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style='width:6.25in;mso-cellspacing:0in;mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td width="100%" valign=top style='width:100.0%;padding:.75pt .75pt .75pt .75pt'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:1'> <td valign=top style='background:#41535E;padding:.75pt .75pt .75pt .75pt'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in' id="content_LETTER.BLOCK1"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td width="100%" colspan=2 valign=top style='width:100.0%;background: white;padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td valign=top style='padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:black'><img width=657 height=130 id="_x0000_i1026" src="http://files.constantcontact.com/de4f037a001/5f3ff40c-b29a-4dad-87e9-8885a915bf82.jpg" vspace=5 alt="Wagner Header" border=0 name=ACCOUNT.IMAGE.15><o:p></o:p></span></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:1;mso-yfti-lastrow:yes'> <td width=160 valign=top style='width:120.0pt;background:white; padding:3.75pt 3.75pt 3.75pt 5.25pt'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in;border-image:none;display:table' id="content_LETTER.BLOCK2"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width="100%" valign=top style='width:100.0%;padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;background:#B2C4D0; border:solid black 1.0pt;mso-border-alt:solid black .75pt;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><a name=LETTER.BLOCK2></a><strong><span style='font-family:"Arial","sans-serif"; color:white'>The Wagner Law Group </span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:14.0pt; font-family:"Arial","sans-serif";color:#006E6D'><o:p></o:p></span></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:1'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <div> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>The Wagner Law Group is a nationally recognized practice in the areas of ERISA&nbsp;and employee benefits, estate planning, employment, labor&nbsp;and human resources,&nbsp;investment management and real estate.&nbsp;<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Established in 1996, The Wagner Law Group has&nbsp;27 attorneys engaged exclusively in employee benefits,</span></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:#5A879E'> </span></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:black'>estate planning and employment law.&nbsp;Seven of our attorneys are AV rated by Martindale-Hubbell as having very high to preeminent legal abilities and ethical standards. The firm is among the largest ERISA boutiques in the country. Our practice is national in scope, with clients in more than 40 states and several foreign countries.</span></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:#5A879E'><o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;</span></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:#5A879E'><o:p></o:p></span></span></p> </div> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style="margin-top: 0; margin-bottom: 0;"><span style='mso-bookmark:_MailOriginal'><a name=LETTER.BLOCK3></a><span style='display:none;mso-hide:all'><o:p>&nbsp;</o:p></span></span></p> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;background:#B2C4D0; border:solid black 1.0pt;mso-border-alt:solid black .75pt;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt;border-image:none' id="content_LETTER.BLOCK3"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:white'>Contact Info</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:white'><o:p></o:p></span></span></p> </div> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:1'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>The Wagner Law Group</span></strong></span><span style='mso-bookmark: _MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif"; color:black'><o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;&nbsp;Integrity | Excellence</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Boston&nbsp;</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tel: (617) 357-5200&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Fax: (617) 357-5250&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>99 Summer Street&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>13th Floor<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Boston, MA 02110<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><o:p>&nbsp;</o:p></span></span></p> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Washington, D.C</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>.<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tel: (202) 969-2800<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp; Fax: (202) 969-2568<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>800 Connecticut Ave., N.W.