Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | BITUMINOUS COAL OPERATORS' ASSOCIATION, INC. (BCOA) SPONSORS THE PLAN AND MEMBERS OF BCOA APPOINT THE TRUSTEE FOR THE BCOA RETIREE WELFARE BENEFIT TRUST. |
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT OF THE FORM 990 IS REVIEWED AND APPROVED BY THE TRUSTEE. A COPY IS ALSO DISTRIBUTED TO THE PLAN SPONSOR (BCOA). ONCE APPROVED, THE DRAFT IS FINALIZED AND SIGNED BY THE TRUSTEE AS APPROPRIATE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE TRUST AND IT'S SPONSOR (BCOA) REQUIRE EMPLOYEES AND THE PLAN'S TRUSTEE TO SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANNUALLY ANY CONFLICTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL INFORMATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | FAS 106 VALUATION REPORT FEES 3,500. |
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