2023-11-15T19:47:14-06:00 2022-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2022-01-01 521184357 The Railroad Employees National Early Retirement Major Medical Benefit Plan % THE PLAN RAIL 5713367600 251 - 18TH STREET SOUTH Suite 750 ARLINGTON VA 22202 BRENDAN M BRANON NCCC CHAIRMAN 5713367600 2023-11-15 true BRENDAN M BRANON 999009999 RICHARD RUVELSON P00234075 3012726000 2022 2023-04-26 12:10:37Z BRENDAN BRANON 251 - 18TH STREET SOUTH 750 ARLINGTON VA 22202 93339182 false X N/A X 1978 VA TO PROVIDE EMPLOYEE WELFARE BENEFITS PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS. 7 6 0 0 0 0 0 0 140678567 92853275 1837 451205 3981 34702 140684385 93339182 0 0 125383202 101298629 0 0 0 0 0 7437356 6005528 132820558 107304157 7863827 -13964975 52233469 38251441 590570 573517 51642899 37677924 EMPLOYEE WELFARE BENEFITS false false PROVIDES HEALTH AND RELATED BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR BENEFICIARIES. false false false false false false false false false false false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false X 7 6 false true false false false false false false false false false true false false false false false false X THE PLAN 5713367600 251 18TH STREET SOUTH SUITE 750 arlington VA 22202 X Brendan Branon NCCC CHAIRMAN 2.0 38.0 X 0 1009477 90346 JACOB McCAHILL NCCC COMM MBR 1.0 39.0 X 0 0 0 ROB KAROV NCCC COMM MBR 1.0 39.0 X 0 0 0 SCOTT WEAVER NCCC COMM MBR 1.0 39.0 X 0 0 0 ROD DOERR NCCC COMM MBR 1/1 TO 4/17/22 1.0 39.0 X 0 0 0 JEFF WALL NCCC COMM MBR 1.0 39.0 X 0 0 0 THOMAS SULLIVAN NCCC COMM MBR 1.0 39.0 X 0 0 0 MAQUILING PARKERSON NCCC COMM MBR 4/18 TO 12/31/22 1.0 39.0 X 0 0 0 0 1009477 90346 0 false true false UnitedHealthcare 185 Aslyum Street Hartford CT 06103 Contr Administr 5508895 Express Scripts Inc 400 Parsons Pond Drive Franklin Lakes NJ 07417 Contr Administr 338392 TMDG LLC 500 East Pratt Street Baltimore MD 21202 Accounting 174020 3 0 EMPLOYER CONTRIBUTIONS 900099 86037366 86037366 COBRA CONTRIBUTIONS 900099 6815909 6815909 92853275 451205 451205 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Other 900099 34702 34702 34702 93339182 92887977 0 451205 X 0 0 0 101298629 0 0 0 0 0 0 0 0 174020 0 0 54630 38850 0 0 0 0 0 0 0 0 0 0 0 3682 ADMINISTRATIon 5734346 107304157 0 10000 35644493 23542881 0 0 16588976 14698560 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 52233469 38251441 21969 89545 0 0 0 0 0 0 0 0 0 0 0 0 0 0 568601 483972 590570 573517 X 0 0 0 0 51642899 37677924 51642899 37677924 52233469 38251441 -13964975 X false true X true false 0 PREPAID COBRA CONTRIBUTIONS 483972 483972 X 93284552 93284552 54630 54630 93339182 107249527 107249527 54630 54630 107304157 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS RECEIVED AN EXEMPTION LETTER FROM THE IRS STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)9 OF THE IRC. HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2022 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. false false false Brendan Branon NCCC CHAIRMAN 0 537669 0 470998 0 810 0 28172 0 67074 0 1104723 0 0 1 FORM 990, PART I, LINE 22 IN ACCORDANCE WITH THE INSTRUCTIONS FOR COMPLETING THE FEDERAL FORM 990, THE FOLLOWING CLAIMS RELATED OBLIGATIONS HAVE NOT BEEN REPORTED IN THE FORM 990 FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021. 