UNITED FOOD & COMMERCIAL WORKERS UNIONS & EMPLOYERS HEALTH PLAN: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: UNITED FOOD & COMMERCIAL WORKERS UNIONS & EMPLOYERS HEALTH PLAN (EIN 39-0979166)
Tax period: 2011-12-01 to 2012-11-30
Filed: 2013-07-12
IRS object ID: 201311939349300731
Schema version: 2011v1.5
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-07-12T12:26:21-05:00	Timestamp
Tax Period End Date	2012-11-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	391531945	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FREYBERG HINKLE ASHLAND POWERS & STOWELL	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	15420 W CAPITOL DR	AddressLine1
City	BROOKFIELD	City
State	WI	State
ZIP Code	530052621	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-12-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	390979166	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	UNITED FOOD & COMMERICAL WORKERS	BusinessNameLine1
Business Name Line2	UNIONS & EMPLOYERS HEALTH PLAN	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	UNIT	NameControl
Phone	4144762523	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2100 NORTH MAYFAIR ROAD	AddressLine1
City	MILWAUKEE	City
State	WI	State
ZIP Code	53226	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JOHN EIDEN	Name
Title	CHAIRMAN	Title
Phone	4144762523	Phone
Date Signed	2013-07-12	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JAMES M ASHLAND CPA	Name
PTIN	P00241858	PTIN
Phone	2627846210	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JOHN EIDEN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	2001 N MAYFAIR RD	AddressLine1
City	MILWAUKEE	City
State	WI	State
ZIP Code	53226	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	12039560	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1960	YearFormation
State Legal Domicile	WI	StateLegalDomicile
Activity Or Mission Description	HEALTH PLAN	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	6954096	ProgramServiceRevenuePriorYear
Program Service Revenue CY	5702401	ProgramServiceRevenueCY
Investment Income Prior Year	0	InvestmentIncomePriorYear
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	26564	OtherRevenuePriorYear
Other Revenue Current Year	19936	OtherRevenueCurrentYear
Total Revenue Prior Year	6980660	TotalRevenuePriorYear
Total Revenue Current Year	5722337	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	4395758	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	5105016	BenefitsPaidToMembersCY
Salaries Etc Prior Year	0	SalariesEtcPriorYear
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	824299	OtherExpensePriorYear
Other Expenses Current Year	674386	OtherExpensesCurrentYear
Total Expenses Prior Year	5220057	TotalExpensesPriorYear
Total Expenses Current Year	5779402	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1760603	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-57065	RevenuesLessExpensesCY
Total Assets BOY	4238388	TotalAssetsBOY
Total Assets EOY	4246933	TotalAssetsEOY
Total Liabilities BOY	518581	TotalLiabilitiesBOY
Total Liabilities EOY	584191	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	3719807	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	3662742	NetAssetsOrFundBalancesEOY
Mission Description	NONE	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	4327039	Expense
Description	ACCIDENT, HEALTH, LOSS-OF-TIME, DENTAL, LIFE, VISION CARE BENEFIT PAYMENTS TO PARTICIPANTS.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	813805	Expense
Description	PRESCRIPTION DRUG PROGRAM BENEFITS PAID ON BEHALF OF PARTICIPANTS.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Description	LIFE INSURANCE BENEFITS PAID ON BEHALF OF PARTICIPANTS.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	5140844	TotalProgramServiceExpense
Described In501 C3	0	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	0	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	118	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Form8899 Filed	0	Form8899Filed
Form1098 C Filed	0	Form1098CFiled
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	0	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	0	ConflictOfInterestPolicy
Whistleblower Policy	0	WhistleblowerPolicy
Document Retention Policy	0	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	ZENITH AMERICAN SOLUTIONS	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	4144762523	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2100 N MAYFAIR ROAD	AddressLine1
City	MILWAUKEE	City
State	WI	State
ZIP Code	53226	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JOHN EIDEN
CHAIRMAN/UNION TRUSTEE	0.00	X	X	0	0	0
GRANT WITHERS
UNION TRUSTEE	0.00	X		0	0	0
PAUL BUTERA
EMPLOYER TRUSTEE	0.00	X		0	0	0
MARK CULOTTA
ALTERNATE UNION TRUSTEE	0.00	X		0	0	0
CHAD WHITESIDE
ALTERNATE UNION TRUSTEE	0.00	X		0	0	0
DARREN HORNDASCH
SECRETARY/EMPLOYER TRUSTEE	0.00	X	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYER CONTRIBUTIONS	525100	5687101	5687101
SELF-PAY CONTRIBUTIONS	525100	15300	15300

