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      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION C, LINE 19</Identifier>
        <ReturnReference>THE VEBA TRUST MAKES AVAILABLE UPON REQUEST DOCUMENTS SUBMITTED</ReturnReference>
        <Explanation>WITH FORM 1024</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW</Identifier>
        <Explanation>AS TRUSTEE OF THE VEBA TRUST, A FIDUCIARY DUTY IS OWED THE VEBA TRUST. COMPLYING WITH THE TERMS AND CONDITIONS OF THE TRUST INSTRUMENT, IN CONJUNCTION WITH THE INTERNAL POLICIES AND PROCEDURES OF THE TRUSTEE, WHICH INCLUDES THE PREPARATION, REVIEW, AND FILING OF FORM 990 TO SATISFY THE TRUSTEE'S DUTY OF CARE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>DESCRIPTION FOR MAKING DOCUMENTS PUBLIC</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 18</ReturnReference>
        <Explanation>THE VEBA TRUST MAKES AVAILABLE UPON REQUEST DOCUMENTS SUBMITTED WITH FORM 1024.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>EXPLANATION FOR FORM 990, PART XI, LINE 9</Identifier>
        <Explanation>INCOME POSTED IN 2012, REPORTED ON 2011 RETURN--$264,854. INCOME POSTED IN 2013, TAXABLE IN 2012--($212,817).</Explanation>
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