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 B, LINE 11B | FORM 990 IS PREPARED BY THE CERTIFIED PUBLIC ACCOUNTING FIRM THAT PREPARES THE ANNUAL FINANCIAL REPORTS FOR THE ORGINIZATION. THE FORM IS THEN PROVIDED TO THE PLAN'S CONSULTANT, ATTORNEY, AND ADMINISTRATIVE MANAGER FOR REVIEW. THESE PARTIES REVIEW THE RETURN FOR PROPER PRESENTATION AND DISCLOSURE. THEY SUGGEST ANY CHANGES OR OBTAIN ANY NECESSARY EXPLANATIONS. THE RETURN IS THEN PRESENTED TO THE BOARD OF TRUSTEES FOR SIGNATURE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION CONDUCTS PERIODIC REVIEWS, INCLUDING THE FOLLOWING AREAS (A) WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARMS LENGTH BARGAINING, (B) WHETHER PARTNERSHIPS, JOINT VENTURES AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATIONS WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES TO FURTHER THE ORGANIZATIONS PURPOSE, AND THAT THEY DO NOT INURE TO ANY ONE PERSONS BENEFIT OR CREATE AN EXCESS BENEFIT TRANSACTION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FUND COMPLIES WITH FEDERAL LAWS AND REGULATIONS REGARDING MAKING DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION. POLICIES EXIST REGARDING TIMELY PRODUCTION OF REQUESTS FOR 990. |
| FORM 990, PART VII, SECTION A: | THE SALARY AND BENEFITS INFORMATION FOR THE TRUSTEES WHO COULD BE CONSIDERED RELATED TO THE FUND IS REPORTED ON THE RESPECTIVE FORM 990'S FOR THE ENTITIES THAT PAY THE TRUSTEE'S SALARIES AND BENEFITS. |
| FORM 990, PART XI, LINE 9: | RESTATED TO REPORT BENEFITS PAID IN ACCORDANCE WITH FASB ASC 965 1,560,939. |
| FORM 990, PART XII, LINE 2C: | NO CHANGES FROM THE PRIOR YEAR. |
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