American Electric Power System Retiree Medical Benefit Trust

Supplemental Information

“FORM 990 PART IV LINE 12 & PART XII LINE 2 Although the financial statements of the Trust, as such, were not reviewed by an independent accountant, the financial activity of the Trust is incorporated into the financial statements of the ERISA welfare benefit plans to which the Trust relates, and the annual financial statements of those plans are audited by an independent accountant. The plan sponsor has a committee that is responsible for the oversight of the audit of those financial statements and the selection of the independent accountant. FORM 990 PART VI SECTION A LINE 1A & 1B & PART VII THE BANK OF NEW YORK MELLON N.A. SERVES AS SOLE DIRECTED TRUSTEE OF THE AMERICAN ELECTRIC POWER SYSTEM RETIREE MEDICAL BENEFIT TRUST. THE PLAN SPONSOR IS AMERICAN ELECTRIC POWER SERVICE CORPORATION. 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. ForM 990 PART VI SECTION A & B LINE 8, 12-15 THESE QUESTIONS ARE NOT APPLICABLE TO THE TRUST. ADDITIONALLY, THE TRUST DOES NOT HAVE ANY EMPLOYEES, THEREFORE, NO PROCESSES RELATED TO EMPLOYEE COMPENSATION ARE IN PLACE. FORM 990, PART VI SECTION B, LINE 11B A COMPLETE ELECTRONIC COPY OF THE FORM 990 WAS PROVIDED TO THE TRUSTEE FOR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990 PART VI SECTION C LINE 19 AS A 501 (C)(9) ORGANIZATION THE TRUST IS NOT REQUIRED TO MAKE THE DOCUMENTS REFERENCED IN QUESTION 19 AVAILABLE TO THE GENERAL PUBLIC. FORM 990 PART VII SECTION A LINE 1A COLUMN (B) AVERAGE HOURS PER WEEK DEVOTED TO POSITIONS : AS TRUSTEE, THE BANK OF NEW YORK MELLON PROVIDES ADMINISTRATIVE SERVICES SUCH AS ACTING AS INVESTMENT MANAGER FOR THE AMERICAN ELECTRIC POWER SYSTEM RETIREE MEDICAL BENEFIT TRUST. 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'S FEES ARE NOT BASED UPON 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 AMERICAN ELECTRIC POWER SERVICE CORPORATION. Form 990 PART XI LINE 9 THE AMOUNT ON LINE 9 REPRESENTS AN ADJUSTMENT OF $2,978 FOR RECLASSIFICATION OF REIT INCOME AND A $349,096 WASH SALE ADJUSTMENT. PART XII, LINE 1 MODIFIED CASH BASIS”