Reconciliation of Net Claims for Probable Terminations

(Dollars in millions)
September 30, 2004 September 30, 2003
Net claims for probable terminations, at beginning of year   $ 5,207   $ 6,322
Change in IBNR   $ (41)   0
New claims $ 14,407   $ 4,211  
Actual Terminations $ (3,258)   $ (5,448)  
Deleted probables $ (243)   $ (228)  
Change in benefit liabilities $ 929   $ 270  
Change in plan assets $ (75)   $ 80  
Loss (credit) on probables   $ 11,760   $ (1,115)
Net claims for probable terminations, at end of year   $ 16,926   $ 5,207

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