﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2010v3.4" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-11-14T18:18:20-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Deloitte Tax LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>2 World Financial Center</AddressLine1>
        <City>New York</City>
        <State>NY</State>
        <ZIPCode>10281</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>136842498</EIN>
      <Name>
        <BusinessNameLine1>Marsh &amp; McLennan Companies ER Funded Welfare Benefits Trust</BusinessNameLine1>
      </Name>
      <NameControl>MARS</NameControl>
      <Phone>2012844115</Phone>
      <USAddress>
        <AddressLine1>121 River Street</AddressLine1>
        <City>Hoboken</City>
        <State>NJ</State>
        <ZIPCode>070305723</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Sandra Ricardo</Name>
      <Title>Vice President</Title>
      <Phone>6173822989</Phone>
      <DateSigned>2011-11-14</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Marco Bertolozzi</Name>
      <Phone>2124362264</Phone>
      <DatePrepared>2011-11-14</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990 documentId="R000001" referenceDocumentId="R000003" softwareId="10000077" softwareVersion="v1.00">
      <NameOfPrincipalOfficerBusiness>
        <BusinessNameLine1>Marsh &amp; McLennan Companies</BusinessNameLine1>
      </NameOfPrincipalOfficerBusiness>
      <AddressPrincipalOfficerUS>
        <AddressLine1>121 River Street</AddressLine1>
        <City>Hoboken</City>
        <State>NJ</State>
        <ZIPCode>070305723</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>248464067</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="9">X</Organization501c>
      <TypeOfOrganizationTrust>X</TypeOfOrganizationTrust>
      <YearFormation>1982</YearFormation>
      <StateLegalDomicile>NY</StateLegalDomicile>
      <ActivityOrMissionDescription>Provide insurance benefits programs for employees.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>0</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>0</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>0</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>273464224</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>246665360</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>579256</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>337341</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>2528295</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>1461366</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>276571775</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>248464067</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>252143377</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>241976343</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>0</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>18328998</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>17740826</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>270472375</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>259717169</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>6099400</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-11253102</RevenuesLessExpensesCY>
      <TotalAssetsBOY>64371011</TotalAssetsBOY>
      <TotalAssetsEOY>53117909</TotalAssetsEOY>
      <TotalLiabilitiesBOY>273261566</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>279647964</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>-208890555</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>-226530055</NetAssetsOrFundBalancesEOY>
      <MissionDescription>N/A</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>0</Expense>
      <Revenue>0</Revenue>
      <Description>Provide insurance benefits programs for employees.</Description>
      <TotalOfOtherProgramServiceExp>0</TotalOfOtherProgramServiceExp>
      <TotalOfOtherProgramServiceGrnt>0</TotalOfOtherProgramServiceGrnt>
      <TotalOfOtherProgramServiceRev>0</TotalOfOtherProgramServiceRev>
      <TotalProgramServiceExpense>0</TotalProgramServiceExpense>
      <DescribedIn501C3>0</DescribedIn501C3>
      <ScheduleBRequired>0</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <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 referenceDocumentId="R000002">1</ReportOtherLiabilities>
      <ReportFin48Footnote>0</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>0</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="R000002">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>0</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>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity>0</DisregardedEntity>
      <RelatedEntity referenceDocumentId="R000004">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>0</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>0</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>0</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>0</MinutesOfGoverningBody>
      <MinutesOfCommittees>0</MinutesOfCommittees>
      <OfficerMailingAddress>1</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>0</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>1</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>1</WhistleblowerPolicy>
      <DocumentRetentionPolicy>1</DocumentRetentionPolicy>
      <CompensationProcessCEO>0</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>Jonathan DiMarco</NamePerson>
        <TelephoneNumber>2012844117</TelephoneNumber>
        <AddressUS>
          <AddressLine1>121 River Street</AddressLine1>
          <City>Hoboken</City>
          <State>NJ</State>
          <ZIPCode>070305723</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NameBusiness>
          <BusinessNameLine1>Mellon Trust Company of New England</BusinessNameLine1>
        </NameBusiness>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>0</AverageHoursPerWeek>
        <InstitutionalTrustee>X</InstitutionalTrustee>
        <ReportableCompFromOrganization>56675</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>56675</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>Aetna</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>151 Farmington Avenue</AddressLine1>
            <City>Hartford</City>
            <State>CT</State>
            <ZIPCode>06156</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Contract Administrator</DescriptionOfServices>
        <Compensation>6404563</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>United Healthcare</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>2 Penn Plaza</AddressLine1>
            <AddressLine2>7th Floor</AddressLine2>
            <City>New York</City>
            <State>NY</State>
            <ZIPCode>10121</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Contract Administrator</DescriptionOfServices>
        <Compensation>3597175</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>BlueCross BlueShield</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>1 Liberty Plaza</AddressLine1>
            <City>New York</City>
            <State>NY</State>
            <ZIPCode>10006</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Contract Administrator</DescriptionOfServices>
        <Compensation>3592534</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>Kaiser Foundation Health Plans</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>101 Merritt Street</AddressLine1>
            <City>Norwalk</City>
            <State>CT</State>
            <ZIPCode>06851</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Contract Administration</DescriptionOfServices>
        <Compensation>2697521</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>Metropolitan Life</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>10 Park Avenue</AddressLine1>
            <City>Morristown</City>
