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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, Line 3:</Identifier>
        <Explanation>The trust operates for the exclusive purpose of funding health benefit payments sponsored by Avaya Inc. The trust does not operate independently with respect to conducting business and, as such, does not hold board meetings. All administrative activities involved with respect to the trust are facilitated by the pension and benefit investment committee of Avaya Inc.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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        <Explanation>A member of the pension and benefit investment committee of Avaya Inc. reviews the Form 990 prior to filing.</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section C, Line 19:</Identifier>
        <Explanation>No documents available to the public.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VII Contract Addresses for Officers, Directors, Etc:</Identifier>
        <Explanation>BNY Mellon - 135 Santilli Highway, Everett, MA 02149-1950</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part XI, Line 5, Changes in Net Assets:</Identifier>
        <Explanation>Net Unrealized Loss on Investments - 67,000</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR">
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>AVAYA INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>211 MT AIRY ROAD</AddressLine1>
          <City>BASKING RIDGE</City>
          <State>NJ</State>
          <ZIPCode>07920</ZIPCode>
        </AddressUS>
        <EIN>223713430</EIN>
        <PrimaryActivity>Telecommunication</PrimaryActivity>
        <LegalDomicileState>DE</LegalDomicileState>
        <TypeOfEntity>C Corp</TypeOfEntity>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>true</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>true</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>true</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>