Gupta Wessler PLLC - IN THE UNITED STATES...

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS BARBARA J. HOUSER, et al., on behalf of themselves and all others similarly situated, Plaintiffs, v. UNITED STATES OF AMERICA, Defendant.

Case No. 13-607C Judge Bruggink

CONSENT MOTION TO ENTER STIPULATED CLASS JUDGMENT

This Court granted summary judgment in favor of the plaintiffs on September 30, 2013,

and then certified the class and denied the government’s motion to dismiss on January 24, 2014.

The United States has decided not to appeal those decisions. As a result, the parties ask this

Court to enter the attached stipulated class judgment, which (among other things) specifies that

class members’ claims shall be resolved through a class claims process. In an unopposed motion

filed contemporaneously with this motion, class counsel has also moved for an award of

attorneys’ fees, expenses, and costs. As explained in that motion, the plaintiffs ask this Court to

enter the attached judgment 14 days after the filing of this motion and then, immediately

thereafter, enter an order granting the fee request.

Dated: October 31, 2014

STIPULATED AND AGREED BY: /s/ Deepak Gupta

Deepak Gupta Brian Wolfman Jonathan E. Taylor GUPTA BECK PLLC 1735 20th Street, NW

Washington, DC 20009 Tel. (202) 888-1741 [email protected]

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Counsel for Plaintiffs

JOYCE R. BRANDA Acting Assistant Attorney General ROBERT E. KIRSCHMAN, JR. Director /s/ Reginald T. Blades, Jr.

REGINALD T. BLADES, JR. Assistant Director /s/ L. Misha Preheim L. MISHA PREHEIM Senior Trial Counsel Commercial Litigation Branch U.S. Department of Justice Attn: Classification Unit 1100 L Street, N.W., 8th Floor Washington, D.C. 20530

Tel: (202) 305-3087 Fax (202) 514-8640

Counsel for Defendant


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IN THE UNITED STATES COURT OF FEDERAL CLAIMS BARBARA J. HOUSER, et al., on behalf of themselves and all others similarly situated, Plaintiffs, v. UNITED STATES OF AMERICA, Defendant.

Case No. 13-607C Judge Bruggink

STIPULATED CLASS JUDGMENT

Pursuant to the Court’s opinion of September 30, 2013, granting the plaintiffs’ motion for

summary judgment, and the stipulation of the parties,

IT IS ORDERED AND ADJUDGED, under Rule 58, that the plaintiffs are entitled to

back pay for the denial of their full statutorily mandated salaries, annuities, and salary-based

benefits during the six years prior to the filing of this action, taking account of the applicable

withholdings, consistent with this Court’s opinion. In addition, to the extent that it has not

already done so, the Administrative Office of the United States Courts (AO) is directed under 28

U.S.C. § 1491(a)(2) to reflect in the plaintiffs’ pay records the full statutorily required

compensation so that it is based on 92% of the properly calculated salary of a district judge, as

mandated by 28 U.S.C. § 153(a).

1. Judgment is hereby ENTERED in favor of the class and against the United States

as to liability. As to damages, judgment for net back pay is ENTERED in favor of each named

plaintiff as follows, and shall be reduced for attorneys’ fees as determined by this Court:

Judge Barbara J. Houser $89,074.92

Judge David Stewart Kennedy $87,287.06

Judge Elizabeth L. Perris $88,946.34

Judge Eugene R. Wedoff $86,265.40

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Judge Charles G. Case II $87,240.36

Judge David W. Houston III $89,881.49

Judge A. Thomas Small $86,963.41

Judge Philip H. Brandt $88,498.27

Judge James M. Marlar $87,479.32

Judge Robert D. Martin $91,130.31

Estate of Judge Nancy C. Dreher $73,210.90

Roger Dreher $6,027.93

These net back-pay amounts include the applicable deductions for federal income taxes (28%);

Medicare taxes (1.45%); contributions to the Judicial Survivors’ Annuities System (2.2% or

3.5%); contributions to the Judicial Retirement System; contributions to the Federal Employees

Retirement System; and contributions to the Federal Employees’ Group Life Insurance (FEGLI)

program. In addition to net back pay, four named plaintiffs shall also receive contributions to

their Thrift Savings Plan (TSP) accounts as follows: $6,385.30 for Judges Houser, Perris, and

Wedoff; and $5,119.03 for Judge Marlar. The calculations used to generate the net back-pay

amounts, including the gross back-pay amounts from which the applicable deductions were

made, as well as the applicable TSP contributions, are attached as Exhibits A through D.

2. The AO is directed to reflect in the named plaintiffs’ pay records the following

amounts: a current annual salary of $183,172 for Judges Houser, Kennedy, Perris, and Wedoff; a

current retirement annuity of $183,172 for Judges Case, Small, Brandt, Marlar, and Martin; a

current retirement annuity of $181,332 for Judge Houston; and a current survivor annuity of

$65,309 for Mr. Dreher. The AO is further directed to reflect in Judge Dreher’s life-insurance

claim form, to be submitted to MetLife under the FEGLI system, an annual salary of $181,332 at

the time of Judge Dreher’s death on November 23, 2012.

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3. The United States shall satisfy this judgment as to the remaining class members

through a class claims process, as described in paragraph 14, to be made available to all

individuals who have opted into the class. A list of these individuals is attached as Exhibit E. It

includes the following categories of class members:

(1) Currently serving active bankruptcy judges;

(2) Currently serving recalled bankruptcy judges;

(3) Former bankruptcy judges who served at any time on or after August 23, 2007, and who are not currently serving in recalled status;

(4) Surviving spouses and surviving dependent children of any bankruptcy judge who

served at any time on or after August 23, 2007;

(5) Beneficiaries who have received a FEGLI payment under a FEGLI policy of any bankruptcy judge who has served at any time on or after August 23, 2007;

(6) The executors of any estate of someone described above;

(7) Former bankruptcy judges who served at any time from 1995 to August 23, 2007, and

who received a payment related to that service (such as a salary or annuity) at any time on or after August 23, 2007;

(8) Surviving spouses and surviving dependent children of anyone described in category

seven; and

(9) The executors of any estate of anyone described in category seven or eight.

4. For each category, the United States shall process the claims of class members’

back pay and other retroactive relief by calculating 100% of the amounts due, minus any

reduction for attorneys’ fees as determined by this Court. The gross back-pay calculations shall

be based on the following allowable annual salaries for active bankruptcy judges: $169,556.00 for

2007; $173,788.00 for 2008; $178,664.00 for 2009; $181,332.00 for 2010; $181,332.00 for 2011;

$181,332.00 for 2012; and $181,332.00 for 2013. The net back-pay amounts shall include any

applicable deductions from the gross back-pay amounts for federal income taxes (28%); Medicare

taxes (1.45%); contributions to the Judicial Survivors’ Annuities System (2.2% or 3.5%);

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contributions to the Judicial Retirement System; and FEGLI contributions, as set forth below

and in Exhibits A through D. The additional TSP contributions, if applicable, shall be calculated

using the same methodology as was employed in arriving at the TSP-contribution amounts for

Judges Houser, Perris, Wedoff, and Marlar, as set forth in Exhibits A and B, and shall be

deposited into the TSP accounts.

5. Category #1: The recoveries for current active bankruptcy judges shall be

calculated using the same methodology as was employed in arriving at the judgment amounts for

Judges Houser, Kennedy, Perris, and Wedoff, set forth in Exhibit A.

6. Category #2: The recoveries for recalled bankruptcy judges shall be calculated

using the same methodology as was employed in arriving at the judgment amounts for Judges

Small, Brandt, Marlar, and Martin, set forth in Exhibit B.

