAN                                                               $143,892.00
               Online Portal         SHREVEPORT ELECTRICAL HEALTH AND WELFARE FUND                                                           $57,303.54
    341        Online Portal         SMART LOCAL 36 WELFARE FUND                                                                           $203,341.32
    241        E‐mail/Regular Mail   SMART LOCAL LOCAL 265 WELFARE FUND (FORMERLY, SHEET METAL WORKERS LOCAL NO. 265 WELFARE FUND)         $202,797.00
               Online Portal         SONIC AUTOMOTIVE                                                                                      $686,952.00
    516        E‐mail/Regular Mail   SOUTH CENTRAL UNITED FOOD & COMMERCIAL WORKERS UNIONS AND EMPLOYERS HEALTH & WELFARE TRUST           $1,079,883.00
    83         Online Portal         SOUTH SOUND FAMILY DENTISTRY PLLC                                                                         $189.00
    649        E‐mail/Regular Mail   SOUTHERN CALIFORNIA DRUG BENEFIT FUND                                                                 $495,243.00
    626        E‐mail/Regular Mail   SOUTHERN CALIFORNIA PIPE TRADES HEALTH & WELFARE FUND                                                 $706,356.00
    162        E‐mail/Regular Mail   SOUTHERN CALIFORNIA PIPE TRADES PENSIONERS & SURVIVING SPOUSES HEALTH FUND                              $47,376.00
    273        Online Portal         SOUTHERN ILLINOIS LABORERS AND EMPLOYERS HEALTH AND WELFARE FUND                                      $196,056.00
    64         E‐mail/Regular Mail   SOUTHERN TIER BUILDING TRADES WELFARE PLAN                                                              $45,297.00
    386        E‐mail/Regular Mail   SPECIAL AGENTS MUTUAL BENEFIT ASSOCIATION (SAMBA) / SAMBA FEDERAL EMPLOYEE BENEFIT ASSOCIATION       $1,185,030.00
    350        E‐mail/Regular Mail   ST. LOUIS GLASS AND ALLIED INDUSTRIES HEALTH AND WELFARE FUND                                           $31,374.00
    529        E‐mail/Regular Mail   ST. LOUIS LABOR HEALTHCARE NETWORK                                                                    $108,297.00
    193        Online Portal         STEUBENVILLE ELECTRICAL WELFARE FUND                                                                    $45,738.00
    77         E‐mail/Regular Mail   STONE TRANSPORT Q                                                                                       $14,679.00
    266        E‐mail/Regular Mail   SUBURBAN TEAMSTERS OF NORTHERN ILLINOIS WELFARE FUND                                                  $398,286.00
    435        E‐mail/Regular Mail   TEAM ONE REPAIR, INC.                                                                                    $2,961.00
               E‐mail/Regular Mail   TEAMSTERS HEALTH & WELFARE FUND OF PHILADELPHIA & VICINITY                                           $1,151,766.00
    10         Online Portal         TEAMSTERS HEALTH SERVICES INSURANCE PLAN LOCAL 404                                                    $110,187.00
    103        E‐mail/Regular Mail   TEAMSTERS INDUSTRIAL EMPLOYEES WELFARE FUND                                                           $222,579.00
    401        Online Portal         TEAMSTERS JOINT COUNCIL NO. 83 OF VIRGINIA HEALTH WELFARE FUND                                        $402,633.00
    24         Online Portal         TEAMSTERS LOCAL 1035 HEALTH SERVICES INSURANCE PLAN                                                     $82,719.00
               Online Portal         TEAMSTERS LOCAL 282 WELFARE TRUST FUND                                                                $468,027.00
    18         Online Portal         TEAMSTERS LOCAL 493 HEALTH SERVICES INSURANCE PLAN                                                      $81,648.00
    20         Online Portal         TEAMSTERS LOCAL 559 HEALTH SERVICES AND INSURANCE PLAN                                                  $61,047.00
    105        Online Portal         TEAMSTERS LOCAL 641 WELFARE FUND                                                                        $86,814.00
    16         Online Portal         TEAMSTERS LOCAL 671 HEALTH SERVICES AND INSURANCE PLAN                                                $193,347.00
    21         Online Portal         TEAMSTERS LOCAL 677 HEALTH SERVICES INSURANCE PLAN                                                    $246,708.00
    168        Online Portal         TEAMSTERS OHIO CONTRACTORS ASSOCIATION HEALTH AND WELFARE FUND                                          $36,792.00
               Online Portal         THE CHICAGO PLASTERING INSTITUTE HEALTH AND WELFARE TRUST                                               $25,893.00
    169        E‐mail/Regular Mail   THE FORD METER BOX COMPANY, INC EMPLOYEE BENEFIT PLAN                                                   $66,717.00
    306        E‐mail/Regular Mail   THE SPECIALTY MANUFACTURING CO. EMPLOYEE BENEFIT PLAN                                                   $19,063.80
    91         E‐mail/Regular Mail   THE UFCW NATIONAL HEALTH AND WELFARE FUND                                                            $1,168,587.00
    459        Online Portal         THE UNDERWRITERS GROUP                                                                                  $14,490.00
    186        Online Portal         TOLEDO FIREFIGHTERS HEALTH PLAN                                                                         $66,654.00
    19         Online Portal         TRANSPORTATION LOCAL 443 HEALTH SERVICES INSURANCE PLAN                                               $146,349.00
    17         Online Portal         TRI‐STATE JOINT FUND                                                                                      $945.00
    92         E‐mail/Regular Mail   TRUCKING EMPLOYEES OF NORTH JERSEY WELFARE FUND, INC.                                                 $183,456.00
    154        Online Portal         TRUSTMARK SERVICES COMPANY                                                                            $112,727.79
    546        Online Portal         TRUSTMARK SERVICES COMPANY (SAKSOFT INC.)                                                                $5,310.90
    613        Online Portal         U. A. LOCAL NO. 447 PIPE TRADES HEALTH AND WELFARE PLAN                                               $109,557.00
    343        E‐mail/Regular Mail   U.F.C.W. AND EMPLOYERS KANSAS AND MISSOURI HEALTH AND WELFARE FUND                                    $232,470.00
               E‐mail/Regular Mail   UFCW & EMPLOYERS BENEFIT TRUST (UEBT) EIN ID: 94‐6078804                                             $2,641,779.00
    139        E‐mail/Regular Mail   UFCW 655 WELFARE FUND                                                                                 $996,786.00
    408        E‐mail/Regular Mail   UFCW LOCAL 400 AND EMPLOYERS HEALTH AND WELFARE FUND                                                  $183,267.00
                                     UFCW NORTHERN CALIFORNIA & DRUG EMPLOYERS HEALTH AND WELFARE TRUST FUND (VALLEY DRUG) EIN ID: 68‐
               E‐mail/Regular Mail                                                                                                         $145,971.00
                                     0139450

