Bobby N. Harmon, CPCU, ARM
January 8, 2003
VIA Fax @ (808) 523-6001 & U.S. Postal Service
Matt A. Tsukazaki, Esq.
Torkildson, Katz, Fonseca, Jaffe, Moore & Hetherington
700 Bishop Street, 15th Floor
Honolulu, HI 96813-4187
RE: Kamehameha Schools and P&C Insurance Company
Forms W-2 and 1099-R for 2000; Taxpayer ID ; SS#
Dear Mr. Tsukazaki:
This is to inform you that it has been over 60 days since my letter of November 4, 2002, addressed to Kamehameha Schools regarding the issuance of the required IRS Forms W-2 and 1099-R for the year 2000, and that, as in the case of previous letters, there has been no response.
As the obligation for these forms arose out of the settlement of an insurance claim, I wish to point out to you, and to the claims administrators, the following requirements as stated in articles of the Hawaii Insurance Statutes (Section 431: 13-101 through 107):
UNFAIR CLAIM SETTLEMENT PRACTICES
... Committing or performing with such frequency as to indicate a general business practice any of the following:
... failing to respond with reasonable promptness, in no case more than fifteen working days, to communications with respect to claims arising under its policies;
... failing to adopt and implement reasonable standards for the prompt investigation of claims;
... not attempting in good faith to effectuate prompt, fair, and equitable settlements of claims;
... compelling insureds to institute litigation to recover amounts due under an insurance policy by offering substantially less than the amounts ultimately recovered in actions brought by the insureds.
In my case, the Settlement was reached in the year 2000; however, I have never received an accounting of the withholding or payment of the required Social Security taxes (Form W-2), or of any adjustment in my Kamehameha Schools Retirement Plan (Form 1099-R). As the entire settlement amount was to be characterized as “Wage Income”, I consider the failure to properly withhold and pay the Social Security taxes, and the failure to contribute whatever amount was due to the Kamehameha Schools’ Retirement Plan, to be material breaches of the Settlement Agreement. In addition, as this case involved insurance policies issued by Federal Insurance Company and P&C Insurance Company, with the agent or broker being Marsh & McLennan, I am of the opinion that the above quoted Hawaii Statutes would apply.
Therefore, I am again requesting the proper issuance of IRS Forms W-2 and 1099 for the year 2000, in order that I may receive the full amounts due under the Settlement Agreement. If Kamehameha Schools and/or the insurance companies are declining to pay these Social Security taxes and contribute additional monies due the Retirement Plan, then I respectfully request an explanation from them, or from their legal representative, for their refusal to render these payments.
Furthermore, if your law firm disclaims any responsibility for these claims, then I request that you advise me of the proper party to whom I should address future correspondence.
Very truly yours,
Bobby N. Harmon
cc’s: Mr. Ray Blanchard, Operations Manager, AUR
Internal Revenue Service
Ogden, UT 84201
Janet S. Hughes, Mgr., Employee Plans & Exempt Organizations, IRS
VIA fax @ 303-844-3596
Debra Sakai, Hawaii State Tax Collector
VIA fax @ (808) 587-1720
Billy Beaver, Pension & Welfare Benefit Administration
VIA fax @ 626-229-1098
Attorney General Mark Bennett, State of Hawaii
VIA fax @ 808-586-1239
Dr. Randy Roth, Office of the Governor, State of Hawaii
VIA fax @ 808-956-5569
Benjamin M. Matsubara, Esq.
Kamehameha Schools Master
888 Mililani St., 8th Floor
Honolulu, HI 96813-2918
Insurance Commissioner, State of Hawaii
P.O. Box 3614
Honolulu, HI 96811
XL Insurance Company, Ltd., Claims Dept.
VIA fax @ (441) 295-7524
Hamilton McCubbin, CEO, Kamehameha Schools
c/o Susan Tius, Esq., Rush Moore Craven Sutton Morry & Beh
VIA fax @ 808-521-0597
P&C Insurance Company, Inc., c/o Aon Insurance Managers
VIA fax @ 808-540-4301
P&C Insurance Company., Inc., c/o Ayabe Chong Nishimoto Sia & Nakamura
VIA fax @ 808-526-3491
Federal Insurance Company, Claims Department, Attn. Michael Goolsby
(213) 833-5200
Marsh & McLennan Companies, Inc., c/o Robert F. Miller, Esq.
735 Bishop Street, Suite 320
Honolulu, HI 96813
Marsh Management Services, Inc.
VIA fax @ 808-585-3513
John Mullen & Co., c/o James V. Myhre, Esq.
VIA fax @ 808-524-2556
Kamehameha Schools, c/o Melvyn M. Miyagi, Esq., Miyagi, Nohr & Myhre
VIA fax @ 808-524-2556
Robert Katz, Atty. for Torkildson, Katz, Fonseca, Jaffe, Moore & Hetherington
VIA fax @ 808-523-6001
Kenneth B. Hipp, Esq., Marr, Hipp, Jones & Pepper
VIA fax @ 808-536-6700
PricewaterhouseCoopers, LLP, c/o Warren Price, III
(VIA fax @ 808-533-0549)
T.M. Kittredge, Esq., Morgan, Lewis & Bockius
VIA fax @ 215-963-5299
Miller & Chevalier
VIA fax @ 202-628-0858
Mary Lou Woo, Trustee, c/o Steven Guttman, Esq.
VIA fax @ 808-529-7177
John Goemans, Esq.
VIA fax @ 808-887-1099
Arnold T. Phillips, Esq.
VIA fax @ 808-528-5006
Roy F. Hughes, Esq.
VIA fax @ 808-521-7489
Bradley R. Tamm, Esq.
VIA fax @ 808-524-4844
Mr. Cliff Rones, Esq., U.S. Dept. of Justice, Criminal Div., Fraud Section
VIA fax @ 202-514-7021
Mr. Tai K. Lee, Special Agent, U.S. Dept. of the Treasury
VIA fax @ 808-539-2810
This is a leaf from
~ ~ ~
To go to the top of the tree