Unum's 2nd quarter 2007 results update provides information on its ongoing claims reassessment process. Over 290,000 eligible claimants were mailed notices, with around 23,000 completed reassessments expected. Of the 20,399 claims reassessed so far, 51% of the initial decisions found the claimants were not disabled, with 40% of those decisions later being overturned. The distribution of claims expected to be reassessed varies by the year the original claim was closed, with most being from 2000-2005.

1. Claims Reassessment Update
2nd Quarter 2007 Results
(Posted on www.unum.com 08/01/2007
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2. Summary – Reserves Established for
Reassessment Process
Reserve Reserve Reserve
Addition Addition Addition
Multistate California
$ Millions
1Q-2006 3Q-2006 2Q-2007
4Q-2004 3Q-2005 Total
Incremental Direct Operating
Expense $27.5 $14.3 -- $15.0 ($12.8) $44.0
Benefit Costs from Claims
Reopened 44.0 37.3 86.0 310.4 65.8 543.5
Benefit Costs for Claims
Already in Inventory 40.5 15.4 -- -- -- 55.9
Fine 15.0 8.0 -- -- -- 23.0
Total Before-tax Charges $127.0 $75.0 $86.0 $325.4 $53.0 $666.4
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3. Status of Mailings and Return of RIFs
Actual at 06/30/07
Total Mailings to Eligible Claimants 290,903
Opt-ins Received (incl. 947 No Notice Mailed) 79,361
Opt-ins with Return Period Open 9
Mailings Expired without Opt-in 212,480
RIFs Mailed 79,360
Completed RIFs Received 22,967
RIFs with Return Period Open 242
RIFs Expired 56,151
RIFs to be Mailed 1
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
RIFs.
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4. Profile of Reassessed Claims
Actual as of Actual as of
Actual
3/31/2007 2Q-2007 06/30/2007
Claim Decisions Completed 17,179 3,220 20,399
Initial Decision - quot;Not Disabledquot; 50% 56% 51%
% with Social Security Benefits 34% 42% 36%
Results in:
Overturn Rate 38% 48% 40%
Uphold Rate 62% 52% 60%
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5. Claim Reassessment Results
Overturn Rate by Close Year *
50%
45%
44%
43%
Distribution of the Claims Expected 40%
40%
to be Reassessed by Close Year 36% 35%
30%
1997-1999 23%
2004-05 2,368
3,560 20%
2000 10%
3,706
2003
4,335
0%
1997- 2000 2001 2002 2003 2004-05 Average
1999
*20,399 claim decisions as of 06/30/07
2001
Percent of Claims Reviewed for each Close Year
4,575
100%
2002 93%
4,542 98% 88%
97%
96%
80%
73%
60%
55%
(23,086 Total Estimated Claims)
40%
20%
0%
1997- 2000 2001 2002 2003 2004-05 Average
1999
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