2022 2021 HEALTH CLAIMS PAYABLE $2,275,823 $3,341,342 CLAIMS INCURRED BUT NOT REPORTED $3,613,764 $5,746,499 TOTAL OBLIGATIONS OTHER THAN POST-RETIREMENT BENEFIT OBLIGATIONS $5,889,587 $9,087,841 POSTRETIREMENT BENEFIT OBLIGATIONS $2,187,912,206 $2,951,425,319 TOTAL PLAN BENEFIT OBLIGATIONS $2,193,801,793 $2,960,513,160 2 FORM 990, PART VI, SECTION A, LINE 3: CLAIMS PROCESSING AND ADMINISTRATION DUTIES HAVE BEEN DELEGATED TO THIRD PARTY ADMINISTRATORS. IN ADDITION, ONE THIRD PARTY ADMINISTRATOR ACTS AS THE CENTRAL ADMINISTRATOR WHOSE DUTIES INCLUDE ADMINISTRATIVE SERVICES RELATING TO THE MAINTENANCE AND PREPARATION OF THE PLAN'S FINANCIAL RECORDS (INCLUDES RECEIVING AND COMPILING INFORMATION FROM ALL OTHER THIRD PARTY ADMINISTRATORS) AND THE DETERMINATION AND MAINTENANCE OF EMPLOYEE ELIGIBILITY (INCLUDES RECEIVING WORK HISTORY REPORTING FROM THE PARTICIPATING RAILROADS, MAINTAINING EMPLOYEE ELIGIBILITY RECORDS, AND DETERMINING ELIGIBILITY BASED ON WORK HISTORY AS WELL AS INFORMATION FROM OTHER RAILROAD ORGANIZATIONS). 3 FORM 990, PART VI, SECTION A, LINE 8A: GENERALLY SPEAKING ACTIONS TAKEN BY THE GOVERNING BODY ARE CONTEMPORANEOUSLY DOCUMENTED. HOWEVER, FROM TIME TO TIME, THERE MAY BE ACTION TAKEN BY THE GOVERNING BODY THROUGH INFORMAL CONCURRENCE THAT IS NOT CONTEMPORANEOUSLY DOCUMENTED. 4 FORM 990, PART VI, SECTION A, LINE 8B: GENERALLY SPEAKING ACTIONS TAKEN BY THE GOVERNING BODY ARE CONTEMPORANEOUSLY DOCUMENTED. HOWEVER, FROM TIME TO TIME, THERE MAY BE ACTION TAKEN BY THE GOVERNING BODY THROUGH INFORMAL CONCURRENCE THAT IS NOT CONTEMPORANEOUSLY DOCUMENTED. 5 FORM 990, PART VI, SECTION B, LINE 11B: THE 990 IS COMPILED BY THE PLAN'S AUDITOR AND DRAFT COPIES ARE PROVIDED TO A REPRESENTATIVE OF THE PLAN. THE PLAN REPRESENTATIVE COMPARES ALL FINANCIAL INFORMATION CONTAINED IN THE 990 TO THE PLAN'S AUDITED FINANCIAL STATEMENTS TO ENSURE AMOUNTS ARE CONSISTENT AND IN AGREEMENT. ALL NON-FINANCIAL INFORMATION CONTAINED WITHIN THE 990 IS ALSO REVIEWED FOR ACCURACY. ALL QUESTIONS AND/OR CONCERNS ARE DISCUSSED WITH THE AUDITOR. ONCE ALL QUESTIONS ARE REMEDIED, THE PLAN REPRESENTATIVE DISTRIBUTES COPIES OF THE 990 TO THE CHAIRMAN OF THE NCCC (THE GOVERNING BODY). AMOUNTS ARE REVIEWED AND ANY RECOMMENDATIONS, ADJUSTMENTS OR CHANGES ARE DISCUSSED WITH THE PLAN REPRESENTATIVE AND PLAN AUDITOR. ALL APPROPRIATE CHANGES ARE THEN MADE TO THE 990. THE FINAL DOCUMENT IS REVIEWED AND SIGNED BY THE CHAIRMAN, FILED WITH THE IRS AND A COPY IS PROVIDED TO EACH MEMBER OF THE GOVERNING BODY. 6 FORM 990, PART VI, SECTION C, LINE 19: NO DOCUMENTS AVAILABLE TO THE PUBLIC. 7 FORM 990, PART VI, SECTION B. POLICIES, LINES 12 - 14 ALTHOUGH NO WRITTEN CONFLICT OF INTEREST, WHISTLEBLOWER, OR DOCUMENT RETENTION AND DESTRUCTION POLICIES HAVE BEEN IMPLEMENTED FOR THE GOVERNING COMMITTEE OF THE PLAN, THE ORGANIZATIONS THAT HAVE BEEN DELEGATED MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, OR TRUSTEES HAVE SUCH POLICIES IN PLACE. 8 FORM 990, PART VI, SECTION B. POLICIES, LINE 15A AND 15B NO DIRECTORS ARE COMPENSATED BY THE PLAN, THEREFORE, THERE IS NO APPROVAL PROCESS FOR APPROVING DIRECTOR COMPENSATION. 9 FORM 990, PART VII, SECTION A OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES 10 THE PLAN IS MANAGED BY THE NATIONAL CARRIERS' CONFERENCE COMMITTEE. THE COMMITTEE IS THE PLAN SPONSOR AND IS LOCATED AT: NATIONAL CARRIERS' CONFERENCE COMMITTEE 251 18TH STREET, SOUTH SUITE 750 ARLINGTON, VA 22202 THE COMMITTEE MEMBERS RECEIVE NO COMPENSATION FROM THE PLAN FOR THEIR SERVICES. 