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    <Timestamp>2011-09-01T10:42:28-05:00</Timestamp>
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      <GeneralExplanation>
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        <ReturnReference>SECTION B</ReturnReference>
        <Explanation>LINE 11: THE BOARD MEETS REGULARLY TO REVIEW AND APPROVE POLICIES AND DOCUMENTS WITH ITS LEGAL COUNSEL, INCLUDING THE FORM 990. LINE 12C: ON A PERIODIC BASIS THE TRUSTEES REVIEW THE REQUIREMENTS AND DISCUSS ANY QUESTIONS AND ISSUES WITH LEGAL COUNSEL. SECTION C, LINE 19: PUBLICLY DISCLOSABLE DOCUMENTS, POLICIES AND OTHER MEMORANDA ARE AVAILABLE UPON REQUEST FROM ANY MEMBER OF THE BOARD OR BY REQUEST FROM THE VEBA'S ADMINISTRATION OFFICE.</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>LINE 5</ReturnReference>
        <Explanation>UNREALIZED GAINS ON INVESTMENTS TOTALED $1,824,918 DURING 2010.</Explanation>
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