                                                                            6
SISA Record
 Identifying       Submission Type                                                 Name                                               2014 Damages
   Number

                                      UFCW UNIONS AND EMPLOYERS HEALTH AND WELFARE PLAN OF CENTRAL OHIO BY THE HEARTLAND HEALTH AND
               E‐mail/Regular Mail                                                                                                       $664,335.00
                                      WELLNESS FUND, SUCCESSOR IN INTEREST
    515        E‐mail/Regular Mail    UMC HEALTH PLAN OPERATIONS                                                                         $351,162.00
    610        E‐mail/Regular Mail    UMTA TRUST                                                                                         $361,640.79
    578        Online Portal          UNION PACIFIC RAILROAD EMPLOYEES HEALTH SYSTEM                                                   $1,428,336.00
    222        Online Portal          UNITED FOOD & COMMERCIAL WORKERS UNION LOCAL 1546 HEALTH & WELFARE FUND                            $692,976.06
    244        E‐mail/Regular Mail    UNITED FOOD AND COMMERCIAL WORKERS UNION AND EMPLOYERS MIDWEST BENEFITS FUND                       $377,017.20
    630        E‐mail/Regular Mail    UNITED FOOD AND COMMERCIAL WORKERS UNION AND FOOD EMPLOYERS BENEFIT FUND                         $2,933,343.00
    203        Online Portal          UNITED FOOD AND COMMERCIAL WORKERS UNIONS AND EMPLOYERS CALUMET REGION INSURANCE FUND              $113,518.44
     59        E‐mail/Regular Mail    UPSTATE NEW YORK ENGINEERS HEALTH FUND                                                             $286,524.00
    447        Online Portal          VOLUSIA HEALTH VENTURES INC                                                                        $200,340.00
    271        E‐mail/Regular Mail    WABASH MEMORIAL HOSPITAL ASSOCIATION HEALTH AND WELFARE PLAN                                       $118,503.00
    331        Online Portal          WELLMARK INC.                                                                                      $296,435.79
    97         E‐mail/Regular Mail    WELLSPAN HEALTH CAFETERIA PLAN                                                                   $1,091,286.00
    184        Online Portal          WELTMAN, WEINBERG REIS CO., LPA                                                                     $67,851.00
    409        Online Portal          WEST VIRGINIA LABORERS TRUST FUND                                                                  $168,399.00
    165        Online Portal          WESTERN & SOUTHERN FINANCIAL GROUP FLEXIBLE BENEFITS PLAN                                          $437,955.21
    631        E‐mail/Regular Mail    WESTERN GROWERS ASSURANCE TRUST                                                                  $2,932,013.07
    301        Online Portal          WISCONSIN ELECTRICAL EMPLOYEES HEALTH AND WELFARE PLAN                                             $271,845.00
               Online Portal          WRITERS GUILD ‐ INDUSTRY HEALTH FUND                                                             $1,011,934.00
     13        E‐mail/Regular Mail    YALE HEALTH PLAN                                                                                 $1,582,812.00
                                      357                                                                                             $185,230,024.42
*Allocation to be determined post‐judgment                                                                                              2014 Total

                                                                             7