United Mileage Plus, Chase Have Double Miles Onboard for Taxpayers United Mileage Plus Visa Cardmembers Earn Double Miles When Paying Taxes

WILMINGTON, Del. - March 8, 2005 - It's that (tax) time of year! As consumers tally up their tax forms and receipts, United Mileage Plus and Chase [NYSE: JPM] are preparing a special return for taxpayers - double miles. The continuation of the More Miles program offers United Mileage Plus Visa® cardmembers two miles for every dollar spent when they use their cards to pay their personal income tax, property or quarterly taxes at www.officialpayments.com between Jan. 1 and Dec. 31, 2005. Cardmembers can reap additional bonus miles by enlisting H&R Block's services through April 15, 2005. First-time clients of H&R Block will earn 1,000 bonus miles when they use their United Mileage Plus Visa card to pay for tax preparation services at an H&R Block retail office. Existing retail office clients and those who use H&R Block online tax products will receive 250 bonus miles. For complete details, visit www.united.com/hrblock. "Our commitment to offering our Mileage Plus members the best rewards for their loyalty is never-ending," said Arnold Lewis, vice president of marketing programs, United . "We seize every opportunity to reward our cardmembers with extra miles and tax time is another great way for us to thank them for their loyalty." "We want to simplify cardmembers' lives this busy tax season by giving them a convenient way to pay their taxes and earn miles toward their next vacation," said Joe Venuti, senior vice president for JPMorgan Chase & Co.'s card services division. "We will continue to anticipate our cardmembers' needs throughout the year to offer them unsurpassed rewards and exceptional value." As part of the More Miles program, cardmembers can continue to earn bonus miles by: Grabbing a bite - Cardmembers will earn double miles all year long at quick service restaurants, including Wendy's®, Pizza Hut®, Quiznos Sub® and many local coffee shops nationwide.

Surfing the Web - Cardmembers will earn Elite Qualifying Miles - miles valid toward Mileage Plus elite status - as well as double redeemable miles for every dollar in travel purchases made with the card on united.com during 2005. Spreading the word - Cardmembers will earn 5,000 bonus miles during 2005 for each friend they refer who becomes a cardmember. To pay taxes with the United Mileage Plus Visa card, visit www.officialpayments.com or call 800-2PAY-TAX. To apply for the United Mileage Plus Visa card, visit www.mileageplusvisa.com. For additional information about the More Miles program, visit www.mileageplusvisa.com/moremiles. About United Mileage Plus United Mileage Plus, with over 45 million enrolled members, has been voted the best frequent flyer program by readers of Business Traveler for the past nine years (1996-2004) and by Travel Savvy magazine (2004). Members earn miles by flying on United, Ted (sm), or airlines, or by purchasing products or services through its comprehensive network of over 100 participating Mileage Plus partners at over 10,000 locations worldwide. Mileage Plus also offers one of the most extensive selections of award travel destinations, including over 700 destinations in more than 130 countries. For more information, a complete list of Mileage Plus partners, or to enroll, visit united.com. About United (OTCBB: UALAQ.OB) is the world's second largest , operating more than 3,500 flights a day on United, United Express and Ted to more than 200 U.S. domestic and international destinations from its hubs in Los Angeles, San Francisco, , and Washington, D.C. With key global air rights in the Asia-Pacific region and Europe, United is the largest international carrier based in the .* United is also a founding member of Star Alliance, which provides connections for our customers to more than 700 destinations in more than 130 countries worldwide. United's nearly 62,000 employees reside in every U.S. state and in many countries around the world. News releases and other information about United can be found at the company's Web site at united.com. About JPMorgan Chase & Co. JPMorgan Chase & Co. (NYSE: JPM) is a leading global financial services firm with assets of $1.1 trillion and operations in more than 50 countries. The company has approximately 96 million credit cards issued. Under the JPMorgan, Chase and Bank One brands, the firm serves millions of consumers in the United States and many of the world's most prominent corporate, institutional and government clients. Information about the firm is available at www.jpmorganchase.com. * Measured by revenue passenger miles as reported to the U.S. Department of Transportation for 12 months ending September 2004, the most recent comparison data available.