2024-11-12T11:25:53-06:00 2023-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2023-01-01 521102730 The Railroad Employees National Dental Plan % THE PLAN - RAIL 5713367600 251 - 18TH STREET SOUTH Suite 750 ARLINGTON VA 22202 JEFFREY RODGERS NCCC CHAIRMAN 5713367600 2024-11-04 true true RICHARD RUVELSON P00234075 3012726000 2024-11-04 2023 2024-10-15 13:58:12Z JEFFREY RODGERS 251 - 18TH STREET SOUTH 750 ARLINGTON VA 22202 104946011 false X N/A X 1976 VA To provide employee health benefits pursuant to collective bargaining agreements. 6 5 0 0 0 0 0 0 95567354 103915435 260281 1030576 0 0 95827635 104946011 0 0 84434084 87120323 0 0 0 0 0 4426259 4792475 88860343 91912798 6967292 13033213 25362935 39577496 296868 1478216 25066067 38099280 To provide employee health benefits pursuant to collective bargaining agreements. false false PROVIDES DENTAL BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR BENEFICIARIES. false false false false false false false false false false false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false X 6 5 false true false false false false false false false false false true false false false false false false X THE PLAN - 5713367600 251 - 18TH STREET SOUTH SUITE 750 ARLINGTON VA 22202 X BRENDAN BRANON NCCC Chairman 2.0 38.0 X 0 1069861 99225 Rob Karov NCCC Comm Mbr 1/1 To 10/19/23 1.0 39.0 X 0 0 0 Wai Wong NCCC Comm Mbr 1.0 39.0 X 0 0 0 THOMAS SULLIVAN NCCC COMm Mbr 1.0 39.0 X 0 0 0 Jacob Mccahill NCCC Comm Mbr 1/1 To 4/14/23 1.0 39.0 X 0 0 0 JEFF WALL NCCC Comm Mbr 1.0 39.0 X 0 0 0 MAQUILING PARKERSON NCCC Comm Mbr 1.0 39.0 X 0 0 0 Sam Macedenio NCCC Comm Mbr10/19 TO 12/31/23 1.0 39.0 X 0 0 0 0 1069861 99225 0 false true false Aetna Inc 151 Farmington Avenue HARTFORD CT 06186 Contr Administrator 4526763 TMDG LLC 500 E PRATT STREET STE 525 BALTIMORE MD 21202 AUDIT & RELATED 161545 2 0 EMPLOYER CONTRIBUTIONS 900099 102927177 102927177 COBRA CONTRIBUTIONS 900099 988258 988258 103915435 1030576 1030576 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 104946011 103915435 1030576 X 0 0 0 87120323 0 0 0 0 0 0 0 0 161545 0 0 37674 0 0 0 0 0 0 0 0 0 0 0 0 6248 ADMINISTRATION 4587008 91912798 0 0 17350005 31493839 0 0 8012930 8083657 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25362935 39577496 296868 357906 0 0 0 1120310 0 0 0 0 0 0 0 0 0 0 0 0 296868 1478216 X 0 0 0 0 25066067 38099280 25066067 38099280 25362935 39577496 13033213 X false true X true false 0 0 X 104908337 104908337 37674 37674 104946011 91875124 91875124 37674 37674 91912798 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS RECEIVED AN EXEMPTION LETTER FROM THE IRS STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)9 OF THE INTERNAL REVENUE CODE ("IRC"). HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2023 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. false false false BRENDAN BRANON NCCC Chairman 0 555386 0 513665 0 810 0 30669 0 73706 0 1174236 0 0 FORM 990, PART I, LINE 22 NET ASSETS IN ACCORDANCE WITH THE INSTRUCTIONS FOR COMPLETING THE FEDERAL FORM 990, THE FOLLOWING CLAIMS RELATED OBLIGATIONS HAVE NOT BEEN REPORTED IN THE FORM 990 FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022 2023 2022 DENTAL CLAIMS PAYABLE $ 1,591,809 $ 1,522,511 CLAIMS INCURRED BUT NOT REPORTED 5,525,389 5,491,335 ACCUMULATED ELIGIBILITY CREDIT AND EXTENDED BENEFIT COVERAGE 9,653,166 9,491,581 TOTAL PLAN BENEFIT OBLIGATIONS $16,770,364 $16,505,427 FORM 990, PART VI, SECTION A, LINE 3: CLAIMS PROCESSING AND ADMINISTRATION DUTIES HAVE BEEN DELEGATED TO THIRD PARTY ADMINISTRATORS. ONE THIRD-PARTY ADMINISTRATOR ACTS AS THE CENTRAL ADMINISTRATOR WHOSE DUTIES INCLUDE ADMINISTRATIVE SERVICES RELATING TO THE MAINTENANCE AND PREPARATION OF THE PLAN'S FINANCIAL RECORDS IN ADDITION TO PROCESSING CLAIMS. A SEPARATE THIRD-PARTY ADMINISTRATOR IS RESPONSIBLE FOR THE DETERMINATION AND MAINTENANCE OF EMPLOYEE ELIGIBILITY, WHICH INCLUDES RECEIVING WORK HISTORY REPORTING FROM THE PARTICIPATING RAILROADS, DETERMINING EMPLOYEE ELIGIBILITY, AND DISTRIBUTING ELIGIBILITY INFORMATION TO THE CENTRAL ADMINISTRATOR. FORM 990, PART VI, SECTION A, LINE 8A: GENERALLY SPEAKING ACTIONS TAKEN BY THE GOVERNING BODY ARE CONTEMPORANEOUSLY DOCUMENTED. HOWEVER, FROM TIME TO TIME, THERE MAY BE ACTION TAKEN BY THE GOVERNING BODY THROUGH INFORMAL CONCURRENCE THAT IS NOT CONTEMPORANEOUSLY DOCUMENTED. FORM 990, PART VI, SECTION A, LINE 8B: GENERALLY SPEAKING ACTIONS TAKEN BY THE GOVERNING BODY ARE CONTEMPORANEOUSLY DOCUMENTED. HOWEVER, FROM TIME TO TIME, THERE MAY BE ACTION TAKEN BY THE GOVERNING BODY THROUGH INFORMAL CONCURRENCE THAT IS NOT CONTEMPORANEOUSLY DOCUMENTED. FORM 990, PART VI, SECTION B, LINE 11B: THE 990 IS COMPILED BY THE PLAN'S AUDITOR AND DRAFT COPIES ARE PROVIDED TO A REPRESENTATIVE OF THE PLAN. THE PLAN REPRESENTATIVE COMPARES ALL FINANCIAL INFORMATION CONTAINED IN THE 990 TO THE PLAN'S AUDITED FINANCIAL STATEMENTS TO ENSURE AMOUNTS ARE CONSISTENT AND IN AGREEMENT. ALL NON-FINANCIAL INFORMATION CONTAINED WITHIN THE 990 IS ALSO REVIEWED FOR ACCURACY. ALL QUESTIONS AND/OR CONCERNS ARE DISCUSSED WITH THE AUDITOR. ONCE ALL QUESTIONS ARE REMEDIED, THE PLAN REPRESENTATIVE DISTRIBUTES COPIES OF THE 990 TO THE CHAIRMAN OF THE NCCC (THE GOVERNING BODY). AMOUNTS ARE REVIEWED AND ANY RECOMMENDATIONS, ADJUSTMENTS OR CHANGES ARE DISCUSSED WITH THE PLAN REPRESENTATIVE AND PLAN AUDITOR. ALL APPROPRIATE CHANGES ARE THEN MADE TO THE 990. THE FINAL DOCUMENT IS REVIEWED AND SIGNED BY THE CHAIRMAN, FILED WITH THE IRS AND A COPY IS PROVIDED TO EACH MEMBER OF THE GOVERNING BODY. FORM 990, PART VI, SECTION C, LINE 19: NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VI, SECTION B. POLICIES, LINES 12 - 14 ALTHOUGH NO WRITTEN CONFLICT OF INTEREST, WHISTLEBLOWER, OR DOCUMENT RETENTION AND DESTRUCTION POLICIES HAVE BEEN IMPLEMENTED FOR THE GOVERNING COMMITTEE OF THE PLAN, THE ORGANIZATIONS THAT HAVE BEEN DELEGATED MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, OR TRUSTEES HAVE SUCH POLICIES IN PLACE. FORM 990, PART VI, SECTION B. POLICIES, LINE 15A AND 15B NO DIRECTORS ARE COMPENSATED BY THE PLAN, THEREFORE, THERE IS NO APPROVAL PROCESS FOR APPROVING DIRECTOR COMPENSATION. FORM 990, PART VII, SECTION A OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES THE PLAN IS MANAGED BY THE NATIONAL CARRIERS' CONFERENCE COMMITTEE. THE COMMITTEE IS THE PLAN SPONSOR AND IS LOCATED AT: NATIONAL CARRIERS' CONFERENCE COMMITTEE 251 - 18TH STREET, SOUTH SUITE 750 ARLINGTON, VA 22202 THE COMMITTEE MEMBERS RECEIVE NO COMPENSATION FROM THE PLAN FOR THEIR SERVICES. FORM 990, PART IX STATEMENT OF FUNCTIONAL EXPENSES DENTAL CLAIMS $87,120,323 TOTAL BENEFITS PAID TO OR FOR MEMBERS $87,120,323 National Railway Labor Conference 251 - 18th St South Ste 750 Arlington VA 22202 362491193 National repr VA 501(C)(6) NA false RR EE's Nat'l Early Rtrmt Major