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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2 - FIN 48 FOOTNOTE:</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management evaluated the tax positions taken and concluded that as of June 30, 2017 there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III, LINE 4A - PROGRAM SERVICE:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION SERVES AS A FUNDING MEDIUM FOR CERTAIN BENEFITS THAT ARE SELF-INSURED BY THE NATIONAL HOCKEY LEAGUE PLAYERS' ASSOCIATION, MEMBER CLUBS AND PROVIDED UNDER THE NATIONAL HOCKEY LEAGUE PLAYERS' HEALTH AND BENEFITS FUND. ACTIVE PLAYERS ARE AUTOMATICALLY COVERED BY HEALTH INSURANCE THAT IS PROVIDED BY THE ORGANIZATION WHEREAS COVERAGE FOR RETIRED PLAYERS IS ON AN ELECTIVE AND SELF-PAY BASIS. IN ADDITION, COVERAGE IS PROVIDED FOR NHLPA STAFF. THE ORGANIZATION COVERS ALL REASONABLE AND CUSTOMARY MEDICAL EXPENSES INCURRED BY THE PARTICIPANTS, INCLUDING THEIR ELIGIBLE DEPENDENTS, AS A DIRECT RESULT OF INJURY OR ILLNESS. ACTIVE NHL PLAYERS OF THE VARIOUS NHL TEAMS, AND THEIR ELIGIBLE DEPENDENTS, ARE AUTOMATICALLY COVERED BY DENTAL INSURANCE PROVIDED BY THE FUND. THE DENTAL INSURANCE COVERS ALL ELIGIBLE DENTAL EXPENSES THAT ARE NOT RELATED TO OCCUPATIONAL INJURY OR OCCUPATIONAL DENTAL DISEASE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIP:</FormAndLineReferenceDesc>
        <ExplanationTxt>TRUSTEES CRAIG HARNETT AND JESSICA BERMAN SERVE AS SENIOR EXECUTIVE VP/CFO AND VP OF SPECIAL PROJECTS &amp; CORPORATE SOCIAL RESPONSIBILITY OF THE NATIONAL HOCKEY LEAGUE, RESPECTIVELY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, SECTION A, LINE 7A - APPOINTMENT OF TRUSTEES:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD SHALL CONSIST OF TWO MEMBER CLUB TRUSTEES APPOINTED BY THE LEAGUE AND TWO PARTICIPANT TRUSTEES APPOINTED BY THE PLAYERS' ASSOCIATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, SECTION A, LINE 8B - OTHER COMMITTEES WITH AUTHORITY:</FormAndLineReferenceDesc>
        <ExplanationTxt>NO OTHER COMMITTEES EXIST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROCESS FOR REVIEW OF THE FORM 990 BY MEMBERS OF THE GOVERNING BODY AND MANAGEMENT IS AS FOLLOWS; THE MEMBERS OF THE GOVERNING BODY AND THE INDEPENDENT TAX CONSULTANTS HAVE DISCUSSED AND REVIEWED IN DETAIL THE COMPLETED DRAFT FORM 990. QUESTIONS WERE ANSWERED AND THE TAX FORMS WERE ADJUSTED ACCORDINGLY. ONCE THE MEMBERS OF THE GOVERNING BODY APPROVED THE FORM 990, IT WAS SIGNED BY AN AUTHORIZED OFFICER AND FILED ELECTRONICALLY WITH IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, SECTION B, LINE 15 - REVIEW PROCESS OF COMPENSATION:</FormAndLineReferenceDesc>
        <ExplanationTxt>NATIONAL HOCKEY LEAGUE PLAYERS' HEALTH AND BENEFITS FUND DOES NOT HAVE A COMPENSATION DETERMINATION PROCESS FOR TOP MANAGEMENT OFFICIALS, KEY EMPLOYEES OR OTHER OFFICERS DUE TO THERE BEING NO COMPENSATED EMPLOYEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, SECTION C, LINE 19 - GOVERNING DOCUMENTS AND POLICIES:</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL NATIONAL HOCKEY LEAGUE PLAYERS' HEALTH AND BENEFITS FUND DOCUMENTS THAT ARE REQUIRED TO BE OPEN FOR PUBLIC INSPECTION ARE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
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