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  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-05-13T11:01:05-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>731287571</EIN>
      <Name>
        <BusinessNameLine1>66 CLAIMS TRUST</BusinessNameLine1>
      </Name>
      <NameControl>66CL</NameControl>
      <Phone>9186617460</Phone>
      <USAddress>
        <AddressLine1>700 Plaza Office Building</AddressLine1>
        <City>Bartlesville</City>
        <State>OK</State>
        <ZIPCode>740041004</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>D R Divelbiss</Name>
      <Title>Trustee</Title>
      <Phone>9186617460</Phone>
      <DateSigned>2011-05-13</DateSigned>
    </Officer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990 documentId="R000001" referenceDocumentId="R000004" softwareId="10000077" softwareVersion="v1.00">
      <TerminatedReturn>X</TerminatedReturn>
      <NameOfPrincipalOfficerPerson>Doug Divelbiss</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>315 Johnstone</AddressLine1>
        <City>Bartlesville</City>
        <State>OK</State>
        <ZIPCode>74004</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>140228058</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="9">X</Organization501c>
      <TypeOfOrganizationTrust>X</TypeOfOrganizationTrust>
      <YearFormation>1988</YearFormation>
      <StateLegalDomicile>OK</StateLegalDomicile>
      <ActivityOrMissionDescription>Trust provided payment of medical and dental benefits. An estimated 37,963 individuals were covered by Medical and of those, 16,660 were also covered by Dental (37,963 individuals).</ActivityOrMissionDescription>
      <TerminationOrContraction>X</TerminationOrContraction>
      <NbrVotingMembersGoverningBody>3</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>0</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>0</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>234173798</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>140223009</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>70581</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>5049</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>0</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>234244379</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>140228058</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>237820604</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>134769451</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>0</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>12268111</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>5889723</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>250088715</TotalExpensesPriorYear>
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      <RevenuesLessExpensesCY>-431116</RevenuesLessExpensesCY>
      <TotalAssetsBOY>2452848</TotalAssetsBOY>
      <TotalAssetsEOY>0</TotalAssetsEOY>
      <TotalLiabilitiesBOY>2021732</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>431116</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>0</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
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      <SignificantChange>1</SignificantChange>
      <Expense>140659174</Expense>
      <Revenue>140228058</Revenue>
      <Description>Health Insurance Programs: Trust provided payment of medical and dental benefits. An estimated 37,963 individuals were covered by Medical and of those, 16,660 were also covered by Dental.</Description>
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      <TotalOfOtherProgramServiceGrnt>0</TotalOfOtherProgramServiceGrnt>
      <TotalOfOtherProgramServiceRev>0</TotalOfOtherProgramServiceRev>
      <TotalProgramServiceExpense>140659174</TotalProgramServiceExpense>
      <DescribedIn501C3>0</DescribedIn501C3>
      <ScheduleBRequired>0</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <DonorAdvisedFunds>0</DonorAdvisedFunds>
      <ConservationEasements>0</ConservationEasements>
      <CollectionsOfArt>0</CollectionsOfArt>
      <CreditCounseling>0</CreditCounseling>
      <TermOrPermanentEndowments>0</TermOrPermanentEndowments>
      <ReportLandBldgEquip>0</ReportLandBldgEquip>
      <ReportInvestOthSecurities>0</ReportInvestOthSecurities>
      <ReportProgRelInvest>0</ReportProgRelInvest>
      <ReportOtherAssets>0</ReportOtherAssets>
      <ReportOtherLiabilities>0</ReportOtherLiabilities>
      <ReportFin48Footnote>0</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>0</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>0</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>0</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="R000002">1</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <LoanToOfficerOrDQP>0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated referenceDocumentId="R000003">1</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity>0</DisregardedEntity>
      <RelatedEntity referenceDocumentId="R000005">1</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>0</TransactionRelatedEntity>
      <ActivitiesConductedPartnership>0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>1</ComplianceWithBackupWitholding>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>3</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>0</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>1</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>0</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>0</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>0</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>1</WhistleblowerPolicy>
      <DocumentRetentionPolicy>1</DocumentRetentionPolicy>
      <CompensationProcessCEO>0</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>OK</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>ConocoPhillips Company</BusinessNameLine1>
          <BusinessNameLine2>Attn J Stone</BusinessNameLine2>
        </NameBusiness>
        <TelephoneNumber>9186613572</TelephoneNumber>
        <AddressUS>
          <AddressLine1>1490L POB</AddressLine1>
          <City>Bartlesville</City>