7. Category #3: The recoveries for former bankruptcy judges who served at any

time on or after August 23, 2007, shall be calculated using the same methodology as was

employed in arriving at the judgment amounts for Judges Case and Houston, set forth in Exhibit

C.

8. Category #4: The recoveries for surviving spouses and dependent children of

any bankruptcy judge who served at any time on or after August 23, 2007, shall be calculated

using the same methodology as was employed in arriving at the judgment amount for Mr.

Dreher, set forth in Exhibit D.

9. Category #5: The recoveries for FEGLI beneficiaries of any bankruptcy judge

who has served at any time on or after August 23, 2007, shall be calculated using the same

methodology as was employed in arriving at the FEGLI amount for Mr. Dreher, set forth in

Exhibit D. For class members in this category, the AO shall reflect in the life-insurance claim

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forms the deceased judges’ correct annual salaries, consistent with this Court’s opinion, and

submit the forms to MetLife for payment.

10. Category #6: The recoveries for any estate of someone in the first five categories

shall be calculated using the same methodology as was employed in arriving at the judgment

amount for the estate of Judge Dreher, set forth in Exhibit D.

11. Category #7: The recoveries for former bankruptcy judges who served at any

time from 1995 to August 23, 2007, and who received a payment related to that service at any

time on or after August 23, 2007, shall be calculated using the same methodology as was

employed in arriving at the judgment amount for Judges Small, Brandt, Marlar, and Martin, set

forth in Exhibit B, except that the judges in this category shall have their recoveries calculated

through September 30, 2014, rather than December 9, 2013.

12. Category #8: The recoveries for surviving spouses and dependent children of

anyone described in category seven shall be calculated using the same methodology as was

employed in arriving at the judgment amount for Mr. Dreher, set forth in Exhibit D.

13. Category #9: The recoveries for the estate of anyone described in category

seven or eight shall be calculated using the same methodology as was employed in arriving at the

judgment amount for the estate of Judge Dreher, set forth in Exhibit D.

14. The United States shall provide each class member, within 21 days of the entry of

the Court’s order on the motion for attorneys’ fees, an opportunity to review his or her net back-

pay calculations and execute a release from liability for any claim against the United States

arising out of its failure to properly pay bankruptcy judges from 1995 until the present. The

amounts paid to class members may be adjusted upon consent of the parties to account for any

errors or unforeseen circumstances. This Court hereby retains jurisdiction to resolve any disputes

that might arise out of this class claims process.

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15. The plaintiffs have filed a motion seeking an attorneys’ fee award under the

common-fund doctrine and, in part, from the United States under the Equal Access to Justice

Act (EAJA). The motion also seeks $15,382.50 in expenses and $350 in costs from the United

States. The United States stipulates that it will not appeal this judgment, which is therefore a final

judgment for purposes of EAJA upon its entry. The plaintiffs’ fee motion is deemed to be filed

after the entry of this judgment, and the Court’s ruling on the plaintiffs’ fee motion will be

entered following the entry of this judgment.

IT IS SO ORDERED.

__________________________ ERIC G. BRUGGINK Judge


STIPULATED AND AGREED BY: /s/ Deepak Gupta

Deepak Gupta Brian Wolfman Jonathan E. Taylor GUPTA BECK PLLC 1735 20th Street, NW

Washington, DC 20009 Tel. (202) 888-1741 [email protected]

Counsel for Plaintiffs

JOYCE R. BRANDA Acting Assistant Attorney General ROBERT E. KIRSCHMAN, JR. Director /s/ Reginald T. Blades, Jr.

REGINALD T. BLADES, JR. Assistant Director

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/s/ L. Misha Preheim L. MISHA PREHEIM Senior Trial Counsel Commercial Litigation Branch U.S. Department of Justice Attn: Classification Unit 1100 L Street, N.W., 8th Floor Washington, D.C. 20530

Tel: (202) 305-3087 Fax (202) 514-8640

Counsel for Defendant


Exhibit A

Allowable Actual LostYear Amount Amount 11Amount11

(A)151(B) (C)151SUM[(D)5(H)](A) (B) (C) (J)

2007 169,556.00$111 151,984.00$111 7,321.67$1111111 2,050.07$11111 106.16$111111 5$111111111 5$1111111111 58.57$11111111 5,106.87$1111111 366.08$1111112008 173,788.0011111 155,756.0011111 18,032.001111111 5,048.961111111 261.4611111111 5111111111111 5111111111111 144.2611111111 12,577.321111111 901.60111111112009 178,664.0011111 160,080.0011111 18,584.001111111 5,203.521111111 269.4711111111 5111111111111 5111111111111 148.6711111111 12,962.341111111 929.20111111112010 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 5111111111111 5111111111111 170.0211111111 14,823.271111111 1,062.60111112011 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 5111111111111 5111111111111 170.0211111111 14,823.271111111 1,062.60111112012 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 5111111111111 5111111111111 170.0211111111 14,823.271111111 1,062.60111112013 181,332.0011111 160,080.0011111 20,012.301111111 5,603.441111111 290.1811111111 5111111111111 5111111111111 160.1011111111 13,958.581111111 1,000.6211111Period 127,705.97$111 35,757.67$111 1,851.72$11 5$111111111 5$1111111111 1,021.66$11 89,074.92$11111 6,385.30$11

Net$Back$Pay: 89,074.92$$$$$Additional$Govt.$TSP$Contributions: 6,385.30$$$

111Federal1Judges1are1paid1on1the1first1of1each1month1for1services1rendered1in1the1previous1month.1120071includes1five1months;120131includes1111months1and1nine1days.211Judge1Houser1contributed1a1fixed1dollar1amount1to1TSP1each1month.11Thus,1no1deduction1from1Lost1Annual1Salary1is1taken1for1additional1employee1TSP1contributions.11311Income1tax1rate1of128%1per120131U.S.1Master1Tax1Guide,1Section12606,1comment.11Medicare1tax1of11.45%1per1IRS1Publication1963,1Federal,1State1Reference1Guide1and1FICA1&1SECA111Tax1Rates1<http://www.ssa.gov/oact/progdata/taxRates.html>.11State1and1local1taxes1are1not1withheld.411Includes1agency1contribution1(1%);1along1with1an1employer1match1of1$11for1each1$11up1to13%1of1contributions1and1$0.501for1each1additional1$11between13%1and15%.

Derived'from'data'and'information'provided'by'the'AOUSC.

(F)(D) (E) (H)

(Net1Back1Pay)

(G) (I)

Contributions14

(C)1x128.0% (C)1x11.45% (C)1x10.80% (C)1x'see'note

Income Medicare FERSJRSJSASLost1Earnings Matching1TSPFederal1Taxes13 Retirement1/1Survivor1Program1Contributions

Lost$Earnings$and$Matching$TSP$Contributions

For$the$Period$August$1,$2007$Through$December$9,$2013$1

(Barbara$J.$Houser$S$Bankruptcy$Judge)

Annual1Salary Payroll1Deductions12


(A)151(B) (C)151SUM[(D)5(H)](A) (B) (C) (J)

