2021-11-11T13:33:25-06:00 2020-12-31 030583064 TMDG LLC 500 EAST PRATT ST SUITE 525 BALTIMORE MD 21202 990 2020-01-01 521118310 THE RAILROAD EMPLOYEES NATIONAL HEALTH & WELFARE PLAN RAIL 5713367600 251 - 18TH STREET SOUTH NO 750 ARLINGTON VA 22202 BRENDAN BRANON DENNIS PIERCE CO-CHAIR/CO-CHAIR 5713367600 2021-11-11 1 BRENDAN BRANON DENNIS PIERCE 999009999 TIMOTHY A HELLER CPA P01620002 4437431277 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z 251 - 18TH STREET SOUTH NO 750 ARLINGTON VA 22202 1494573787 0 X N/A X 1955 VA EMPLOYEE WELFARE BENEFITS 2 2 0 0 0 0 0 0 1568682798 1494212173 1624558 310210 82828 51404 1570390184 1494573787 0 0 1528467896 1397880776 0 0 0 0 0 83928271 78109422 1612396167 1475990198 -42005983 18583589 357331299 375514538 2591375 2191025 354739924 373323513 EMPLOYEE WELFARE BENEFITS 0 0 PROVIDES HEALTH AND RELATED BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR BENEFICIARIES. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 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 X 2 2 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 X THE PLAN 5713367600 251 - 18TH STREET SOUTH SUITE 750 ARLINGTON VA 22202 X BRENDAN BRANON CHAIRMAN - NCCC 2.00 X 0 0 0 R A SCARDELLETTI REPLACED CHAIRMAN - CRLO 2.00 X 0 0 0 DENNIS PIERCE CHAIRMAN - CRLO 2.00 X 0 0 0 SCOTT WEAVER COMM MBR - NCCC 1.00 39.00 X 0 0 0 JOHN SAMUELSEN COMM MBR - CRLO 1.00 X 0 0 0 FREDDIE SIMPSON COMM MBR - CRLO 1.00 X 0 0 0 ROB KAROV COMM MBR - NCCC 1.00 39.00 X 0 0 0 LEO MCCANN COMM MBR - CRLO 1.00 X 0 0 0 JOHN MANSKER COMM MBR - CRLO 1.00 X 0 0 0 JOHN THACKER REPLACED COMM MBR - CRLO 1.00 X 0 0 0 SITO PANTOJA COMM MBR - CRLO 1.00 X 0 0 0 JOE FRALEY COMM MBR - CRLO 1.00 X 0 0 0 JERRY BOLES COMM MBR - CRLO 1.00 X 0 0 0 MAQUI PARKERSON REPLACED COMM MBR - NCCC 1.00 39.00 X 0 0 0 THOMAS SULLIVAN COMM MBR - NCCC 1.00 39.00 X 0 0 0 JOHN FELTZ COMM MBR - CRLO 1.00 X 0 0 0 ROD DOERR COMM MBR - NCCC 1.00 39.00 X 0 0 0 JEREMY R FERGUSON COMM MBR - CRLO 1.00 X 0 0 0 JEFF WALL COMM MBR - NCCC 1.00 39.00 X 0 0 0 JAMES MEYER REPLACED COMM MBR - CRLO 1.00 X 0 0 0 ARTHUR P MARATEA COMM MBR - CRLO 1.00 X 0 0 0 AL RUSSO JR COMM MBR - CRLO 1.00 X 0 0 0 DEAN DEVITA COMM MBR - CRLO 1.00 X 0 0 0 J MICHAEL PERRY COMM MBR - CRLO 1.00 X 0 0 0 JACOB MCCAHILL COMM MBR - NCCC 1.00 39.00 X 0 0 0 0 0 0 0 0 0 0 UNITEDHEALTHCARE 185 ASYLUM STREET HARTFORD CT 06103 CONTR ADMINISTRATOR 53433145 HIGHMARK 120 FIFTH AVENUE PITTSBURGH PA 152223099 CONTR ADMINISTRATOR 10789644 AETNA INC 151 FARMINGTON AVENUE HARTFORD CT 06186 CONTR ADMINISTRATOR 6517543 EXPRESS SCRIPTS INC 400 PARSONS POND DRIVE FRANKLIN LAKES NJ 07417 PRESCRIPTION BEN MGR 3428127 TELADOC HEALTH INC 1945 LAKEPOINTE DRIVE SUITE 100 LEWISVILLE TX 75057 BENEFIT CARE SOLUTIONS 1578398 11 RR CONTRIBUTIONS 900099 1288512940 1288512940 PARTICIPANT