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 1A & B | THE BANK OF NEW YORK MELLON SERVES AS THE SOLE DIRECTED TRUSTEE OF THIS TRUST. THE PLAN SPONSOR IS FIRSTENERGY CORP. THE TRUST IS ADMINISTERED BY THE PLAN SPONSOR IN ACCORDANCE WITH THE TERMS OF THE TRUST AGREEMENT. AS SUCH THE VEBA DOES NOT HAVE A GOVERNING BODY THAT EXERCISES DISCRETION. |
| FORM 990 PART VI SECTION B LINE 11B | A COMPLETE ELECTRONIC COPY OF THE ORGANIZATION'S FORM 990 WAS PROVIDED TO THE TRUSTEE FOR REVIEW PRIOR TO FILING WITH THE IRS. |
| FORM 990 PART VI SECTION B LINE 12A | SUBJECT TO FIRSTENERGY CORP'S OVERALL POLICY. FIRSTENERGY CORP DOES MONITOR AND ENFORCE COMPLIANCE WITH ITS CONFLICTS OF INTEREST POLICY. |
| FORM 990 PART VI SECTION B LINE 13 | SUBJECT TO FIRSTENERGY CORP'S OVERALL POLICY. |
| FORM 990 PART VI SECTION B LINE 14 | ALL SUBSIDIARIES ARE SUBJECT TO FIRSTENERGY CORP'S OVERALL POLICY. |
| FORM 990 PART VI SECTION B LINE 15 | NOT APPLICABLE TO THIS ORGANIZATION, AS IT IS A 501(C)(9) TRUST (VOLUNTARY EMPLOYEE BENEFITS ASSOCATION). ADDITIONALLY, IT DOES NOT HAVE ANY EMPLOYEES THEREFORE NO PROCESSES RELATED TO EMPLOYEE COMPENSATION. |
| FORM 990 PART VII SECTION A LINE 1A COLUMN (B) | AVERAGE HOURS PER WEEK DEVOTED TO POSITION: AS TRUSTEE, THE BANK OF NEW YORK MELLON PROVIDES ADMINISTRATIVE SERVICES SUCH AS ACTING AS INVESTMENT MANAGER FOR ALLEGHENY POWER BENEFIT FUND 170-742. THESE SERVICES REQUIRE NUMEROUS INDIVIDUAL BANK EMPLOYEES' INVOLVEMENT IN THE ACTIVITIES OF THE ORGANIZATION AND THUS CANNOT BE QUANTIFIED ON AN HOURLY BASIS. |
| FORM 990 PART VII SECTION A LINE 1A COLUMN (B) CONTINUED | THEREFORE, THE TRUSTEE FEES ARE NOT BASED UPON AN HOURLY BASIS, BUT ARE CALCULATED BASED UPON FACTORS SUCH AS THE MARKET VALUE OF THE ACCOUNT AND IN ACCORDANCE WITH THE BANK OF NEW YORK MELLON'S AGREEMENT WITH FIRSTENERGY CORP. |
| FORM 990 PART XII LINE 1 | MODIFIED CASH BASIS |
| SUPPLEMENTAL INFORMATION | ELECTION UNDER IRC SUB-SECTION 419A(H)(1)(B) TO AGGREGATE WELFARE BENEFIT FUNDS FOR NON-BARGAINING POST-RETIREMENT MEDICAL BENEFITS AND NON-BARGAINING POST RETIREMENT LIFE BENEFITS. |
| SUPPLEMENTAL INFORMATION | FIRSTENERGY CORP. (EIN 34-1843785) SPONSORS SEVERAL VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATIONS (VEBAS) AS DEFINED IN IRC SUB-SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. THESE VEBAS WERE FORMED TO FINANCE LIFE, MEDICAL AND CERTAIN OTHER WELFARE BENEFITS FOR NONUNION EMPLOYEES AND RETIREES. |
| SUPPLEMENTAL INFORMATION | IRC SUB-SECTION 419A(H)(1)(B) PERMITS AN EMPLOYER TO ELECT TO PERMISSIVELY AGGREGATE TWO OR MORE OF ITS WELFARE BENEFIT FUNDS AS ONE FUND FOR THE PURPOSE OF COMPUTING UNRELATED BUSINESS TAXABLE INCOME DETERMINED UNDER SUB-SECTION 512(A)(3). |
| SUPPLEMENTAL INFORMATION | FIRSTENERGY CORP. IS MAKING THE VOLUNTARY ELECTION FOR THE 2019 TAX YEAR TO AGGREGATE THE VEBAS WHICH FUND NON-BARGAINING POST-RETIREMENT MEDICAL BENEFITS AND NON-BARGAINING POST-RETIREMENT LIFE BENEFITS WHICH ARE LISTED BELOW AND WHICH FILE FORM 990: |
| SUPPLEMENTAL INFORMATION - FILES FORM 990 | OHIO EDISON POSTRETIREMENT HEALTH BENEFITS TRUST- NONUNION (EIN 34-1814802) |
| SUPPLEMENTAL INFORMATION - FILES FORM 990 | GPU COMPANIES HEALTH CARE PLAN FOR NONBARGAINING RETIREES TRUST (EIN 22-3323698) |
| SUPPLEMENTAL INFORMATION - FILES FORM 990 | GPU COMPANIES LONG TERM DISABILITY INCOME PLAN FOR NONBARGAINING EMPLOYEES TRUST (EIN 22-3096742) |
| SUPPLEMENTAL INFORMATION - FILES FORM 990 | GPU COMPANIES BASIC LIFE AND ACCIDENT INSURANCE PLAN FOR NON BARGAINING RETIREES TRUST (EIN 23-3062202) |
| SUPPLEMENTAL INFORMATION - FILES FORM 990 | ALLEGHENY POWER BENEFIT FUND 170-742 (EIN 13-3419121) |
| FORM 990, PAGE 6, PART VI, LINE 19 | AS A 501 (C) (9) ORGANIZATION, THE TRUST IS NOT REQUIRED TO MAKE THE DOCUMENTS REFERENCED IN QUESTION 19 AVAILABLE TO THE PUBLIC. |
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