NU Online News Service, May 11, 2004, 1:11 p.m. EDT – The U.S. Department of Labor is examining the benefit plans that UnumProvident Corp., Chattanooga, Tenn., provides both for its own employees and outside organizations, UnumProvident says.[@@]

The Labor Department notified UnumProvident March 25 that it was conducting an examination pursuant to the Employee Retirement Income Security Act of 1974, UnumProvident says.

UnumProvident has included a copy of the Labor Department letter in a quarterly report filed May 6 with the U.S. Securities and Exchange Commission.

UnumProvident does not have information about the focus of or time horizon for the Labor Department examination, says Jim Sabourin, a UnumProvident spokesman.

UnumProvident is providing information to the Labor Department in connection with the ERISA examination request, Sabourin says.

The Labor Department was not immediately available for comment.

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