I talked to Alan Wolff about the Warner Pension Fraud and he explained

that the $97,100 was not covered by the insurance because it was the 

"deductible" and that "they" had decided it was a normal (and customary?) 

business expense to be charged to the Plan.

	He estimated that Atari's share of the Plan was 5% which would come to

$4,855. According to 1984 Form 5500 Line 7a(iv) there were 186 active 

participants which would come to an average of $26.10 each. Assuming an 

average annual rate of return of 10% for the last two years, the amount by 

which Warner has defrauded each Atari employee is $31.58 .


	Jed


PS - How are they able to add Lines 7a(i) and 7a(ii) and get 186? I always 
thought that 124 + 162 = 286 .