============= Page 1 of 8 ============= i JEFF SKILLING V0 r :` ECML000656287 EXH024-00251 GOVERNMENT EXHIBIT 1251 Crim. No. H-04-25 (S-2) ============= Page 2 of 8 ============= Explanation of Elements for the 1999 Wage Detail Summary Report Salary includes the following elements: Civic Duty Pay Comp Time Desc (Descretionary) Holiday Holiday Pay Regular Pay Regular Salary Retro Sal Sick Pay Vacation EMP AGMT = Cash compensation received as a result of the employment agreement. STK OPTION = Income to be recognized as the result of a stock option exercise. Usually the difference in stock price at the date of exercise and the price the option was granted at times the number of options exercised. DEPD LIFE; TAX LIFE; SPOUSE LIF = Imputed income related to dependent life insurance; employee life insurance and our spousal life insurance. DEFERRED PAY = ECM1.000656288 EXH024-00252 ============= Page 3 of 8 ============= Wage Grouping Wage Type Desc Salary 401k AfterTax Salary 401k PreTax Salary Addtl Pay Salary Adj-Earn NonTx Salary Adj-Earn SupTx Salary Adj-Earn W4 Tx Salary Adj-Nontax Reduction Salary Car Allowance Salary Cash FlxPergs Salary Club Dues Salary COLA Salary Commission Salary Flex Credit Salary FlexDollars Salary Housing Allowance Salary OTHER UK Salary Salary Salary SALARY GLOBAL Salary SALARY UK Salary Service Awd Salary Special Agrmnt W4 Tax Salary Vac Hrs PayOut Salary Vac Supplement Pay Bonus ANNUAL BONUS GLOBAL Bonus ANNUAL BONUS UK Bonus BNS:AIP Bonus Bns:Annual Bonus Bns:Performance Bonus Bns:Retention Bonus Bns: Variable Pay Bonus Bns:Work Incentive Bonus EDRIP NT Pay No FIT/F Bonus EDRIP Pay Long Term Incentive Bns:Prj Comp Long Term Incentive EES LTI Cash Payouts Long Term Incentive Long Term Incentive Long Term Incentive Pht SIR Def GUp Long Term Incentive Pht Stk Dividends Long Term Incentive Phi Stk Release Deferred Income BNS DEF-FDA Wage Grouping Wage Type Desc Deferred Income BNS DEF-FDA-XP Deferred Income BNS DEF-PSA Deferred Income BNS PHT STK (SS Taxabl Deferred Income BNS STK OPT Deferred Income NB BNS PHT STK Deferred Income OTH DEF-FDA Deferred Income PCB DEF Deferred Income PCB DEV DEF Deferred Income SAL DEF-FDA Deferred Income SAL DEF-FDA-XP Deferred Income SAL DEF-PSA Deferral Payments DPP 1985 Deferral Payments DPP 1992 Deferral Payments DPP 1994 Deferral Payments DPP 1994 Sup Tax Deferral Payments EXPAT FDA 1998 Curr Liab - Other Curr Liab-Other 30700000 Imputed Ben Imp Inc Imputed Co Pln Use Benefit (ii Imputed Imp Cash Award Imputed Imp Inc Dependent Imputed Imp Inc EE Imputed Imp Inc Spouse Imputed Imp Pht Stk Def (No Fi Imputed Imp Plane (Taxable) Imputed Imputed Bus (Taxabl Loan Advances Loan Balances Other Additional Severance Other Agreement Other Bns:Sign-On Other Frgn Serv Prm Amt Other Housing Ded Xpat Other Imp Auto Xpat (No Fit). Other Imp Club Dues (No Fit) Other Imp Equalization (No F Other Imp Foreign Tx (No Fit Other Imp Home Leave (No Fit Other Imp Income Misc (No Fi Other IMP MDCP Other Imp Mvng Lvng -(No FIT Wage Grouping Wage Type Desc Other Imp School (No Fit) Other Imp Utilities House No Other Lump Sum Severance Other Reconveyance Other Relo:imp NonTx Income Other Relo: Imp Tax Income Other Relo:Imp Tx Inc(NoFIT Other Relo: Non-Tax Payment Other Relo: Tax Protect Other Severance Other Severance Amt Other SEVERANCE UK Other Xpat Allowance Other Xpat Comm&Svs Other Xpat FICAOO