<?xml version="1.0" encoding="utf-8"?>
<!--
Taxonomy Calculation Links linkbase based on XBRL standard Version 2.1.
Created by UBmatrix Taxonomy Designer 3.0.2681.0 (2007-02-06 17:45).  
Contact www.ubmatrix.com
Copyright (c) 2002-2007 UBmatrix inc., All Rights Reserved
Produced on 2007-04-14 06:29:38
-->
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  <calculationLink xlink:type="extended" xlink:role="http://www.xbrl.us/role/BalanceSheet">
    <loc xlink:type="locator" xlink:href="ReclassifiedInformation.xsd#ci_PropertyPlantAndEquipmentNet" xlink:label="ci_PropertyPlantAndEquipmentNet" />
    <loc xlink:type="locator" xlink:href="ReclassifiedInformation.xsd#ci_Land" xlink:label="ci_Land" />
    <loc xlink:type="locator" xlink:href="ReclassifiedInformation.xsd#ci_BuildingsNet" xlink:label="ci_BuildingsNet" />
    <loc xlink:type="locator" xlink:href="ReclassifiedInformation.xsd#ci_FurnitureAndFixturesNet" xlink:label="ci_FurnitureAndFixturesNet" />
    <loc xlink:type="locator" xlink:href="ReclassifiedInformation.xsd#ci_ComputerEquipmentNet" xlink:label="ci_ComputerEquipmentNet" />
    <loc xlink:type="locator" xlink:href="ReclassifiedInformation.xsd#ci_OtherPropertyPlantAndEquipmentNet" xlink:label="ci_OtherPropertyPlantAndEquipmentNet" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_PropertyPlantAndEquipmentNet" xlink:to="ci_Land" order="1" weight="1" use="optional" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_PropertyPlantAndEquipmentNet" xlink:to="ci_BuildingsNet" order="2" weight="1" use="optional" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_PropertyPlantAndEquipmentNet" xlink:to="ci_FurnitureAndFixturesNet" order="3" weight="1" use="optional" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_PropertyPlantAndEquipmentNet" xlink:to="ci_ComputerEquipmentNet" order="4" weight="1" use="optional" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_PropertyPlantAndEquipmentNet" xlink:to="ci_OtherPropertyPlantAndEquipmentNet" order="5" weight="1" use="optional" />
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