IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA ____________________________________ ) ELOUISE PEPION COBELL, et al., ) Plaintiffs, v.

) ) DIRK KEMPTHORNE, Secretary of ) the Interior, et al., ) Defendants. )

) No. 1:96CV01285 ) (Judge Robertson)

) )

DEFENDANTS� FIFTH SUBMISSION IN COMPLIANCE WITH MAY 28, 2004 MEMORANDUM AND ORDER REGARDING HISTORICAL STATEMENTS OF ACCOUNT The Department of the Interior (�Interior�) has continued to make progress completing Historical Statements of Account in accordance with its obligations under the American Indian Trust Fund Management Reform Act of 1994, Pub. L. No. 103-412, 108 Stat. 4239, and now has prepared an additional 17,621 Statements that are ready to be provided to plaintiff account holders. These Statements are in addition to 28,107 Statements that have been ready to transmit since March, 2005, and 20,402 Statements that have been ready to transmit since March, 2006. Interior urges the Court to permit the transmission of these Statements to the account holders as soon as possible. The Court previously permitted the transmission of 17,096 Statements in an Order dated October 22, 2004. In a Memorandum and Order dated May 28, 2004, the Court granted in part Interior Defendants' Motion for Authority to Communicate with Class Members Regarding the Historical Statements of Account, filed February 6, 2003. The Court's Order permits Defendants to mail completed Historical Statements of Account, provided such statements are accompanied by a transmittal letter that includes text prescribed by the Court and provided that Defendants first submit to the Court "(1) a sample of the actual letter to be mailed with the [prescribed] language inserted; (2) a sample of one of the historical statements of account; and (3) the exact number of historical statements of account and transmittal letters [Defendants] plan[] to send out." Memorandum and Order at 4. The Court modified the language of the prescribed notice in an order dated October 22, 2004. Cobell v. Norton, 224 F.R.D. 266, 287 (D.D.C. 2004). In compliance with the Court�s May 28, 2004 Memorandum and Order and October 22, 2004 Order, Defendants hereby submit redacted sample transmittal letters containing the prescribed language, which is modified to reflect current contact information for Plaintiffs� counsel, redacted Historical Statements of Account, and two additional enclosures as described below. The number of additional Historical Statements of Account and transmittal letters Defendants plan to send out is 17,621. These Historical Statements of Account are in addition to the 20,402 Statements that are the subject of Defendants� Fourth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account, filed March 9, 2006, and the 28,107 Statements that are the subject of Defendants� Third Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account, filed March 24, 2005, both still pending before the Court. ___________________________________ Each group may contain Statements for account holders for whom Interior does not have valid addresses. Account holders� addresses are updated regularly by the

Office of Special Trustee, so it is not possible to identify in advance which account holders will not have valid addresses on file on the day on which the Statements are printed. On January 16, 2007, the Court granted Plaintiffs� Unopposed Motion to Amend the Order of November 17, 2004, by which Plaintiffs sought leave to include updated contact information for Plaintiffs� counsel in the land sales notice required by the Court�s November 17, 2004 Order. Although Plaintiffs did not request that the updated information also be included in transmittal letters accompanying the Historical Statements of Account, we believe including the updated information in all letters that have not yet been transmitted, as well as in the brochure that will accompany the mailings, is appropriate. Accordingly, by this Fifth Submission, we seek leave to include the updated contact information in each of the transmittal letters and brochures that have not yet been mailed, including the 28,107 that are the subject of Defendants� Third Submission and the 20,402 that are the subject of Defendants� Fourth Submission. Four sample transmittal letters and accompanying Historical Statements of Account are attached: (1) a transmittal letter and Historical Statement of Account addressed to the parent or guardian of a Judgment account holder, see Attachment 1 (sample transmittal letter) & Attachment 2 (accompanying Historical Statement of Account); (2) a transmittal letter and Historical Statement of Account addressed to a Judgment account holder who is no longer a minor, see Attachment 3 (sample transmittal letter) & Attachment 4 (accompanying Historical Statement of Account); (3) a transmittal letter and Historical Statement of Account addressed to the parent or guardian of a Per Capita account holder, see Attachment 5 (sample transmittal letter) & Attachment 6 (accompanying Historical Statement of Account); and (4) a transmittal ____________________________________ On January 26, 2007, the undersigned contacted Plaintiffs� counsel Dennis Gingold to alert him that this Submission would be filed and to inquire about Plaintiffs� position regarding our request to include updated contact information. Plaintiffs� counsel stated that they did not object. letter and Historical Statement of Account addressed to a Per Capita account holder who is no longer a minor, see Attachment 7 (sample transmittal letter) & Attachment 8 (accompanying Historical Statement of Account). Also attached are samples of the brochure, see Attachment 9, and statement of accounting limitations, see Attachment 10, that will be enclosed with all transmittal letters and Historical Statements of Account. Dated: January 26, 2007 Respectfully submitted, PETER D. KEISLER Assistant Attorney General STUART E. SCHIFFER Deputy Assistant Attorney General J. CHRISTOPHER KOHN Director

/s/ Cynthia L. Alexander ROBERT E. KIRSCHMAN, JR. D.C. Bar No. 406635 Assistant Director CYNTHIA L. ALEXANDER Trial Attorney Commercial Litigation Branch Civil Division

P.O. Box 875 Ben Franklin Station Washington, D.C. 20044-0875 (202) 616-2237 CERTIFICATE OF SERVICE I hereby certify that, on January 29, 2007 the foregoing Defendants� Fifth Submission in Compliance with May 28, 2004 Memorandum and Order Regarding Historical Statements of Account was served by Electronic Case Filing, and on the following who is not registered for Electronic Case Filing, by facsimile: Earl Old Person (Pro se) Blackfeet Tribe P.O. Box 850 Browning, MT 59417 Fax (406) 338-7530

/s/ Kevin P. Kingston Kevin P. Kingston Parent(s) or Guardian of United States Department of the Interior OFFICE OF HISTO1UCAL TRUST ACCOUNTING 1801 Pennsylvania Avenue, NW, Suite 500 Washington, DC 20006 Date TAKE PRIDEe INAMERICA Dear Parent(s) or Guardian: This letter and the three enclosures are being sent to you because you are the parent(s) or guardian of the abovenamed account holder, who has at least one Individual Indian Money (JIM) account managed by the United States Department of the Interior (DOT). DOT's Office of Historical Trust Accounting (OHTA) recently performed an accounting of this account from the time it was opened through December 31, 2000. You will find a Historical Statement of Account enclosed with this letter. Please read the following information in this letter and the three enclosures careflully. They provide you with the following important information about the account: * * Accounting Results: Accounting Approach:

Important information about the account, including limitations

on the accounting and whether errors or losses were detected. How the historical accounting was performed. . * * What You Should Do Next: Provide comments on the historical accounting.

Class Members Notice: Questions:

A court ordered notice to potential class members. W1io will answer questions and where you may obtain additional information. Accounting Results: The balance shown on the Historical Statement of Account as of December 31, 2000, agrees with the balance maintained by DOl's Office of Trust Funds Management (OTFM) as of the same date. The accompanying Historical Statement of Account details the receipts, interest, and other activity for the account holder's account from the opening deposit through December 31, 2000. Please note that the account balance shown is for December 31! 2000. For information about the account activity and balances after December 31, 2000, please refer to the Statement of Account sent to you quarterly by OTFM. In addition, the Historical Statement of Account does not reflect any funds or transactions for any other accounts that the account holder may have. DOl has identified several historical accounting issues that may affect the amount of interest paid to the account. Please read the enclosed Statement ofAccounting Limitations to learn more about these important issues and how they might affect the account. Accounting Approach: In performing the accounting, OHTA reviewed documents verifying the posted Judgment award(s), the approved tribal resolution distributing the award(s) to tribal members, and the plan governing the use and distribution of the award(s). OHTA also verified other receipts, disbursements, or transfers affecting your account and the monthly interest based on the interest rate distribution factor determined by OTFM. An independent accounting firm reviewed the historical accounting work to ensure correctness. ATTACHMENT 1 Defendants' Fifth Submission in Compliance and Order Regarding Historical Statements of Account With May 28, 2004 Memorandum