Advance Other Xpat FICA01 Advance Other Xpat FICA99 Advance Other Xpat FIT 00 Advance Other Xpat FIT 01 Advance Other Xpat FIT 99 Advance Other Xpat Foreign Taxes Other Xpat Home Lv (Amt) Other Xpat Housing Allow Other Xpat TaxEqualization Other Xpat TaxEqual (No Fit) Other Xpat Transport Allow Other Xpat Utlities Allowanc Expenses Expense Reimbursement Expenses Outside Services - 52508000 Exercised Stock Options NO Exercised Stock Restricted Stock Def Rest Stk Restricted Stock Def Rest Stk Divd Restricted Stock Restricted Stk Restricted Stock Stk Dividends aooo/ aco uj a Ue~zu-1 12p,~or-I" ECML000656289 EXH024-00253 ============= Page 4 of 8 ============= Document Name: Wage Summary (aka Directors) ENRON Query Date: 9/20/2001 04:40:39 PM y.9 Wage Summary Print Date: 9/20/2001 05:11:58 PM O GRE (Tax Company) 0-011 SKILLING,JEFFREY K ~~ Payroll Dates: 01/0111999 Thru 12/31/1999 Element yoe code Element Name Element Description Year to Date Totals E Balance Adjustment-RST RESTR STOCK 7,199,536.92 E Balance Adjustment-SON STK OPTION 39,397,898.58 E BNS98 BONUS 2,250,000.00 E CFP CASH FLXPERQ 25,500.00 E CP1 CO PLANE 1 24,961.85 E FLEXADD FLEXADD 1,238.88 E HOL HOLIDAY PAY 28,440.67 E REG REGULAR PAY 779,703.34 E SCK SICK PAY 3,219.70 E SON STK OPTION 7,031,990.45 E TLN TAX LIFE 583.44 E VAC VACATION 38,636.37 Total Cash Compensation 56,781,710.20 R ACCDTH ACCDTH 15.00 R BNS FLX DEF 94 BNSFLX DEF 94 2,250,000.00 R DENENRON DENENRON 418.08 R ECSP DEFER ECSP DEFER 10,000.00 R FLEXCREDIT FLEXCREDIT -3,145.08 R LIFE OPT EE LIFE OPT EE 689.40 R MED1250 MED1250 2,022.60 R SAL FLEX DEF SAL FLEX DEF 200,000.04 Benefits 2,460,000.04 Total Earnings and Benefits 54,321,710.16 T Balance Adjustment-FIT FIT 21,316,863.61 T Balance Adjustment-Med_EE Balance Adj 675,662.82 T Balance Adjustment-Medicare-EE Medicare EE 134,588.86 T Balance Adjustment-Med Taxable Balance Adj 46,597,435.50 T Balance Adjustment-TAXABLE Medicare EE 0.00 T FIT FIT 228,893.54 T Medicare-EE Medicare EE 13,083.15 T SS EE SS EE 4,501.20 Total Taxes 68,971,028.68 ECML000656290 Enterprise EPCPAY Personal and Confidential EXH024-00254 ============= Page 5 of 8 ============= Pgmt 2PYRP683 W2 DETAIL REPORT User: Sys/C lient: PR2 - 100 0011 - Enron Corp Emplo yee Name Skilling Jeffrey E. Socia l Security Number Perso nnel Number Emplo yment Status 3 - Active FICA Indicator FEDER AL WAGES 1003 Salary 850,000.08 1116 Cash F1xPergs 25,500.00 1120 Bns:Annual 3,000,000.00 1371 Co Pln Use Benefit (ii) 21,165.62 1393 Imp Plane (Taxable) 2,177.62- 2401 FlexDollars 2,192.04 2498 Flex Add 737.76 2499 Flex Credit 1,454.22 8225 NQ Stock 62,484,460.14 8227 Restricted Stk 15,346,632.00 8228 Stk Dividends 269,079.05 EARNINGS TOTAL 81,999,043.29 2030 Medical PreTax 2,168.40- 2040 EE Life PreTax 33.60- 2051 2051 Dental PreTax 538.08- 2101 Vision PreTax 168.42- 2351 401k PreTax 10,500.00- PRETAX TOTAL 13,408.50- W2 Detail Report As of: 12/31/2000 FICA WAGES 1003 Salary 1116 Cash FlxPergs 1120 Bns:Annual 1371 Co Pln Use Benefit (ii) 1393 Imp Plane (Taxable) 2401 FlexDollars 2498 Flex Add 2499 Flex Credit 8225 NQ Stock 8227 Restricted Stk 8228 Stk Dividends EARNINGS TOTAL 2030 Medical PreTax 2040 EE Life PreTax 2051 Dental PreTax 2101 Vision PreTax PRETAX TOTAL Page; 5 Date; 10/12/05 Time: 07.17.01 850,000.08 25,500.00 3,000,000.00 21,165.62 2,177.62- 2,192.04 737.76 1,454.22 62,484,460.14 15,346,632.00 269,079.05 