Wabash, IRS Scuffle Resolved

December 27, 1999

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Wabash National Corp. has reached a favorable resolution with the Internal Revenue Service regarding the assessment of federal excise tax on the restoration of used trailers for 1996 and 1997.

The company received a notice from the IRS last December that it intended to assess additional federal excise tax, primarily on the restoration of certain used trailers.
Wabash has resolved the matter with the IRS, paying approximately $1.1 million, net of interest, of which less than $1 million is related to the restoration of used trailers.

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