What You Should Do Next. Please compare the Historical Statement of Account (Historical Statement) to your files and records to determine if they agree with the Historical Statement and the balance it shows on December 31, 2000. If you believe that the Historical Statement or the balance it shows are incorrect, you may provide OHTA with a written explanation, including any documents, papers, or information you want OHTA to consider. Please submit your comments to OHTA within 90 calendar days of the postmark on the envelope containing this letter. Please mail your comments to the following address: Executive Director Office of Historical Trust Accounting U.S. Department of the Interior 180 lPenn!ylvania Avenue, NW, Suite 500 Washington, DC 20006 OHTA will consider any materials and information you provide and will respond to you after it receives your comments. Cobell v. Kemptizorne Class Member Notice: Please be aware that the JIM account holder for whom the Historical Statement of Account to which this notice is attached was prepared may be a member of a class action lawsuit, Cobell v.Kempthorne. No. 1 :96CV0 1285 (D.D.C.) (Judge Robertson). Nothing in this notice, the attached Historical Statement of Account, or any letter, document, or other communication to which this notice may be attached will eliminate or adversely affect any rights that the JIM account holder for whom the attached Historical Statement of Account was prepared may have if he or she is a class member in the Cobell litigation. The JIM account holder for whom the attached Historical Statement of Account was prepared will not eliminate or adversely affect any rights that he or she may have as a class member by failing to challenge the attached Historical Statement of Account. As a potential class member, the JIM account holder for whom the attached Historical Statement of Account was prepared has the right to consult with the class counsel in the Cobell litigation about this Historical Statement of Account or any other matter. For further information, you may contact the lawyers for the class members: Dennis M. Gingold, Esq., or Keith Harper, Esq. Written correspondence to either lawyer (or both of them) can be directed to 607 14th Street, N.W., 9th Floor, Washington, DC 20005, or, alternatively, to the email address beneficiary@kilpatrickstockton.com. In addition, you can call them directly using the following toll-free number: 1-866-383-6554. You may also access further information at the plaintiffs' website, www.indiantrust.com. puestious. Enclosed is a brochure answering general questions about the historical

accounting project. If you have questions about this letter or the enclosed Historical Statement of Account, please call the Office of Historical Trust Accounting toll free at (877) 722-8196. For account activity and balances after December 31, 2000, please refer to the quarterly Statements of Account. If you have questions about your quarterly Statements of Account or your current TIM account balance, please call the Office of Special Trustee for American Indians toll-free at (888) 6786836, Extension 888. Sincerely, Bert T. Edwards Executive Director Enclosures (3) Historical Statement of Account, Brochure, and Statement of Accounting Limitations 2

OFFICE OF IIISTORICAL TRUST ACCOUNTING INDIVIDUAL INDIAN MONIES TRUST FUNDS IIISTORICAL STATEMENT OF ACCOUNT TO THE PARENT(S) OR GUARDIAN OF ACCOUNT OF ACCOUNT NUMBER -!

As explained in the attached Historical Statement of Account transmittal letter, the account balance at December 31, 2000 was $ This balance was composed of the following: Judgment award from Docket 296 Cumulative interest Ending balance as of December 31, 2000 The account activity is detailed below. Interest was calculated based on the month-end balance through May 31, 1989, and the average daily balance thereafter using the interest factor determined for each period by Department of the Interior's Office of the Special Trustee for American Indians. This factor, which may vary by period, is based upon the UM Trust Funds' investments. Please note, the account balance shown is for December 31, 2000 (the date through which the historical accounting was performed). For account activity and balances after December 31, 2000, please refer to the quarterly Statements of Account. TRANSACTION ACTIVITY FOR ACCOUNTING PERIOD: 1/6/1989 THROUGH 12/31/2000 * TRANSACTION DATE AMOUNT DESCRIPTION information may be needed.) BEG11!1NG BALANCE _______ Collection JUDGMENT PER CAPITA Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO iNTEREST Journal Voucher MONTHLY - AUTO INTEREST ________ Historical Statement of Account - Account _____ ATTACHMENT 2 * * * DOCUMENT REFERENCE (If calling, this

*

rage 1/ 12 Defendants' Fifth Submission May 28, 2004 Memorandum and Historical Statements of _________

in Compliance vvith Order Regarding Account 1/6/ 19 89 4/27/1989 6/27/1989 7/27/1989 _Jfl

Receipt ofjudgment award Docket 296 Monthly interest Monthly Interest Monthly Interest

DATE !u!iou!r information may be needed.) 8/28/1989 9/25/1989 10/28/1989 11/27/1989 ! J.!J ! !

TRANSACTiON DESCRIPTION Monthly Interest Monthly Interest Monthly Interest Monthly Interest

DOCUMENT REFERENCE (If calling, this Journal Voucher MONTHLY - AUTO NTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO iNTEREST Journal Voucher MONTHLY - AUTO iNTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST

12/22/1989

!

Monthly Interest

1/25/1990

Monthly Interest

2/26/1990

Monthly Interest

3/26/1990

Monthly Interest

4/25/1990 5/24/1990 !

Monthly Interest Monthly Interest

6/21/1 990

Monthly Interest

7/31/1990

-

Monthly Interest

8/27/1990

Monthly Interest

9/26/1990

Monthly Interest

Historical Statement of Account - Account Page 2 / 12

DATE 4MOIJNT information may be needed.) 10/29/1990 11/27/1990 12/27/1990 1/29/1991 2/26/1991 3/27/1991 4/29/1991 ! _______

TRANSACTION DESCRIPTION Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest

DOCUMENT REFERENCE (if caffing, this Journal Voucher MON!IIILY - AUTO INTEREST Journal Voucher MONThLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST -W

5/29/199 1 6/27/199 1 7/24/199 1 8/29/1991 9/25/1991 10/29/1991 11/26/1991

_____

Monthly Interest

! ! I*IllJ

Monthly Interest Monthly Interest Monthly Interest Monthly Interest

T!T

Monthly Interest Monthly Interest

Historical Statement of Account - Account Page 3 / 12

DATE AMOUNT information may be needed.) 12/27/199 1 ______ 1/28/1 992 2/25/1992 3/30/1992 _____

TRANSACTION DESCRIPTION Monthly Interest Monthly Interest Monthly Interest Monthly Interest

DOCUMENT RI!FERENCE (If caffing, this Journal Voucher MONTHLY - AUTO !PL!!Jiifl1! Journal Voucher Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY-AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal \Toucher MONTHLY - AUTO -IJournal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONThLY - AUTO

4/28/1992

_._..-

Monthly Interest

5/28/1992

Monthly Interest

6/25/1992

Monthly Interest

7/27/1992 8/25/1992 9/29/1992 ! -

Monthly Interest Monthly Interest Monthly Interest

10/26/1992

______

- Monthly Interest

11/24/1992 12/30/1992 1/29/1 993

- 'T _____ f

Monthly Interest Monthly Interest Monthly Interest

Historical Statement of Account - Accoun.. Page 4/12

DATE AMOUNT information may be needed.) 2/24/1993 3/29/1993 3/31/1993 4/28/1993 5/26/1 993 6/24/1993 7/27/1993 8/26/1 993 9/23/1993 ! UI ! i!r

TRANSACTION DESCRIPTION Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interes!t Monthly Interest

DOC1JMENT REFER]!NCE (If caffing, this Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher INTEREST-AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO TT1 Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO JTL!JU! Journal MONTHLY Journal MONTHLY Voucher - AUTO Voucher - AUTO

10/25/1993 11/29/1993 12/20/1993 1/24/1994 2/24/1994 .J J f -

Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest !

Journal Voucher MONTHLY - AUTO Journal Voucher MONThLY - AUTO Journal Voucher

Historical Statement of Account - Account Page 5 / 12

DATE oui! information may be needed.) 3/23/1994

TRANSACTION DESCRIPTION Monthly Interest

DOCUMENT REFERENCE (If caffing, this Journal Voucher MONTHLY - AUTO

4/19/1 994

______

Monthly Interest

Journal Voucher MONTHT!Y - AUTO r1PtIii1J! Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO *tiiTrr Journal Voucher MONTHLY - AUTO 1IIJi!IllTui. ! Journal Voucher MONTHLY - AUTO Tii!�IL Journal Voucher MONTHLY - AUTO -!-!-! Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO -I.

