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    <Timestamp>2011-11-08T13:30:11-06:00</Timestamp>
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        <BusinessNameLine1>ERNST &amp; YOUNG US LLP</BusinessNameLine1>
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        <BusinessNameLine1>GEN DYNAMICS ADVANCED TECH SYS REP</BusinessNameLine1>
        <BusinessNameLine2>EMPLYS POSTRETIREMENT HEALTH BENEFIT TRUST</BusinessNameLine2>
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      <GeneralExplanation>
        <Identifier>MEETINGS HELD AND ACTIONS TAKEN BY GOVERNING BODY</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 8</ReturnReference>
        <Explanation>Northern Trust Company is the institutional trustee of this Voluntary Employees' Beneficiary Association under IRC 501(c )(9) formed to fund certain welfare benefits of current and former employees of General Dynamics Corporation and its subsidiaries. There are no meetings of the governing body or committees to document.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>REVIEW OF FORM 990</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11A</ReturnReference>
        <Explanation>An accounting firm prepares Form 990 from data provided by trustee Northern Trust Company. The return is reviewed by Human Capital Processes group at General Dynamics. The return is sent to the Trustee before filing for signature.</Explanation>
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      <GeneralExplanation>
        <Identifier>DOCUMENTS</Identifier>
        <ReturnReference>FORM 990, PART VI, LINE 19</ReturnReference>
        <Explanation>NO DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC.</Explanation>
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      <GeneralExplanation>
        <Identifier>OTHER CHANGES IN NET ASSETS OR FUND BALANCES</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5</ReturnReference>
        <Explanation>CHANGE IN UNREALIZED GAINS: $159,551.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>METHOD OF ACCOUNTING</Identifier>
        <ReturnReference>FORM 990, PART XII, LINE 1</ReturnReference>
        <Explanation>MODIFIED CASH.</Explanation>
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