2011-10-25T13:47:49-05:00 2010-12-31 990 2010-01-01 223372287 Retirees Medical Benefits under the Educational Testing Svc Med Dental Plan RETI 6099219000 Rosedale Road MS 56D Princeton NJ 08541 Plan Administrator 6099219000 2011-10-25 2010 2016-03-07 17:11:31Z Thomas J Elliott Rosedale Road MS 56D Princeton NJ 08541 13324291 0 X n/a X 1994 NJ To fund medical and life insurance benefits for eligible retirees of Educational Testing Svc. 0 0 0 0 0 0 0 0 1282735 1264491 -1346012 550324 0 0 -63277 1814815 0 0 5726394 5197813 0 0 0 0 0 640302 607471 6366696 5805284 -6429973 -3990469 27273071 25081702 796967 636632 26476104 24445070 The funding of medical and life insurance benefits for eligible retirees of Educational Testing Service (ETS) pursuant to the terms of the Educational Testing Service Retiree Medical and Life Insurance Plan. 0 0 5197813 1264491 Payment of medical and life insurance benefits to members and insurance premiums. 5197813 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X Michael J Freddo ETS Controller 6099219000 Rosedale Road MS 56D Princeton NJ 08541 Wells Fargo Bank NA 1.00 X 77658 7893 0 77658 7893 0 0 0 0 0 0 Employee contributions 900099 1264491 1264491 1264491 454203 454203 11605597 11509476 96121 96121 96121 1814815 1264491 0 550324 5197813 5197813 22875 22875 Third party administrat 517818 517818 Bank and trustee fees 66778 66778 5805284 5197813 607471 0 86763 36091 468701 190863 21779084 19571800 4938523 5282948 27273071 25081702 26264 44572 770703 592060 796967 636632 X 26476104 24445070 26476104 24445070 27273071 25081702 X -3990469 1959435 X 0 1 0 X 0 0 Archstone Offshore Fund Ltd. 5282948 F 5282948 Payable to ETS M&D plan active employees 592060 592060 1814815 5805284 -3990469 1959435 1959435 -2031034 3774250 1959435 1959435 1814815 0 1814815 5805284 0 5805284 0 5805284 The Trust is intended to meet the qualification requirements pursuant to Section 501(c)9 of the Internal Revenue Code, and, accordingly, the net investment income of the Trust is exempt from income taxes. The Internal Revenue Service issued a favorable determination letter dated October 10, 1995, confirming the tax exempt status of the Trust. ETS believes that the Trust, as amended, continues to qualify and to operate in accordance with applicable provisions of the Code. ETS evaluated the Plans tax positions and concluded that the Plan maintained its tax exempt status and has taken no uncertain tax positions that require adjustment to the financial statements. Therefore, no provision or liability for income taxes is required in the financial statements as of December 31, 2010 and 2009. The Plan is subject to routine examinations by taxing jurisdictions; however, there are currently no examinations for any open tax periods in progress. Plan management believes the Plan is no longer subject to income tax examinations for years prior to 2007. Wells Fargo Bank NA Dir. Trustee & Cust. 66778 Investment Management Fees 0 Form 990, Part VI, Section A, line 6 The members are the beneficiaries of the ETS Retiree VEBA. Form 990, Part VI, Section A, line 8a Please see General Explanation below. Form 990, Part VI, Section A, line 8b Please see General Explanation below. Form 990, Part VI, Section B, line 11 Please see General Explanation below. The Form 990 was reviewed in detail by ETS senior management prior to filing. Form 990, Part VI, Section C, line 19 Currently, the Educational Testing Service Retiree Medical and Life Insurance Plan (the ETS Retiree VEBA), does not make its governing documents or financial statements available to the general public. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized gains on investments: 1,959,435. Form 990, Part VI, Section A, Lines 1a and 1b: Please see General Explanation below. Form 990, Part VI, Section B, Lines 12, 13, and 15: Please see General Explanation below. Educational Testing Service Rosedale Road MS 56D Princeton NJ 08541 210634479 Educational Testing NY 501(c)(3) 9 0 Educational Testing Service Medical and Dental Benefits Plan Rosedale Road MS 56D Princeton NJ 08541 222680630 Benefit Plan NJ 501(c)(9) Educational Testing Service 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 Educational Testing Service Medical and Dental Benefits Plan O 4509428 Cash