Med Plan 251 - 18th St South Ste 750 Arlington VA 22202 521184357 Employee Welf VA 501(C)(9) NA false Maint of Way EE's Supp Sick Benefit Plan 251 - 18th St South Ste 750 Arlington VA 22202 521162945 Employee Welf VA 501(C)(9) NA false SSBP Covering RR Shop Craft & Signal EEs 251 - 18th St South Ste 750 Arlington VA 22202 521162946 Employee Welf VA 501(C)(9) NA false The RR EE's National Health FSA Plan 251 - 18th St South Ste 750 Arlington VA 22202 800868908 Employee Welf VA 501(C)(9) NA false NATIONAL Carriers Conference Committee 251 - 18th St South Ste 750 ARLINGTON VA 22202 521036399 PLAN SPONSOR VA 501(C)(9) N/A false National Railroad Passenger Corporation CONTRIBUTING EMPL NA false Belt Railway Company of Chicago CONTRIBUTING EMPL NA false Burlington Northern Inc CONTRIBUTING EMPL NA false West Fruit Express CONTRIBUTING EMPL NA false Central California Traction Co CONTRIBUTING EMPL NA false Chicago South Shore&South Bend Railroad CONTRIBUTING EMPL NA false Conrail Corporation CONTRIBUTING EMPL NA false Csx Transportation Corporation CONTRIBUTING EMPL NA false Delaware & Hudson Railway CONTRIBUTING EMPL NA false Fore River Transportation CONTRIBUTING EMPL NA false Idaho & Sedalia Transportation CONTRIBUTING EMPL NA false Illinois Central Railroad CONTRIBUTING EMPL NA false Indiana Harbor Belt Railroad CONTRIBUTING EMPL NA false Iowa Interstate Railroad CONTRIBUTING EMPL NA false Kansas City Southern Railway CONTRIBUTING EMPL NA false Kansas City Terminal Railway CONTRIBUTING EMPL NA false Longview Switching Company CONTRIBUTING EMPL NA false Los Angeles junction Railroad CONTRIBUTING EMPL NA false Mississippi Export Railroad CONTRIBUTING EMPL NA false NE Illinois Regional Commuter RR Corp CONTRIBUTING EMPL NA false Norfolk Southern Corporation CONTRIBUTING EMPL NA false Northern Indiana Commuter Transportation CONTRIBUTING EMPL NA false Path - Port Authority NY & NJ CONTRIBUTING EMPL NA false Port Terminal Railroad Association CONTRIBUTING EMPL NA false Portland Terminal Railroad CONTRIBUTING EMPL NA false Providence & Worchester CONTRIBUTING EMPL NA false Soo Line Railroad Company CONTRIBUTING EMPL NA false Springfield Terminal Railway CONTRIBUTING EMPL NA false Stockton Terminal & Eastern Railroad CONTRIBUTING EMPL NA false Terminal Railway Alabama State Docks CONTRIBUTING EMPL NA false Terminal Railroad Assoc of ST Louis CONTRIBUTING EMPL NA false Texas City Terminal Railway Co CONTRIBUTING EMPL NA false Texas Mexican Railway Company CONTRIBUTING EMPL NA false The Alaska Railroad CONTRIBUTING EMPL NA false The Colorado And Wyoming Railway CONTRIBUTING EMPL NA false The Louisiana & NW Railroad Company CONTRIBUTING EMPL NA false The Pacific & Arctic Railway And Navigat CONTRIBUTING EMPL NA false Union Pacific Railroad Co CONTRIBUTING EMPL NA false Union Railroad Company CONTRIBUTING EMPL NA false Wichita Terminal Association CONTRIBUTING EMPL NA false Chicago Rail Link CONTRIBUTING EMPL NA false Great Western Railway of Colorado CONTRIBUTING EMPL NA false Palmetto Public Railway System CONTRIBUTING EMPL NA false Transit America CONTRIBUTING EMPL NA false Pittsburg & Shawnut CONTRIBUTING EMPL NA false New Orleans Public Belt Railroad CONTRIBUTING EMPL NA false Herzog Transit CONTRIBUTING EMPL NA false Gary Railroad CONTRIBUTING EMPL NA false false false false false false false false false false false false false false false false false false false false