2025-11-12T12:07:27-05:00 2024-12-31 WITHUMSMITHBROWNPC 1800 TYSONS BLVD SUITE 800 TYSONS VA 22102 990 2024-01-01 521118310 The Railroad Employees National Health & Welfare Plan % THE PLAN RAIL 5713367600 251 - 18TH STREET SOUTH Suite 750 ARLINGTON VA 22202 JEFF RODGERS L ED DOWELL CO-CHAIRS 5713367600 2025-11-11 true true RICHARD RUVELSON P00234075 3012726000 2024 2025-03-06 01:10:19Z JEFF RODGERS L ED DOWELL 251 - 18TH STREET SOUTH 750 ARLINGTON VA 22202 1773181499 false X N/A X 1955 VA TO PROVIDE EMPLOYEE WELFARE BENEFITS TO ELIGIBLE RAILROAD EMPLOYEES PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS. 2 2 0 0 0 0 0 0 1614159839 1757240106 5016229 15821532 860054 119861 1620036122 1773181499 0 0 1454157751 1547103661 0 0 0 0 0 71076863 75545922 1525234614 1622649583 94801508 150531916 446563103 597167493 2979084 3051558 443584019 594115935 X TO PROVIDE EMPLOYEE WELFARE BENEFITS TO ELIGIBLE RAILROAD EMPLOYEES PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS. 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 false 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 2 2 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 X BRENDAN BRANON Chairman-NCCC 1/1 TO 10/31/24 2.0 0.0 X 0 0 0 Jeffrey Rodgers Chairman-NCCC 11/1 TO 12/31/24 2.0 0.0 X 0 0 0 Arthur P Maratea CHAIRMAN - CRLO 2.0 0.0 X 0 0 0 Edward Dowell COMM MBR - CRLO 1.0 0.0 X 0 0 0 John Feltz COMM MBR - CRLO 1.0 0.0 X 0 0 0 John Mansker COMM MBR - CRLO 1.0 0.0 X 0 0 0 John Samuelsen COMM MBR - CRLO 1.0 0.0 X 0 0 0 Michael S Baldwin COMM MBR - CRLO 1.0 0.0 X 0 0 0 Jeremy R Ferguson COMM MBR - CRLO 1.0 0.0 X 0 0 0 Al Russo Jr COMM MBR - CRLO 1.0 0.0 X 0 0 0 Michael Pistone COMM MBR - CRLO 1.0 0.0 X 0 0 0 Tony Cardwell COMM MBR - CRLO 1.0 0.0 X 0 0 0 Josh T Hartford COMM MBR - CRLO 1.0 0.0 X 0 0 0 Joe Fraley COMM MBR - CRLO 1.0 0.0 X 0 0 0 Edward Hall COMM MBR - CRLO 1.0 0.0 X 0 0 0 Andrew Sandberg COMM MBR-CRLO 1/1 TO 6/2/24 1.0 0.0 X 0 0 0 Reece Murtagh COMM MBR-CRLO 6/3 TO 12/31/24 1.0 0.0 X 0 0 0 Sam Macedonio COMM MBR - NCCC 1.0 39.0 X 0 0 0 Wai Wong COMM MBR - NCCC 1.0 39.0 X 0 0 0 Maquiling Parkerson COMM MBR - NCCC 1.0 39.0 X 0 0 0 Jeff Wall COMM MBR - NCCC 1.0 39.0 X 0 0 0 Thomas Sullivan COMM MBR - NCCC 1.0 39.0 X 0 0 0 0 0 0 0 false false false UNITEDHEALTHCARE 185 Asylum Street HARTFORD CT 06103 Contr Administr 49564896 Highmark 120 Fifth Avenue PITTSBURGH PA 152223099 Contr Administr 10416240 Aetna Inc 151 Farmington Avenue HARTFORD CT 06186 Contr Administr 7455030 Express Scripts Inc 400 Parsons Pond Drive FRANKLIN LAKES NJ 07417 Prescription Be 3623800 TELADOC Health INC 1945 Lakepointe Drive Suite 100 LEWISVILLE TX 75057 BENEFIT CARE SO 1215045 11 0 RR CONTRIBUTIONS 900099 1506578072 1506578072 PARTICIPANT CONTRIBUTIONS 900099 249488035 249488035 COBRA CONTRIBUTIONS 900099 1137089 1137089 RETIREE DRUG SUBS PRGM 900099 36910 36910 1757240106 15821532 15821532 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER 900099 119861 119861 119861 1773181499 1757359967 0 15821532 X 0 0 0 1547103661 0 0 0 0 0 0 0 0 635439 0 0 478333 243061 0 0 0 0 0 0 0 0 0 0 0 80799 ADMINISTRATION 73346243 PCORI FEE 508348 OTHER EXPENSE 253699 1622649583 1500000 2499999 132148614 399932062 0 0 293419977 172121738 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19494512 22613694 446563103 597167493 2899117 2971738 0 0 0 0 0 0 0 0 0 0 0 0 0 0 79967 79820 2979084 3051558 X 0 0 0 0 443584019 594115935 443584019 594115935 446563103 597167493 150531916 X false true X true false 0 PREPAID COBRA CONTRIBUTIONS 79820 79820 X 1772703166 1772703166 478333 478333 1773181499 1622171250 1622171250 478333 478333 1622649583 Part X, Line 2: The Trust established under the Plan to hold the Plan's assets received an exemption letter from the Internal Revenue Service ("IRS") stating that the Trust is tax-exempt under the provisions of Section 501(c)9 of the Internal Revenue Code ("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 2024 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 ("U.S. GAAP") 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 FROM 990, THE FOLLOWING CLAIMS RELATED OBLIGATIONS HAVE NOT BEEN REPORTED IN THE FORM 990 FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. 