CONTRIBUTIONS 900099 202931436 202931436 COBRA CONTRIBUTIONS 900099 2633189 2633189 RETIREE DRUG SUBS PRGM 900099 134608 134608 1494212173 310210 310210 OTHER 900099 51404 51404 51404 1494573787 1494263577 0 310210 X 1397880776 498994 141304 164500 47445 ADMINISTRATION 76571588 PCORI FEE 452767 CONSULTING FEES 192926 39898 1475990198 3000000 3000000 96793401 57711028 237674609 297122130 19863289 17681380 357331299 375514538 2446833 2013224 144542 177801 2591375 2191025 X 0 0 0 0 354739924 373323513 354739924 373323513 357331299 375514538 18583589 0 X 0 1 X 1 0 0 PREPAID COBRA CONTRIBUTIONS 177801 177801 X 1494432483 0 1494432483 141304 141304 1494573787 1475848894 0 1475848894 141304 141304 1475990198 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 2020 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. FORM 990, PART 1, LINE 22 NET ASSETS 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, 2020 AND 2019. 2020 2019 HEALTH CLAIMS PAYABLE $50,666,889 $60,378,147 INSURANCE PREMIUMS PAYABLE 32,775 5,130 CLAIMS INCURRED BUT NOT REPORTED 125,492,933 112,239,910 ACCUMULATED ELIGIBILITY CREDIT AND EXTENDED BENEFIT COVERAGE 180,364,944 182,116,737 356,557,541 354,739,924 POSTRETIREMENT BENEFIT OBLIGATIONS 140,670,888 127,956,612 TOTAL PLAN BENEFIT OBLIGATIONS $497,228,429 $482,696,536 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, DETERMINING EMPLOYEE ELIGIBILITY, AND DISTRIBUTION OF ELIGIBILITY INFORMATION TO ALL OTHER THIRD PARTY ADMINISTRATORS). 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. 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. 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 VOTING MEMBER OF THE NCCC AND HEALTH & WELFARE COMMITTEE CRLO. AMOUNTS ARE REVIEWED AND ANY RECOMMENDATIONS, ADJUSTMENTS OR CHANGES ARE DISCUSSED WITH THE PLAN REPRESENTATIVE AND PLAN AUDITOR. ALL APPROPRIATE CHANGES ARE MADE TO THE 990 AND THE FINAL DOCUMENT IS REVIEWED AND SIGNED BY THE VOTING MEMBER OF BOTH GOVERNING COMMITTEES. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. 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 COMMITTEES 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. 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. FORM 990, PART IX STATEMENT OF FUNCTIONAL EXPENSES HEALTH CLAIMS $1,115,845,971 PRESCRIPTION DRUG CLAIMS 267,925,313 INSURANCE PREMIUMS 14,109,492 TOTAL $1,397,880,776 FORM 990, PART VII, SECTION A OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES THE PLAN IS MANAGED BY THE JOINT PLAN COMMITTEE (JPC) WHICH CONSISTS OF THE NATIONAL CARRIERS' CONFERENCE COMMITTEE AND THE HEALTH AND WELFARE COMMITTEE OF THE COOPERATING RAILWAY LABOR ORGANIZATIONS. THE JPC IS THE PLAN SPONSOR AND THE PLAN ADMINISTRATOR AND THE COMMITTEES ARE LOCATED AT: NATIONAL CARRIERS' CONFERENCE COMMITTEE 251 - 18TH STREET, SOUTH