Rochester General Health System Workers' Compensation Trust

“The organization is a membership trust under new york state workers' compensation law section 50. The organization's members are the following related not for profit organizations: rochester general hospital newark wayne community hospital rochester general long term care, inc. D/b/a hill haven nursing home independent living for seniors the genesee hospital rochester mental health center rochester general health system grhs foundation, inc. Newark wayne community hospital foundation rochester general hospital foundation rochester general hudson housing”

“Directors are elected from among nominees chosen by the governance and nominating committee of the trust's sole corporate member, rochester general health system.”

“Rghs, as the sole corporate member, also has the right to approve or ratify significant decisions of the organization's governing body including the amendment of trust documents, the removal of members of the governing body and the decision to dissolve the organization.”

“Prior to filing, a copy of the form 990 is provided to, and reviewed with, all members of the audit and compliance committee. This review is performed in consultation with the organization's tax advisors, and is based on the organization's audited financial statements and other relevant information for the appropriate time period.”

“Upon employment, all employees receive the ethical standard of conduct booklet for which they sign a receipt of acknowledgement. Conflict of interest is defined, as is management of conflict of interest. Employees are required to disclose and seek resolution to any actual or potential conflict of interest before taking a potentially improper action and thereafter, annually, each key employee and officer of the organization is required to complete a conflict of interest form, providing management with sufficient information about his/her personal interests and relationships so that management can (1) determine whether any actual or perceived conflict of interest exists, and (2) monitor work assignments to avoid placing the key employee or officer in a position where there may be a question as to his/her objectivity as well as to avoid any appearance of impropriety. Throughout the year, key employees and officers of the organization are also required to notify management promptly if any change to their disclosures occurs. Board members leave the room during discussions and abstain from voting when they have a conflict of interest. In addition, each member of the board of directors must also complete a conflict of interest and disclosure form, which must be submitted to the general counsel.”

“The organization's officer and key employee compensation arrangements are reviewed and approved by the compensation committee of the rochester general health system, a related not-for-profit organization. Information reviewed for the officer/key employee includes comparable data from similar size tax exempt organizations in the western new york community as well as compensation for these positions (as disclosed on form 990) with other organizations in the health care industry that are of similar size, demographics and geography. Review and approval of the compensation arrangement by the compensation committee is documented.”

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request at its administrative offices of the affiliated health system at 100 kings highway south rochester, ny 14617. A nominal fee is charged if copies are requested.”

“The process has not changed from the prior year.”

“Statement pursuant to treas reg sec 1 6038-2(j)(3): the following information is submitted with respect to rochester general health system workers' compensation trust's form 5471 (information return of us persons with respect to certain foreign corporations) filing requirement for the entity below name of foreign corporation greater rochester assurance company, ltd beginning tax year of foreign corporation january 1, 2013 ending tax year of foreign corporation december 21, 2013 the form 5471 filing requirement for this foreign coproration for categories 4 and 5 have been satisfied by inclusion in the following us filer's tax return name of us filer rochester general health system address of us filer 100 kings highway south rochester, ny 14617 ein or ssn 22-2551509 ending tax year of us filer december 31, 2013 type of return filed 990-t irs service center where return filed ogden, utah 84201-0027”