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      <HeldWorksArtGrp />
      <CYMinus3YrEndwmtFundGrp />
      <CYMinus4YrEndwmtFundGrp />
      <LandGrp />
      <BuildingsGrp />
      <LeaseholdImprovementsGrp />
      <EquipmentGrp />
      <OtherLandBuildingsGrp />
      <FederalIncomeTaxLiabilityAmt>0</FederalIncomeTaxLiabilityAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>BENEFITS OBLIGATION</Desc>
        <Amt>684528</Amt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule J, Line 4c</FormAndLineReferenceDesc>
        <ExplanationTxt>William Parmelee, the plan's Trustee, participates in a related organization's equity-based compensation plan. For 2022, he received 1,575 restricted units in Oxbow Carbon LLC, which vest over four years.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part</FormAndLineReferenceDesc>
        <ExplanationTxt>PART VII, SECTION B, LINE 11 FORM 990 REVIEW PROCESS The return is prepared by the in-house tax department and is reviewed prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part</FormAndLineReferenceDesc>
        <ExplanationTxt>PART VII, SECTION C, LINE 19 PUBLIC DISCLOSURE OF DOCUMENTS The financial statements, governing documents, and conflict of interest policy are not made available to the public.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part</FormAndLineReferenceDesc>
        <ExplanationTxt>PART VII, SECTION A, LINE 1, COLUMN E REPORTABLE COMPENSATION FROM RELATED ORGANIZATIONS William Parmelee's compensation is for services rendered to a related organization and is paid by the related organization in the form of a guaranteed payment reportable on Schedule K-1. William is not compensated for services provided to Oxbow Affiliated Companies Health Benefit Plan.</ExplanationTxt>
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</Return>