UNITED STATES DISTRICT COURT EASTERN DISTRICT OF WISCONSIN



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UNITED STATES DISTRICT COURT EASTERN DISTRICT OF WISCONSIN JOSEPH WHITE, Plaintiff, Case No. 00-C-13 88 v. Hon. J. P. Stadtmueller HEARTLAND HIGH-YIELD MUNICIPAL BOND FUND, et al. Defendants. AMENDED ORDER OF FINAL APPROVAL OF SETTLEMENT WITH DEFENDANT PRICEWATERHOUSECOOPERS LLP, AND FINAL JUDGMENT OF DISMISSAL WITH PREJUDICE This matter has come before the Court pursuant to the order of the Court entered on March 22, 2006 (the Hearing Order ), which is attached hereto as Exhibit 1 (previously filed with the Court, listed as No. 406 on the Court s docket) 1, for approval of a Settlement of the Class Actions consolidated under the above caption with Defendant PricewaterhouseCoopers LLP ( PwC ). Lead Plaintiffs and PwC, as those terms are defined in the Stipulation of Settlement ( Stipulation ) attached hereto as Exhibit 2 (previously filed with the Court, listed as No. 399 on the Court s docket), have requested approval of the Settlement with Defendant PwC set forth in the Stipulation. The Court has considered all papers filed in connection therewith and conducted a fairness hearing on June 8, 2006. Good cause appearing therefore, it is 1 The Final Order of Approval was filed with the Court on June 12, 2006, at attachment #1 to Docket No. 428. This Amended Final Order of Approval is the same except for the references in the opening paragraph for Exhibits 1 and 2. The references indicate the document number for each respective Exhibit in the Court s docket. Case 200-cv-01388-JPS Filed 06/13/06 Page 1 of 5 Document 429

ORDERED, ADJUDGED, AND DECREED THAT 1. The Stipulation, including the definitions contained therein, is incorporated in and made part of this Order of Final Approval of Settlement and Final Judgment of Dismissal with Prejudice (the Final Judgment ). 2. The Court has jurisdiction over the subject matter of the Class Actions, and over all parties to them, including all Settlement Class Members. The Court is a proper and convenient venue for the consideration, approval, and administration of the Settlement provided for in the Stipulation. 3. For the reasons stated in open Court at the fairness hearing, the Court finds that the Settlement as set forth in the Stipulation is fair, reasonable, and adequate and in the best interests of the Settlement Class. In accordance with such finding, the Stipulation is approved in its entirety. 4. Based upon the evidence submitted by Lead Counsel, this Court finds that the dissemination of the Notice (the Notice ) as previously authorized by the Court fairly and adequately informed the Class of all material elements of this litigation and the proposed Settlement, and constituted valid, due and sufficient notice to the Class and opportunity to object, complying fully with the Local Rules of this Court, Rule 23 of the Federal Rules of Civil Procedure, the Private Securities Litigation Reform Act of 1995, and due process. 5. The Class Actions are fully and finally dismissed against PwC with prejudice and on the merits without costs to the Settlement Class or PwC, consistent with the terms of the Stipulation. 6. The Court finds the that Plan of Allocation described in the Notice is fair, reasonable and in the best interest of the Settlement Class, and is hereby approved. 7. This Final Judgment shall constitute the full and final discharge of all obligations of PwC to the Lead Plaintiffs and any Settlement Class Member arising out of the Class Actions, any 2 Case 200-cv-01388-JPS Filed 06/13/06 Page 2 of 5 Document 429

other case consolidated herewith, or any other lawsuit, or other action filed by or on behalf of the Lead Plaintiffs and/or the Settlement Class (or any member thereof) alleging any claims against PwC relating in any way to the facts and circumstances alleged in the Class Actions. 8. Each and every Lead Plaintiff and the Settlement Class (and any member thereof) shall be deemed to have, and by operation of law shall have, fully, finally and forever released, relinquished and discharged all Settled Class Claims against PwC, whether or not such Lead Plaintiff or Settlement Class Member executes and delivers a Claimant Identification Schedule and Release or Proof of Claim and Release. Thereafter the only claims of the Lead Plaintiffs and/or the Settlement Class (or any member thereof) shall be to enforce the terms of the Settlement and the Final Judgment. 9. Upon the Effective Date, the Settled Class Claims that each and every Lead Plaintiff and the Settlement Class (and any member thereof) directly or indirectly had, has or may have in the future against PwC, as defined in the Stipulation, will be fully, finally and forever extinguished, discharged, satisfied, dismissed with prejudice, barred, and otherwise made unenforceable, and the future filing of any such claims will be enjoined. 10. PwC is barred and permanently enjoined from instituting, asserting or prosecuting against any Lead Plaintiff and/or the Settlement Class (or any member thereof), either directly, representatively, derivatively or in any other capacity, each and every one and all of the Settled Defendants Claims which it had, have or may have in the future. 11. The Stipulation, this Final Judgment, and the fact of settlement are not an admission by any Person of any liability or wrongdoing whatsoever, nor is this Final Judgment a finding of the validity or invalidity of any claims in this litigation or of any claims in the Class Actions or of any wrongdoing by any Person. Neither the Stipulation, this Final Judgment, nor the fact of settlement 3 Case 200-cv-01388-JPS Filed 06/13/06 Page 3 of 5 Document 429

shall be used or construed as an admission, concession, presumption or inference against any Person. Neither the Stipulation, the fact of settlement or the settlement proceedings, the settlement negotiations, this Final Judgment, nor any related document shall be offered or received in evidence for any purpose, including but not limited to as an admission, concession, presumption or inference against any Person in any proceedings other than such proceedings as may be necessary to consummate or enforce the Stipulation. 12. Notwithstanding the provisions of paragraph 11, PwC may file the Stipulation, this Final Judgment or any Proof of Claim and Release in this or any other action that may be brought against it concerning the Settled Class Claims in order to support any defense or counterclaim, including but not limited to defenses or counterclaims based on principles of res judicata, collateral estoppel, release, good faith settlement, judgment bar or reduction or any theory of claim preclusion or issue preclusion or similar defense. 13. The Court hereby determines that there is no just reason for delay and directs that this Final Judgment be entered by the Clerk forthwith pursuant to Rule 54(b) of the Federal Rules of Civil Procedure. The direction of the entry of the Final Judgment pursuant to Rule 54(b) is appropriate and proper because this judgment fully and finally adjudicates the claims of the Lead Plaintiffs and each and every Settlement Class Member against PwC in the Class Actions; it allows consummation of the Settlement between the Settlement Class and PwC; and it will expedite the distribution of the proceeds of the Settlement to Settlement Class Members. 14. The Lead Plaintiffs and PwC are hereby directed to execute and implement all the terms and provisions of the Stipulation of Settlement. For the reasons stated in open Court at the hearing of June 8, 2006, Plaintiffs counsel are hereby awarded a counsel fee in the total sum of $2,475,000.00 and expenses in the total amount of $1,050,435.00, together with interest as accrued, 4 Case 200-cv-01388-JPS Filed 06/13/06 Page 4 of 5 Document 429

to be paid from the Settlement Fund. Plaintiffs class representative Richard Gainey is hereby awarded the sum of $2,341.91, pursuant to 15 U.S.C. 77z-1(a)(4), for reimbursement of reasonable costs and expenses directly relating to his representation of the Class, to be paid from the Settlement Fund. 15. Without affecting the finality of this Order and Final Judgment, this Court reserves jurisdiction over (i) implementation of this Settlement and distribution to Authorized Claimants, pursuant to further orders of the Federal Court; (ii) disposition of the Settlement Fund; (iii) the Class Action, until this Final Judgment has become effective, and each and every act agreed to be performed by the parties to the Stipulation shall have been performed pursuant to the Stipulation; (iv) the Class Actions, for the purpose of implementing distribution to Settlement Class Members in accordance with the Notice; and (v) all parties to the Stipulation, for the purpose of enforcing and administering the Stipulation and the Settlement. Dated this 13th day of June, 2006, at Milwaukee, Wisconsin. Judgment entered this 13th day of June, 2006. SOFRON B. NEDILSKY Clerk of Court By s/ Patricia K. Blackburn Deputy Clerk BY THE COURT s/ J. P. Stadtmueller J. P. Stadtmueller United States District Judge 5 Case 200-cv-01388-JPS Filed 06/13/06 Page 5 of 5 Document 429