We are sending copies of this report to other interested congressional
parties, the Director of OPM, the Secretary of Labor, the Secretary of
Health and Human Services, the Commissioner of the Social Security
Administration, the Director of the National Institutes of Health, and
the Executive Director of the Pension Benefit Guaranty Corporation. In
addition, we will make copies available to others upon request. The
report will also be available at no charge on the GAO Web site at
[Hyperlink, http://www.gao.gov] http://www.gao.gov.

If you have any questions about this report, please contact me or
William Doherty on (202) 512-6806. Others who contributed to this
report were Bob Lilly, Adam Hoffman, Andrew Edelson, and Candyce
Mitchell.

Signed by:

J. Christopher Mihm:
Director, Strategic Issues:

List of Requesters:

The Honorable Susan M. Collins:
Chairman:
The Honorable Joseph I. Lieberman:
Ranking Minority Member:
Committee on Governmental Affairs:
United States Senate: