March 7, 2006

   

Tyson Foods, Inc,

Mr. Mike Ralston

Association of Business and Industry
904 Walnut Street, Suite 100

Des Moines, IA 503 09?3503

Re: Chris Godfrey appointment
Dear Mr. Ralston:

As you know, Governor Vilsack has recently appointed Chris Godfrey for the Iowa
Workers? Compensation Commissioner position. I have known Mr. Godfrey for over six
years and in fact was trained by him when I started as a litigation attorney for IBP, Inc. in
2000. Mr. Godfrey is an excellent choice as Commissioner, and I would like to strongly
recommend to the ABI on behalf of myself, as well as Tyson Foods, Inc., that it support
him in the upcoming con?rmation before the Iowa Senate.

I am a licensed attorney, and I represented IBP/Tyson Foods for ?ve years defending
Iowa workers? compensation claims. For the past year, I have been the Director of
Workers? Compensation for the Tyson Fresh Meats division. During the course of my
entire employment at IBP/Tyson, I have been active in the ABI section on workers?
compensation. Each year, I have attended the ABI workers? compensation section
meeting and have participated in setting the legislative agenda and am very familiar with
the legislative agenda of the workers? compensation section.

I attended several hearings and depositions with Mr. Godfrey prior to taking over his
former caseload at IBP, inc., and I also consulted with him and sought out his advice on
numerous occasions during my first year of handling workers? compensation cases. Mr.
Godfrey was instrumental in my devolvement as a workers? compensation practitioner in
Iowa, and I can personally attest to his good character and integrity. As a result, I have
personally witnessed his handling of workers? compensation cases and matters on behalf
of IBP, Inc.

Conversely, I also had the unique opportunity of defending a few IBP/Tyson cases
against Mr. Godfrey in the past while I was still litigating cases at IBP/Tyson. Mr.
Godfrey was always very professional and pleasant to deal with on these cases. He did
an outstanding job representing his clients, but was also very reasonable to negotiate with
as he accurately evaluated his ?les and did not set unobtainable expectations for his

clients which would impede settlements. I think Mr. Godfrey was able to evaluate his
cases from both a Claimant?s and Employer?s perspective given his background
representing both, and he was able to see the and weaknesses of his cases which
accounted for his ability to provide genuine evaluations for his clients. Consequently, we
were typically able to settle these cases without the necessity of expensive litigation. In
my extensive experience defending workers? compensation claims in Iowa, this
unfortunately was not the case with a majority of the other attorneys I dealt with on a
regular basis.

I believe that Mr. Godfrey would approach every case before him as Commissioner
impartially and would decide the case based upon the facts and appropriate law. I am
very impressed by Mr. Godfrey and recommend him without hesitation. I think his
unique perspective working as both a defense attorney and representing injured
employees makes him an outstanding choice for Commissioner in Iowa as he has
perspective from both sides. I know Mr. Godfrey to be a fair and honest person, and I
hope that ABI will endorse Mr. Godfrey for the position of Iowa Workers? Compensation
Commissioner. If you?d like to discuss his attributes in more detail, please don?t hesitate
to contact me.

Sincerely,

Todd C. Beresford

Tyson Foods, Inc., 800 Stevens Port Drive, Suite 713 Dakota Dunes, SD 57104
Telephone: (605) 235-3615 Fax No. (605) 235-3709