2022-11-14T15:03:50-06:00 2021-12-31 946214841 ARMANINO LLP 6 CITYPLACE DRIVE SUITE 900 ST LOUIS MO 63141 990 2021-01-01 392056615 SOLUTIA INC SOLU 4232240104 200 S WILCOX DR KINGSPORT TN 37660 JASON PODVIN DIRECTOR, GLOBAL BENEFITS 4232240104 2022-11-14 1 JASON PODVIN 888008888 JENNIFER M VACHA P01251998 3149831200 0 AAL1 IAL1 2021 2022-09-23 18:48:47Z SOLUTIA RETIREE WELFARE TRUST JASON PODVIN 200 S WILCOX DR KINGSPORT TN 37660 40542890 0 X N/A X 2007 MO TO PROVIDE WELFARE BENEFITS TO RETIREES OF SOLUTIA, INC. AND ANY SUCCESSORS. 1 0 0 4 0 0 0 0 1799010 1477231 4121231 4860815 0 0 5920241 6338046 0 0 6736194 6363465 0 5000 0 0 0 784654 1570459 7520848 7938924 -1600607 -1600878 116242046 108627625 1025059 1239033 115216987 107388592 TO PROVIDE RETIREE MEDICAL, RETIREE LIFE INSURANCE AND DISABILITY BENEFITS ("OTHER POST-EMPLOYMENT BENEFITS OR "OPEB") FOR CERTAIN EMPLOYEES OF SOLUTIA, INC. PURSUANT TO THE AGREEMENT AND INDENTURE OF TRUST MADE EFFECTIVE 2007. 0 0 PURSUANT TO THE FIRST AMENDED AND RESTATED RETIREE SETTLEMENT AGREEMENT DATED JULY 10, 2007, THE SOLUTIA RETIREE WELFARE TRUST WAS ESTABLISHED TO PROVIDE RETIREE MEDICAL, RETIREE LIFE INSURANCE AND DISABILITY BENEFITS ("OTHER POST-EMPLOYMENT BENEFITS OR "OPEB") FOR CERTAIN EMPLOYEES OF SOLUTIA, INC. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 1 0 0 0 0 0 0 1 1 1 1 1 0 0 0 1 1 0 0 0 X THE NORTHERN TRUST COMPANY 3124447827 50 SOUTH LASALLE STREET CHICAGO IL 60603 NORTHERN TRUST COMPANY TRUSTEE 0.00 X 5000 0 0 5000 0 0 0 0 0 0 BLUE CROSS BLUE SHIELD OF TENNESSEE 1 CAMERON HILL CIRCLE CHATTANOOGA TN 37402 ADMINISTRATION 329577 NORTHERN TRUST COMPANY SOUTH LA SALLE STREET CHICAGO IL 60603 INVESTMENT 136673 CUNDY 4345 E TRADEWINDS AVE LAUDERDALE BYTHESEA FL 33308 HEALTHCARE ADMINISTRATION 133356 3 PARTICIPANT CONTRIBUTI 525100 1477231 1477231 1477231 3417157 3417157 35648502 34204844 1443658 1443658 1443658 6338046 1477231 0 4860815 X 6363465 5000 38370 131673 1400416 7938924 2438350 352501 926790 1088154 112876906 107186970 116242046 108627625 1025059 1239033 1025059 1239033 X 115216987 107388592 0 0 0 0 115216987 107388592 116242046 108627625 X -1600878 -5855861 -371656 X X 0 1 X 1 0 0 X 482185 -5855861 -5855861 6338046 0 6338046 7938924 0 7938924 0 7938924 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED AND INFORMED SOLUTIA INC. BY A LETTER DATED SEPTEMBER 22, 2008, THAT THE FORM OF THE PLAN AND THE RELATED TRUST MEET THE APPLICABLE REQUIREMENTS FOR QUALIFICATIONS UNDER THE APPLICABLE SECTIONS OF THE CODE. U.S. GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2021 AND 2020, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PART VI, SECTION A, LINE 7A PURSUANT TO THE 2007 TRUST AGREEMENT, THE INDEPENDENT FIDUCIARY SHALL BE APPOINTED BY SOLUTIA. FORM 990, PART VI, SECTION A, LINE 7B SOLUTIA, INC. AUTHORIZES THE DIRECTOR, GLOBAL BENEFITS AT EASTMAN CHEMICAL COMPANY, TO CONTROL AND MANAGE THE OPERATION AND ADMINISTRATION OF THE SOLUTIA RETIREE WELFARE TRUST. SOLUTIA HAS ALSO AUTHORIZED THE BENEFIT PLANS COMMITTEE WITH CERTAIN RIGHTS AND RESPONSIBILITIES WITH RESPECT TO NUMEROUS EMPLOYEE BENEFIT PLANS (THE "SOLUTIA PLANS"). THE BENEFIT PLANS COMMITTEE IS COMPRISED OF THREE INDIVIDUALS, THE CHIEF FINANCIAL OFFICER, THE CHIEF HR OFFICER AND THE CHIEF LEGAL OFFICER. THESE FOUR INDIVIDUALS PROVIDE SERVICES TO THE FILING ORGANIZATION WITHOUT COMPENSATION FROM THE FILING ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B AS PREVIOUSLY NOTED, SOLUTIA, INC. AUTHORIZES THE DIRECTOR, GLOBAL BENEFITS AT EASTMAN CHEMICAL COMPANY, TO CONTROL AND MANAGE THE OPERATION AND ADMINISTRATION OF THE SOLUTIA RETIREE WELFARE TRUST. THE FORM 990 IS PREPARED BY AN INDEPENDENT CONSULTANT ON THE BASIS OF THE AUDITED FINANCIAL REPORT AND INFORMATION PROVIDED BY THE DIRECTOR, GLOBAL BENEFITS AT EASTMAN CHEMICAL COMPANY, OR THEIR DESIGNEE. THE FORM 990 IS THEN REVIEWED BY THE DIRECTOR PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 15 THE VEBA DOES NOT HAVE A CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICIAL; MANAGEMENT HAS BEEN DELEGATED TO THE DIRECTOR, GLOBAL BENEFITS AT EASTMAN CHEMICAL COMPANY, TO CONTROL AND MANAGE THE OPERATION AND ADMINISTRATION OF THE SOLUTIA RETIREE WELFARE TRUST. FORM 990, PART VI, SECTION C, LINE 19 SUMMARY ANNUAL REPORTS ARE PROVIDED TO PARTICIPANTS. PLAN DOCUMENTS AND ANNUAL REPORTS ARE AVAILABLE UPON REQUEST BY PARTICIPANTS. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC NORTHERN TRUST COMPANY - SOUTH LA SALLE STREET, CHICAGO, IL 60603. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL 116,063. ADMINISTRATIVE EXPENSES 1,259,748. ACTUARIAL SERVICES 24,605. FORM 990, PART XI, LINE 9: TRANSFER TO SOLUTIA INC. MEDICAL PLAN FOR RETIREES -371,656. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. EASTMAN CHEMICAL COMPANY 100 N EASTMAN ROAD KINGSPORT TN 37660 621539359 GLOBAL MFG/MARKETER HIGH-PERFORMANCE CHEM-BASED MATERIALS TN N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0