
EXHIBIT 5.1
Source: Kaiser/HRET Survey of Employer-Sponsored Health
Benefits:1999,2000,2001,2002,2003; KPMG Survey of Employer-Sponsored Health Benefits:1988,1993,1996,1998.
* Distribution is statistically different from the previous year shown: 1996-1998, 1998-1999, 1999-2000, 2000-2001, 2001-2002, 2002-2003.