81,999,043.29 2,168.40- 33.60- 538.08- 168.42- 2,908.50- Calculated Fed Wages 81,985,634.79 Calculated SS Wages 76,200.00 Pre Conv: Add to Fed Wages 0.00 Pre Conv: Add to SS Wages 0.00 RAS Amts: Add to Fed Wages 0.00 RAS Amts: Add to SS Wages 0.00 Pre Conversion Benefits 0.00 Pre Conversion Benefits 0.00 Wagetype 1010 Corrections 0.00 Wagetype 1010 Corrections 0.00 /701 RE Withholding Tax 81,964,469.17 /703 RE EE Social S ecurity Tax 76,200.00 Wagetypes: Add to /701 21,165.62 Difference 0.00 Difference 0.00 Calculated Med icare Wages 81,996,134.79 RAS Amts: Add to Med Wages 0.00 Pre Conv: Add to Med Wages 0.00 Pre Conversion Benefits 0.00 Wagetype 1010 Corrections 0.00 /401 TX Withholding Tax 30,263,582.89 /705 RE EE Medicare Tax 81,996,134.79 Difference 0.00 Calculated SS Tax W/H 4,724.40 /403 TX EE Social Security Tax 4,724.40 Difference 0.00 Calculated Medicare Tax W/H 1,188,943.95 /405 TX BE Medicare Tax 1,188,975.53 ECM 1000656291 EXH024-00255 ============= Page 6 of 8 ============= gm: ZPYRP683 W2 DETAIL REPORT sort~ - rs/Client: PR2 - 100 Ol1 - Enron Corp aployee Name Skilling Jeffrey R. ocial Security Number ersonnal Number aployment Status 3 - Active ICA Indicator BDERAL WAGES Difference 31.58 W2 Detail Report As of: 12/31/2000 FICA WAGES Page: 6 Date: 10/12/05 Time: 07.17.01 ECML000656292 EXH024-00256 ============= Page 7 of 8 ============= m: ZPYRP687_W2-DETAIL_RPT1 erC: s/lient: PR2 - 100 11 - Enron Corp ployee Name Skilling Jeffrey R. cial Security Number rsonnel Number ployment Status 0 - Withdrawn CA Indicator DERAL WAGES 03 Salary 883,333.39 16 Cash FlxPerqs 26,500.00 20 Bns:Annual 5,600,000.00 56 Long Term Incentive 1,920,000.00 24 Vac Hrs PayOut 124,996.00 93 Imp Plane (Taxable) 60,637.68 01 FlexDollars 3,105.39 10 Imputed Income EE TNT 956.25 27 Restricted Stk 6,786,057.94 28 Stk Dividends 57,614.50 EARNINGS TOTAL 15,463,201.15 30 Medical PreTax 1,535.95- 40 EE Life PreTax 952.00- 51 Dental PreTax 381.14- 01 Vision PreTax 119.34- 51 401k PreTax 9,633.39- PRETAX TOTAL 12,621.82- Calculated Fed wages 15,450,579.33 01 RE Withholding Tax 15,449,623.08 01 TNTD Withholding Tax 956.25 Difference 0.00 01 TX Withholding Tax 4,421,911.57 Calculated SS Tax W/H 4,984.80 03 TX EE Social Security Tax 4.984.80 Difference 0.00 Calculated Medicare Tax W/H 224,173.08 05 TX EE Medicare Tax 224,173.08 Difference 0.00 W2 Detail Report Page: 1 Date: 10/11/05 Time: 16.08.34 As of: 12/31/2001 FICA WAGES 1003 Salary 883,333.39 1116 Cash FlxPerqs 26,500.00 1120 Bns:Annual 5,600,000.00 1156 Long Term Incentive 1,920,000.00 1224 Vac Hrs PayOut 124,996.00 1393 Imp Plane (Taxable) 60,637.68 2401 FlexDollars 3,105.39 2600 Imp Inc EE 956.25 8227 Restricted Stk 6,786,057.94 8228 Stk Dividends 57,614.50 EARNINGS TOTAL 15,463,201.15 2030 Medical PreTax 1,535.95- 2040 EE Life PreTax 952.00- 2051 Dental PreTax 381.14- 2101 Vision PreTax 119.34- PRETAX TOTAL 2,988.43- Calculated SS Wages 80,400.00 /703 RE EE Social Security Tax 80,400.00 Difference 0.00 Calculated Medicare wages 15,460,212.72 /705 RE EE Medicare Tax 15,460,212.72 Difference 0.00 ECML000656293 EXH024-00257 ============= Page 8 of 8 ============= ZPYRPEDBTAIL_RPT1 a r: e/Client: PR2 - 100 W2 Detail Report Page: 2 Date: 10/11/05 Time: 16.06.34 Total D.- Total Employee Records Tested ...................... 1 Total Employee Records in Balance .................. 1 ECML000656294 EXH024-00258