Retired United Pilots Seeking Equitable Pension Treatment.

Thank you for your membership contributions which have made possible The United Pilots Defined Benefit Pension Plan research project and PBGC Final Determination Letter appeal analysis. The success of the research needed to promote these projects has resulted in an expansion of our strategic planning and subsequently, the scope of UPFJ.

PRELIMINARY AUDIT OF THE UNITED EMPLOYEE DEFINED BENEFIT PENSION PLAN MASTER TRUST.Preliminary results of the UPFJ audit of the United Pilot Defined Benefit Plan Trust have revealed that the management of the Plan appears to be in accordance with standard operating procedures prevalent in this and other similarly situated plans. Additional information with be forthcoming as the audit is finalized.

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PBGC FINAL DETERMINATION LETTER APPEAL:

The PBGC FDL Appeal process will begin once the FDLs for all of our members are received. PBGC indicates that it will be several months before all of the FDLs will be processed. Our current extension of time to file the appeals to your FDL is April 8, 2011. We expect an extension of that date as needed. PBGC FDL Administrative appeal issues will be discussed more thoroughly in the near future. As you might expect, our attention has been focused on the legal action discussed below.

In addition to our PBGC FDL appeal issues, a second, PBGC initiated forensic audit of United's financial disclosures prior to plan termination has begun. Additionally, our audit of The Plan may have identified misrepresentation of the asset base that United presented to the bankruptcy court and PBGC. This alleged misrepresentation was instrumental to the process that resulted in the termination of our Pension Plan.

COMPLAINT BY UPFJ AGAINST UAL CORP, UNITED LOYALTY SERVICES, AND THE UAL BOARD OF DIRECTORS:

UPFJ has initiated a Complaint alleging asset misrepresentation by UAL Corporation, which was filed on December 29, 2010 in the US District Court for the District of Columbia.

This action is filed as a Named Plaintiff action. UPFJ is listed as a plaintiff organization on behalf of all members. All UPFJ members are listed on the complaint as plaintiffs. As we have previously asserted, UPFJ is only able to represent UPFJ members.

THE COMPLAINT ALLEGES UAL AND OTHER DEFENDANTS WITH VIOLATIONS OF ERISA:

The Complaint alleges that United misrepresented the value of it's Frequent Flyer Loyalty Program identified as "Mileage Plus". United listed the program as a liability. The complaint contends that it was a valuable asset. Inclusion of this asset could have materially changed the course of events during the Pension Plan termination process.

WHY IS THIS COMPLAINT DIFFERENT FROM URPBPAS BANKRUPTCY COURT EFFORTS?

URPBPA challenged the treatment of the Pilot Trust in the Bankruptcy Court in Chicago. The function of the court is to administer the bankruptcy proceedings. Judge Wedoff was predisposed to the concept that bankruptcy by United was a necessity and therefore he was charged under Bankruptcy law to evaluate issues in the best interests of the debtor, UAL.

Conversely, UPFJ is not claiming a bankruptcy related issue but rather violations of ERISA regulations by UAL in misrepresenting the actual value of it's Mileage Plus asset at the time of termination of our Pilot Pension Plan. The complaint contends that because of UAL's misrepresentation of it's Mileage Plus asset, in violation of ERISIA law, our pension rights should be fully restored.

EXPECTED COSTS RELATING TO UPFJ ACTIONS;The cost of UPFJ actions against United will be better understood after judging United and the other defendant reactions prior to and after actual service of the complaint.

An estimate of the potential costs of this litigation could be in the range of one million dollars spread over a year or more. At current membership levels of 462, this represents about $2,200 per current member. Due to our attorney's fee structure and appropriate use of contractors, our costs should be low compared to the legal actions taking place for US Air and others. The cost of PBGC appeals preparation and potential challenges should be a lesser number, however will add to the total cost of the effort.

In conclusion, UPFJ feels that there are solid issues to proceed with the Complaint against United. Additionally, we feel strongly that our appeals of the FDL Letters should meet with equal success if necessary. We are nearing conclusion of our initial research and have selected a path to attempt recovery of our retirement benefits.

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