2007 169,556.00$111 151,984.00$111 7,321.67$1111111 2,050.07$11111 106.16$111111 161.08$111111 5$111111111111 5$111111111111 5,004.36$1111111 5$1111111111112008 173,788.0011111 155,756.0011111 18,032.001111111 5,048.961111111 261.4611111111 396.7011111111 511111111111111 511111111111111 12,324.881111111 5111111111111112009 178,664.0011111 160,080.0011111 18,584.001111111 5,203.521111111 269.4711111111 408.8511111111 511111111111111 511111111111111 12,702.161111111 5111111111111112010 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 467.5411111111 511111111111111 511111111111111 14,525.751111111 5111111111111112011 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 467.5411111111 511111111111111 511111111111111 14,525.751111111 5111111111111112012 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 467.5411111111 511111111111111 511111111111111 14,525.751111111 5111111111111112013 181,332.0011111 160,080.0011111 20,012.301111111 5,603.441111111 290.1811111111 440.2711111111 511111111111111 511111111111111 13,678.411111111 511111111111111Period 127,705.97$111 35,757.67$111 1,851.72$11 2,809.52$11 5$111111111111 5$111111111111 87,287.06$11111 5$111111111111

111Federal1Judges1are1paid1on1the1first1of1each1month1for1services1rendered1in1the1previous1month.1120071includes1five1months;120131includes1111months1and1nine1days.211Income1tax1rate1of128%1per120131U.S.1Master1Tax1Guide,1Section12606,1comment.11Medicare1tax1of11.45%1per1IRS1Publication1963,1Federal,1State1Reference1Guide11and1FICA1&1SECA111Tax1Rates1<http://www.ssa.gov/oact/progdata/taxRates.html>.11State1and1local1taxes1are1not1withheld.


(F)(D) (E) (H)

(Net1Back1Pay)

(G) (I)

Contributions

(C)1x128.0% (C)1x11.45%

Income Medicare FERSJRSJSAS

(C)1x12.20%

Lost1Earnings Matching1TSPFederal1Taxes12 Retirement1/1Survivor1Program1Contributions

Lost%Earnings%and%Matching%TSP%ContributionsFor%the%Period%August%1,%2007%Through%December%9,%2013%1

(David%Stewart%Kennedy%G%Bankruptcy%Judge)

Annual1Salary Payroll1Deductions


(A)151(B) (C)151SUM[(D)5(H)](A) (B) (C) (J)

2007 169,556.00$111 151,984.00$111 7,321.67$1111111 2,050.07$11111 106.16$111111 5$111111111 5$111111111111 58.57$11111111 5,106.87$1111111 366.08$1111112008 173,788.0011111 155,756.0011111 18,032.001111111 5,048.961111111 261.4611111111 5111111111111 511111111111111 144.2611111111 12,577.321111111 901.60111111112009 178,664.0011111 160,080.0011111 18,584.001111111 5,203.521111111 269.4711111111 5111111111111 511111111111111 148.6711111111 12,962.341111111 929.20111111112010 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 5111111111111 511111111111111 170.0211111111 14,823.271111111 1,062.60111112011 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 5111111111111 511111111111111 170.0211111111 14,823.271111111 1,062.60111112012 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 5111111111111 511111111111111 170.0211111111 14,823.271111111 1,062.60111112013 181,332.0011111 160,080.0011111 20,012.301111111 5,603.441111111 290.1811111111 128.5711111 511111111111111 160.1011111111 13,830.011111111 1,000.6211111Period 127,705.97$111 35,757.67$111 1,851.72$11 128.57$111 5$111111111111 1,021.66$11 88,946.34$11111 6,385.30$11


111Federal1Judges1are1paid1on1the1first1of1each1month1for1services1rendered1in1the1previous1month.1120071includes1five1months;120131includes1111months1and1nine1days.211Judge1Perris1contributed1a1fixed1dollar1amount1to1TSP1each1month.11Thus,1no1deduction1from1Lost1Annual1Salary1is1taken1for1additional1employee1TSP1contributions.11311Income1tax1rate1of128%1per120131U.S.1Master1Tax1Guide,1Section12606,1comment.11Medicare1tax1of11.45%1per1IRS1Publication1963,1Federal,1State1Reference1Guide11and1FICA1&1SECA111Tax1Rates1<http://www.ssa.gov/oact/progdata/taxRates.html>.11State1and1local1taxes1are1not1withheld.411Judge1Perris1commenced1JSAS1contributions1in1September12013.511Includes1agency1contribution1(1%);1along1with1an1employer1match1of1$11for1each1$11up1to13%1of1contributions1and1$0.501for1each1additional1$11between13%1and15%.



Lost$Earnings$and$Matching$TSP$Contributions

For$the$Period$August$1,$2007$Through$December$9,$2013$1

(Elizabeth$L.$Perris$R$Bankruptcy$Judge)


Contributions15

(C)1x128.0% (C)1x11.45% (C)1x10.80% (C)1x15.0%

Income Medicare FERSJRS11JSAS14

(C)1x12.20%(F)(D) (E) (H)

(Net1Back1Pay)

(G) (I)


(A)151(B) (C)151SUM[(D)5(H)](A) (B) (C) (J)

2007 169,556.00$111 151,984.00$111 7,321.67$1111111 2,050.07$11111 106.16$111111 161.08$111111 5$111111111111 58.57$11111111 4,945.79$1111111 366.08$1111112008 173,788.0011111 155,756.0011111 18,032.001111111 5,048.961111111 261.4611111111 396.7011111111 511111111111111 144.2611111111 12,180.621111111 901.60111111112009 178,664.0011111 160,080.0011111 18,584.001111111 5,203.521111111 269.4711111111 408.8511111111 511111111111111 148.6711111111 12,553.491111111 929.20111111112010 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 467.5411111111 511111111111111 170.0211111111 14,355.731111111 1,062.60111112011 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 467.5411111111 511111111111111 170.0211111111 14,355.731111111 1,062.60111112012 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 467.5411111111 511111111111111 170.0211111111 14,355.731111111 1,062.60111112013 181,332.0011111 160,080.0011111 20,012.301111111 5,603.441111111 290.1811111111 440.2711111111 511111111111111 160.1011111111 13,518.311111111 1,000.6211111Period 127,705.97$111 35,757.67$111 1,851.72$11 2,809.52$11 5$111111111111 1,021.66$11 86,265.40$11111 6,385.30$11


111Federal1Judges1are1paid1on1the1first1of1each1month1for1services1rendered1in1the1previous1month.1120071includes1five1months;120131includes1111months1and1nine1days.211Judge1Wedoff1contributed1a1fixed1dollar1amount1to1TSP1each1month.11Thus,1no1deduction1from1Lost1Annual1Salary1is1taken1for1additional1employee1TSP1contributions.11311Income1tax1rate1of128%1per120131U.S.1Master1Tax1Guide,1Section12606,1comment.11Medicare1tax1of11.45%1per1IRS1Publication1963,1Federal,1State1Reference1Guide1111and1FICA1&1SECA1Tax1Rates1<http://www.ssa.gov/oact/progdata/taxRates.html>.11State1and1local1taxes1are1not1withheld.411Includes1agency1contribution1(1%);1along1with1an1employer1match1of1$11for1each1$11up1to13%1of1contributions1and1$0.501for1each1additional1$11between13%1and15%.