            <State>NJ</State>
            <ZIPCode>07960</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Contract Administrator</DescriptionOfServices>
        <Compensation>582497</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>7</NumberOfContractorsGT100K>
      <TotalContributions>0</TotalContributions>
      <ProgramServiceRevenue>
        <Description>Employer Contributions</Description>
        <BusinessCode>900001</BusinessCode>
        <TotalRevenueColumn>151697083</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>151697083</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Employee Contributions</Description>
        <BusinessCode>900001</BusinessCode>
        <TotalRevenueColumn>81615433</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>81615433</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Retired Employee Contributions</Description>
        <BusinessCode>900001</BusinessCode>
        <TotalRevenueColumn>13352844</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>13352844</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </ProgramServiceRevenue>
      <TotalOthProgramServiceRevenue>
        <TotalRevenueColumn>0</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </TotalOthProgramServiceRevenue>
      <TotalProgramServiceRevenue>246665360</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>337341</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>337341</ExclusionAmount>
      </InvestmentIncome>
      <IncomeFromInvestBondProceeds>
        <TotalRevenueColumn>0</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </IncomeFromInvestBondProceeds>
      <RoyaltiesRevenue>
        <TotalRevenueColumn>0</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </RoyaltiesRevenue>
      <RentalIncomeOrLoss>
        <Real>0</Real>
        <Personal>0</Personal>
      </RentalIncomeOrLoss>
      <GainOrLoss>
        <Securities>0</Securities>
        <Other>0</Other>
      </GainOrLoss>
      <OtherRevenueMisc>
        <Description>Unrealized Appreciation</Description>
        <BusinessCode>900001</BusinessCode>
        <TotalRevenueColumn>1461366</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1461366</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </OtherRevenueMisc>
      <MiscellaneousRevenue>
        <TotalRevenueColumn>0</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </MiscellaneousRevenue>
      <TotalOtherRevenue>1461366</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>248464067</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>248126726</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>337341</ExclusionAmount>
      </TotalRevenue>
      <BenefitsToMembers>
        <Total>241976343</Total>
      </BenefitsToMembers>
      <FeesForServicesInvstMgmntFees>
        <Total>56675</Total>
      </FeesForServicesInvstMgmntFees>
      <OtherExpenses>
        <Description>Insurance Contract Administration</Description>
        <Total>17684151</Total>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>259717169</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>3563458</BOY>
        <EOY>3358323</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>47600739</BOY>
        <EOY>35038415</EOY>
      </SavingsAndTempCashInvestments>
      <InvestmentsPubTradedSecurities>
        <BOY>13068401</BOY>
        <EOY>14714345</EOY>
      </InvestmentsPubTradedSecurities>
      <OtherAssetsTotal>
        <BOY>138413</BOY>
        <EOY>6826</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>64371011</BOY>
        <EOY>53117909</EOY>
      </TotalAssets>
      <OtherLiabilities>
        <BOY>273261566</BOY>
        <EOY>279647964</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>273261566</BOY>
        <EOY>279647964</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <CapStckTrstPrinCurrentFunds>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </CapStckTrstPrinCurrentFunds>
      <PaidInCapSrplsLandBldgEqpFund>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PaidInCapSrplsLandBldgEqpFund>
      <RetainedEarningsEndowmentEtc>
        <BOY>-208890555</BOY>
        <EOY>-226530055</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>-208890555</BOY>
        <EOY>-226530055</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>64371011</BOY>
        <EOY>53117909</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>-11253102</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>-6386398</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>0</FSAudited>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleD documentId="R000002" softwareId="10000077" softwareVersion="v1.00">
      <OtherLiabilities>
        <Description>Benefit Obligations</Description>
        <Amount>279647964</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>279647964</TotalOfAmounts>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="R000003" softwareId="10000077" softwareVersion="v1.00">
      <GeneralExplanation>
        <Identifier>F990_P06_S0A_L08a</Identifier>
        <ReturnReference>Form 990, Part VI, Section A, Line 8a</ReturnReference>
        <Explanation>N/A Section 501(c)(9).</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0A_L08b</Identifier>
        <ReturnReference>Form 990, Part VI, Section A, Line 8b</ReturnReference>
        <Explanation>N/A Section 501(c)(9).</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0A_L09</Identifier>
        <ReturnReference>Form 990, Part VI, Section A, Line 9</ReturnReference>
        <Explanation>Mellon Trust Company of New England, 135 Santilli Highway, Everett, MA 02149.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0B_L11a</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 11a</ReturnReference>
        <Explanation>Deloitte Tax LLP prepares the Form 990 and provides a copy to the taxpayer for their review and signature.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0B_L12c</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 12c</ReturnReference>
        <Explanation>The conflict of interest policy is part of the organization's Code of Business Conduct and Ethics. The organization periodically asks employees to indicate that they have read, understand, and will follow the code's standards.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0C_L19</Identifier>
        <ReturnReference>Form 990, Part VI, Section C, Line 19</ReturnReference>
        <Explanation>The sponsoring organization's Certificate of Incorporation and By-laws are filed publically with the SEC and also published on the organization's website. The Code of Business Conduct and Ethics is also published on the organization's website. The organization's financial statements are filed quarterly and annually with the SEC and published on the organization's website.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P11_S00_L05</Identifier>
        <ReturnReference>Form 990, Part XI, Line 5</ReturnReference>
        <Explanation>Increase in Benefit Obligations.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="R000004" softwareId="10000077" softwareVersion="v1.00">
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Marsh &amp; McLennan Companies</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>121 River Street</AddressLine1>
          <City>Hoboken</City>
          <State>NJ</State>
          <ZIPCode>07030</ZIPCode>
        </AddressUS>
        <EIN>362668272</EIN>
        <PrimaryActivity>Insurance</PrimaryActivity>
        <LegalDomicileState>NY</LegalDomicileState>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>0</ShareOfTotalIncome>
        <ShareOfEOYAssets>0</ShareOfEOYAssets>
        <PercentageOwnership>0</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <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>0</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>