2017-11-15T12:27:45-06:00 2016-12-31 581433845 FRAZIER & DEETER LLC 1230 PEACHTREE STREET NE SUITE 1500 ATLANTA GA 30309 990 2016-01-01 466653802 NN RETIREES BENEFIT TRUST NNRE 6156783138 PO BOX 292877 NASHVILLE TN 37229 GARY DONAHEE VEBA COMMITTEE CHAIR 6156783138 2017-11-15 1 GEORGE C POPE P01461270 4042537500 40.132.51.144 2017-11-15 13:14:23 ES P 10DFD6935D39FC335868D7B27573C24321C27427 008C4D0F548090185FC5BD872E4F63AA0416BCA6 2016 2017-02-10 21:41:12Z GARY DONAHEE PO BOX 292877 NASHVILLE TN 37229 28588767 0 X NNRBT.ORG X 2013 NJ THE TRUST (VEBA) PROVIDES REIMBURSEMENT OF ELIGBILE MEDICAL EXPENSES. 5 5 0 0 0 0 0 0 0 0 0 53024 0 0 0 53024 0 0 0 7268524 0 30000 0 0 0 0 389985 0 7688509 0 -7635485 42312554 35121714 352756 262777 41959798 34858937 THE TRUST SPONSORS AND MAINTAINS A HEALTH REIMBURSEMENT ARRANGEMENT (HRA) PLAN THAT MEETS THE REQUIREMENTS OF IRS NOTICE 2002-45 AND WHICH PROVIDES FOR THE REIMBURSEMENT OF ELIGIBLE MEDICAL EXPENSES FOR PARTICIPANTS OF THE HRA PLAN IN ACCORDANCE WITH THE PLAN DOCUMENTS. 0 0 7688509 THE TRUST SPONSORS A HEALTH REIMBURSEMENT ARRANGEMENT (HRA) PLAN WHICH IS INTENDED TO MEET THE REQUIREMENTS SET FORTH IN IRS NOTICE 2002-45. THE HRA PLAN PROVIDES FOR THE REIMBURSEMENT OF ELIGIBLE MEDICAL EXPENSES SUBMITTED BY PARTICIPANTS IN THE HRA PLAN WHO ARE ELIGIBLE FORMER RETIREES OF NORTEL NETWORKS INC, ("NORTEL") THAT PARTICIPATED IN THE NORTEL SPONSORED RETIREE HEALTH AND WELFARE BENEFIT PLANS PRIOR TO THE TERMINATION OF SUCH PLANS BY NORTEL IN CONNECTION WITH ITS BANKRUPTCY FILING. THE REIMBURSEMENTS RECEIVED FROM THE HRA PLAN HELP OFFSET THE BENEFITS THAT RETIREES LOST AS A RESULT OF THE TERMINATION OF THE NORTEL RETIREE HEALTH AND WELFARE BENEFITS PLANS. 7688509 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 0 0 0 1 6 0 1 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 1 1 0 1 1 0 0 1 0 0 1 0 0 0 X INTEGRATIVE ACCOUNTING SOLUTIONS PLLC 2706834333 2315 MAYFAIR DRIVE STE 28 OWENSBORO KY 42301 GARY R DONAHEE CHAIRMAN, COMMITTEE MEMBER 5.00 X X 6000 0 0 SUSAN KANE SECRETARY, COMMITTEE MEMBER 5.00 X X 6000 0 0 MICHAEL RESSNER TREASURER, COMMITTEE MEMBER 5.00 X X 6000 0 0 JOHN ZALOKAR COMMITTEE MEMBER 5.00 X 6000 0 0 MARK HAUPT COMMITTEE MEMBER 5.00 X 6000 0 0 30000 0 0 0 0 0 0 WAGEWORKS INC 1100 PARK PLACE 4TH FLOOR SAN MATEO CA 94403 BENEFIT PAYOR 140275 MCCARTER & ENGLISH 825 EIGHTH AVENUE 31ST FLOOR NEW YORK NY 10019 LEGAL SERVICES 110810 WELLS FARGO INST RETIREMENT & TRUST 12 E 49TH ST MAC J0109-261 NEW YORK NY 10017 INVESTMENT MGMT 100579 3 828024 828024 27760743 28535743 -775000 -775000 -775000 53024 0 0 53024 7268524 7268524 30000 30000 110810 110810 55333 55333 100579 100579 6933 6933 5588 5588 FEDERAL INCOME TAX 104108 104108 MISCELLANEOUS EXPENSE 6634 6634 7688509 7688509 0 0 3258617 12614206 286355 170707 73102 40121 38694480 22296680 42312554 35121714 167256 262777 185500 0 352756 262777 X 0 0 0 0 41959798 34858937 41959798 34858937 42312554 35121714 -7635485 534624 0 X X 0 1 X 1 0 0 X 587648 534624 534624 53024 0 53024 7688509 0 7688509 0 7688509 PART X, LINE 2: 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 BE SUSTAINED UPON EXAMIMATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2016 AND 2015, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OF 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 3 THE TRUST HAS DELEGATED CONTROL OVER THE CLAIMS PAYMENT PROCESS TO AN OUTSIDE THIRD-PARTY PROCESSOR PURSUANT TO A WRITTEN CONTRACT. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS WHO ARE BENEFICARIES OF THE VEBA (TRUST) AND RECEIVE REIMBURSEMENT OF ELIGIBLE MEDICAL EXPENSES IN ACCORDANCE WITH THE HRA PLAN DOCUMENT. FORM 990, PART VI, SECTION A, LINE 7A THE VEBA COMMITTEE HAS THE AUTHORITY TO APPOINT AND REMOVE, EMPLOY AND DISCHARGE, AND PRESCRIBE THE DUTIES AND FIX THE COMPENSATION, IF ANY, OF ALL OFFICERS, AGENTS, AND THIRD PARTY SERVICE PROVIDERS OF THE TRUST. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS DISTRIBUTED TO EACH MEMBER OF THE VEBA COMMITTEE. THE COMMITTE MEETS TO DISCUSS AND APPROVE THE FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST AGREEMENT, HRA PLAN DOCUMENTS AND OTHER GOVERNING DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. BENEFICIARIES OR THE TRUST (AND PARTICIPANTS IN THE HRA PLAN) MAY REQUEST COPIES OF HRA PLAN DOCUMENTS AND THE FORM 5500, AND WILL BE PROVIDED WITH A SUMMARY ANNUTAL REPORT (SAR) FOR THE HRA PLAN PER ERISA REQUIREMENTS. FORM 990; PART VI; SECTION B; LINE 15 THE ORGANIZATION DOES NOT HAVE PROCESSES FOR REVIEWING AND APPROVING THE COMPENSATION OF THE CEO, EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICIALS OR OTHER OFFICERS OR KEY EMPLOYEES BECAUSE THE ORGANIZAITON DOES NOT HAVE PERSONS SERVING IN SUCH POSITONS. ACCORDINGLY SUCH PROCESSES WOULD NOT BE APPLICABLE TO THE ORGANIZATION. FORM 990; PART XII; LINE 2(C) THE ENTIRE VEBA COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGNT OF THE AUDIT AND IS INVOLVED IN THE SELECTION OF THE AUDITOR AND THE REVIEW OF THE FINANCIALS STATEMENTS AND AUDITOR'S REPORT ISSUED BY THE INDEPENDENT AUDITOR.