Lost$Earnings$and$Matching$TSP$ContributionsFor$the$Period$August$1,$2007$Through$December$9,$2013$1

(Eugene$R.$Wedoff$T$Bankruptcy$Judge)


Lost1Earnings Matching1TSPFederal1Taxes13 Retirement1/1Survivor1Program1ContributionsContributions14

(C)1x1see'note

Income Medicare FERSJRS

(C)1x11.00%

JSAS

(C)1x12.20%(F)(D) (E) (H)

(Net1Back1Pay)

(G) (I)(C)1x128.0% (C)1x11.45% (C)1x10.80%

Exhibit B


(A)151(B) (C)151SUM[(D)5(H)](A) (B) (C) (J)

2007 169,556.00$111 151,984.00$111 7,321.67$1111111 2,050.07$11111 106.16$111111 161.08$111111 5$111111111111 5$111111111111 5,004.36$1111111 5$1111111111112008 173,788.0011111 155,756.0011111 18,032.001111111 5,048.961111111 261.4611111111 396.7011111111 511111111111111 511111111111111 12,324.881111111 5111111111111112009 178,664.0011111 160,080.0011111 18,584.001111111 5,203.521111111 269.4711111111 408.8511111111 511111111111111 511111111111111 12,702.161111111 5111111111111112010 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 3.42111111111111 5 467.5411111111 511111111111111 511111111111111 14,830.481111111 5111111111111112011 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 511111111111111 467.5411111111 511111111111111 511111111111111 14,833.901111111 5111111111111112012 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 511111111111111 467.5411111111 511111111111111 511111111111111 14,833.901111111 5111111111111112013 181,332.0011111 160,080.0011111 20,012.301111111 5,603.441111111 511111111111111 440.2711111111 511111111111111 511111111111111 13,968.591111111 511111111111111Period 127,705.97$111 35,757.67$111 640.51$111111 2,809.52$11 5$111111111111 5$111111111111 88,498.27$11111 5$111111111111

111Federal1Judges1are1paid1on1the1first1of1each1month1for1services1rendered1in1the1previous1month.1120071includes1five1months;120131includes1111months1and1nine1days.211Judge1Brandt1contributed1a1fixed1dollar1amount1to1TSP1each1month.11Thus,1no1deduction1from1Lost1Annual1Salary1is1taken1for1additional1employee1TSP1contributions.11311Income1tax1rate1of128%1per120131U.S.1Master1Tax1Guide,1Section12606,1comment.11Medicare1tax1of11.45%1per1IRS1Publication1963,1Federal,1State1Reference1Guide11and1FICA1&1SECA111Tax1Rates1<http://www.ssa.gov/oact/progdata/taxRates.html>.11State1and1local1taxes1are1not1withheld.411Judge1Brandt1was1enrolled1in1JRS1in1the1period1prior1to1his1retirement.11Thus,1no1matching1TSP1contributions1were1earned.511Judge1Brandt1retired1on11/4/20101and1was1recalled1on11/5/2010.11As1such,1deductions1for1Medicare1taxes1ceased1and1the1JSAS1rate1stayed1at12.20%.



Lost%Earnings%and%Matching%TSP%Contributions

For%the%Period%August%1,%2007%Through%December%9,%2013%1

(Philip%H.%Brandt%H%Bankruptcy%Judge)


Contributions14

(C)1x128.0% (C)1x11.45%

Income Medicare FERSJRSJSAS15

(C)1x12.20%(F)(D) (E) (H)

(Net1Back1Pay)

(G) (I)


(A)151(B) (C)151SUM[(D)5(H)](A) (B) (C) (J)

2007 169,556.00$111 151,984.00$111 7,321.67$1111111 2,050.07$11111 106.16$111111 161.08$111111 72.24$11111111 6 5$111111111111 4,932.12$1111111 366.08$1111112008 173,788.0011111 155,756.0011111 18,032.001111111 5,048.961111111 261.4611111111 396.7011111111 511111111111111 511111111111111 12,324.881111111 901.60111111112009 178,664.0011111 160,080.0011111 18,584.001111111 5,203.521111111 269.4711111111 408.8511111111 511111111111111 511111111111111 12,702.161111111 929.20111111112010 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 467.5411111111 511111111111111 511111111111111 14,525.751111111 1,062.60111112011 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 467.5411111111 511111111111111 511111111111111 14,525.751111111 1,062.60111112012 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 467.5411111111 511111111111111 511111111111111 14,525.751111111 796.95111111112013 181,332.0011111 160,080.0011111 20,012.301111111 5,603.441111111 25.681111111111 7 440.2711111111 511111111111111 511111111111111 13,942.911111111 511111111111111Period 127,705.97$111 35,757.67$111 1,587.22$11 2,809.52$11 72.24$11111111 5$111111111111 87,479.32$11111 5,119.03$11


111Federal1Judges1are1paid1on1the1first1of1each1month1for1services1rendered1in1the1previous1month.1120071includes1five1months;120131includes1111months1and1nine1days.211Judge1Marlar1contributed1a1fixed1dollar1amount1to1TSP1each1month.11Thus,1no1deduction1from1Lost1Annual1Salary1is1taken1for1additional1employee1TSP1contributions.11311Income1tax1rate1of128%1per120131U.S.1Master1Tax1Guide,1Section12606,1comment.11Medicare1tax1of11.45%1per1IRS1Publication1963,1Federal,1State1Reference1Guide1111and1FICA1&1SECA1Tax1Rates1<http://www.ssa.gov/oact/progdata/taxRates.html>.11State1and1local1taxes1are1not1withheld.411Contributions1to1FERS1ceased1in1September12012,1and1the1judge1switched1to1JRS.11All1FERS1contributions1were1returned.511Includes1agency1contribution1(1%);1along1with1an1employer1match1of1$11for1each1$11up1to13%1of1contributions1and1$0.501for1each1additional1$11between13%1and15%.611Upon1switching1to1JRS,1Judge1Marlar1made1a1one5time1payment1of11%1of1his1gross1pay1for1his1first1141years1of1service1(which1ended1on112/28/2007,11481days1into1the1damages1period).11Thus,11481days1of1back1pay1has1been1reduced1by11%1to1reflect1what1the1additional1one5time1catch5up1payment1would1have1been.

711Judge1Marlar1retired1on11/31/20131and1was1recalled1on12/1/2013.11As1such,1deductions1for1Medicare1taxes1ceased1and1the1JSAS1rate1stayed1at12.20%.


(F)(D) (E) (H)

(Net1Back1Pay)

(G) (I)

Contributions15

(C)1x128.0% (C)1x11.45% (C)1x1see'note

Income Medicare 11FERS14JRS

(C)1x11.00%

JSAS15

(C)1x12.20%


Lost$Earnings$and$Matching$TSP$ContributionsFor$the$Period$August$1,$2007$Through$December$9,$2013$1

(James$M.$Marlar$Q$Bankruptcy$Judge)



(A)151(B) (C)151SUM[(D)5(H)](A) (B) (C) (J)

2007 169,556.00$111 151,984.00$111 7,321.67$1111111 2,050.07$11111 106.16$111111 161.08$111111 5$111111111111 5$111111111111 5,004.36$1111111 5$1111111111112008 173,788.0011111 155,756.0011111 18,032.001111111 5,048.961111111 261.4611111111 396.7011111111 511111111111111 511111111111111 12,324.881111111 5111111111111112009 178,664.0011111 160,080.0011111 18,584.001111111 5,203.521111111 206.5911111111 3 408.8511111111 511111111111111 511111111111111 12,765.041111111 5111111111111112010 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 511111111111111 467.5411111111 511111111111111 511111111111111 14,833.901111111 5111111111111112011 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 511111111111111 467.5411111111 511111111111111 511111111111111 14,833.901111111 5111111111111112012 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 511111111111111 467.5411111111 511111111111111 511111111111111 14,833.901111111 5111111111111112013 181,332.0011111 160,080.0011111 20,012.301111111 5,603.441111111 511111111111111 440.2711111111 511111111111111 511111111111111 13,968.591111111 511111111111111

Lump1Sum1Annual1Leave

32,952.951111111 4 29,090.881111111 3,636.78111111111 1,018.301111111 52.731111111111 511111111111111 511111111111111 511111111111111 2,565.75111111111 511111111111111

Period 131,342.74$111 36,775.97$111 626.94$111111 2,809.52$11 5$111111111111 5$111111111111 91,130.31$11111 5$111111111111

111Federal1Judges1are1paid1on1the1first1of1each1month1for1services1rendered1in1the1previous1month.1120071includes1five1months;120131includes1111months1and1nine1days.211Income1tax1rate1of128%1per120131U.S.1Master1Tax1Guide,1Section12606,1comment.11Medicare1tax1of11.45%1per1IRS1Publication1963,1Federal,1State1Reference1Guide11and1FICA1&1SECA111Tax1Rates1<http://www.ssa.gov/oact/progdata/taxRates.html>.11State1and1local1taxes1are1not1withheld.311Judge1Martin1retired1on110/6/20091and1was1recalled1on110/7/2009.11As1such,1deductions1for1Medicare1taxes1ceased1and1the1JSAS1rate1stayed1at12.20%.411Allowable1lump1sum1annual1leave1is1calculated1as1the1ratio1of1Allowable1Salary1to1Actual1Salary,1as1of1the1retirement1date,1multiplied1by1the1actual1lump1sum1annual1leave1paid.