          <State>OK</State>
          <ZIPCode>740041004</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <InfoInScheduleOPartVII>X</InfoInScheduleOPartVII>
      <Form990PartVIISectionA>
        <NamePerson>D R Divelbiss</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>2</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>521237</ReportableCompFromRelatedOrgs>
        <OtherCompensation>5452</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>James D McMorran</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>2</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>810997</ReportableCompFromRelatedOrgs>
        <OtherCompensation>1681</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Kevin L Vogel</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>2</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>322132</ReportableCompFromRelatedOrgs>
        <OtherCompensation>5444</OtherCompensation>
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      <TotalReportableCompFrmRltdOrgs>1654366</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>12577</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>1</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>United Healthcare Insurance</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>22703 Network Pl</AddressLine1>
            <City>Chicago</City>
            <State>IL</State>
            <ZIPCode>60603</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Contract Administration</DescriptionOfServices>
        <Compensation>4884847</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>MetLife SBC</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>Dept Ch 10261</AddressLine1>
            <City>Palantine</City>
            <State>IL</State>
            <ZIPCode>60055</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Contract Administration</DescriptionOfServices>
        <Compensation>283296</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>ValueOptions Inc</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>240 Corporate Blvd</AddressLine1>
            <City>Norfolk</City>
            <State>VA</State>
            <ZIPCode>23502</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Contract Administration</DescriptionOfServices>
        <Compensation>263851</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>Aetna Life &amp; Casualty Company</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>PO Box 14586</AddressLine1>
            <City>Lexington</City>
            <State>KY</State>
            <ZIPCode>40512</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Contract Administration</DescriptionOfServices>
        <Compensation>5355458</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>Metropolitan Life</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>200 Park Ave</AddressLine1>
            <City>New York</City>
            <State>NY</State>
            <ZIPCode>10166</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Contract Administration</DescriptionOfServices>
        <Compensation>758079</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>5</NumberOfContractorsGT100K>
      <TotalContributions>0</TotalContributions>
      <ProgramServiceRevenue>
        <Description>Employer Contributions for m</Description>
        <BusinessCode>525100</BusinessCode>
        <TotalRevenueColumn>110877458</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>110877458</RelatedOrExemptFunctionIncome>
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      <ProgramServiceRevenue>
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        <BusinessCode>525100</BusinessCode>
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      </TotalOthProgramServiceRevenue>
      <TotalProgramServiceRevenue>140223009</TotalProgramServiceRevenue>
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        <RelatedOrExemptFunctionIncome>5049</RelatedOrExemptFunctionIncome>
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        <ExclusionAmount>0</ExclusionAmount>
      </InvestmentIncome>
      <IncomeFromInvestBondProceeds>
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        <ExclusionAmount>0</ExclusionAmount>
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      <GrossRents>
        <Real>0</Real>
        <Personal>0</Personal>
      </GrossRents>
      <LessRentalExpenses>
        <Real>0</Real>
        <Personal>0</Personal>
      </LessRentalExpenses>
      <RentalIncomeOrLoss>
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        <Personal>0</Personal>
      </RentalIncomeOrLoss>
      <NetRentalIncomeOrLoss>
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        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
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      <GrossAmountSalesAssets>
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        <Other>0</Other>
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      <LessCostOthBasisSalesExpenses>
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        <Other>0</Other>
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        <Other>0</Other>
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      <GrantsToDomesticOrgs>
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        <ProgramServices>0</ProgramServices>
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      <GrantsToDomesticIndividuals>
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      </GrantsToDomesticIndividuals>
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      <BenefitsToMembers>
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      <CompCurrentOfficersDirectors>
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      <OtherSalariesAndWages>
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      <PensionPlanContributions>
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      </OtherEmployeeBenefits>
      <PayrollTaxes>
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        <ManagementAndGeneral>0</ManagementAndGeneral>
