Jim wanted the advantages/disadvantages of the ripple options noted in my memo.  Here's my take:  

Alternative 1 - File "ripple" refund claim
Advantages: (1) testimony goes in record and is available for briefing/argument;(2)procedural risks are minimized.
Disadvantages:  (1) implicitly undermines primary position that refunds are unjustified; (2)witnesses are available for cross-examination; (3) ALJ may reject depending on ruling on proposed order.

Alternative 2 - File "offer of proof" showing ripple claims  
Advantages: (1)next best thing to testimony; (2) keeps burden and focus on initial claimants', (3) only marginally compromises procedural position if ALJ accepts proposed order.

Gary/Dan - do you agree? Comments?