5/23/1994 6/27/1994 7/25/1994 8/29/1994 .

Monthly Interest Monthly Interest Monthly Interest Monthly Interest

9/19/1994

Monthly Interest

10/24/1994

Monthly Interest

11/21/1994

MonthlyJnterest

12/19/1994 1/26/1995 2/23/199 5

L!!i

Monthly Interest Monthly Interest * Monthly Interest

.

3/27/1995

Monthly Interest

4/25/1995

!

Monthly Interest

Historical Statement of Account Account..............................................Page 6 / 12

DATE AMOUNT information may be needed.) 5/25/1995 * 6/27/1995 * 7/27/1995 8/25/1995 ,! __j! 1

TRANSACTION DESCRIPTION Monthly Interest Monthly Interest Monthly Interest Monthly Interest

DOCUMItNT REFERJ!NCE (If calling, this Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY-AUTO .......... Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal MONTHLY -!!Journal MONTHLY Voucher - AUTO Voucher - AUTO

-!1'

9/26/1995 10/30/1995 11/28/1995

! !

Monthly Interest Monthly Interest Monthly Interest

12/28/1 995

j! J

Monthly Interest

1/30/1 996

L_[

Monthly Interest

2/28/1996 3/27/1996

1

Monthly Interest Monthly Interest

4/18/1996 5/22/1996

_______

Monthly Interest Monthly Interest

Journal Voucher MONTHLY - AUTO ! 1wr! Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO

6/17/1996

Monthly Interest

Historical Statement of Account - Account !.. !f]IJ Page 7/12

TRANSACTION DATE AMOUNT DESCRIPTION information may be needed.) 7/29/1996 8/28/1996 9/19/1996 10/24/1996 11/26/1996 12/23/1996 1/30/1997 ! ! ! ! ! fl Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest

DOCUMENT REFERENCE (If calling, this Journal Voucher MONTHLY-AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO -- ! Journal MONTHLY J!__JL! Journal MONThLY I Voucher - AUTO 1Voucher - AUTO

2/26/1997 3/26/1997

! !

Monthly Interest Monthly Interest

4/24/1997 5/29/1997 6/27/1997 7/31/1997 8/27/1997 ! ! ! !

Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest

Journal Voucher MONThLY - AUTO Journal Voucher MONTHLY - AUTO Journal MONTHLY 1L Journal MONTHLY Voucher - AUTO Voucher - AUTO

Journal Voucher MONTHLY - AUTO !.

Historical Statement of Account - Account Page 8 / 12

DATE AMOUNT information may be needed.) 9/26/1997 !

TRANSACTION DESCRIPTION Monthly Interest

DOCUMENT REFERENCE (If calling, this Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO !L_!- _!m! Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO -!-! Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO J-I--!-*-!Journal Voucher MONTHLY - AUTO LEZ!. Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO J-!JJ! jr

10/23/1997 11/25/1997 12/18/1997

,,_,.1 !

Monthly Interest Monthly Interest Monthly Interest

1/14/1 998

!

Monthly Interest

2/19/1 998

,!

Monthly Interest

3/30/1998

L.!

Monthly Interest

4/27/1 998

!,,J1%

Monthly Interest

5/28/1998

!

Monthly Interest

6/26/1 998 7/30/1998 8/21/1998 ! !

Monthly Interest Monthly Interest Monthly Interest

9/28/1998

Monthly Interest

10/30/1998 *

L.. S

Monthly Interest

Historical Statement of Account - Account ! Page 9 / 12

DATE AMOUNT information may be needed.) 11/19/1998

TRANSACTION DESCRIPTION Monthly Interest

DOCUMENT R]3]?ERENCE (If calling, this Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal MONTHLY -! Journal MONTHLY Voucher - AUTO !JL Voucher - AUTO

12/22/1998 1/19/1999 2/19/1 999 3/18/1999 4/20/1999 5/19/1999 6/17/1999 7/15/1999 8/23/1999 9/17/1999 10/21/1999 11/18/1999 12/20/1999 11 ! ! fl ! ! J_!IU -

Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest

! Monthly Interest. Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest

Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO

Historical Statement of Account - AccountTi,!,T2 Page 10 / 12

DOCUMENT REFERENCE (If caffing, this information may be needed.) Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Cash Receipt MONTHLY INTEREST EARNINGS ! Cash Receipt MONTHLY INTEREST EARNINGS Cash Receipt MONTHLY INTEREST EARNINGS Cash Receipt MONTHLY INTEREST EARNINGS JII-!Cash Receipt MONThLY INTEREST EARNINGS Cash Receipt MONTHLY INTER!T EARNINGS ! Cash Receipt MONTHLY INTEREST EARNINGS Cash Receipt MONTHLY INTEREST EARNINGS Cash Receipt MONTHLY INTEREST EARNINGS TRANSACTION DESCRiPTION Monthly Interest Monthly Interest

Monthly Interest Monthly Interest DATE 1/25/2000 2/24/2000 3/17/2000 4/24/2000 5/19/2000 6/15/2000 7/20/2000 8/17/2000 9/6/2000 10/4/2000 11/3/2000 12/5/2000 Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest

Monthly Interest Monthly Interest Historical Statement of Account - Account_____ Page 11 / 12

DATE AMOUNT may be needed.) 12/31/2000 J.

TRANSACTION DESCRIPTION BALANCE AT DECEMBER 31, 2000

DOCUMENT REFERENCE (If calling, this information

Please note the ending balance is NOT THE CURRENT BALANCE of your TIM account. The account balance shown is for December 31, 2000 (the date through which the historical accounting was performed). If you have questions about this Historical Statement of Account, please call the Office of Historical Trust Accounting toll free (877) 722-8196. For account activity and balances after December 31, 2000, please refer to the quarterly Statements of Account. If you have questions about your quarterly Statements of Account or your current IIM account balance, please call the Office of the Special Trustee for American Indians toll free (888) 678-6836, Extension 888. ilistorical Statement of Account - AccountU J! Page 12/12

United States Department of the Interior OFFICE OF HISTORICAL TRUST ACCOUNTING 1801 Pennsylvania Avenue, N'! Suite 500 Washington, DC 20006 Date TAKE PRlDE'! INAMERICA Dear Account Holder: This letter and the three enclosures are being sent to you because you are the parent(s) or guardian of the abovenamed account holder, who has at least one Individual Indian Money (JIM) account managed by the United States Department of the Interior (DOl). DOl's Office of Historical Trust Accounting (OHTA) recently performed an accounting of this account from the time it was opened through December31, 2000. You will find a Historical Statement of Account enclosed with this letter. Please read the following information in this letter and the three enclosures carefully. They provide you with the following important information about the account: o * Accounting Results: Accounting Approach:

Important information about the account, including limitations on the accounting and whether errors or losses were detected. How the historical accounting was performed. * * * What You Should Do Next: Provide comments on the historical accounting.