Field	Value	IRS element (for citing)
Total Program Service Revenue	5702401	TotalProgramServiceRevenue

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	6317223	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	6317223	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	0	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PRESCRIPT PROG REBATE	525100	16211	16211
WITHDRAWAL LIABILITY	525100	3725	3725

Field	Value	IRS element (for citing)
Total Other Revenue	19936	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	5722337	TotalRevenueColumn
Related Or Exempt Function Income	5722337	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	5105016	Total
Program Services	5105016	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	450717	Total
Management And General	450717	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	50343	Total
Management And General	50343	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	23100	Total
Management And General	23100	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	1500	Total
Management And General	1500	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	15283	Total
Management And General	15283	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	1224	Total
Management And General	1224	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	13129	Total
Management And General	13129	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral	Program ServicesProgramServices
CONSULTANT FEES	48930	48930
COST CONTAINMENT PROGRA	34895		34895
BANK SERVICE FEES	10859	10859
FIELD AUDIT FEES	10615	10615

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	13791	Total
Program Services	933	ProgramServices
Management And General	12858	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	5779402	Total
Program Services	5140844	ProgramServices
Management And General	638558	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	42464	BOY
EOY	4131421	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	81247	BOY
EOY	77747	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	41747	BOY
EOY	37765	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	4072930	BOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	4238388	BOY
EOY	4246933	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	196182	BOY
EOY	214191	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	322399	BOY
EOY	370000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	518581	BOY
EOY	584191	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	3719807	BOY
EOY	3662742	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3719807	BOY
EOY	3662742	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	4238388	BOY
EOY	4246933	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-57065	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	0	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	CLAIMS PAYABLE	Description
Amount	$370,000	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	370000	TotalOfAmounts
Total Revenue	5722337	TotalRevenue
Total Expenses	5779402	TotalExpenses
Excess Or Deficit For Year	-57065	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-57065	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	5720837	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	5720837	RevenueSubtotal
Investment Expenses Not Included	1500	InvestmentExpensesNotIncluded
Revenue Not Rptd On Fin Stmt	1500	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	5722337	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	5730301	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	5730301	ExpensesSubtotal
Investment Expenses Not Included2	1500	InvestmentExpensesNotIncluded2
Other Expenses Not Included	47601	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	49101	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	5779402	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	PART X:	U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE MANAGEMENT OF AN ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND TO RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. PLAN MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF NOVEMBER 30, 2012 THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PLAN MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR CLOSED YEARS FOR WHICH THE STATUTE OF LIMITATIONS HAS EXPIRED.
PART XIII, LINE 4B - OTHER ADJUSTMENTS:		INCREASE IN CURRENT YEAR CLAIMS PAYABLE

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

Return ReferenceReturnReference	ExplanationExplanation
FORM 990, PART VI, SECTION B, LINE 11	THE FORM 990 IS PROVIDED TO THE FUND'S RECORDKEEPER. THEY REVIEW IT AND APPROVE IT, THEN PRESENT THE FORM 990 TO THE BOARD OF TRUSTEES FOR REVIEW AND FILING APPROVAL.
FORM 990, PART VI, SECTION C, LINE 19	THEY ARE AVAILABLE UPON REQUEST.
	FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, THE PLAN'S FINANCIAL STATEMENTS, AND FOR THE SELECTION OF AN INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.