December 1, 2006

The following letter has been mailed to the homes of striking USW associates to further clarify information that was contained in the Nov. 17 COBRA notice packet. In addition, FAQs related to COBRA continuation are also posted.

TO:                 Goodyear USW Associates On Strike
FROM:           Goodyear Employee Benefits Department
DATE:            December 1, 2006
SUBJECT:    COBRA Continuation Due To Loss Of Coverage

We are writing to remind you of your right to continue your healthcare benefits following the termination of company funding on January 3, 2007 and to address questions related to our November 17 letter on the subject.

Please be reminded and advised of the following key points:

• Goodyear must receive your election form and full payment of the January 2007 premium by December 15, 2006 to prevent you (and dependents) from being removed from the eligibility files sent to the medical plan administrators for coverage after January 3, 2007.

• If payment is not received by December 15, 2006, you (and dependents) will not show as an eligible participant and your coverage will lapse after January 3, 2007. Absent coverage by other insurance, beginning January 4, 2007 you should expect providers to demand payment of all medical and drug costs at the time of service.

• You have sixty (60) days from the date your coverage lapses to elect to retroactively restore and continue your coverage, i.e., you have until March 4, 2007 to exercise your COBRA rights.

• If, for example, you choose to wait until March 4, 2007 to elect to continue coverage, you will have another forty-five (45) days from March 4, 2007 to make full payment of the premiums retroactive to January 4, 2007.

• Once you elect to continue your healthcare it will not be restored until both your election form and full payment of premiums retroactive to January 4, 2007 have been received.

• Once restored, coverage will be effective retroactive to January 4, 2007 and any covered expenses incurred during the "lapse" period will be processed as if you had been continuously enrolled in the plan.