Class Members Notice: Questions:

A court ordered notice to potential class members. Who will answer questions and where you may obtain additional information. Accounting Results: The balance shown on the Historical Statement of Account as of December 31, 2000, agrees with the balance maintained by DOl's Office of Trust Funds Management (OTFM) as of the same date. The accompanying Historical Statement of Account details the receipts, interest, and other activity for the account holder's account from the opening deposit through December 31, 2000. Please note that the account balance shown is for December 31, 2000. For information about the account activity and balances after December 31, 2000, please refer to the Statement of Account sent to you quarterly by OTFM. In addition, the Historical Statement

of Account does not reflect any funds or transactions for any other accounts that the account holder may have. DOI has identified several historical accounting issues that may affect the amount of interest paid to the account. Please read the enclosed Statement ofAccounting Limitations to learn more about these important issues and how they might affect the account. Accounting Arwroach: In performing the accounting, OHTA reviewed documents verifying the posted Judgment award(s), the approved tribal resolution distributing the award(s) to tribal members, and the plan governing the use and distribution of the award(s). OHTA also verified other receipts, disbursements, or transfers affecting your account and the monthly interest based on the interest rate distribution factor determined by OTFM. An. independent accounting firm reviewed the historical accounting work to ensure correctness. ATTACHMENT 3 Defendants' Fifth Submission in With May 28, 2004 Memorandum Regarding Historical Statements

Compliance and Order of Account

What You Should Do Next. Please compare the Historical Statement of Account (Historical Statement) to your files and records to determine if they agree with the Historical Statement and the balance it shows on December31, 2000. If you believe that the Historical Statement or the balance it shows are incorrect, you may provide OHTA with a written explanation, including any documents, papers, or information you want OHTA to consider. Please submit your comments to OHTA within 90 calendar days of the postmark on the envelope containing this letter. Please mail your comments to the following address: Executive Director Office of Historical Trust Accounting U.S. Department of the Interior 1801 Pennsylvania Avenue, NW, Suite 500 Washington, DC 20006 OHTA will consider any materials and information you provide and will respond to you after it receives your comments. Cobell v. Kemythorne Class Member Notice: Please be aware that the IIM account holder for whom the Historical Statement of Account to which this notice is attached was prepared may be a member of a class action lawsuit, Cobell v.Kempthorne. No. 1 :96CV0 1285 (D.D.C.) (Judge Robertson). Nothing in this notice, the attached Historical Statement of Account, or any letter, document, or other communication to which this notice may be attached will eliminate or adversely affect any rights that the IIM account holder for whom the attached Historical Statement of Account was prepared may have if he or she is a class member in the Cobell litigation. The JIM account holder for whom the attached Historical Statement of Account was prepared will not eliminate or adversely affect any rights that he or she may have as a class member by failing to challenge the attached Historical Statement of Account. As a potential class member, the JiM account holder for whom the attached Historical Statement of Account was prepared has the right to consult with the class counsel in the Cobell litigation about this Historical Statement of Account or any other matter. For further information, you may contact the lawyers for the class members: Dennis M. Gingold, Esq., or Keith Harper, Esq. Written correspondence to either lawyer (or both of them) can be directed to 607 14th Street, N.W., 9th Floor, Washington, DC 20005, or, alternatively, to the email address beneficiary@kilpatrickstockton.com. In addition, you can call them directly using the following toll-free number: 1-866-383-6554. You may also access further information at the plaintiffs' website, www.indiantrust.com. Ouestions. Enclosed is a brochure answering general questions about the historical

accounting project. If you have questions about this letter or the enclosed Historical Statement of Account, please call the Office of Historical Trust Accounting toll free at (877) 722-8196. For account activity and balances after December 31, 2000, please refer to the quarterly Statements of Account. If you have questions about your quarterly Statements of Account or your current IIM account balance, please call the Office of Special Trustee for American Indians toll-free at (888) 6786836, Extension 888. Sincerely, Bert T. Edwards Executive Director Enclosures (3)- Historical Statement of Account, Brochure, and Statement of Accounting Limitations 2

OFFICE OF ifiSTORICAL TRUST ACCOUNTING INDIVIDUAL INDIAN MONIES TRUST FUNDS fflSTORICAL STATEMENT OF ACCOUNT This balance was composed of the following: ACCOUNT OF ACCOUNT NUMBER ____ Judgment award from Docket 296 Cumulative interest Disbursements inding balance as of December 31, 2000

__________

The account activity is detailed below. Interest was calculated based on the month-end balance through May 31, 1989, and the average daily balance thereafter using the interest factor determined for each period by Department of the Interior's Office of the Special Trustee for American Indians. This factor, which may vary by period, is based upon the UlvI Trust Funds' investments. Please note, the account balance shown is for December 31, 2000 (the date through which the historical accounting was performed). For account activity and balances after December 31, 2000, please refer to the quarterly Statements of Account. TRANSACTION ACTIVITY FOR ACCC)UNTING PERIOD: 1/6/1989 THROUGH 12/31/2000 DATE AMOUNT TRANSACTION DESCRIPTION DOCUMENT REFERENCE (If caffing, this information may be needed.) BEGINNNG BALANCE 1/6/ 19 8 9 4/27/1989 6/27/1989 7/27/1989 8/28/1989 Receipt ofjudgment award Docket 296

! ! !

Monthly Interest Monthly Interest Monthly Interest Monthly Interest

Collection JUDGMENT PER CAPITA Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Historical Statement of Account - Account_ATTACHM [NT 4 Page 1 / 11 !!Defendants' Fifth Submission in Compliance With May 28, 2004 Memorandum and Order Regarding Historical Statements of Account Your. account balance at December 31, 2000 was!! i!. !-J

DATE AMOUNT information may be needed.) 9/25/1989 10/28/1989 11/27/1989 12/22/1989 !

TRANSACTION DESCRIPTION Monthly Interest 4 Monthly Interest Monthly Interest Monthly Interest

DOCUMENT REFERENCE (If calling, this Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO iNTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO iNTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST

1/25/1990

Monthly Interest

2/26/1990

!

Monthly Interest

3/26/1990

Monthly Interest

4/25/1990

Monthly Interest

*

5/24/1990

Monthly Interest

6/21/1990 7/31/1990 8/27/1990 9/26/1990 10/29/1990

! ! ! ,!_ !

Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest

Historical Statement of Account - Account! Page 2 I 11

DATE AMOUNT information may be needed.) 11/27/1990 12/27/1990 1/29/1991 2/26/1991 3/27/1991 4/29/199 1 5/29/199 1 ! .!j ! !

TRANSACTION DESCRIPTION Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest

DOCUMENT REFERENCE (If calling, this Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO iNTEREST Journal Voucher MONTHLY - AUTO iNTEREST Journal Voucher MONTHLY - AUTO INTEREST Journal Voucher MONTHLY - AUTO --

6/27/1991 7/24/199 1

! !

Monthly Interest Monthly Interest

8/29/199 1

Monthly Interest

9/25/1991 10/29/1991 11/26/1991 12/27/199 1 !

Monthly Interest Monthly Interest Monthly interest Monthly Interest

Historical Statement of Account - Account! Page 3 / 11

DATE AMOUNT information may be needed.) 1/28/1992 2/25/1992 3/30/1992 4/28/1992 ! _______ !

TRANSACTION DESCRIPTION Monthly Interest Monthly Interest Monthly Interest Monthly Interest

DOCUMENT REI!ERENCE (If calling, this Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO. Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO

5/28/1992 6/25/1992 7/27/1992 8/25/1992 9/29/1992 10/26/1992 11/24/1992

!

Monthly Interest Monthly Interest

! ! _______ _111 ______

Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest

12/30/1992

T!

Monthly Interest

1/29/1993..................Monthly Interest 2/24/1993 Monthly Interest

Historical Statement of Account - Account. Page 4 / 11

DATE AMOUNT information may be needed.) 3/29/1993 3/31/1993 ! if

TRANSACTION DESCRIPTION Monthly Interest Monthly Interest

DOCUMENT REFERENCE (If caffing, this Journal Voucher MONTHLY - AUTO Journal Voucher INTEREST-AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO

4/28/1993 5/26/1993 6/24/1993

IjIJ[]II$f

Monthly Interest Monthly Interest Monthly Interest *

7/27/1993 8/26/1993 9/23/1993 10/25/1993 11/29/1993 12/20/1993

! ! ! !

Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest ! Monthly Interest

Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal MONTHLY a---Journal MONTHLY Voucher - AUTO Voucher - AUTO

Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO --! Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO

1/24/1994 2/24/1994 3/23/1994

JJ!e ! !

Monthly Interest Monthly Interest Monthly Interest

Historical Statement of Account - Account Page 5 / 11

TRANSACTION DATE AMOUNT DESCRIPTION information. may be needed.) 4/19/1994 5/23/1994 6/27/1994 ! ! J Monthly Interest Monthly Interest Monthly Interest

DOCUMENT REFERENCE (If calling, this Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal MONTHLY !!JL!JJ Journal MONTHLY -E.! Journal MONTHLY Voucher - AUTO Voucher - AUTO Voucher - AUTO

7/25/1 994

!

Monthly Interest

8/29/1994

!

