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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 4</ReturnReference>
        <Explanation>PLAN WAS AMENDED EFFECTIVE AUGUST 22, 2012 TO 1) EXPAND THE SCOPE OF PARTICIPANTS COVERED BY THE PLAN SO AS TO INCLUDE CERTAIN RETIREES OF THE CONTRIBUTING EMPLOYER'S AFFILIATES AND THEIR PREDECESSORS, AS WELL AS CERTAIN OF ITS FORMER EMPLOYEES AND THOSE OF SAID AFFILIATES SO THAT THEY MAY TAKE ADVANTAGE OF CERTAIN BENEFITS, AND 2) ALLOW THE PLAN TO CONTINUE AFTER THE CONTRIBUTING EMPLOYER CEASES TO EXIST.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>A DRAFT COPY OF THE FULL FORM 990, INCLUDING ALL APPLICABLE ATTACHMENTS AND SCHEDULES, IS PRESENTED TO WESBANCO BANK, INC., THE INSTITUTIONAL TRUSTEE. UPON THE INSTITUTIONAL TRUSTEE'S REVIEW OF THE RETURN, IT IS FILED WITH IRS.</Explanation>
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      <GeneralExplanation>
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      <GeneralExplanation>
        <Explanation>THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS, TOP MANAGEMENT OFFICIALS, OR KEY EMPLOYEES. AS SUCH, FORM 990, PART VI, SECTION B, LINES 15A AND 15B ARE NOT APPLICABLE AND HAVE BEEN INTENTIALLY CHECKED "NO."</Explanation>
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        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THEREFORE, THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC AT THIS TIME.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINES 13 AND 14:</ReturnReference>
        <Explanation>DUE TO THE NATURE AND SMALL SIZE OF THIS ORGANIZATION, WRITTEN WHISTLEBLOWER AND DOCUMENT RETENTION/DESTRUCTION POLICIES ARE DEEMED TO BE NOT WARRANTED. THEREFORE, FORM 990, PART VI, SECTION B, LINES 13 AND 14 ARE NOT APPLICABLE AND HAVE BEEN INTENTIONALLY CHECKED "NO."</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VIII, LINE 2C, DESCRIPTION OF PROGRAM SERVICE ACTIVITY:</ReturnReference>
        <Explanation>UNCOLLECTIBLE EMPLOYER RECEIVABLE DUE TO BANKRUPTCY ORIGINALLY REPORTED ON PART VIII LINE 2 "EMPLOYER CONTRIBUTIONS" ON PRIOR YEARS' FORM 990 FILINGS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN AUDIT OVERSIGHT PROCEDURES</Identifier>
        <ReturnReference>FORM 990 PART XII, LINE 2C</ReturnReference>
        <Explanation>THERE WERE NOT CHANGES TO THIS PROCESS FOR 2011-2012.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>AMENDED RETURN</Identifier>
        <ReturnReference>FORM 990 ITEM B</ReturnReference>
        <Explanation>THE ORIGINAL TAX RETURN WAS BASED ON PRELIMINARY FINANCIAL STATEMENTS. THIS AMENDED TAX RETURN HAS BEEN FILED TO REFLECT THE FINANCIAL STATEMENTS AS ISSUED.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043500001">
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>RG STEEL WHEELING LLC</BusinessNameLine1>
        </NameOfRelatedOrg>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>0</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>1</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>