<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Suite 810<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Washington, D.C. 20006<o:p></o:p></span></span></p> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal align=center style='text-align:center; margin-top: 0; margin-bottom: 3.75pt;'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><br> <strong><span style='font-family:"Arial","sans-serif"'>Palm Beach Gardens</span></strong>&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tel: (561) 293-3590<br> Fax: (561) 293-3591<br> 7108 Fairway Drive<br> Suite 125<br> Palm Beach Gardens, FL 33418<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;<strong><span style='font-family:"Arial","sans-serif"'>&nbsp;</span></strong>&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tampa</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tel: (813) 603-2959<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Fax: (813) 603-2961<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>101 East Kennedy Boulevard<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Suite 2140<br> Tampa, FL&nbsp; 33602&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><o:p>&nbsp;</o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>San Francisco</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tel: (415) 625-0002<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Fax: (415) 358-8300<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>300 Montgomery Street<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Suite 600<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>San Francisco, CA 94104<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><o:p>&nbsp;</o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>St. Louis</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tel: (314) 236-0065<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Fax: (314) 236-5743<br> 100 South 4th Street, Suite 550<br> St. Louis, MO&nbsp; 63102&nbsp;<o:p></o:p></span></span></p> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:#8595A3'>&nbsp;<o:p></o:p></span></span></p> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal align=center style='text-align:center; margin-top: 0; margin-bottom: 3.75pt;'><span style='mso-bookmark:_MailOriginal'></span><a href="http://r20.rs6.net/tn.jsp?f=001U-guWQi2Yj9d28iKQqdriXHnGnEhxx5lyTZpJC65EVh5Y5WUi5lBWdsrrcQdvrP1E8-89f_78GB07rLNHdVvKqY43dbPIK06nmeN-cnNCSmJKYx81Tc8zV053fZQ4gXq2trJpU8zityMfhc4EX10jMcF_pgyDRbL1XdjIt9evN4nY2fC5sLrhg==&amp;c=0Xt32DGeVwtQPgc1e3-P1JnQTBlv5QlniqyjF5bBNFOcgQ7LO8-kjg==&amp;ch=XNJdsi8yeAMUf1dS-UnRlt5gnbUSNKEpiyUnNOlAGy5kJxNRoDeSEA==" target="_blank" track=on shape=rect linktype=link alt="http://wagnerlawgroup.com/"><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif"'>www.wagnerlawgroup.com</span></span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark: _MailOriginal'><span style='font-size:8.0pt;color:#8595A3'><o:p></o:p></span></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> <td width=440 valign=top style='width:330.0pt;background:white; padding:3.75pt 5.25pt 3.75pt 3.75pt'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td width="100%" valign=top style='width:100.0%;padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;background:#B6BFC9; mso-yfti-tbllook:1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow: yes;height:.75pt'> <td style='padding:0in 0in 0in 0in;height:.75pt'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style="margin-top: 0; margin-bottom: 0;"><span style='mso-bookmark:_MailOriginal'><span style='display:none;mso-hide:all'><o:p>&nbsp;</o:p></span></span></p> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt' id="content_LETTER.BLOCK9"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow: yes'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p align=right style='margin:0in;margin-bottom:.0001pt;text-align: right'><span style='mso-bookmark:_MailOriginal'><span style='font-size:11.0pt;color:black'>April 6, 2017<o:p></o:p></span></span></p> <p align=right style='margin:0in;margin-bottom:.0001pt;text-align: right'><span style='mso-bookmark:_MailOriginal'><span style='font-size:11.0pt;color:black'>&nbsp;<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:18.0pt;color:#006E6D'>&nbsp;Health and Welfare Law Alert</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:18.0pt;color:#245B7C'><o:p></o:p></span></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style="margin-top: 0; margin-bottom: 0;"><span style='mso-bookmark:_MailOriginal'><span style='display:none;mso-hide:all'><o:p>&nbsp;</o:p></span></span></p> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt;display:table' id="content_LETTER.BLOCK6"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow: yes'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <div> <div> <div> <div> <div> <div> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><b><span style='font-size:14.0pt;color:#006E6D'>&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; Federal Court Says Insurer's Recoupment Practice is Illegal <o:p></o:p></span></b></span></p> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal align=center style='text-align:center; margin-top: 0; margin-bottom: 3.75pt;'><span style='mso-bookmark:_MailOriginal'><b><span style='font-size:14.0pt;color:#006E6D'><o:p>&nbsp;</o:p></span></b></span></p> </div> <span style='mso-bookmark:_MailOriginal'></span></div> </div> </div> </div> </div> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style="margin-top: 0; margin-bottom: 