2024 2023 HEALTH CLAIMS PAYABLE $61,471,361 $51,850,796 INSURANCE PREMIUMS PAYABLE 1,341 1,673 CLAIMS INCURRED BUT NOT REPORTED 146,041,540 119,842,765 ACCUMULATED ELIGIBILITY CREDIT AND EXTENDED BENEFIT COVERAGE 188,992,096 184,882,614 $396,506,338 $356,577,848 POSTRETIREMENT BENEFIT OBLIGATIONS 99,700,238 104,571,554 TOTAL PLAN BENEFIT OBLIGATIONS $496,206,576 $461,149,402 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 ELIGIBILTY, AND DISTRIBUTION OF ELIGIBILITY INFORMATION TO ALL OTHER THRID 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 ACTIONS 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 ACTIONS 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 B, 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, LINES 15A AND 15B: NO DIRECTORS ARE COMPENSATED BY THE PLAN, THEREFORE, THERE IS NO APPROVAL PROCESS FOR APPROVING DIRECTORS COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19: NO DOCUMENTS AVAILABLE TO THE PUBLIC. 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 4239 WEST 150TH STREET CLEVELAND, OH 44135 THE COMMITTEE MEMBERS RECEIVE NO COMPENSATION FROM THE PLAN FOR THEIR SERVICES. EACH COMMITTEE HAS MULTIPLE MEMBERS, BUT EACH COMMITTEE HAS A SINGLE VOTE. FORM 990, PART IX: STATEMENT OF FUNCTIONAL EXPENSES HEALTH CLAIMS $1,185,953,966 PRESCRIPTION DRUG CLAIMS 352,621,063 INSURANCE PREMIUMS 8,528,632 TOTAL $1,547,103,661 Joint Plan Committee 251 - 18th St South Ste 750 Arlington VA 22202 800616625 Plan Sponsor VA 501(C)9 NA false ALTON & SOUTHERN RAILROAD CONTR EMPLOYER NA false THE BELT RAILWAY CO OF CHICAGO CONTR EMPLOYER NA false PORTLAND TERMINAL RAILROAD COMPANY CONTR EMPLOYER NA false IDAHO & SEDALIA TRANSPORTATION CO LLC CONTR EMPLOYER NA false ESCANABA & LAKE SUPERIOR RAILROAD CO CONTR EMPLOYER NA false NEW ORLEANS PUBLIC BELT RAILROAD CONTR EMPLOYER NA false PROVIDENCE & WORCHESTER RAILROAD CO CONTR EMPLOYER NA false CENTRAL CALIFORNIA TRACTION CO CONTR EMPLOYER NA false THE COLORADO & WYOMING RAILWAY CONTR EMPLOYER NA false DELAWARE & HUDSON RAILROAD CONTR EMPLOYER NA false GARY RAILWAY CONTR EMPLOYER NA false TERMINAL RAILWAY ALABAMA STATE DOCKS CONTR EMPLOYER NA false INDIANA HARBOR BELT CONTR EMPLOYER NA false ILLINIOS CENTRAL RAILROAD CONTR EMPLOYER NA false KANSAS CITY SOUTHERN RAILWAY CO CONTR EMPLOYER NA false UNION RAILROAD COMPANY CONTR EMPLOYER NA false SOO LINE RAILROAD COMPANY CONTR EMPLOYER NA false PORT TERMINAL RAILROAD ASSOC CONTR EMPLOYER NA false MISSISSIPPI EXPORT RAILROAD CO CONTR EMPLOYER NA false IOWA INTERSTATE RAILROAD LTD CONTR EMPLOYER NA false CSX TRANSPORTATION CONTR EMPLOYER NA false TERMINAL RAILROAD ASSOC OF ST LOUIS CONTR EMPLOYER NA false KOPPERS COMPANY INC-FOREST PRODUCTS DIV CONTR EMPLOYER NA false SPRINGFIELD TERMINAL RAILWAY CO CONTR EMPLOYER NA false STOCKTON TERMINAL & EASTERN RAILROAD CONTR EMPLOYER NA false BURLINGTON NORTHERN INC CONTR EMPLOYER NA false THE TEXAS MEXICAN RAILWAY CO CONTR EMPLOYER NA false UNION PACIFIC RAILROAD CO CONTR EMPLOYER NA false CHICAGO SOUTH SHORE&SOUTH BEND RAILROAD CONTR EMPLOYER NA false WICHITA TERMINAL ASSOCIATION CONTR EMPLOYER NA false NORTHEAST ILLINOIS RAILROAD COPRORATION CONTR EMPLOYER NA false NORFOLK SOUTHERN CORPORATION CONTR EMPLOYER NA false NORTHERN INDIANA COMMUTER TRANS DISTRICT CONTR EMPLOYER NA false GREAT WESTERN RAILWAY OF COLORADO CONTR EMPLOYER NA false CANTON RAILROAD CO CONTR EMPLOYER NA false LOUISIANA & NORTHWEST RAILROADS CO CONTR EMPLOYER NA false LOS ANGELES JUNCTION CONTR EMPLOYER NA false HERZOG TRANSIT SERVICES INC CONTR EMPLOYER NA false KANSAS CITY TERMINAL RAILWAY CO CONTR EMPLOYER NA false SOUTH CAROLINA PUBLIC RAILWAY CONTR EMPLOYER NA false CONSOLIDATED RAILWAY CORP CONTR EMPLOYER NA false PITTSBURG & SHAWMUT CONTR EMPLOYER NA false false false false false false false false false false false false false false false false false false false false