Connecticut Mutual Life Insurance Company and Consolidated Subsidiaries - Page 8

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          Robert E. Casey, senior vice president, and Walter J. Gorski,               
          senior vice president and general counsel.                                  

          The Operation and Administration of VEBA II                                 

               Petitioner’s employee population during the period 1985                
          through 1994 was as follows:                                                

                          Year         Employee Population                            
          1985               2,069                                                    
          1986               2,165                                                    
          1987               2,244                                                    
          1988               2,118                                                    
          1989               2,160                                                    
          1990               2,082                                                    
          1991               2,150                                                    
          1992               2,076                                                    
          1993               2,177                                                    
          1994               1,765                                                    

          The number of petitioner’s employees eligible to receive benefits           
          and whose holiday pay was funded pursuant to the holiday pay plan           
          during 1986 and subsequent years was as follows:                            

          Year              Employees                                                 
          1986                2,106                                                   
          1987                2,186                                                   
          1988                2,012                                                   
          1989                1,876                                                   
          1990                1,728                                                   
          1991                1,746                                                   
          1992                1,664                                                   
          1993                1,813                                                   
          1994                1,645                                                   








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