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        <ExplanationTxt>BARNHART CRANE &amp; RIGGING BARNHART CRANE &amp; RIGGING SECRETARY TRUSTEE BOTH WORK FOR SAME COMPANY. IRONWORKERS LOCAL 167 IRONWORKERS LOCAL 167 CHAIRMAN TRUSTEE BOTH WORK FOR SAME LOCAL.</ExplanationTxt>
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        <ExplanationTxt>SOUTHERN BENEFIT ADMINISTRATORS, INC.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EMPLOYER TRUSTEES ARE APPOINTED TO THE BOARD BY THE EMPLOYERS ASSOCIATION AND THE UNION TRUSTEES ARE APPOINTED TO THE BOARD BY THE IRONWORKERS LOCAL NO. 167.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
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        <ExplanationTxt>THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES.</ExplanationTxt>
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        <ExplanationTxt>THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST. ALL COMMUNICATIONS INCLUDE REFERENCE TO DOCUMENTS BEING AVAILABLE UPON REQUEST.</ExplanationTxt>
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