Case 13-10670 Doc 1535 Filed 07/16/15 Entered 07/16/15 11:26:54 Document Page 188 of 473 Desc Main Distribution Mechanism with Respect to the Wrongful Death Claims Points Allocation Matrix Criteria Points per Criteria 1. Age of the decedents Age of Decedent • Less than 18 • 18 to less than 26 • 26 to less than 60 • 60 to less than 66 • 66 and greater Points • 3 • 8 • 10 • 8 • 3 2. If decedent survived by children Age of Surviving Children • Less than 21 • 21 to less than 31 • 31 to less than 51 • 51 and greater Points • 15 • 7 • 5 • 3 3. If decedent is survived by a spouse Annual Income of Decedent • Less than $20,000 • $20,000 to less than $50,000 • $50,000 to less than $75,000 • $75,000 to less than $100,000 • $100,000 and greater Points • 12.50 • 15.00 • 16.25 • 17.50 • 18.75 4. If decedent is survived by a spouse but no children • • If parents, 5 additional points If no parents, but siblings, then 2.5 points per sibling to a maximum of 7.5 points 5. If decedent is not survived by a spouse or child and the decedent is a minor • • 10 points for each surviving parent and 5 points for each surviving sibling 6. If decedent is not survived by a spouse or child and the decedent is not a minor • • 5 points for each surviving parent and 2.5 points for each surviving sibling • Set aside of 5% to parents and siblings with a potential reallocation to ensure a minimum payment of $25,000 to each parent and sibling 7. If decedent is survived by a child 1 1 As set forth in the CCAA Plan, in the event that, following review of the Derailment Property Damage Claims pursuant to the Claims Resolution Order (as defined in the CCAA Plan), the aggregate value of the Derailment Property Damage Claims is reduced below CAD$75 million, the distribution related to the difference between the amount of CAD$75 million and the revised aggregate value of these claims (the “Economic Savings”) will be allocated as follows: (a) first, an amount up to CAD$884,000 to permit a payment of up to CAD$24,000 to each of the grandparents and grandchildren of the deceased, in which case the grandparents and grandchildren will be removed from Schedule B and included in this ¶7 of this Schedule A; (b) second, an amount of Economic Savings to permit the increase of the carve-out for parents, siblings, grandparents and grandchildren in this ¶7 of this Schedule A to increase from 5% up to the equivalent of 12.5%; and (c) third, on a pro-rata basis, to the value of the claims in the other categories described in Section 4.2(a), (b), (d) and (e) of the CCAA Plan. For greater certainty, the total allocation of Economic Savings to increase the allocation to parents, siblings, grandparents and grandchildren to 12.5% in the wrongful death category shall not exceed CAD$4.9 million. Case 13-10670 Doc 1535 Filed 07/16/15 Entered 07/16/15 11:26:54 Document Page 189 of 473 Victim Total Points Allocation % Estimated Potential Distribution 1 68 4.83% $5,374,000 2 23 1.65% 1,830,000 3 32 2.29% 2,548,000 4 20 1.43% 1,592,000 5 15 1.07% 1,194,000 6 20 1.43% 1,592,000 7 6 0.43% 478,000 8 38 2.68% 2,985,000 9 28 1.97% 2,189,000 10 14 1.00% 1,115,000 11 23 1.65% 1,831,000 12 16 1.15% 1,274,000 13 20 1.43% 1,592,000 14 28 1.97% 2,189,000 15 40 2.86% 3,185,000 16 52 3.69% 4,100,000 17 28 1.97% 2,189,000 18 25 1.79% 1,990,000 19 23 1.65% 1,830,000 20 40 2.86% 3,185,000 21 17 1.22% 1,353,000 22 18 1.29% 1,433,000 23 25 1.79% 1,990,000 24 21 1.47% 1,632,000 25 23 1.65% 1,831,000 26 55 3.94% 4,379,000 27 25 1.79% 1,990,000 28 53 3.76% 4,180,000 29 40 2.86% 3,185,000 30 31 2.18% 2,428,000 31 20 1.43% 1,592,000 32 23 1.65% 1,830,000 33 25 1.79% 1,990,000 34 40 2.86% 3,185,000 35 13 0.93% 1,035,000 36 13 0.93% 1,035,000 37 45 3.19% 3,543,000 38 21 1.47% 1,632,000 39 25 1.79% 1,990,000 40 30 2.15% 2,388,000 41 23 1.61% 1,791,000 42 41 2.95% 3,284,000 43 40 2.86% 3,185,000 44 40 2.86% 3,185,000 45 13 0.93% 1,035,000 46 53 3.76% 4,180,000 47 31 2.24% 2,488,000 48 40 2.86% 3,185,000 1,397 100.0% $111,216,000 Desc Main The amounts above are prior to any fees that may be claimed by the claimants’ attorneys or the Class Representatives, as applicable. (all amounts are in Canadian dollars)