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        <ProgramServices>4000</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>0</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>0</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising>
        <Total>0</Total>
        <Fundraising>0</Fundraising>
      </FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>0</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>5876812</Total>
        <ProgramServices>5876812</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesOther>
      <Advertising>
        <Total>0</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Advertising>
      <OfficeExpenses>
        <Total>453</Total>
        <ProgramServices>453</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>0</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Royalties>
      <Occupancy>
        <Total>8458</Total>
        <ProgramServices>8458</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Occupancy>
      <Travel>
        <Total>0</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>0</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </ConferencesMeetings>
      <Interest>
        <Total>0</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>0</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </DepreciationDepletion>
      <Insurance>
        <Total>0</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Insurance>
      <TotalFunctionalExpenses>
        <Total>140659174</Total>
        <ProgramServices>140659174</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <SavingsAndTempCashInvestments>
        <BOY>2452848</BOY>
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      </SavingsAndTempCashInvestments>
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      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
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      <ReconcilationRevenueExpenses>-431116</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>0</FSAudited>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
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        <NamePerson>Kevin L Vogel</NamePerson>
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      <Form990ScheduleJPartIII>
        <Identifier>SchJ_P01_S00_L04</Identifier>
        <ReturnReference>Schedule J, Part I, Line 4</ReturnReference>
        <Explanation>D Divelbiss $210,602, K L Vogel $66,413, James McMorran $485,878</Explanation>
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    </IRS990ScheduleJ>
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      <EmployeeOfSuccessor>0</EmployeeOfSuccessor>
      <OwnerOfSuccessor>0</OwnerOfSuccessor>
      <ReceiveCompensation>0</ReceiveCompensation>
      <AssetsDistributed>1</AssetsDistributed>
      <RequiredToNotifyAG>0</RequiredToNotifyAG>
      <LiabilitiesPaid>1</LiabilitiesPaid>
      <BondsOutstanding>0</BondsOutstanding>
      <Form990ScheduleNPartIII>
        <Identifier>SchN_P01_S00_L01</Identifier>
        <ReturnReference>Schedule N, Part I, Line 1</ReturnReference>
        <Explanation>There were no assets remaining in the Trust on 12-31-10. Assets of the Trust were used prior to termination.</Explanation>
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    <IRS990ScheduleO documentId="R000004" softwareId="10000077" softwareVersion="v1.00">
      <GeneralExplanation>
        <Identifier>F990_P03_S00_L03</Identifier>
        <ReturnReference>Form 990, Part III, Line 3</ReturnReference>
        <Explanation>The claims trust was terminated effective 12/31/2010 and thus, ceased all activitites as of that date.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0A_L02</Identifier>
        <ReturnReference>Form 990, Part VI, Section A, Line 2</ReturnReference>
        <Explanation>The trustees are employed by a related organization under common control.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0B_L11b</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 11b</ReturnReference>
        <Explanation>Form 990 is prepared and reviewed in the Federal Tax Compliance Group. The return is then forwarded to the signing officer/trustee for review prior to submission to the IRS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0C_L19</Identifier>
        <ReturnReference>Form 990, Part VI, Section C, Line 19</ReturnReference>
        <Explanation>The VEBA Trust is part of an ERISA Plan which files a Form 5500, which is available to the public. Copies of the returns and organizing documents are available upon request.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P07_S0A_L01a</Identifier>
        <ReturnReference>Form 990, Part VII, Section A, Line 1a</ReturnReference>
        <Explanation>D R Divelbiss, James D McMorran, and K L Vogel devoted an average of 40 hours per week to ConocoPhillips Company</Explanation>
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          <BusinessNameLine1>ConocoPhillips Company</BusinessNameLine1>
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        <AddressUS>
          <AddressLine1>700 Plaza Office Building</AddressLine1>
          <City>Bartlesville</City>
          <State>OK</State>
          <ZIPCode>74004</ZIPCode>
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        <EIN>730400345</EIN>
        <PrimaryActivity>Integrated Petroleum, Petroleum Products</PrimaryActivity>
        <LegalDomicileState>OK</LegalDomicileState>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
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      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
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      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
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      <ExchangeOfAssets>0</ExchangeOfAssets>
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      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
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      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
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      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
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