Bank One Corporation - Page 68

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               with respect to any of the issues set forth pursuant to                
               (1) above that is different from the positions or                      
               theories set forth pursuant to (2) above.                              
          On September 5, 2000, each party filed with the Court an issues             
          memorandum.                                                                 
          XVII.  Expert Testimony                                                     
               At trial, each party called expert witnesses in support of             
          its and his respective position.  In addition, the Court for the            
          first time appointed its own experts under rule 706 of the                  
          Federal Rules of Evidence to testify as to the relevant subject             
          matter.                                                                     
               A.  Identity and Qualifications                                        
                    1.  Experts Retained by Petitioner                                
               Petitioner presented the testimony of two experts, Charles             
          Smithson (Smithson) and Robert P. Sullivan (Sullivan).  Smithson            
          was qualified by the Court as an expert in financial economics,             
          financial derivative products, and risk management.  He has a               
          Ph.D. in economics from Tulane University and is the managing               
          partner of a financial consulting firm specializing in risk                 
          management.  He is affiliated with the ISDA and served for a                
          number of years as a director on its board.  His concentration is           
          in the management of financial risk, and he has written a number            
          of books and articles on that subject.                                      
               Sullivan was qualified by the Court as an expert in                    
          financial derivatives, including the generally accepted                     






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