Monthly Interest

9/19/1994 10/24/1994 11/21/1994 12/19/1994 1/26/1995 2/23/1995

! ! ! !

Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest

!

Monthl!i Interest

Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO

3/27/1995 4/25/1995

! !

Monthly Interest Monthly interest

5/25/1995

!L

Monthly Interest

Historical Statement of Account - Account Page 6 / 11

DATE AMOUNT information may be needed.) 6/27/1995 7/27/1995 8/25/1995 ______ -

TRANSACTION DESCRIPTION Monthly Interest Monthly Interest Monthly Interest

DOCUMENT REFERENCE (If calling, this Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY-- AUTO Journal Voucher MONTHLY -AUTO Journal MONTHLY -U! Journal MONTHLY Voucher - AUTO Voucher - AUTO

9/26/1995 10/30/1995 11/28/1995 12/28/1995 1/30/1996 2/28/1996 3/27/1996 4/18/1996

Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest *

Journal Voucher MONTHLY - AUTO Journal Voucher. MONTHLY - AUTO Journal Voucher MONTHLY - AUTO

5/22/1996 6/17/1996 7/29/1996 ______

Monthly Interest * Monthly Interest Monthly Interest

Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO

Historical Statement of Account - Account Page 7/11

DATE AMOUNT information may be needed.) 8/28/1996 9/19/1996 10/24/1996 11/26/1996 12/23/1996 1/30/1 997 2/26/1997 3/26/1997 4/24/1 997 !

TRANSACTION DESCRIPTION Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest

DOCUMENT REFERENCE (If calling, this Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal MONTHLY _. Journal MONTHLY Voucher - AUTO Voucher - AUTO

Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO -!- Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO

5/29/1997 6/27/1997 7/31/1997 8/27/1997 9/26/1997 ! _____

Monthly Interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest

Historical Statement of Account - Account Page 8 / 11

DATE AMOUNT information may be needed.) 10/23/ 1997 11/25/1997 12/18/1997 ! ______

TRANSACTION DESCRIPTION Monthly Interest Monthly Interest Monthly Interest *_

DOCUMENT REFERENCE (If calling, this Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO

1/14/1998 2/19/1998 3/30/1998 4/27/1998 5/28/1998 6/26/199 8 7/30/1998 8/21/1998 9/28/1 998 10/30/1998 11/19/1998

,! *!

Monthly Interest Monthly Interest Monthly Interest Monthly interest

Journal Voucher MONTHLY - AUTO Journal MONTHLY -w Journal MONTHLY ! -t Journal MONTHLY Voucher - AUTO Voucher AUTO Voucher - AUTO

! __!-

Monthly Interest Monthly Interest Monthly interest Monthly interest Monthly interest

Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO -

______ I!

Monthly interest Monthly Interest

Historical Statement of Account - Account * Page 9 / 11

DATE AMOUNT information may be needed.) 12/22/1998 1/19/1999 2/19/1999 3/18/1999 4/20/1999 5/19/1999 6/17/1999 7/15/1999 -:_!_ * 8/23/1999 9/17/1999 10/21/1999 11/18/1999 12/20/1999 1/25/2000 ! ! = ! ______ ! ,!.

TRANSACTION DESCRIPTION Monthly Interest Monthly Interest Monthly Interest Monthly interest Monthly Interest Monthly Interest Monthly Interest Monthly Interest

DOCUMENT REFERENCE (If calling, this Journal Voucher MONTHLY - AUTO -aJournal Voucher MONTHLY - AUTO -I--J Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MON!flILY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO

Monthly Interest Monthly Interest Monthly interest Monthly Interest Monthly Interest Monthly Interest

Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO 1 Th!

Historical Statement of Account - Accoun' Page 10 / ii

TRANSACTION DATE AMOUNT DESCRIPTION information may be needed.) 2/24/2000 3/17/2000 Monthly Interest Monthly Interest

DOCUMENT REFERENCE (If caffing, this Journal Voucher MONTHLY - AUTO Journal Voucher MONTHLY - AUTO ..... Cash Receipt MONTHLY INTEREST EARNINGS

4/24/2000

!

Monthly Interest

5/19/2000

!

Monthly Interest

Cash Re�eipt MONTHLY INTEREST EARNINGS

6/15/2000

!

Monthly Interest

Cash Receipt MONTHLY INTEREST EARNINGS

7/20/2000

Monthly Interest

Cash Receipt MONTHLY INTEREST EARNINGS

8/17/2000

Monthly Interest

Cash Receipt MONTHLY INTEREST EARNINGS

9/6/2000

Monthly Interest

Cash Receipt MONTHLY INTEREST EARNINGS J ITL!

10/4/2000

!

Monthly Interest

Cash Receipt MONTHLY INTEREST EARNINGS

10/5/2000 DATE

.

Monthly Interest

Cash Receipt INTEREST TO ACCT CLOSURE u!F! !

10/5/2000

______

Disbursement

Cash Disbursement ACCOUNT BALANCE JUDGEMENT FUNDS-AGE OF

MAJORITY-CL 12/31/2000 ____ ! BALANCE AT DECEMBER 31, 2000

Please note the ending balance is NOT THE CURRENT BALANCE of your UM account. The account balance shown is for December 31, 2000 (the date through which the historical accounting was performed). If you have questions about this Historical Statement of Account, please call the Office of Historical Trust Accounting toll free at (877) 722-8196. If you have other existing account(s) and need information about those account(s), please call the Office of the Special Trustee for American Indians toll free at (888) 678-6836, Extension 888. Historical Statement of Account - Account. _____ 11 / 11 Page

United States Department of the Interior OFFICE OF HISTORICAL TRUST ACCOUNTING 1801 Pennsylvania Avenue, NW, Suite 500 Washington, DC 20006 Date TAKE PRIDE INAM ERICA Parent(s) or Guardian of Dear Parent(s) or Guardian: This letter and the three enclosures are being sent to you because you are the parent(s) or guardian of the abovenamed account holder, who has at least one Individual Indian Money (JIM) account managed by the United States Department of the Interior (DOD. DOrs Office of Historical Trust Accounting (OHTA) recently performed an accounting of this account from the time it was opened through December 31, 2000. You will find a Historical Statement of Account enclosed with this letter. Please read the following information inthis letter and the three enclosures carefully. They provide you with the following important information about the account: * * Accounting Results: Accounting Approach:

Important information about the account, including limitations on the accounting and whether errors or losses were detected. How the historical accounting was performed. * * * What You Should Do Next: Class Members Notice: Questions: Provide comments on the historical accounting.

A court ordered notice to potential class members. 'Who will answer questions and where you may obtain additional information. Accounting Results: The balance shown on the Historical Statement of Account as of December 31, 2000, agrees with the balance maintained by DOrs Office of Trust Funds Management (OTFM) as of the same date. The accompanying Historical Statement of Account details the receipts, interest, and other activity for the account holdei's account from the opening deposit through December 31, 2000, Please note that the account balance shown is for December 31, 2000. For information about the account activity and balances after December 31,

2000, please refer to the Statement of Account sent to you quarterly by OTFM. In addition, the Historical Statement of Account does not reflect any funds or transactions for any other accounts that the account holder may have. DOl has identified several historical accounting issu!s that may affect the amount of interest paid to theaccount. Please read the enclosed Statement ofAccounting Limitations to learn more about these important issues and how they might affect the account. Accounting Approach: In performing the accounting, OHTA'reviewed documents veriJ!'ing posted Per Capita payments (distributions from the Tribe). OHTA also verifle.d other receipts, disbursements, or transfers affecting your account and the monthly interest based on the interest rate distribution factor determined by OTFM. An independent accounting firm reviewed the historical accounting work to ensure correctness. ATTACHMENT 5 Defendants' Fifth Submission in Compliance Order Account With May 28, 2004 Memorandum and Regarding Historical Statements of