(Robert%D.%Martin%E%Bankruptcy%Judge)

Annual1Salary Payroll1DeductionsLost1Earnings Matching1TSPFederal1Taxes12 Retirement1/1Survivor1Program1Contributions

ContributionsIncome Medicare FERSJRSJSAS

(C)1x12.20%(F)(D) (E) (H)

(Net1Back1Pay)

(G) (I)(C)1x128.0% (C)1x11.45%

Allowable Actual LostPeriod Amount Amount 33Amount31 TSP34

(A)3:3(B) (C)3:3SUM[(D):(I)](A) (B) (C) (I) (K)

2007 169,556.00$333 151,984.00$333 7,321.67$3333333 2,050.07$33333 106.16$3333 161.08$3333333 :$33333333333 :$333333333 :$3333333333333 5,004.36$3333333 :$333333333332008 173,788.0033333 155,756.0033333 18,032.003333333 5,048.963333333 261.46333333 396.70333333333 :3333333333333 :333333333333 :333333333333333 12,324.883333333 :3333333333333

01/09:09/09 133,998.0033333 120,060.0033333 13,938.003333333 3,902.643333333 202.10333333 6 306.64333333333 :3333333333333 :333333333333 :333333333333333 9,526.62333333333 :3333333333333

10/09:11/09 44,666.003333333 40,020.003333333 4,646.00333333333 1,300.883333333 162.61333333333 :3333333333333 :333333333333 :333333333333333 3,182.51333333333 :333333333333312/09:11/10 178,664.0033333 160,080.0033333 18,584.003333333 5,203.523333333 :333333333333 650.44333333333 :3333333333333 :333333333333 :333333333333333 12,730.043333333 :333333333333312/10:11/11 178,664.0033333 160,080.0033333 18,584.003333333 5,203.523333333 :333333333333 650.44333333333 :3333333333333 :333333333333 :333333333333333 12,730.043333333 :333333333333312/11:11/12 181,332.0033333 160,080.0033333 21,252.003333333 5,950.563333333 :333333333333 743.82333333333 :3333333333333 :333333333333 :333333333333333 14,557.623333333 :333333333333312/12:06/13 105,777.0033333 93,380.003333333 12,397.003333333 3,471.163333333 :333333333333 433.90333333333 :3333333333333 :333333333333 :333333333333333 8,491.94333333333 :3333333333333

07/13:11/13 75,555.003333333 66,700.003333333 8,855.00333333333 2,479.403333333 :333333333333 194.81333333333 :3333333333333 :333333333333 :333333333333333 6,180.79333333333 :3333333333333Dec32013 15,111.003333333 13,340.003333333 531.303333333333333 148.763333333333 :333333333333 11.6933333333333 :3333333333333 :333333333333 :333333333333333 370.85333333333333 :3333333333333Lump3Sum3

Annual3Leave26,970.853333333 8 24,165.443333333 2,641.76333333333 739.693333333333 38.3133333333 :333333333333333 :3333333333333 :333333333333 :333333333333333 1,863.76333333333 :3333333333333

Period 126,782.73$333 35,499.16$333 608.03$3333 3,712.13$333 :$33333333333 :$333333333 :$3333333333333 86,963.41$33333 :$33333333333

133Federal3Judges3are3paid3on3the3first3of3each3month3for3services3rendered3in3the3previous3month.3320073includes3five3months;320133includes3113months3and3nine3days.233Income3tax3rate3of328%3per320133U.S.3Master3Tax3Guide,3Section32606,3comment.33Medicare3tax3of31.45%3per3IRS3Publication3963,3Federal,3State3Reference3Guide3and3FICA3&3SECA3Tax3Rates333<http://www.ssa.gov/oact/progdata/taxRates.html>.33State3and3local3taxes3are3not3withheld.333Judge3Small's3JSAS3contribution3rate3was32.2%3while3on3active3and3recall3status,3and33.5%3while3on3retired3status.43At3the3request3of3Judge3Small,3additional3employee3contributions3to3TSP3are3not3included3as3an3offset3to3Net3Back3Pay.533Judge3Small3was3enrolled3in3JRS3in3the3period3prior3to3his3retirement.33Thus,3no3matching3TSP3contributions3were3earned.633Judge3Small3retired3effective3October31,32009.33As3such,3deductions3for3Medicare3taxes3ceased.733COLAs3for3retirement3annuity,3effecgtive3December31,3were:30%3(2009:2010);33.6%3(2011);31.7%;3(2012);3and31.5%3(2013).33Retirement3annuity3is3capped3at3the3salary3for3active3judges.833Allowable3lump3sum3annual3leave3is3calculated3as3the3ratio3of3Allowable3Salary3to3Actual3Salary,3as3of3the3retirement3date,3multiplied3by3the3actual3lump3sum3annual3leave3paid.


Retirement3/3Survivor3Program3ContributionsPayroll3Deductions

Federal3Taxes32

(C)3x3see'note

FERS

(D) (E) (F) (G) (H)

Annual3Salary3/3Annuity


(A.%Thomas%Small%E%Bankruptcy%Judge)

Matching3TSPContributions35

RETIRED37

RECALLED

(Net3Back3Pay)Lost3Earnings

Income Medicare 33JSAS33 JRS

(J)(C)3x328.0% (C)3x31.45%

Exhibit C


(A)151(B) (C)151SUM[(D)5(H)](A) (B) (C) (J)

2007 169,556.00$111 151,984.00$111 7,321.67$1111111 2,050.07$11111 106.16$111111 161.08$111111 73.22$11111111 5$111111111111 4,931.14$1111111 5$1111111111112008 173,788.0011111 155,756.0011111 18,032.001111111 5,048.961111111 261.4611111111 396.7011111111 2.00111111111111 3 511111111111111 12,322.881111111 5111111111111112009 178,664.0011111 160,080.0011111 18,584.001111111 5,203.521111111 269.4711111111 408.8511111111 511111111111111 511111111111111 12,702.161111111 5111111111111112010 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 467.5411111111 511111111111111 511111111111111 14,525.751111111 5111111111111112011 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 467.5411111111 511111111111111 511111111111111 14,525.751111111 5111111111111112012 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 467.5411111111 511111111111111 511111111111111 14,525.751111111 5111111111111112013 181,332.0011111 160,080.0011111 20,012.301111111 5,603.441111111 14.551111111111 4 687.3811111111 4 511111111111111 511111111111111 13,706.931111111 511111111111111Period 127,705.97$111 35,757.67$111 1,576.09$11 3,056.63$11 75.22$11111111 5$111111111111 87,240.36$11111 5$111111111111

111Federal1Judges1are1paid1on1the1first1of1each1month1for1services1rendered1in1the1previous1month.1120071includes1five1months;120131includes1111months1and1nine1days.211Income1tax1rate1of128%1per120131U.S.1Master1Tax1Guide,1Section12606,1comment.11Medicare1tax1of11.45%1per1IRS1Publication1963,1Federal,1State1Reference1Guide11and1FICA1&1SECA111Tax1Rates1<http://www.ssa.gov/oact/progdata/taxRates.html>.11State1and1local1taxes1are1not1withheld.311Judge1Case1stopped1paying1into1JRS1on1January14,12008.11411Judge1Case1retired1effective1January118,12013.11As1such,1his1duduction1for1Medicare1taxes1ceased,1and1his1JSAS1contribution1rate1increased1from12.2%1to13.5%.



