Potomac Edison-Post Ret Ben Barg Emp

“The bank of new york mellon serves as the sole directed trustee of this trust. The plan sponsor is firstenergy corp. The trust is administered by the plan sponsor in accordance with the terms of the trust agreement. As such the veba does not have a governing body that exercises discretion.”

“A complete electronic copy of the organization's Form 990 was provided to the Trustee for review prior to filing with the IRS.”

“SUBJECT TO FIRSTENERGY CORP's OVERALL POLICY. FIRSTENERGY CORP DOES MONITOR AND ENFORCE COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY.”

“SUBJECT TO FIRSTENERGY CORP's OVERALL POLICY.”

“ALL SUBSIDIARIES ARE SUBJECT TO FIRSTENERGY CORP's OVERALL POLICY.”

“Not applicable to this organization, as it is a 501(c)(9) trust (voluntary employee benefits association). Additionally, it does not have any employees therefore no processes related to employee compensation.”

“As a 501(c)(9) organization the trust is not required to make the documents referenced in question 19 available to the general public.”

“Average hours per week devoted to position: as trustee, the bank of new york mellon provides administrative services such as acting as investment manager for potomac edison-post ret ben barg emp. These services require numerous individual bank employees' involvement in the activities of the organization and thus cannot be quantified on an hourly basis. Therefore, the trustee fees are not based upon an hourly basis, but are calculated based upon factors such as the market value of the account and in accordance with the bank of new york mellon's agreement with firstenergy corp.”

“Modified Cash basis”