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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>PER THE MEBA TRAINING PLAN CONSOLIDATED FINANCIAL STATEMENTS: US 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 IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS ARE APPOINTED BY THE EMPLOYER REPRESENTATIVES AND UNION REPRESENTATIVES ON THE BOARD OF TRUSTEES OF THE SOLE MEMBER.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION'S WRITTEN CONFLICT OF INTEREST POLICY FOR MEMBERS OF THE ORGANIZATION'S GOVERNING BODY AND OTHER COVERED INDIVIDUALS REQUIRES THAT CONFLICTS OF INTEREST BE AVOIDED AND DISCLOSED. POTENTIAL CONFLICTS WOULD BE REVIEWED BY THE ORGANIZATION'S LEGAL COUNSEL AND GOVERNING BODY AND WOULD EXCLUDE ANY INDIVIDUAL WITH A CONFLICT FROM PARTICIPATING IN THE DELIBERATIONS AND DECISIONS WITH RESPECT TO THE ISSUE OR TRANSACTION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS NO EMPLOYEES SO THESE QUESTIONS DO NOT APPLY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES DOCUMENTS AVAILABLE TO INTERESTED PARTIES UPON REQUEST AS REQUIRED BY THE INTERNAL REVENUE CODE.</ExplanationTxt>
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</Return>