2021-11-11T13:34:09-06:00 2020-12-31 030583064 TMDG LLC 500 EAST PRATT ST SUITE 525 BALTIMORE MD 21202 990 2020-01-01 521102730 THE RAILROAD EMPLOYEES NATIONAL DENTAL PLAN RAIL 5713367600 251 - 18TH STREET SOUTH NO 750 ARLINGTON VA 22202 BRENDAN M BRANON NCCC CHAIRMAN 5713367600 2021-11-11 1 BRENDAN BRANON 999009999 TIMOTHY A HELLER CPA P01620002 4437431277 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z 251 - 18TH STREET SOUTH NO 750 ARLINGTON VA 22202 88538513 0 X N/A X 1976 VA EMPLOYEE HEALTH BENEFITS 7 6 0 0 0 0 0 0 94983479 88511840 413329 26673 0 0 95396808 88538513 0 0 103134008 85583149 0 0 0 0 0 4822026 4171403 107956034 89754552 -12559226 -1216039 19432620 18140273 333541 257233 19099079 17883040 EMPLOYEE HEALTH BENEFITS 0 0 PROVIDES DENTAL BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR BENEFICIARIES. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 7 6 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 X THE PLAN 5713367600 251 - 18TH STREET SOUTH SUITE 750 ARLINGTON VA 22202 X BRENDAN BRANNON NCCC CHAIRMAN 2.00 38.00 X 0 885184 96811 ROB KAROV NCCC COMM MBR 1.00 39.00 X 0 0 0 SCOTT WEAVER NCCC COMM MBR 1.00 39.00 X 0 0 0 THOMAS SULLIVAN NCCC COMM MBR 1.00 39.00 X 0 0 0 MAQUI PARKERSON REPLACED NCCC COMM MBR 1.00 39.00 X 0 0 0 ROD DOERR NCCC COMM MBR 1.00 39.00 X 0 0 0 JACOB MCCAHILL NCCC COMM MBR 1.00 39.00 X 0 0 0 JEFF WALL NCCC COMM MBR 1.00 39.00 X 0 0 0 0 885184 96811 0 0 1 0 AETNA INC 151 FARMINGTON AVENUE HARTFORD CT 06186 CONTR ADMINISTRATOR 3943724 TMDG LLC 500 E PRATT STREET STE 525 BALTIMORE MD 21202 AUDIT & RELATED SRVS 142724 2 EMPLOYER CONTRIBUTIONS 900099 86804957 86804957 COBRA CONTRIBUTIONS 900099 1706883 1706883 88511840 26673 26673 88538513 88511840 0 26673 X 85583149 142724 25497 4358 ADMINISTRATION 3998824 89754552 9923581 9924265 9509039 8216008 19432620 18140273 333541 257233 333541 257233 X 0 0 0 0 19099079 17883040 19099079 17883040 19432620 18140273 -1216039 0 X 0 1 X 1 0 0 X 88513016 0 88513016 25497 25497 88538513 89729055 0 89729055 25497 25497 89754552 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 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 2020 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. 0 0 0 BRENDAN BRANNON NCCC CHAIRMAN 0 513374 0 371000 0 810 0 25852 0 75859 0 986895 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, 2020 AND 2019. 2020 2019 DENTAL CLAIMS PAYABLE $ 1,723,401 $ 1,921,431 CLAIMS INCURRED BUT NOT REPORTED 5,655,379 5,651,556 ACCUMULATED ELIGIBILITY CREDIT AND EXTENDED BENEFIT COVERAGE 10,504,260 11,526,092 TOTAL PLAN BENEFIT OBLIGATIONS $ 17,883,040 $ 19,099,079 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 $85,583,149 TOTAL BENEFITS PAID TO OR FOR MEMBERS $85,583,149 NATIONAL RAILWAY LABOR CONFERENCE 251 - 18TH ST SOUTH SUITE 750 ARLINGTON VA 22202 362491193 NATIONAL REPRESENTATION OF RAILROAD INDUSTRY. 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