2011-11-15T12:47:50-06:00 2010-12-31 SALIBELLO & BRODER LLP 633 THIRD AVENUE NEW YORK NY 10017 990 2010-01-01 207392576 DANA NON-UNION RETIREE VEBA TRUST C/O CT CORPORATION DANA 3126410060 1300 EAST 9TH STREET CLEVELAND OH 44114 MICHAEL R CARRIGAN 3126410060 2011-11-15 1 JAMES P WETZOLD 2123155000 2010 2016-03-07 17:11:31Z MICHAEL R CARRIGAN 1300 EAST 9TH STREET CLEVELAND OH 44114 149208571 0 X WWW.DANARETIREES.COM X 501(C)(9) 2007 OH THE PLAN WAS ESTABLISHED AS A VOLUNTARY EMPLOYEE BENEFITS ASSOCIATION ("VEBA") TO PROVIDE CERTAIN MEDICAL AND PRESCRIPTION DRUG BENEFITS TO ELIGIBLE NON-UNION RETIRED EMPLOYEES, SURVIVING SPOUSES AND DEPENDENTS. 5 5 0 0 0 0 0 0 6377200 5154149 -4850206 4699824 0 0 1526994 9853973 0 0 9110522 9389970 25900 25900 0 0 0 1734106 1128943 10870528 10544813 -9343534 -690840 64386647 65006350 1527825 1384525 62858822 63621825 THE PLAN WAS ESTABLISHED AS A VOLUNTARY EMPLOYEE BENEFITS ASSOCIATION ("VEBA") TO PROVIDE CERTAIN MEDICAL AND PRESCRIPTION DRUG BENEFITS TO ELIGIBLE NON-UNION RETIRED EMPLOYEES, SURVIVING SPOUSES AND DEPENDENTS. 0 0 PROVIDES CERTAIN MEDICAL AND PRESCRIPTION DRUG BENEFITS TO ELIGIBLE NON-UNION RETIRED EMPLOYEES, SURVIVING SPOUSES AND DEPENDENTS. 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 1 1 0 X COMPREHENSIVE BENEFITS CONSULTANTS 8669143768 1800 WALT WHITMAN ROAD MELVILLE NY 11747 MICHAEL R CARRIGAN 12.00 X 6700 0 0 THOMAS SCHLEMMER 12.00 X 4800 0 0 EDWARD BALCAR 12.00 X 4800 0 0 JOHN BLACK 12.00 X 3600 0 0 DONNA R DOYLE 12.00 X 4800 0 0 EDWARD J COLE 12.00 X 1200 0 0 25900 0 0 0 0 0 0 COMPREHENSIVE BENEFITS CONSULTANTS 1800 WALT WHITMAN ROAD MELVILLE NY 11747 CONTRACT AND CLAIMS ADMINISTRATOR 489336 RBC WEALTH MANAGEMENT 1000 NORTH WATER STREET SUITE 1500 MILWAUKEE WI 53202 INVESTMENT CUSTODIAN 264801 THE SEGAL COMPANY 1920 N STREET NW SUITE 400 WASHINGTON DC 200361659 ACTUARY 126847 STAHL COWEN CROWLEY ADDIS LLC 55 WEST MONROE STREET CHICAGO IL 60603 LEGAL 123689 4 PARTICIPANTS CONT. 525100 5154149 5154149 5154149 1649946 1649946 142404476 139354598 3049878 3049878 3049878 9853973 5154149 0 4699824 9389970 25900 123689 18746 282112 620005 45050 1922 37419 0 0 10544813 891556 877713 3498229 2046110 332125 293445 59510700 52326697 9297137 154037 165248 64386647 65006350 17825 15525 1510000 1369000 1527825 1384525 X 0 0 0 0 62858822 63621825 62858822 63621825 64386647 65006350 X -690840 1453843 X X 0 1 1 X 0 0 HEDGE FUND - COMMON SENSE LONG-BIASED OFFSHORE LTD. 3131648 F U.S. GOVERNMENT OBLIGATIONS - MORTGAGE POOLED SECURITIES 4388167 F CORPORATE BONDS - COLLATERALIZED MORTG OBLIG'S AND ASSET BACKED SECURITIES 1777322 F 9297137 BENEFIT CLAIMS PAYABLE 1369000 1369000 9853973 10544813 -690840 1453843 1453843 763003 11025704 1453843 1453843 9571861 282112 282112 9853973 10403701 141000 141000 10262701 282112 282112 10544813 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE PLAN EVALUATES EACH TAX POSITION INDIVIDUALLY USING THE RECOGNITION AND MEASUREMENT CRITERIA ESTABLISHED IN THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, "INCOME TAXES." THAT IS, FIRST, THE PLAN RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION IF IT DETERMINES THAT IT IS MORE LIKELY THAN-NOT (I.E., A LIKELIHOOD OF MORE THAN 50 PERCENT), BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED ON EXAMINATION. THEN, THE PLAN MEASURES THE AMOUNT OF BENEFIT DERIVED FROM SUCH TAX POSITION AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50 PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT. THE DIFFERENCE BETWEEN A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AND THE TAX BENEFIT RECOGNIZED AND MEASURED ACCORDING TO THE AFOREMENTIONED CRITERIA IS AN UNRECOGNIZED TAX BENEFIT FOR WHICH A LIABILITY IS CREATED (AND AN EXPENSE IS RECORDED). THE PLAN CLASSIFIES INTEREST AND PENALTIES ASSOCIATED WITH THE LIABILITY FOR UNRECOGNIZED TAX BENEFITS AS INCOME TAX EXPENSE. MANAGEMENT HAS DETERMINED THAT THE PLAN HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION. THE PLAN IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2007. PART XIII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFIT CLAIMS PAYABLE 141,000. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PROVIDED TO AND REVIEWED BY THE ADMINISTRATIVE BOARD BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS INVOLVED COMPARISON OF COMPENSATION IN SIMILAR VEBA'S FOR CHAIRMAN AND OTHER TRUSTEES. THIS PROCESS WAS LAST UNDERTAKEN FOR ALL THE TRUSTEES IN 2008. FORM 990, PART VI, SECTION C, LINE 18 THE DOCUMENTS OF THE PLAN ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS OF THE PLAN ARE AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 1,453,843. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.