SUITE 750 ARLINGTON, VA 22202 AND HEALTH AND WELFARE COMMITTEE COOPERATING RAILWAY LABOR ORGANIZATIONS 7061 EAST PLEASANT VALLEY ROAD INDEPENDENCE, OH 44131 THE COMMITTEE MEMBERS RECEIVE NO COMPENSATION FROM THE PLAN FOR THEIR SERVICES. EACH COMMITTEE HAS MULTIPLE MEMBERS, BUT EACH COMMITTEE HAS A SINGLE VOTE. JOINT PLAN COMMITTEE 251 - 18TH ST SOUTH SUITE 750 ARLINGTON VA 22202 800616625 PLAN SPONSOR VA 501(C)(9) N/A 0 ALTON & SOUTHERN RAILROAD CONTRIBUTING EMPLOYER N/A 0 THE BELT RAILWAY CO OF CHICAGO CONTRIBUTING EMPLOYER N/A 0 PORTLAND TERMINAL RAILROAD COMPANY CONTRIBUTING EMPLOYER N/A 0 IDAHO & SEDALIA TRANSPORTATION CO LLC CONTRIBUTING EMPLOYER N/A 0 ESCANABA & LAKE SUPERIOR RAILROAD CO CONTRIBUTING EMPLOYER N/A 0 NEW ORLEANS PUBLIC BELT RAILROAD CONTRIBUTING EMPLOYER N/A 0 PROVIDENCE & WORCHESTER RAILROAD CO CONTRIBUTING EMPLOYER N/A 0 CENTRAL CALIFORNIA TRACTION CO CONTRIBUTING EMPLOYER N/A 0 THE COLORADO & WYOMING RAILWAY CONTRIBUTING EMPLOYER N/A 0 DELAWARE & HUDSON RAILROAD CONTRIBUTING EMPLOYER N/A 0 GARY RAILWAY CONTRIBUTING EMPLOYER N/A 0 TERMINAL RAILWAY ALABAMA STATE DOCKS CONTRIBUTING EMPLOYER N/A 0 INDIANA HARBOR BELT CONTRIBUTING EMPLOYER N/A 0 ILLINOIS CENTRAL RAILROAD CONTRIBUTING EMPLOYER N/A 0 KANSAS CITY SOUTHERN RAILWAY CO CONTRIBUTING EMPLOYER N/A 0 KANSAS CITY TERMINAL RAILWAY CO CONTRIBUTING EMPLOYER N/A 0 UNION RAILROAD COMPANY CONTRIBUTING EMPLOYER N/A 0 SOO LINE RAILROAD COMPANY CONTRIBUTING EMPLOYER N/A 0 SOUTH CAROLINA PUBLIC RAILWAY CONTRIBUTING EMPLOYER N/A 0 CONSOLIDATED RAILWAY CORPORATION CONTRIBUTING EMPLOYER N/A 0 PORT TERMINAL RAILROAD ASSOC CONTRIBUTING EMPLOYER N/A 0 MISSISSIPPI EXPORT RAILROAD CO CONTRIBUTING EMPLOYER N/A 0 IOWA INTERSTATE RAILROAD LTD CONTRIBUTING EMPLOYER N/A 0 CSX TRANSPORTATION CONTRIBUTING EMPLOYER N/A 0 TERMINAL RAILROAD ASSOC OF ST LOUIS CONTRIBUTING EMPLOYER N/A 0 KOPPERS COMPANY INC-FOREST PRODUCTS DIV CONTRIBUTING EMPLOYER N/A 0 SPRINGFIELD TERMINAL RAILWAY CO CONTRIBUTING EMPLOYER N/A 0 STOCKTON TERMINAL & EASTERN RAILROAD CONTRIBUTING EMPLOYER N/A 0 BURLINGTON NORTHERN INC CONTRIBUTING EMPLOYER N/A 0 THE TEXAS MEXICAN RAILWAY CO CONTRIBUTING EMPLOYER N/A 0 UNION PACIFIC RAILROAD COMPANY CONTRIBUTING EMPLOYER N/A 0 CHICAGO SOUTH SHORE & SOUTH BEND RR CONTRIBUTING EMPLOYER N/A 0 WICHITA TERMINAL ASSOCIATION CONTRIBUTING EMPLOYER N/A 0 NORTHEAST ILLINOIS RAILROAD CORP CONTRIBUTING EMPLOYER N/A 0 NORFOLK SOUTHERN CORPORATION CONTRIBUTING EMPLOYER N/A 0 NORTHERN INDIANA COMMUTER TRANS DISTRICT CONTRIBUTING EMPLOYER N/A 0 GREAT WESTERN RAILWAY OF COLORADO CONTRIBUTING EMPLOYER N/A 0 CANTON RAILROAD COMPANY CONTRIBUTING EMPLOYER N/A 0 LOUISIANA & NORTH WEST RAILROAD COMPANY CONTRIBUTING EMPLOYER N/A 0 LOS ANGELES JUNCTION CONTRIBUTING EMPLOYER N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0