11 FORM 990, PART IX STATEMENT OF FUNCTIONAL EXPENSES HEALTH CLAIMS $72,855,655 PRESCRIPTION DRUGS $28,442,974 TOTAL $101,298,629 National Railway Labor Conference 251 - 18th St South Ste 750 Arlington VA 22202 362491193 National repr VA 501(C)(6) NA false The Railroad EE's National Dental Plan 251 - 18th St South Ste 750 Arlington VA 22202 521102730 Employee Welf VA 501(C)(9) NA false Maint of Way EE's Supp Sick Benefit Plan 251 - 18th St South Ste 750 Arlington VA 22202 521162945 Employee Welf VA 501(C)(9) NA false SSBP Covering RR Shop Craft & Signal EEs 251 - 18th St South Ste 750 Arlington VA 22202 521162946 Employee Welf VA 501(C)(9) NA false The RR EEs National Health FSA Plan 251 - 18th St South Ste 750 Arlington VA 22202 800868908 Employee Welf VA 501(C)(9) NA false National Carriers' Conference Committee 251 - 18TH ST SOUTH STE 750 ARLINGTON VA 22202 521036399 PLAN SPONSOR VA 501(C)(9) N/A false Alton & Southern Railroad Contr Employer NA false The Belt Railway Co of Chicago Contr Employer NA false Portland Terminal Railroad Co Contr Employer NA false Idaho & Sedalia Transportation Co LLC Contr Employer NA false New Orleans Public Belt Railroad Contr Employer NA false PROVIDENCE & WORCHESTER RAILROAD COMPANY Contr Employer N/A false LOUISIANA & NORTH WEST RAILROAD Contr Employer N/A false THE COLORADO & WYOMING RAILWAY Contr Employer N/A false DELAWARE & HUDSON RAILROAD Contr Employer N/A false GARY RAILWAY Contr Employer N/A false TERMINAL RAILWAY ALABAMA STATE DOCKS Contr Employer N/A false INDIANA HARBOR BELT Contr Employer N/A false ILLINOIS CENTRAL RAILROAD Contr Employer N/A false KANSAS CITY SOUTHERN RAILWAY Contr Employer N/A false KANSAS CITY TERMINAL RAILWAY Contr Employer N/A false UNION RAILROAD COMPANY Contr Employer N/A false SOO LINE RAILROAD COMPANY Contr Employer N/A false PALMETTO RAILWAY Contr Employer N/A false CONRAIL CORPORATION Contr Employer N/A false PORT TERMINAL RAILROAD ASSOC Contr Employer N/A false TEXAS CITY TERMINAL RAILWAY Contr Employer N/A false MISSISSIPPI EXPORT RAILROAD Contr Employer N/A false IOWA INTERSTATE RAILROAD LTD Contr Employer N/A false CSX TRANSPORTATION Contr Employer N/A false TERMINAL RAILROAD ASSOC OF ST LOUIS Contr Employer N/A false CENTRAL CALIFORNIA TRACTION Contr Employer N/A false SPRINGFIELD TERMINAL RAILWAY Contr Employer N/A false STOCKTON TERMINAL & EASTERN RAILROAD Contr Employer N/A false BURLINGTON NORTHERN INC Contr Employer N/A false THE TEXAS MEXICAN RAILWAY Contr Employer N/A false UNION PACIFIC RAILROAD Contr Employer N/A false CHICAGO SOUTH SHORE&SOUTH BEND RAILROAD Contr Employer N/A false WICHITA TERMINAL ASSOCIATION Contr Employer N/A false ALBANY PORT RAILROAD CORPORATION Contr Employer N/A false NORTHEAST ILLINOIS RAILROAD Contr Employer N/A false NORFOLK SOUTHERN CORPORATION Contr Employer N/A false NORTHERN INDIANA COMMUTER TRANS DISTRICT Contr Employer N/A false FORE RIVER TRANSPORTATION Contr Employer N/A false CHICAGO RAIL LINK Contr Employer N/A false GREAT WESTERN RAILWAY OF COLORADO Contr Employer N/A false LONGVIEW SWITCHING COMPANY Contr Employer N/A false LOS ANGELES JUNCTION Contr Employer N/A false false false false false false false false false false false false false false false false false false false false