What You Should Do Next. Please compare the Historical Statement of Account (Historical Statement) to your files and records to determine if they agree with the Historical Statement and the balance it shows on December31, 2000. If you believe that the Historical Statement or the balance it shows are incorrect, you may provide OHTA with a written explanation, including any documents, papers, or information you want OHTA to consider. Please submit your comments to OHTA within 90 calendar days of the postmark on the envelope containing this letter. Please mail your comments to the following address: Executive Director Office of Historical Trust Accounting U.S. Department of the Interior 1801 Pennsylvania Avenue, NW, Suite 500 Washington, DC 20006 OHTA will consider any materials and information you provide and will respond to you after it receives your comments. Cobell v. Kempihorne Class Member Notice: Please be aware that the IIM account holder for whom the Historical Statement of Account to which this notice is attached was prepared may be a member of a class action lawsuit, Cobell v.Kempthorne. No. 1 :96CV0 1285 (D.D.C.) (Judge Robertson). Nothing in this notice, the attached Historical Statement of Account, or any letter, document, or other communication to which this notice may be attached will eliminate or adversely affect any rights that the JIM account holder for whom the attached Historical Statement of Account was prepared may have if he or she is a class member in the Cobell litigation. The JIM account holder for whom the attached Historical Statementof Account was prepared will not eliminate or adversely affect any rights that he or she may have as a class member by failing to challenge the attached Historical Statement of Account. As a potential class member, the JIM account holder for whom the attached Historical Statement of Account was prepared has the right to consult with the class counsel in the Cobell litigation about this Historical Statement of Account or any other matter. For further information, you may contact the lawyers for the class members: Dennis M. Gingold, Esq., or Keith Harper, Esq. Written correspondence to either lawyer (or both of them) can be directed to 607 14th Street, N.W., 9th Floor, Washington, DC 20005, or, alternatively, to the email address beneficiary@kilpatrickstockton.com. In addition, you can call them directly using the following toll-free number: 1-866-383-6554. You may also access further information at the plaintiffs! website, www.indiantrust.com.. Questions. Enclosed is a brochure answering general questions about the historical

accounting project. If you have questions about this letter or the enclosed Historical Statement of Account, please call the Office of Historical Trust Accounting toll free at (877) 722-8196. For account activity and balances after December 31, 2000, please refer to the quarterly Statements of Account. If you have questions about your quarterly Statements of Account or your current ILM account balance, please call the Office of Special Trustee for American Indians toll-free at (888) 6786836, Extension 888. Sincerely, Bert T. Edwards Executive Director Enclosures (3)-Historical Statement of Account, Brochure, and Statement of Accounting Limitations 2

OFFICE OF ifiSTORECAL TRUST ACCOUNTING INDIVIDUAL INDIAN MONIES TRUST FUNDS IIISTOBICAL STATEMENT OF ACCOUNT TOTRE PARENT(S) OR GUARDIAN OF ACCOUNT OF ACCOUNT NUMBER Your account balance at December 31, 2000 was __! The account activity is detailed below. interest was calculated based on the month-end balance through May 31, 1989, and the average daily balance thereafter using the interest factor determined for each period by Department of the Interior's Office of the Special Trustee for American Indians. This factor, which may vary by period, is based upon the IIM Trust Funds' investments. Please note, the account balance shown is for December 31, 2000 (the date through which the historical accounting was performed). For account activity and balances after December 31, 2000, please refer to the quarterly Statements of Account. TRANSACTION ACTIVITY FOR ACCOUNTTh!G PERIOD: 12/7/1999 ThROUGH 12/31/2000 DATE AMOUNT TRANSACTION DESCRIPTION DOCUMENT REFERENCE (If calling, this information may be �eeded.) ____ 12/7/1999 1/11/2000 Receipt of Per Capita Payment ! Receipt of Per Capita Payment BEGIM'!flNG BALANCE

Collection JUDGMENT PER CAPITA Collection JUDGMENT PER CAPITA 1/19/2000 Receipt of Per Capita Payment

Collection JUDGMENT PER CAPITA 1/25/2000 Monthly Interest Journal Voucher MONTHLY - AUTO 2/8/2000 2/24/2000 _______ -.! ! Receipt of Per Capita Payment

Monthly Interest

Collection JUDGMENT PER CAPITA Journal Voucher MONTHLY - AUTO 3/6/2000 ______ Receipt of Per Capita Payment

Collection JUDGMENT PER CAPITA Historical Statement of Account - Account Page 1/3 Compliance With Order Regarding Account ATTACHMENT 6 Defendants' Fifth Submission in May 28, 2004 Memorandum and Historical Statements of

TRANSACTION DATE AiVIOUX! DESCRIPTION information may be needed.) 3/17/2000 4/10/2000 ! Monthly Interest

DOCUMENT REFERENCE If caffing, this Journal Voucher MONTHLY - AUTO

Receipt of Per Capita Payment Cash Receipt PER CAPITA - NON TAXABLE Monthly Interest !L!I!W Cash Receipt MONTHLY INTEREST

4/24/2000 EARNiNGS 5/9/2000

!

!

Receipt of Per Capita Payment Cash Receipt PER CAPITA - NON TAXABLE Monthly Interest Cash Receipt MONTHLY INTEREST

5/1912000 EARNINGS 6/6/2000 * 6/15/2000 EARNINGS *

!

4!..

Receipt of Per Capita Payment Cash Receipt PER CAPITA - NON TAXABLE

Monthly Interest

Cash Receipt MONTHLY INTEREST _____

6/16/2000 DATE 6/16/2000

Monthly Interest

Cash Receipt INTEREST TO ACCT CLOSURE *!L. i!.w*: Cash Disbursement PER CAPITA REACHED AGE OF MAJORITY

Disbursement

7/24/2000

!

Receipt of Per Capita Payment Cash Receipt PER CAPITA - NON TAXABLE Monthly Interest ! Monthly interest Cash Receipt INTEREST Cash Receipt MONTHLY INTEREST tEI*i!r! Cash Receipt

7/24/2000 8/17/2000 * EARNINGS 9/6/2000

!

!

Monthly Interest

MONTHLY INTEREST EARNINGS 10/4/2000 EARNINGS historical Statement of Account - Account! Page 2/3 Monthly Interest Cash Receipt MONTHLY INTEREST

TRANSACTION DATE AMOUNT DESCRIPTION information may be needed.) 11/3/2000 EARNINGS 11/30/2000 TAXABLE 12/5/2000 EARNINGS 12/31/2000 BALANCE AT DECEMBER31, 2000 Monthly Interest Receipt of Per Capita Payment ! Monthly Interest

DOCUMENT REFER1!NCE (If caffing, this Cash Receipt MONTHLY iNTEREST Cash Receipt PER CAPITA - NON Cash Receipt MONTHLY INTEREST

Please note the ending balance is NOT THE CURRENT BALANCE of your I]M account. The account balance shown is for December 31, 2000 (the date through which the historical accounting was performed). If you have questions about this Historical Statement of Account, please call the Office of Historical Trust Accounting toll free at (877) 722-8196. For account activity and balances after December 31, 2000, please refer to the quarterly Statements of Account. If you have questions about your quarterly Statements of Account or your current 1IM account balance, please call the Office of the Special Trustee for American Indians toll free at (888) 678-6836, Extension 888. Historical Statement of Account - Account ______ Page 3 /3

United States Department of the Interior OFFICE OF HISTORICAL TRUST ACCOUNTING 1801 Pennsylvania Avenue, NW Suite 500 Washington, DC 20006 Date TAKE PRIDE INAM ER!CA Dear Account Holder: This letter and the three enclosures are being sent to you because you are the parent(s) or guardian of the abovenamed account holder, who has at least one Individual Indian Money (TIM) account managed by the United States Department of the Interior (DOT). DOT's Office of Historical Trust Accounting (OHTA) recently performed an accounting of this account from the time it was opened through December 31, 2000. You will find a Historical Statement of Account enclosed with this letter. Please read the following information in this letter and the three enclosures carefully. They provide you with the following important information about the account: * * Accounting Results: Accounting Approach:

Important information about the account, including limitations on the accounting and whether enurs or losses were detected. How the historical ac�ounting was performed. * o * What You Should Do Next: Class Members Notice: Questions: Provide comments on the historical accounting.

