Reconciliation of Net Claims for Probable Terminations

(Dollars in millions)
September 30, 2005 September 30, 2004
Net claims for probable terminations, at beginning of year


$16,926


$ 5,207

Change in IBNR




(41)

New claims

$ 4,738


$14,407


Actual Terminations

(10,637)


(3,258)


Deleted probables

(83)


(243)


Change in benefit liabilities

(205)


929


Change in plan assets

(269)


(75)


Loss (credit) on probables


(6,456)


11,760

Net claims for probable terminations, at end of year


$10,470


$16,926

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