Julius R. Phillilps and Marcia G. Phillips - Page 4

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          these heart attacks, petitioner was no longer assigned by IBM to            
          foreign locations, nor was he promoted.                                     
               Prior to July 31, 1992, IBM declined petitioner's request to           
          participate in an executive training program (training program)             
          that petitioner believed would have insured his continued                   
          employment with IBM at the same or a higher job level.                      
          Petitioner believed that IBM's decision was at least partially              
          motivated by his age and health status.                                     
          On May 20, 1992, petitioner met with his executive                          
          supervisor, Bjorn Andersen (Andersen), regarding his employment             
          situation, at which time he renewed his request to participate in           
          the training program.  Andersen agreed to support a renewed                 
          request on petitioner's behalf but indicated that it would likely           
          again be denied.  During the meeting, Andersen informed                     
          petitioner that his position at IBM likely would be eliminated              
          or, at a minimum, substantially downgraded, and therefore urged             
          that petitioner should "strongly consider" participating in IBM's           
          Modified and Extended Individual Transition Option Program (ITO             
          II Program), an early retirement or severance program, which                
          allows IBM employees to resign or retire early, receiving lump-             
          sum payments and other benefits.  Andersen stressed the                     
          importance of participating in the ITO II Program to ensure                 
          petitioner's continued eligibility for health and other benefits,           
          which might not be available to petitioner in the event his                 





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