(Charles%G.%Case%II%G%Bankruptcy%Judge)

Annual1Salary Payroll1DeductionsLost1Earnings Matching1TSPFederal1Taxes12 Retirement1/1Survivor1Program1Contributions

ContributionsIncome Medicare FERSJRS

(C)1x11.00%

JSAS

(C)1x12.20%(F)(D) (E) (H)

(Net1Back1Pay)

(G) (I)(C)1x128.0% (C)1x11.45%


(A)151(B) (C)151SUM[(D)5(H)](A) (B) (C) (J)

2007 169,556.00$111 151,984.00$111 7,321.67$1111111 2,050.07$11111 106.16$111111 161.08$111111 5$111111111111 5$111111111111 5,004.36$1111111 5$1111111111112008 173,788.0011111 155,756.0011111 18,032.001111111 5,048.961111111 261.4611111111 396.7011111111 511111111111111 511111111111111 12,324.881111111 5111111111111112009 178,664.0011111 160,080.0011111 18,584.001111111 5,203.521111111 269.4711111111 408.8511111111 511111111111111 511111111111111 12,702.161111111 5111111111111112010 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 467.5411111111 511111111111111 511111111111111 14,525.751111111 5111111111111112011 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 467.5411111111 511111111111111 511111111111111 14,525.751111111 5111111111111112012 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 467.5411111111 511111111111111 511111111111111 14,525.751111111 5111111111111112013 181,332.0011111 160,080.0011111 20,012.301111111 5,603.441111111 12.841111111111 3 688.9211111111 3 511111111111111 511111111111111 13,707.101111111 511111111111111


32,952.951111111 3 29,090.881111111 3,636.78111111111 1,018.301111111 52.731111111111 511111111111111 511111111111111 511111111111111 2,565.75111111111

Period 131,342.74$111 36,775.97$111 1,627.11$11 3,058.17$11 5$111111111111 5$111111111111 89,881.49$11111 5$111111111111

111Federal1Judges1are1paid1on1the1first1of1each1month1for1services1rendered1in1the1previous1month.1120071includes1five1months;120131includes1111months1and1nine1days.211Income1tax1rate1of128%1per120131U.S.1Master1Tax1Guide,1Section12606,1comment.11Medicare1tax1of11.45%1per1IRS1Publication1963,1Federal,1State1Reference1Guide11and1FICA1&1SECA111Tax1Rates1<http://www.ssa.gov/oact/progdata/taxRates.html>.11State1and1local1taxes1are1not1withheld.311Judge1Houston1retired1effective1January116,12013.11As1such,1deductions1for1Medicare1tax1deductions1ceased,1and1his1JSAS1contribution1rate1increased1from12.2%1to13.5%.411Allowable1lump1sum1annual1leave1is1calculated1as1the1ratio1of1Allowable1Salary1to1Actual1Salary,1as1of1the1retirement1date,1multiplied1by1the1actual1lump1sum1annual1leave1paid.


(F)(D) (E) (H)

(Net1Back1Pay)

(G) (I)

Contributions

(C)1x128.0% (C)1x11.45%

Income Medicare FERSJRSJSAS

(C)1x12.20%


Lost%Earnings%and%Matching%TSP%Contributions

For%the%Period%August%1,%2007%Through%December%9,%2013%1

(David%W.%Houston%III%H%Bankruptcy%Judge)

Annual1Salary Payroll1Deductions

Exhibit D


(A)151(B) (C)151SUM[(D)5(H)](A) (B) (C) (J)

2007 169,556.00$111 151,984.00$111 7,321.67$1111111 2,050.07$11111 106.16$111111 161.08$111111 5$111111111111 5$111111111111 5,004.36$111111 5$111111111112008 173,788.0011111 155,756.0011111 18,032.001111111 5,048.961111111 261.4611111111 396.7011111111 511111111111111 511111111111111 12,324.88111111 511111111111112009 178,664.0011111 160,080.0011111 18,584.001111111 5,203.521111111 269.4711111111 408.8511111111 511111111111111 511111111111111 12,702.16111111 511111111111112010 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 308.1511111111 467.5411111111 511111111111111 511111111111111 14,525.75111111 511111111111112011 181,332.0011111 160,080.0011111 21,252.001111111 5,950.561111111 25.681111111111 4 467.5411111111 511111111111111 511111111111111 14,808.22111111 511111111111112012 181,332.0011111 160,080.0011111 19,067.771111111 5,338.971111111 511111111111111 419.4911111111 511111111111111 511111111111111 13,309.31111111 51111111111111


6,886.99111111111 5 6,079.84111111111 760.071111111111111 212.821111111111 11.021111111111 511111111111111 511111111111111 511111111111111 536.23111111111111 51111111111111

Period 106,269.50$111 29,755.46$111 981.94$111111 2,321.20$11 5$111111111111 5$111111111111 73,210.90$1111 5$11111111111

111Federal1Judges1are1paid1on1the1first1of1each1month1for1services1rendered1in1the1previous1month.1120071includes1five1months.1120131Includes1111months1and1nine1days.11For12012,1salary1is1calculated1through1Judge1Dreher's1date1of1death1(11/23/2012);1survivors'1annuity1begins1on1the1date1of1death.

211Judge1Dreher1was1enrolled1in1JRS1prior1to1her1death,1and1had1completed1her1payment1of1141years1of1JRS1premiums1prior1to18/1/2007.11Thus,1no1deductions1are1included1herein.311Income1tax1rate1of128%1per120131U.S.1Master1Tax1Guide,1Section12606,1comment.11Medicare1tax1of11.45%1per1IRS1Publication1963,1Federal,1State1Reference1Guide11and1FICA1&1SECA111Tax1Rates1<http://www.ssa.gov/oact/progdata/taxRates.html>.11State1and1local1taxes1are1not1withheld.411Judge1Dreher1retired1on11/31/20111and1was1recalled1on12/1/2011.11As1such,1deductions1for1Medicare1ceased1and1the1JSAS1rate1stayed1at12.20%.511Allowable1lump1sum1annual1leave1is1calculated1as1the1ratio1of1Allowable1Salary1to1Actual1Salary,1as1of1the1retirement1date,1multiplied1by1the1actual1lump1sum1annual1leave1paid.



