This document summarizes Unum's first quarter 2007 results for its claim reassessment process. It established $613.4 million in reserves for direct operating expenses, benefit costs from reopening claims, and fines. As of March 31, 2007 it had mailed forms to 290,903 eligible claimants, received back 21,140 completed forms, and estimated a total of 23,086 claims would be reassessed. Its review of 17,179 claims as of March 31, 2007 showed a 38% overturn rate of initial "not disabled" decisions.

1. Claim Reassessment Update
Project Title Goes Here
1st Quarter 2007 Results
Second Line Optional
(Posted Goes Here
Subheadon www.unum.com 05/02/2007)
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2. Summary – Reserves Established for
Reassessment Process
Reserve Reserve
Multi-State California Addition Addition
4Q-2005 3Q-2005 1Q-2006 3Q-2006 Total
Incremental Direct
$27.5 $14.3 $ -- $ 15.0 $ 56.8
Operating Expense
Benefit Costs from Claims
44.0 37.3 86.0 310.4 477.7
Reopened
Benefit Costs for Claims
40.5 15.4 -- -- 55.9
Already in Inventory
Fine 15.0 8.0 -- -- 23.0
Total Before Tax Charges $127.0 $75.0 $86.0 $325.4 $613.4
“Reasonably possible” range of +/- $60 million
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3. Status of Mailings and Return of RIFs
Actual at 03/31/07
Total Mailings to Eligible Claimants 290,903
Opt-ins Received (inc. 934 No Notice Mailed) 79,267
Opt-ins with Return Period Open 4,488
Mailings Expired without Opt-in 208,082
Reassessment Information Forms Mailed 79,171
Completed RIFs Received (inc. 84 No RIF Mailed) 21,140
RIFs with Return Period Open 9,373
RIFs Expired 48,742
RIFs to be Mailed 12
The current estimate of total completed RIFs to be
reassessed is 23,086, based on our current assumptions for
mailings, rate of opt-in, and rate of completion of RIF’s.
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4. Profile of Reassessed Claims
Actual as of Actual as of
Actual
12/31/2006 1Q-2007 03/31/2007
Claim Decisions Completed 13,978 3,201 17,179
Initial Decision - quot;Not Disabledquot; 49% 53% 50%
% with Social Security Benefits 34% 36% 34%
Results in:
Overturn Rate 37% 42% 38%
Uphold Rate 63% 58% 62%
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5. Claim Reassessment Results
Overturn Rate by Close Year *
50%
43%
42%
Distribution of the Claims Expected 38%
39%
40%
36%
to be Reassessed by Close Year
30%
24%
22%
1997-1999
20%
2,367
2004-05
3,560
10%
2000
3,706
0%
1997- 2000 2001 2002 2003 2004-05 Average
2003 1999
*17,179 claim decisions as of 03/31/2007
4,335
2001
Percent of Claims Reviewed for each Close Year
4,576
100%
93% 93%
92%
2002
4,542
80% 74% 74%
60%
40%
40%
(23,086 Total Estimated Claims) 28%
20%
0%
1997- 2000 2001 2002 2003 2004-05 Average
1999
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