The Railroad Employees National Dental Plan

Form 990, Part I, Line 22 Net Assets

“In accordance with the instructions for completing the federal form 990, the following claims related obligations have not been reported in the form 990 for the years ended december 31, 2022 and 2021 2022 2021 dental claims payable $ 1,522,511 $ 1,637,674 claims incurred but not reported 5,491,335 5,269,612 accumulated eligibility credit and extended benefit coverage 9,491,581 11,191,489 total plan benefit obligations $ 16,505,427 $ 18,098,775 form 990, part vi, section a, line 3: claims processing and administration duties have been delegated to third party administrators. One third-party administrator acts as the central administrator whose duties include administrative services relating to the maintenance and preparation of the plan's financial records in addition to processing claims. A separate third-party administrator is responsible for the determination and maintenance of employee eligibility, which includes receiving work history reporting from the participating railroads, determining employee eligibility,and distributing eligibility information to the central administrator. Form 990, part vi, section a, line 8a: generally speaking actions taken by the governing body are contemporaneously documented. However, from time to time, there may be action taken by the governing body through informal concurrence that is not contemporaneously documented. Form 990, part vi, section a, line 8b: generally speaking actions taken by the governing body are contemporaneously documented. However, from time to time, there may be action taken by the governing body through informal concurrence that is not contemporaneously documented. Form 990, part vi, section b, line 11b: the 990 is compiled by the plan's auditor and draft copies are provided to a representative of the plan. The plan representative compares all financial information contained in the 990 to the plan's audited financial statements to ensure amounts are consistent and in agreement. All non-financial information contained within the 990 is also reviewed for accuracy. All questions and/or concerns are discussed with the auditor. Once all questions are remedied, the plan representative distributes copies of the 990 to the chairman of the nccc (the governing body). Amounts are reviewed and any recommendations, adjustments or changes are discussed with the plan representative and plan auditor. All appropriate changes are then made to the 990. The final document is reviewed and signed by the chairman, filed with the irs and a copy is provided to each member of the governing body. Form 990, part vi, section c, line 19: no documents available to the public. Form 990, part vi, section b. Policies, lines 12 - 14 although no written conflict of interest, whistleblower, or document retention and destruction policies have been implemented for the governing committee of the plan, the organizations that have been delegated management duties customarily performed by or under the direct supervision of officers, directors, or trustees have such policies in place. Form 990, part vi, section b. Policies, line 15a and 15b no directors are compensated by the plan, therefore, there is no approval process for approving director compensation. Form 990, part vii, section a officers, directors, trustees, key employees, and highest compensated employees the plan is managed by the national carriers' conference committee. The committee is the plan sponsor and is located at: national carriers' conference committee 251 - 18th street, south suite 750 arlington, va 22202 the committee members receive no compensation from the plan for their services. Form 990, part ix statement of functional expenses dental claims $84,434,084 total benefits paid to or for members $84,434,084”