| Return Reference | Explanation |
|---|---|
| FORM 990, PART V, LINE 2A AND 2B: | THE PLAN'S EMPLOYEES ARE REPORTED ON THE PAYROLL REPORT OF A RELATED ORGANIZATION UNDER A COST SHARING AGREEMENT. THUS, NO FORM W-3 OR PAYROLL TAX RETURNS WERE FILED IN THE PLAN'S NAME. THESE FORMS WERE APPROPRIATELY FILED IN THE NAME OF THE RELATED ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE EXECUTIVE DIRECTOR REVIEWS THE 990 AND SHARES A COPY OF THE 990 WITH THE GOVERNING COMMITTEE AS APPROPRIATE DUE TO THE MAKE UP OF THE GOVERNING COMMITTEE CONSISTING OF INSURANCE REPRESENTATIVES. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL MEMBERS OF THE GOVERNING COMMITTEE ARE REQUIRED ANNUALLY TO SUBMIT A COMPLETED CONFLICT OF INTEREST POLICY TO THE PLAN. |
| FORM 990, PART VI, SECTION B, LINE 15A | AN EXECUTIVE COMMITTEE COMPOSED OF INDEPENDENT GOVERNING COMMITTEE MEMBERS MEET ON AN ANNUAL BASIS TO DETERMINE THE SALARY ADJUSTMENT FOR THE EXECUTIVE DIRECTOR. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE PLAN DETERMINES WHETHER OR NOT TO MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XIII, LINE 1: | THE PLAN USES THE STATUTORY BASIS OF ACCOUTING IN ACCORDANCE WITH THE FINANCIAL REPORTING PROVISIONS PRESCRIBED OR PERMITTED BY THE COMMONWEALTH OF KENTUCKY DEPARTMENT OF INSURANCE. |
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