2014-10-30T11:19:55-05:00 2013-12-31 BOND BEEBE PC 4600 EAST-WEST HIGHWAY SUITE 900 BETHESDA MD 208143423 990 2013-01-01 201203429 VEBA FOR RETIREES OF KAISER ALUMINUM % CDS ADMINISTRATORS INC VEBA 4122012242 60 BLVD OF THE ALLIES Suite PITTSBURGH PA 15222 THOMAS F DUZAK CHAIRMAN 4122012242 2014-10-01 true BRIAN GARSTECKI P00692586 4122012242 2013 2015-11-30 17:44:51Z THOMAS F DUZAK 60 BLVD OF THE ALLIES 5TH FL PITTSBURGH PA 15222 1323656148 false X N/A X 2004 PA THE FUND OPERATES AS A TRUST TO PROVIDE CERTAIN HEALTH BENEFITS TO current and future kaiser retirees following employment in usw-represented bargaining units. 4 1 0 0 0 0 0 17350000 13715970 58131320 73251220 4558486 4204824 80039806 91172014 0 0 17390931 17548846 0 0 0 0 0 2139521 1701518 19530452 19250364 60509354 71921650 688477301 720288333 2096373 1810276 686380928 718478057 THE FUND OPERATES AS A TRUST TO PROVIDE CERTAIN HEALTH BENEFITS TO CURRENT AND FUTURE KAISER RETIREES FOLLOWING EMPLOYMENT IN USW-REPRESENTED BARGAINING UNITS. false false PROVIDES PRESCRIPTION DRUG BENEFITS TO CERTAIN MEDICARE ELIGIBLE PARTICIPANTS, TO THEIR BENEFICIARIES AND COVERED DEPENDENTS. ELIGIBLE PARTICIPANTS RECEIVE MEDICARE PART B REIMBURSEMENTS BASED ON A SET MONTHLY RATE FROM THE PLAN. false false false false false false false false false false true 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 1 0 true 0 false false false false false false X 4 1 false false false false false true false true false false false true true true true true true false false false X CDS ADMINISTRATORS INC 4122012242 60 BLVD OF THE ALLIES 5TH FL PITTSBURGH PA 15222 X X THOMAS F DUZAK TRUSTEE/CHAIRMAN 6.0 X 0 0 JAMES MCAULIFFE TRUSTEE 3.0 X 0 0 JASON WALSH TRUSTEE 3.0 X 0 0 JAMES WOODWARD TRUSTEE 3.0 X 0 0 0 0 0 false false false WALTER SCOTT PARTNERS LIMITED ONE CHARLOTTE SQUARE EDINBURGH SCOTLAND UK EH2 4DR ASSET MANAGEMENT 371541 WESTERN ASSET MMGT CO PO BOX 894139 LOS ANGELES CA 90189 ASSET MANAGEMENT 248404 ABERDEEN ASSET MGMT INC PO BOX 281636 ATLANTA GA 30384 ASSET MANAGEMENT 240545 GALLAGHER FIDUCIARY ADVISORS LLC 805 15TH ST NW STE 1120 WASHINGTON DC 20005 FIDUCIARY SERVICES 166997 WELLINGTON TRUST COMPANY NA 75 STATE STREET BOSTON MA 02109 ASSET MANAGEMENT 156325 7 0 EMPLOYER CONTRIBUTIONS 525100 13715970 13715970 13715970 10006738 10006738 0 0 0 0 0 1295728616 1232484134 63244482 63244482 63244482 0 0 0 MEDICARE PART D SUBSIDEY 525100 2050944 2050944 PRESCRIPTION DRUG REBATES 525100 1903880 1903880 ADMIN EXPENSE REIMBURSEMENTS 900099 250000 250000 4204824 91172014 17920794 73251220 0 0 0 17548846 0 0 0 0 0 0 0 40562 19700 0 0 1342863 220662 0 18954 0 0 0 0 0 1305 0 0 0 51380 PCORI EXCISE TAX 6092 19250364 X 873743 944681 13830189 35838865 0 0 18249126 14696352 0 0 0 0 0 0 0 0 46988 49618 0 399051825 169604655 254809186 498691777 0 0 0 0 1616244 462385 688477301 720288333 1014020 114670 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1082353 1695606 2096373 1810276 X 686380928 718478057 0 0 0 0 686380928 718478057 688477301 720288333 71921650 -39824521 X false true X true false WESTERN ASSET US LIMITED 45374 F WALTER SCOTT GLOBAL LLC FUND 40092803 F LOOMIS SAYLES SENIOR LOAN FUND 45000000 F SSGA COMMON TRUST FUNDS 413553600 F 498691777 0 DUE TO BROKER - PURCHASES 1695606 1695606 X 50004630 -39824521 -39824521 89829151 1342863 1342863 91172014 17907501 17907501 1342863 1342863 19250364 PART X, LINE 2 - FIN 48 FOOTNOTE: Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken and recognize a tax liability if the entity has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has evaluated the tax positions taken by the Trust and concluded that as of December 31, 2013 there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. Management believes the Plan is no longer subject to income tax examinations for years prior to the 2010. PART VI, SECTION A, LINE 7A - APPOINTMENT OF BOARD TRUSTEES: THE BOARD OF TRUSTEES IS COMPRISED OF FOUR INDIVIDUAL TRUSTEES. TWO TRUSTEES ARE APPOINTED BY UNITED STEELWORKERS (UNION) AND TWO TRUSTEES ARE APPOINTED BY KAISER ALUMINUM (EMPLOYER). ANY SUCCESSOR TRUSTEES ARE APPOINTED BY THE UNION AND EMPLOYER GROUPS, RESPECTIVELY. PART VI, SECTION A, LINE 8B - OTHER COMMITTEES: THE ORGANIZATION HAS NO OTHER COMMITTEES OUTSIDE OF THE GOVERNING BODY. PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: REVIEWED BY PRINCIPAL OFFICER AND SIGNING TRUSTEE OF THE PLAN. PART VI, SECTION B, LINE 12C - CONFLICT OF INTEREST POLICY: AREAS OF POSSIBLE CONFLICT REVIEWED BY TRUSTEES AS NEEDED. PART VI, SECTION C, LINE 19 - AVAILABILITY OF GOVERNING DOCUMENTS: THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. KAISER ALUMINUM CORPORATION false false false false false false false false false false false false false false false false false false true