(Nancy%C.%Dreher%F%Bankruptcy%Judge)


Matching1TSPIncome Medicare JSAS JRS FERS (Net1Back1Pay) Contributions

Federal1Taxes13 Retirement1/1Survivor1Program1Contributions Lost1Earnings

(I)(C)1x128.0% (C)1x11.45% (C)1x12.20%

(D) (E) (F) (G) (H)

Allowable Actual Lost Allowable Actual

Amount Amount //Amount Amount Amount

2014 184,000.00$//// 163,000.00$//// 21,000.00$////// 182,000.00$//// 161,000.00$/// 42,000.00$////

Premium

Year

Actual///////

Salary

Basic/////

Coverage

Allowable/

Salary

Basic/////

Coverage

Increase/in/

Basic/Coverage

(D)/H/(B)

(A) (B) (C) (D) (E) (F) (G)

2007 151,984.00$//// 154,000.00$//// 169,556.00$//// 172,000.00$//// 18,000.00$///// 3.90$/////// (70.20)$//////////

2008 155,756.00////// 158,000.00////// 173,788.00////// 176,000.00////// 18,000.00/////// 3.90///////// (70.20)////////////

2009 160,080.00////// 163,000.00////// 178,664.00////// 181,000.00////// 18,000.00/////// 3.90///////// (70.20)////////////

2010 160,080.00////// 163,000.00////// 181,332.00////// 184,000.00////// 21,000.00/////// 3.90///////// (81.90)////////////

2011 160,080.00////// 163,000.00////// 181,332.00////// 184,000.00////// 21,000.00/////// 3.90///////// (81.90)////////////

2012 160,080.00////// 163,000.00////// 181,332.00////// 184,000.00////// 21,000.00/////// 3.90///////// (81.90)////////////

TOTAL Less/Avoided/Premiums/(Basic): (466.70)$////////

Increase/in Premium

Year

Actual///////

Salary

Option/B/

Coverage/(1X)

Allowable/

Salary

Option/B/

Coverage/(1X)

Option/B/

Coverage

(D)/H/(B)

(A) (B) (C) (D) (E) (F) (G)

2007 151,984.00$//// 152,000.00$//// 169,556.00$//// 170,000.00$//// 18,000.00$///// 17.47$//// (314.46)$////////

2008 155,756.00////// 156,000.00////// 173,788.00////// 174,000.00////// 18,000.00/////// 18.72/////// (336.96)//////////

2009 160,080.00////// 161,000.00////// 178,664.00////// 179,000.00////// 18,000.00/////// 17.75/////// (319.50)//////////

2010 160,080.00////// 161,000.00////// 181,332.00////// 182,000.00////// 21,000.00/////// 18.20/////// (382.20)//////////

2011 160,080.00////// 161,000.00////// 181,332.00////// 182,000.00////// 21,000.00/////// 18.20/////// (382.20)//////////

2012 160,080.00////// 161,000.00////// 181,332.00////// 182,000.00////// 21,000.00/////// 16.50/////// (346.50)//////////

TOTAL Less/Avoided/Premiums/(Option/B): (2,081.82)$/////

Payment((FEGLI(Benefit) 39,451.48$((((

Per/$1,000/of/

Coverage

Option/B/Premium/

(Decedent)

[(E)/÷/1,000]/x/(F)

Per/$1,000/of/

Coverage

Basic/Premium/

(Decedent)

[(E)/÷/1,000]/x/(F)

Actual/Option/B/Coverage "ButHFor"/Option/B/Coverage Additional

21,000.00$/////

Additional/FEGLI/Premiums/H/August/2007/through/Date/of/Death

Actual/Basic/Coverage "ButHFor"/Basic/Coverage Additional

Lost(FEGLI(Life(Insurance(Benefit(Nancy(C.(Dreher(E(Bankruptcy(Judge,(Date(of(Death(11/23/2012)

Lost/FEGLI/Benefit

FEGLI(E(Basic(Benefit FEGLI(E(Option(B(BenefitLost Lost/FEGLI/

Benefit//Amount

Annuity'Year Allowable Actual LostEnding'11/30 Amount Amount ''Amount'1

(A)'='(B)(A) (B) (C)

2012 64,274.40$'''' 56,300.40$'''' 177.20$'''''''''2013 64,344.00'''''' 56,352.00'''''' 7,992.00''''''''2014 65,309.00'''''' 57,192.00'''''' 202.93'''''''''''Period 8,372.13$''''''

Federal'Income'Tax'(28%'on'Lost'Annuity): 2 2,344.20$''''''

Payment(Amount 6,027.93$(((((Number(of(Beneficiaries 1(((((((((((((((((((((

Payment((per(Beneficiary) 6,027.93$(((((

1

2


From(the(Date(of(Death((11/23/2012)(through(December(9,(2013

The'lost'annuity'period'runs'through'December'9,'2013,'when'pay'was'adjusted'by'the'Administrative'Office'of'the'United'States'Courts.''

State'and/or'local'taxes'are'not'withheld.

JSAS'Annuity

Lost(JSAS(Annuity(Payments

(Judge(Nancy(C.(Dreher(K(Deceased)

Exhibit E

1!

Exhibit E: List of Class Members Who Have Opted-In Sarah Frances Abel David Adams Louise Adler Thomas P. Agresti Alan Ahart John C. Akard Theodor C. Albert Robert W. Alberts Frank Alley Nancy Alquist William Altenberger Carolyn F. Anderson J. Vincent Aug Janet Baer Frank Bailey Helen S. Balick Eddward Ballinger Jr. Manuel Barbosa Robert Bardwil Ronald Barliant Timothy A. Barnes James Barr Marc Barreca Susan Barrett Ben Barry James Barta Neil Bason Catherine Bauer Redfield Baum Randolph Baxter Prudence Beatty Bruce T. Beesley Thomas Bennett Warren Bentz Robert Berger Jeremiah E. Berk Stuart Bernstein Stanley B. Bernstein Laura Turner Beyer Joyce Bihary Wm. Thurmond Bishop Bruce Black Cornelius Blackshear Sheri Bluebond

Hannah Blumenstiel William T. Bodoh Jeff Bohm Carlota M. Bohm Paul Bonapfel John Bonney Henry Boroff Martin V. B. Bostetter George Harvey Boswell Judith Boulden Peter Bowie Julia Brand Arthur B Briskman Robert E. Brizendine Sidney Brooks Trish Brown Karen Brown Jerry A. Brown Elizabeth E. Brown Colleen A. Brown William Houston Brown Beth Buchanan Carl Bucki Samuel Bufford Gloria Burns Helen Burris Mildred Caban Jack Caddell Charles M. Caldwell Shirley C. Calhoun Stephen Callaway Alexander Bruce Campbell Margaret Cangilos-Ruiz Kevin Carey Gerardo Carlo-Altieri Thomas E. Carlson Peter Carroll Ellen A. Carroll Donald Cassling Aron Catharine Thomas Catliota Shelley Chapman William A Clark Leif Clark

Deanna D. Clark Scott Clarkson Fredrick Clement James K. Coachys Benjamin Cohen Magdeline Coleman Edward J. Coleman, III Thad Collins Daniel Collins Rebecca Connelly Francis G. Conrad Katherine Constantine John Cook Frederick Corbit C. Timothy Corcoran III Patricia Cordova Joseph Cosetti Stacey W. Cotton Stephen J. Covey Jacqueline P. Cox Carla E. Craig Jimmy Croom Sarah Curley Albert Dabrowski Walter R. Dahl Scott W. Dales John Dalis Tony Davis Laurel E. Davis Lamar W. Jr. Davis Diane Davis Sara de Jesus J. Michael Deasy Harry C. Dees Jr. Caryl Delano Paulette Delk Jeffery A. Deller Cynthia Proctor Demri Stephen Derby Emmy Lou Dickinson Mary Grace Diehl Douglas Dodd Thomas Donovan Timothy Dore

2!