0;"><span style='mso-bookmark:_MailOriginal'><a name=LETTER.BLOCK7></a><span style='display:none;mso-hide:all'><o:p>&nbsp;</o:p></span></span></p> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt' id="content_LETTER.BLOCK7"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow: yes'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>The United States District Court for the District of Connecticut recently declared, in <em>Connecticut General v. True View Surgery Center One LP,</em> that ERISA prohibited a health insurer's practice of denying medical claims when the medical providers had failed to collect the entire out-of-pocket cost from the patient at the outset. <o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>&nbsp;<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><strong><span style='color:black'>Background.</span></strong><span style='color:black'> An insurance company, which acted as either insurer or TPA for various plans, adopted a rule that denied claims reimbursement when a medical provider failed to enforce a plan's cost-sharing requirements. Specifically, the insurer would deny claims where the medical provider had failed to collect the entire out-of-pocket cost from the patient at the outset. <o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>&nbsp;<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>The insurer asked the court to: (i) declare its recoupment practice was permitted under ERISA, and (ii) order the providers to only submit claims where they had collected the full out-of-pocket costs from patients. The insurer also asked the court to impose a constructive trust on the monies that the providers had received from it in connection with claims where they had failed to collect the full out-of-pocket cost from patients. <o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>&nbsp;<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>In response, the providers countered that the legal question of whether the insurer's recoupment practice was permitted under ERISA had already been resolved in a prior case, <em>CIGNA v. Humble Surgical Hospital, LLC.</em> As a result, the providers asked the court to dismiss the case on the basis of judicial estoppel. <o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>&nbsp;<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><strong><span style='color:black'>District Court.</span></strong><span style='color:black'> After reviewing the matter, the court agreed with the providers and determined that the issues had already been addressed in <em>Humble. </em><o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>&nbsp;<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>The <em>Humble</em> court held that the insurer's interpretation of certain plan terms as allowing the recoupment practice was legally incorrect and that ERISA did not permit the insurer's interpretation. The court made this determination based on the fact that the average plan participant would not understand from the plans' terms that his or her coverage was conditioned on whether the medical provider collected the entire out-of-pocket cost at the outset. Therefore, the court ruled that the insurer's recoupment practice was prohibited.<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>&nbsp;<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>The court in <em>True View Surgery Center</em> proceeded to determine that the insurer's contentions in the instant case were premised on its interpretation, which the <em>Humble</em> court had already found legally incorrect, of the plans' terms. As a result, the court dismissed the case, ruling in favor of the plan participants and the medical providers.&nbsp;&nbsp;<o:p></o:p></span></span></p> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:1;mso-yfti-lastrow:yes'> <td width="100%" valign=top style='width:100.0%;padding:0in 0in 0in 0in'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style="margin-top: 0; margin-bottom: 0;"><span style='mso-bookmark:_MailOriginal'><o:p>&nbsp;</o:p></span></p> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in' id="content_LETTER.BLOCK8"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width="100%" style='width:100.0%;background:#2D3E46;padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p style='margin:0in;margin-bottom:.0001pt'><span style='mso-bookmark: _MailOriginal'><span style='font-size:8.0pt;font-family:"Verdana","sans-serif"; color:#4E6A78'>This Newsletter is protected by copyright. Material appearing herein may be reproduced with appropriate credit.<o:p></o:p></span></span></p> <p style='margin:0in;margin-bottom:.0001pt'><span style='mso-bookmark: _MailOriginal'><span style='font-size:8.0pt;font-family:"Verdana","sans-serif"; color:#4E6A78'>&nbsp;<o:p></o:p></span></span></p> <p style='margin:0in;margin-bottom:.0001pt'><span style='mso-bookmark: _MailOriginal'><span style='font-size:8.0pt;font-family:"Verdana","sans-serif"; color:#4E6A78'>This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.&nbsp; This material is not to be construed as legal advice or legal opinions on specific facts. 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