Michelle,  As I indicated in my voice mail this morning, I am working with Janice Priddy, Manager of Enron Corporate Payroll, on a significant employment tax refund project.
We are in the process of quantifying potential FICA, federal unemployment and state unemployment tax refunds related to both internal and external acquisitions involving employees.
Essentially, if we are able to determine that the predecessor company had beneficial unemployment tax rates, we may be in a position to either retroactively or prospectively take advantage of those rates.
In addition, mid-year transactions may also result in a refund of amounts paid by Enron in excess of certain federal and state wage bases (Enron may be entitled to take credit for those wages paid by the acquired company prior to, but during the same calendar year, as the transaction).
We obtained Enron Corporate Data Sheets from Kate Cole and Deborah Korkmas was designated as a legal contact related to several external acquisitions.
We have prepared a short, one page questionnaire, which will assist us in determining whether a significant refund opportunity exists related to these particular acquisitions.
According to the Corporate Date Sheets, Deborah is the legal contact for the following acquisitions:  2000 - Garden State Paper Company, LLC (FEIN: 94-3371710) 2000 - KUCC Cleburne, LLC (FEIN: not listed) 2000 - Tenaska IV Partners, Ltd. (FEIN: not listed) 2000 - Harrier Power Corporation (FEIN: not listed)  Please complete the attached questionnaire for each acquisition with as much information as possible.
If the acquisition did not involve employees, just complete the top portion of the questionnaire and answer questions 1 and 2.
In reference to question 5, since it is unlikely that you have access to such detailed payroll information, if you could provide the states in which the predecessor had employment, we will then be in a position to contact state agencies to gather more detailed information.
Thank you for your assistance in this process.
If you have any questions, please call me at (713) 237-5346 or Janice at x37839.
Once the questionnaires have been completed, please return them to me via e-mail at alexa.r.cutter@us.andersen.com.
Sincerely,

Employment Tax Refund Project
