Kaiser Aluminum Salaried Retirees Veba Plan

PART I, line 1:

“to receive and distribute funds provided under terms of a court approved SETTLEMENT AGREEMENT TO PROVIDE WELFARE BENEFITS FOR ELIGIBLE SALARIED RETIREES, SPOUSES AND DEPENDENTS OF KAISER ALUMINUM CORPORATION. PART VI, SECTION A, LINE 6: THE ORGANIZATION IS A VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION (VEBA) UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS AS ITS MEMBERS PERSONS ENTITLED TO PARTICIPATE IN THE KAISER ALUMINUM SALARIED RETIREES VEBA PLAN (PLAN). SUCH MEMBERS ARE NOT STOCKHOLDERS IN THE VEBA OR MEMBERS OF AN ORGANIZATION IN ANY SENSE OTHER THAN AS PERSONS ENTITLED TO PARTICIPATE IN THE PLAN. PART VI, SECTION A, LINE 8b: THE GOVERNING BODY HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. PART VI, SECTION A, LINE 9: ALL MEMBERS OF THE BOARD OF TRUSTEES MAY BE REACHED AT THE MAILING ADDRESS OF THE PLAN LISTED ON PAGE 1 OF FORM 990. THE ORGANIZATION HAS NO OFFICERS, DIRECTORS OR KEY EMPLOYEES. PART VI, SECTION B, LINE 11b: THE BOARD OF TRUSTEES OF THE PLAN CONSISTS OF THREE MEMBERS WHO SERVE AS THE GOVERNING BODY. THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE FORM 990 WHICH IS PREPARED BY AN ACCOUNTING FIRM DESIGNATED BY THE TRUSTEES. PART VI, SECTION B, LINE 12a: THE ORGANIZATION HAS NO OFFICERS, DIRECTORS OR KEY EMPLOYEES. THE BOARD OF TRUSTEES HAS NOT ADOPTED A WRITTEN CONFLICT OF INTEREST POLICY AS SUCH ON THAT ACCOUNT. HOWEVER, THE BOARD HAS ACKNOWLEDGED ITS DUTIES IN THIS REGARD THROUGH THE ADOPTION OF INTERNAL CONTROL GUIDELINES. PART VI, SECTION B, LINE 13: THE ORGANIZATION HAS NO OFFICERS, DIRECTORS OR KEY EMPLOYEES. THE BOARD OF TRUSTEES HAS NOT ADOPTED A WRITTEN WHISTLEBLOWER POLICY ON THAT ACCOUNT. PART VI, SECTION B, LINE 15: THE ORGANIZATION HAS NO CEO, EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICIALS (OTHER THAN THE TRUSTEES WHO SERVE WITHOUT COMPENSATION) OR ANY OFFICERS, DIRECTORS OR KEY EMPLOYEES. PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE FOR INSPECTION BY ITS MEMBERS AT ITS OFFICES LOCATED AT 60 WESTWOOD DRIVE, KENTFIELD, CALIFORNIA, BY APPOINTMENT DURING NORMAL BUSINESS HOURS. THE ORGANIZATION FURNISHES COPIES OF ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO ITS MEMBERS UPON REQUEST, SUBJECT TO A NOMINAL CHARGE FOR COPYING THE MATERIALS REQUESTED.”