A court ordered notice to potential class members. Who will answer questions and where you may obtain additional information. Accounting Results: The balance shown on the Historical Statement of Account as of December 31, 2000, agrees with the balance maintained by DOT's Office of Trust Funds Management (OTFM) as of the same date. The accompanying Historical Statement of Account details the receipts, interest, and other activity for the account holder's account from the opening deposit through December 31, 2000.. Please note that the account balance shown is for December 31, 2000. For information about the account activity and balances after December 31, 2000, please refer to the Statement of Account sent to you quarterly by OTFM. In addition, the Historical Statement-

of Account does not reflect any funds or transactions for any other accounts that the account holder may have. DOT has identified several historical accounting issues that may affect the amount of interest paid to the account. Please read the enclosed Statement ofAccounting Limitations to learn more about these important issues and how they might affect the account. Accounting Approach: In performing the accounting, OHTA reviewed documents verif!,'ing posted Per Capita payments (distributions from the Tribe). OHTA also verified other receipts, disbursements, or transfers affecting your account and the monthly interest based on the interest rate distribution factor determined by OTFM. An independent accounting firm reviewed the historical accounting work to ensure correctness. ATTACHMENT 7 Defendants' Fifth Submission in Compliance Order Account With May 28, 2004 Memorandum and Regarding Historical Statements of

What You Should Do Next. Please compare the Historical Statement of Account (Historical Statement) to your files and records to determine if they agree with the Historical Statement and the balance it shows on December 31, 2000. if you believe that the Historical Statement or the balance it shows are incorrect, you may provide OHTA with a written explanation, including any documents, papers, or information you want OHTA to consider. Please submit your comments to OHTA within 90 calendar days of the postmark on the envelope containing this letter. Please mail your comments to the following address: Executive Director Office of Historical Trust Accounting U.S. Department of the Interior 1801 Pennsylvania Avenue, NW, Suite 500 Washington, DC 20006 OHTA will consider any materials and information you provide and will respond to you after it receives your comments. Cobel! v. Kern ythorne Class Member Notice: Please be aware that the JIM account holder for whom the Historical Statement of Account to which this notice is attached was prepared may b! a member of a class action lawsuit, Cobell v.Kempthorne, No. l:96CV0 1285 (D.D.C.) (Judge Robertson). Nothing in this notice, the attached Historical Statement of Account, or any letter, document, or other communication to which this notice may be attached will eliminate or adversely affect any rights that the JIM account holder for whom the attached Historical Statement of Account was prepared may have if he or she is a class member in the Cobell litigation. The JIM account holder for whom the attached Historical Statement of Account was prepared will not eliminate or adversely affect any rights that he or she may have as a class member by failing to challenge the attached Historical Statement of Account. As a potential class member, the JIM account holder for whom the attached Historical Statement of Account was prepared has the right to consult with the class counsel in the Cobell litigation about this Historical Statement of Account or any other matter. For further information, you may contact the lawyers for the class members: Dennis M. Gingold, Esq., or Keith Harper, Esq. Written correspondence to either lawyer (or both of them) can be directed to 607 14th Street, N.W., 9th Floor, Washington, DC 20005, or, alternatively, to the email address beneficiarv@kilpatrickstockton.com. In addition, you can call them directly using the following toll-free number: 1-866-383-6554. You may also access further information at the plaintiffs' website, www.indiantrust.com. questions. Enclosed is a brochure answering general questions about the historical

accounting project. If you have questions about this letter or the enclosed Historical Statement of Account, please call the Office of Historical Trust Accounting toll free at (877) 722-8196. For account activity and balances after December 31, 2000, please refer to the quarterly Statements of Account. If you have questions about your quarterly Statements of Account or your current JIM account balance, please call the Office of Special Trustee for American Indians toll-free at (888) 6786836, Extension 888. Sincerely, Bert T. Edwards - Executive Director Enclosures (3) - Historical Statement of Account, Brochure, and Statement of Accounting Limitations 2

OFFICE OF HISTORICAL TRUST ACCOUNTING INDIVII)UAL INDIAN MONEES TRUST FUNDS HISTORICAL STATEMENT OF ACCOUNT Your account balance at December 31, 2000 was ACCOUNT OF ACCOUNT NUMBER ___ The account activity is detailed below. Interest was calculated based on the month-end balance through May 31, 1989, and the average daily balance thereafter using the interest factor determined for each period by Department of the Interior's Office Of the Special Trustee for American Indians. This factor, which may vary by period, is based upon the IIM Trust Funds' investments. Please note, the account balance shown is for December 31, 2000 (the date through which the historical accounting was performed). For account activity and balances after December 31, 2000, please refer to the quarterly Statements of Account. TRANSACTION ACTIVITY FOR ACCOUNTING PERIOD: 12/711999 THROUGH 12/31/2000 DATE. AMOUNT TRANSACTION DESCRIPTION DOCUMENT REFERENCE (If calling, this information may be needed.) !T 12/7/1999 Receipt of Per Capita Payment Collection JUDGMENT PER CAPITA 1/11/2000 1/19/2000 1/25/2000 Receipt of Per Capita Payment Receipt of Per Capita Payment Monthly Interest BEGINNING BALANCE

Collection JUDGMENT PER CAPITA Collection JUDGMENT PER CAPITA Journal Voucher MONTHLY - AUTO 2/7/2000 2/18/2000 2/24/2000 Receipt of Per Capita Payment Disbursement Monthly Interest Collection JUDGMENT PER CAPITA ... Disbursement Request INDWIDUAL DISB/REQ Journal Voucher MONTHLY - AUTO Historical Statement of Account - Account ATTACHMENT 8 Page 1 /2 Defendants' Fifth Submission in Compliance With May 28, 2004 Memorandum and Order Regarding Historical Statements of Account. -

TRANSACTION DATE AMOUNT DESCRIPTION information may be needed.) 3/6/2000 3/16/2000 3/17/2000 3/30/2000 3/30/2000 12/31/2009 ! ______ ! !iT! Receipt of Per Capita Payment Disbursement Monthly Interest Monthly Interest Disbursement BALANCE AT DECEMBER 31, 2000

DOCUMENT REFERI!NCE (If caffing, this Collection JUDGMENT PER CAPITA Automatic Disbursement AUTO INDIVIDIJAL DISB Journal Voucher MONTHLY - AUTO !UJL!W! Journal Voucher INTEREST - CAPS Disbursement Request !NDIV1DUAL DISB/REQ

Please note the ending balance is NOT THE CURRENT BALANCE of your EM account. The account. balance shown is for December 31, 2000 (the date through which the historical accounting was performed). If you have questions about this Historical Statement of Account, please call the Office of Historical Trust Accounting toll free at (877) 722-8196. If you have other existing account(s) and need information about those account(s), please call the Office of the Special Trustee for American Indians toll free at (888) 678-6836, Extension 888. ilistorical Statement of Account - Account __________ Page 2 /2

Questions dndA!n!wers (contzn!ued,! Are you owed money? The amount shown on your Historical Statement of Account represents the balance of your IIM account on December31, 2000. For information regarding account activity and balances after December 31, 2000, please refer to the quarterly Statement of Account sent to you by the Department of the Interior Office of Special Trustee (OST). The amount shown on your most recent Statement of Account is the balance held in trust for you as of the date of the Statement, and will be paid subject to applicable terms of your account. What time period is covered by the historical accounting? Your Historical Statement of Account begins with the date the account was opened and concludes on December31, 2000. The account balance shown for December 31, 2000, is NOT THE CURRENT BALANCE. How can you find out your JIM account activity after December31, 2000? OST periodically provides a Statement of Account for JIM accounts. The most recent Statement of Account provided by OST will include the balance for your JIM account as of the date of that Statement. If you wish to obtain the current balance, you should contact your local BIA Agency Office or OST toll free at 1-888678-6836, Extension 888. Does your Historical Statement ofAccount cover any other JIM accounts you may have? No, your Historical Statement of Account only addresses the transactions occurring for the judgment or per capita account number identified on the Historical Statement of Account. How canyon report a change of address? To report a change in address, please call or write your local BIA Agency office. In an attempt to locate JIM account holders whose Statements are returned to OHTA by the U.S. Postal Service as not deliverable, the names of those whose Historical Statement of Account is returned will be available for review at your Tribal Headquarters, BIA Agency offices, and OST locations.

You can request more information on your JIM Account activity after December 31, 2000, by mail or telephone. U.S. Department of the Interior Office of Special Trustee 4400 Masthead Street, N.E. Albuquerque, N.M. 87109 Telephone: Toll Free 1-888-678-6836, Extension 888 U.S. DEPARTMENT OF THE INTERIOR Where Can Iget More Inf;rmation? Mail: Information On Historical Accounting of Judgment and Per capita IlMAcco ants February 2007 ATTACHMENT 9 Defendants' Fifth Submission in Compliance With May 28, 2004 Memorandum and Order Regarding Historical Statements of Account I _!!' )

!j!' !H6w to Read1'our! ! Historical Statement ofAccount ! Your Historical Statement of Account describes the transactions associated with either a judgment account or a per capita Individual Indian Money (IIM) account. If your JIM account is a judgment account, money was awarded to the Tribe as the result of a lawsuit and then distributed to each enrolled member of the Tribe. Per capita funds also represent Tribal payments to individuals, but the money comes from a source other than a judgment award, such as Tribal timber sales. The details of your account are included in the Historical Statement of Account. 1 Account-!.ctatement! - -! 1

Your account opens with a beginning balance of zero. The first transaction identifies the judgment or per capita payment made into your account. Each entry after that represents a transaction occurring in the account. A date and description of each transaction is included in your Statement. Your Statement ends with the account balance as of December 31, 2000. THIS IS NOT THE CURRENT BALANCE. Unless otherwise stated in the cover letter, our review of your account concludes that the judgment or per capita payment, account transactions, and the December 31, 2000, balance are correct. What Shotddlli� With This. ! I Historical Stathment of4ccount! * Carefully review the Historical Statement of Account and compare it to your records. * If you agree with the results shown on the Historical Statement of Account, please retain it with your other records. * if you do not believe that the Historical Statement of Account or the balance it shows are correct, you may provide OHTA with a written explanation, including any documents, papers, or information you want OHTA to consider. Pleased submit your comments to OHTA within 90 calendar days of the postmark on the envelope containing this letter. Please mail your comments to the following address: Executive Director Office of Historical Trust Accounting U.S. Department of the Interior 1801 Pennsylvania Ave., N.W., Suite 500

Washington, D.C. 20006 OHTA will consider any material and information you provide and will respond to you after it receives your comments. :

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Please be aware that the Individual Indian Money ("JIM") account holder for whom the historical statement of account to which this notice is attached was prepared may be a member of a class action lawsuit, Cobell v. Kempthorne, No. 1:96CV01285 (D.D.C.) (Judge Robertson). Nothing in this notice, the attached historical statement of account, or any letter, document, or other communication to which this notice may be attached will eliminate or adversely affect any rights that the JIM account holder for whom the attached historical statement of account was prepared may have if he or she is a class member in the Cobell litigation. The JIM account holder for whom the attached historical statement of account was prepared will not eliminate or adversely affect any rights that he or she may have as a class member by failing to �hallenge the historical statement of account. As a potential class member, the IIM account holder for whom the attached historical statement of account was prepared has the right to consult with the class counsel in the Cobell litigation about this historical statement of account or any other matter. For further information you may contact the lawyers for the class members: Dennis M. Gingold, Esq., or Keith Harper, Esq. Written correspondence to either lawyer (or both of them) can be directed to 607 14th Street, N.W., 9th Floor, Washington, DC 20005, or, alternatively, to the email address beneflciary@kilpatrickstockton.com. In addition, you can call them directly using the following tollfree number: 1-866-383-6554. You may also access further information at the plaintifTh' website, www.indiantrust.com. * ! ! ! :T! 1

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Why are you receiving hi is Historical Statement of Account? The American Indian Trust Fund Management Reform Act of 1994 provides that JIM account holders be given an accounting of the funds held in trust. Your Historical Statement of Account has

been prepared to assist you in understanding the transactions affecting the funds in your account. Why does the historical accounting end on December31, 2000? December 31, 2000, was selected because all Bureau of Indian Affairs (BIA) Regions and Agencies had converted to the Trust Funds Accounting System (TFAS) by this date. Quarterly statements have been mailed for JIM accounts since early 2000, except for estate accounts and account holders whose current address is unknown. Will you receive a check for the balance shown? No, this historical accounting is similar to a bank statement. The purpose of the historical accounting was to review your account and make sure it was correct as of December 31, 2000.

Statement of Accounting Limitations By. statute and policy, funds in the Individual Indian Trust Fund have, typically, been invested in securities issued by the U.S. Treasury and U.S. Government sponsored entities. Maturities range from overnight investments with the U.S. Department of the Treasury to over 10 years with a large concentration in the 5-10 year sector. Office of the Special Trustee (OST) of the Department of the Interior (DOl) determines the monthly interest factor to credit interest to each Individual Indian Money (IIM) account based on the total interest earnings for the month and the total average dollar balances of IIM accounts for the month. The interest factor used to determine the amount of interest credited to the account changes with the total amount of invested funds and the prevailing rates of interest. For your information, the following page contains a comparative summary of interest rates on investment pools similar to the IIM Trust Fund. DOT has identified potential discrepancies that may affect invested funds accruing interest. Although DOT believes that these discrepancies are minimal, they may have a small impact on the amount of interest credited to an account. When this issue, is resolved as the historical accounting project progresses, DOl will request an appropriation from Congress to address this issue. While the account holder's IIM account may be credited, with additional intefest in the future, the Historical Statement of Account is a crucial, important step in completing the overall historical' accounting project for all UM accounts. As a result of the work performed on the accompanying Historical Statement of Account, DOT has confirmed several things. * The initial deposit into the IIM account was correct. * No improper disbursements were made from the account through December 31, 2000. * The interest calculated by OST, based on the monthly interest distribution factor, was properly applied to the account. As our work on the historical accounting project progresses, DOT will confirm the amount of interest an account may be entitled to and explain to you how any such interest was determined.

ATTACHMENT 10 Defendants' Fifth Submission in Compliance With May 28, 2004 Memorandum and Order Regarding Historical Statements of Account

COMPARATIVE INTEREST FACTORS JIM OST Month Factor' November 1997 December 1997 January 1998 February 1998 March 1998 April 1998 May 1998 Juiie 1998 July 1998 August 1998 September 1998 October 1993 November 1998 December 1998 January 1999, February 1999 March 1999 April 1999 May1999 June 1999 July 1999 August 1999 September1999 October 1999 November 1999 December 1999 January 2000 February 2000 March2000 April2000 May 2000 June 2000 July 2000 August2000 September 2000 October2000 November2000 December2000 7.38 6.47 7.31 6.21 6.64 6.90 6.43 6.95 6.57 6.43 7.77 6.60 7.38 6.87 6.68 5.71 6.90 6.16 6.14 6.39 6.23 6.69 6.53 6.85 6.26 6.57 6.50 6.25 6.61 6.96 6.39 6.62 6.31 6.31 6.85 6.14 6.27 6.50

10-Year Treasury Rates2 5.86 5.74 5.63 5.63 5.63 5.67 5.57 5.46 5.50 5.20 4.67 4.63 4.83 4.75 4.72 5.00 5.23 5.26 5.56 5.98 5.86 5.81 5.88 6.16 6.10 6.41 6.68 6.38 6.13 6.15 6.42 6,08 6.04 5.75 5.82 5.66 5.65 5.10

TSP"(3" Fund3 6.00 6.24 6.12 5.28 6.00 5.88 6.12 5.76 5.88 5.88 5.28 4.92 5.04 5.16 5.04 4.56 5.64 5.52 5.64 5.88 6.24 6.36 6.12 6.36 6.12 6.18 6.72 6.36 6.60 6.24 6.48 6.36 6.36 6.24 5.88 6.12 5.76 5.76

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OST; Albuquerque, NM 2 McCary Stevens Associates Inc. (Rates at which new issues of 10-year United States Government (USG) bonds were issued) ' Thrift Savings Plan website www.tsp.gov/rateslhistorvlhtml. The TSP "(3" Fund is' similar to an IRS section 401(k) Plan. The TSP "G" Fund invests solely in USU debt securities and debt securities guaranteed by the USG.