Brett Dorian Randy Doub Dennis Dow Carol Doyle Robert Drain Walter Homer Drake, Jr. Anne Duberstein David R. Duncan Randall Dunn William Edmonds Roger L. Efremsky Russell A Eisenberg Dorothy Eisenberg Edward Ellington Barbara Ellis-Monro George Emerson Audrey R. Evans Rober Faris Arthur Federman Joan N. Feeney Richard E. Fehling Jerome Feller Kathryn Ferguson Gerald D. Fines Diane Finkle Judith Fitzgerald Jean FitzSimon John Flannagan Patrick Flatley Richard T. Ford Bruce Fox Mary France Eric L. Frank Steven Friedman L. Edward Friend II Thomas Harvey Fulton Jerry Funk Catherine J. Furay Robert Fussell Deane Gaines Rosemary Gambardella Craig Gargotta Robert E. Gerber Stephen Gerling William Gindin Robert Ginsberg Paul Glenn

Martin Glenn Thomas Glover Edward A Godoy Mitchel Goldberg A. Benjamin Goldgar Arthur J. Gonzalez James Goodman Robert Gordon Jane P. Gordon Mary P. Gorman Robert E. Grant Christine Gravelle Ray Graves James Gregg Allan Gropper Kevin Gross Robert Grossman Wendy Hagenau Randolph Haines James Haines Harlin DeWayne Hale G.Michael Halfenger Sarah Hall Michael Hall Mary Elaine Hammond Adlai Hardin John J. Hargrove Arthur I. Harris Marian F. Harrison Bruce Harwood Shon Hastings Robert Hershner William Hill Russell J. Hill William Hillman George R. Hodges Melvin S. Hoffman John E. Hoffman, Jr. Pamela Hollis Eileen Hollowell Thomas Holman Jeffery Hopkins Mark D. Houle William S. Howard Marilyn T. Howard Gala S. Howard Irvin Hoyt

Kevin Huennekens Jeffrey Hughes Guy Humphrey Stephani Humrickhouse Henley A. Hunter Paul Hyman Marvin Isgur Laurel M. Isicoff Niles Jackson Cynthia Jackson Lee Jackwig Robert Jacobvitz Carr James Alan Jaroslovsky Cristol A. Jay Edward Jellen Karen Jennemann Stacey Jernigan Squires John Wayne Johnson Stephen Johnson Robert L. Jones David Jones Julie Manning Meredith Jury Gordon B. Kahn Michael J. Kaplan Michael B. Kaplan Karen Karen Overstreet Janice Karlin Victoria Kaufman Duncan Keir Susan Kelley Barbara F. Kelley Suzanne V. Kelly Russ Kendig Carol Kenner Brian F. Kenney Paul John Kilburg Lewis Killian Erik Kimball Ronald King Lloyd king Ralph Kirscher Gregory Kishel Sandra Ruth Klein Christopher Klein

3!

J. Philip Klingeberger Marcie Klobucher John Klobucher M. Courtney Koger Louis Kornreich Mary Lou Krasniewski Phyllis Krechevsky Robert Kressel Ross W. Krumm Frank L. Kurtz Robert Kwan William Lafferty Enrique S. Lamoutte August Landis Sean Lane Harriet Lane John T. Laney III Christopher Latham Jennie Latta Laura K. Laura K.

Grandy Manuel D. Leal W. Richard Lee Joe Lee J. Rich Leonard Larry Lessen Elaine Lifland Kent Lindquist Paul B. Lindsey Wendelin Lipp Robert Littlefield Joan A. Lloyd Basil Lorch Nancy Lord Lorraine Weil Keith Lundin Thomas Lynch Brian Lynch Dennis Lynn Raymond Lyons Donald MacDonald IV Elizabeth Magner Margaret Mahoney Timothy Mahoney Margaret Mann Paul Mannes Robert Mark

Bruce Markell Joel Marker Bernard Markovitz Randal Mashburn James E. Massey Marian Matheson K. Rodney May Robert Mayer Kathleen McCullough David P. McDonald Catherine Peek McEwen Mark McFeeley Margaret Dee McGarity Robert C. McGuire Marci McIvor Jane McKeag Michael McManus Peter McNiff Arthur J. Metz III Kenneth Meyers James W. Meyers Terrence Michael Karen Milton John C. Minahan Tamara O. Mitchell Robbie H. Mixon Robyn Moberly Frank R. Monroe Dennis Montali Marilyn Morgan Pat E. Morgenstern-

Clarren Cecelia G. Morris R. Kimball Mosier H. Christopher Mott Coleman Mullins Geraldine Mund Margaret H. Murphy Terry Myers Charles Nail Mike Nakagawa Richard Neiter Russell Nelms Randall Newsome Nielsen Nielsen George John C. II Ninfo Cynthia A. Norton

Charles Novack Robert E. Nugent, III Dennis D. O'Brien Neil Olack Marcha Rae Ollason John K Olson Monica Hall Olszewski Robert N. Opel II Daniel S. Opperman Frank J. Otte George Paine Jim D. Pappas Bill G. Parker Marcia Phillips Parsons Rose M. Paskay Letitia Z. Paul Ronald G Pearson John K Pearson Norma Jean Pearson James M. Peck Pamela Pepper Thomas Perkins Burton Perlman John L. Peterson Keith Phillips C. Kathryn Preston Jessica Price Smith James Pusateri James F. Queenan Nancy Radcliffe Stephen Raslavich Dana Rasure Raymond Ray Charles Rendlen Thomas Renn Brenda T. Rhoades Steven Rhodes Robin Riblet David E. Rice Lynne Riddle Michael Ridgway Linda Riegle Whitney Rimel Sherry Roberts James Robinson Hugh Robinson Ernest Robles

4!

Michael Romero Joel Rosenthal Herbert Ross John Rossmeissl Shelley D. Rucker Barry Russell David E. Russell John Ryan James Sacca Thomas L Saladino Deborah Saltzman Katharine Samson Kathleen Hvass Sanberg Frank J. Santoro Ronald Sargis William R. Sawyer Gregory R. Schaaf Barry Schermer Gerald Schiff Jack B. Schmetterer Richard S. Schmidt James Schneider David Scholl Elizabeth Schwartz Mary Davies Scott Joseph M. Scott Barbara Jackson Sellers Brendan Shannon Walter Shapero James E. Shapiro Donald R. Sharp Marilyn Shea-Stonum Phillip Shefferly Alan Shiff Anita Shodeen William Shulman Diane Weiss Sigmund James S. Sledge James Smith Erithe Smith David F. Snow Paul B. Snyder Dale Somers Robert Somma Susan Pierson Sonderby Christopher Sontchi Rose Spader

Karen Specie Gary Spraker Stephen C. St. John Richard Stair James Starzynski Donald H. Steckroth Wesley Steen Harry Steiner Annette Steiner Jo Ann Stevenson Charles Michael Stilson Robert Thomas Stinnett William Stocks William F. Stone, Jr. Elizabeth Stong David Stosberg Alan C. Stout Stephen Stripp Ann Sullivan-Smoot Robert Summerhays Kathy Surratt-States Gregory Taddonio Howard Tallman Richard Taylor Laura Taylor Leslie Tchaikovsky Samuel Martin Teel John Teselle Brian Tester John Thomas Kathleen Thompson David Thuma William T. Thurman Douglas Tice Maureen Tighe Massie Tillman Alan Trust Thomas J. Tucker Eileen Tuohey Thomas Twardowski Thomas Utschig Mark Vaughn Jerry Venters Arthur Votolato John E. Waites Thomas W. Waldrep, Jr. Thomas Waldron

James D. Walker, Jr. Mark Wallace Mary Walrath Peter Walsh Lawrence Walter Paul R. Warren Thomas Weaver Arthur S. Weissbrodt Brenda M. Whinery Mary Ann Whipple Harold White J. Craig Whitley Patricia C. Williams James H. Williams Dwight H. Williams, Jr. Michael Williamson Mickey D. Wilson John Wilson Novalyn Winfield Tracey Wise Judith Wizmur Jason Woodard Kay Woods George Wright Gregg W. Zive Vincent Zurzolo

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