2024-06-20T06:50:04-05:00 2023-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2023-01-01 876429468 UNIVERSITY OF CALIFORNIA LIVERMORE RETIREES HEALTH INSURANCE TRUST % DAVID WILLIAMS UNIV 4122012242 1100 ABERNATHY RD Suite 500 ATLANTA GA 30328 DAVID WILLIAMS TTEE, ARGENT TRUST 4122012242 2024-06-18 true DAVID WILLIAMS 999009999 true RICHARD RUVELSON P00234075 3012726000 2 2023 2023-04-26 12:10:37Z DAVID WILLIAMS 1100 ABERNATHY RD500 ATLANTA GA 30328 15153599 false X N/A X 2020 CA THE TRUST HOLDS FUNDS USED TO PAY UNREIMBURSED HEALTH EXPENSES FOR CERTAIN RETIREES OF LIVERMORE NATIONAL LABORATORY AND THEIR ELIGIBLE SPOUSES AND DEPENDENTS. 1 0 0 0 0 0 0 0 15000000 7250000 295225 688721 0 0 15295225 7938721 0 0 1973163 2262301 334421 345097 0 0 0 294 60528 2307878 2667926 12987347 5270795 19964500 26895117 28310 481434 19936190 26413683 ESTABLISHED TO HOLD THE FUNDS THE UNIVERSITY OF CALIFORNIA DEPOSITS AND TO DISTRIBUTE THOSE FUNDS WHICH PAY FOR SUPPLEMENTAL HEALTH INSURANCE BENEFITS FOR CERTAIN RETIREES OF LIVERMORE NATIONAL LABORATORY, THEIR ELIGIBLE SPOUSES AND DEPENDENTS. false false PROVIDED FUNDING BENEFIT MEMBERS OF THE ELIGIBLE CLASS PURSUANT TO A SETTLEMENT AGREEMENT TO THE LIVERMORE CLASS ACTION SETTLEMENT ADMINISTRATION AND EDUCATION FUND INC. RETIREE HEALTH REIMBURSEMENT ARRANGEMENT. false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false X 1 0 false false false false false false false false false false false true true true true false true false false false CA X DAVID WILLIAMS 4122012242 1100 ABERNATHY ROAD SUITE 550 ATLANTA GA 30328 ARGENT TRUST COMPANY TRUSTEE 35.0 0.0 X 345097 0 0 345097 0 0 1 false false false 0 0 EMPLOYER CONTRIBUTIONS 900099 7250000 7250000 7250000 961906 961906 0 0 0 0 0 6941693 7214878 -273185 -273185 -273185 0 0 0 0 0 0 0 0 0 0 7938721 7250000 0 688721 0 0 0 2262301 345097 0 0 0 0 0 0 0 0 0 0 0 0 0 60528 0 0 0 0 0 0 0 0 0 0 2667926 X 32619 52980 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19850255 26695881 0 0 0 0 0 0 81626 146256 19964500 26895117 28310 29379 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 452055 28310 481434 X 0 0 0 0 19936190 26413683 19936190 26413683 19964500 26895117 5270795 1206698 X false true X true false 0 DUE TO BROKER 452055 452055 X 9145419 1206698 1206698 7938721 7938721 2667926 2667926 2667926 PART X, LINE 2 - FIN 48 FOOTNOTE: Accounting principles generally accepted in the United States of America require management of the Trust to evaluate tax positions taken and recognize a tax liability if the Trust has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Trustee has evaluated the tax positions taken by the trust and concluded that as of December 31, 2023 and 2022, there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. The HRA and Trust are subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. PART VI, SECTION A, LINE 7A-COMPOSITION OF THE BOARD OF TRUSTEES: There is only one trustee, Argent Trust Company. PART VI, SECTION A, LINES 8A/8B - COMMITTEES WITH AUTHORITY: NO SEPARATE COMMITTEES EXIST. PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: THE FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM ("CPA FIRM"), ENGAGED BY the TRUSTEE, WHO PROVIDES A DRAFT COPY OF THE RETURN TO THE TRUSTEE FOR REVIEW AND COMMENT. UPON COMPLETION OF THE TRUSTEE'S REVIEW, ANY COMMENTS OR QUESTIONS ARE SENT TO THE CPA FIRM FOR DISCUSSION AND REVISION TO THE RETURN AS APPLICABLE. A FINAL COPY OF THE FORM 990 IS THEN FORWARDED TO THE TRUSTEE FOR FINAL APPROVAL AND AUTHORIZATION TO FILE. PART VI, SECTION B , LINE 12C - CONFLICT OF INTEREST POLICY: ON A PERIODIC BASIS, THE TRUSTEE REVIEWS THE POLICY REQUIREMENTS AND DISCUSSES ANY QUESTIONS AND/OR ISSUES WITH LEGAL COUNSEL THAT ARISE DURING THEIR REVIEW FOR POSSIBLE FURTHER INQUIRY. PART VI, SECTION C, LINE 19-AVAILABILITY OF GOVERNING DOCUMENTS: THE GOVERNING DOCUMENTS, POLICIES AND OTHER MEMORANDA ARE AVAILABLE UPON REQUEST FROM THE TRUSTEE. THE REGENTS OF UNIVERSITY OF CALIFORNIA NA false false false false false false false false false false false false false false false false false false true