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            <AddressLine1Txt>6303 OWENSMOUTH AVE STE 900 F872</AddressLine1Txt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS PREPARED BY BP CORPORATION INTERNAL ACCOUNTING RESOURCES AVAILABLE TO THE TRUST, AND THEN SENT TO ATTORNEYS AND TAX PROFESSIONALS FOR THEIR REVIEW. AFTER THE REVIEW IS COMPLETED AND AGREED UPON, IT IS SIGNED BY THE TRUSTEE. THE FINAL SIGNED FORM 990 IS THEN SUBMITTED FOR FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TRUST DOES NOT HAVE TOP MANAGEMENT OFFICIALS OR EMPLOYEES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL VEBA DOCUMENTS ARE AVAILABLE TO BENEFICIARIES UPON REQUEST. SUMMARIZED FINANCIAL RESULTS FOR THE VEBA ARE SUPPLIED TO BENEFICIARIES EACH YEAR WITH A SUMMARY ANNUAL REPORT, AVAILABLE BY BOTH REGULAR MAIL AND E-MAIL AND SUBJECT TO REQUIREMENTS UNDER ERISA, WITH COPIES OF THE UNDERLYING BENEFIT PLANS' FORM 5500 AND ATTENDANT SCHEDULES AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VII</FormAndLineReferenceDesc>
        <ExplanationTxt>PART VII- COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, HIGHEST COMPENSATED EMPLOYEES, AND INDEPENDENT CONTRACTORS SECTION A- LINE 1(B) AVERAGE HOURS PER WEEK DEVOTED TO POSITION: AS TRUSTEE, JPMORGAN CHASE PROVIDED ADMINISTRATIVE SERVICES FOR THE ORGANIZATION. THESE SERVICES REQUIRED NUMEROUS INDIVIDUAL BANK EMPLOYEES' INVOLVEMENT IN THE ACTIVITIES OF THE ORGANIZATION AND THUS CANNOT BE QUANTIFIED ON AN HOURLY BASIS. THEREFORE, THE TRUSTEE FEES WERE NOT BASED UPON AN HOURLY BASIS, BUT WERE CALCULATED BASED UPON FACTORS SUCH AS THE MARKET VALUE OF THE ACCOUNT IN ACCORDANCE WITH JPMORGAN CHASE'S AGREEMENT WITH THE ORGANIZATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII</FormAndLineReferenceDesc>
        <ExplanationTxt>PART XII- FINANCIAL STATEMENTS AND REPORTING LINE 1: THE ACCOUNTING METHOD USED TO COMPLETE THE FORM 990 IS MODIFIED CASH BASIS. TRUSTEE FEES AND INTEREST INCOME ARE ACCRUED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART IV, QUESTION 12</FormAndLineReferenceDesc>
        <ExplanationTxt>WHILE THE TRUST IS NOT SEPARATELY AUDITED, THE WELFARE PLANS ASSOCIATED WITH THE VEBA HAVE HAD A FINANCIAL STATEMENT AUDIT BY AN INDEPENDENT ACCOUNTANT.</ExplanationTxt>
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        <RelatedOrganizationName>
          <BusinessNameLine1Txt>BP CORPORATION NORTH AMERICA INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>501 WESTLAKE PARK BLVD</AddressLine1Txt>
          <CityNm>HOUSTON</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>770792604</ZIPCd>
        </USAddress>
        <EIN>361812780</EIN>
        <PrimaryActivitiesTxt>OIL &amp; GAS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IN</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>1</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
