In light of the recent events, we have taken the following precautionary steps to ensure your needs are met:

RELOCATION
If you need to relocate to your point of origin, we have made arrangements with Prudential Relocation to handle such items as airline ticket reimbursements, surface shipments, etc., depending upon your assignment terms.  At the time of your relocation you MUST first contact Prudential Relocation as follows:

Brooke Breese
International Mobility Consultant
Prudential Relocation
105 Decker Drive
11th Floor, Crestview
Irving, Texas 75062-2211
Direct: 972-657-6414
Toll Free: 1-800-241-6529, ext. 76414
Fax: 972-657-5980
brooke_breese@afcc.com

For those employees calling from outside the United States, a toll free call can be made by following the instructions contained on the following AT&T web site and using our (800) 241-6529 number:  http://www.att/tollfree/international/dialguide. 

Under the terms of our arrangement, ALL SURFACE/AIR SHIPMENTS MUST BE HANDLED BY PRUDENTIAL RELOCATION in order for these costs to be covered by Enron.  Additional details will be forthcoming from Prudential Relocation.

TAX PREPARATION
We have also made arrangements with PricewaterhouseCoopers for the preparation of 2001 US and foreign tax returns, if applicable.  Eligible employees will be contacted by PwC in early 2002.

TAX EQUALIZATION
For those employees eligible for tax equalization, we have looked at each employee on a case-by-case basis.  We have made every effort to ensure estimated US and foreign taxes are current.  Please contact myself or Michael B Jones at 713.345.5859 with any tax related questions.

Regards,

Timothy J. Callahan
Director, Global Employee Services
Enron Corp
333 Clay Street, Suite 1047
Houston, Texas 77002
Telephone:  713.646.9565
Fax:  713.646.9501