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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS PREPARED BY THE CPA FIRM AND CIRCULATED TO THE TRUSTEES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE IS NO CONFLICT OF INTEREST POLICY. HOWEVER, THE ORGANIZATION IS SUBJECT TO ERISA. UNDER ERISA, THE TRUSTEES OF THE ORGANIZATION HAVE A FIDUCIARY DUTY TO DISCHARGE THEIR DUTIES PRUDENTLY AND SOLEY IN THE INTERESTS OF THE PLAN PARTICIPANTS AND BENEFICIARIES. IN ADDITION, THERE IS A FORMAL PROCEDURE FOR PROCESSING COMPLAINTS.</ExplanationTxt>
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