2024-04-12T21:08:43-05:00 2023-12-31 MILLER KAPLAN ARASE LLP 275 BATTERY ST STE 1800 SAN FRANCISCO CA 941113346 990 2023-01-01 686244507 Kaiser Aluminum Salaried Retirees VEBA Plan % MARY POWELL TRUCKER HUSS KAIS 4157883111 135 MAIN ST 9TH FL SAN FRANCISCO CA 94105 DOUGLAS ALLEN Chair 4157883111 2024-04-12 true DOUGLAS ALLEN 999009999 true Mark E Flanagan P02188012 4159563600 3 2023 2023-04-26 12:10:37Z DOUGLAS ALLEN 135 MAIN ST 9TH FL SAN FRANCISCO CA 94105 11640003 false X N/A X 2004 CA SEE SCHEDULE O 5 5 0 5 0 0 0 0 36250 1149850 1121792 215416 0 0 1158042 1365266 0 0 6391478 4847818 0 0 0 0 0 398866 388610 6790344 5236428 -5632302 -3871162 42456879 43458652 4617481 3302503 37839398 40156149 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. false false 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. 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 false false false true 5 0 true 0 false false false false false false X 5 5 false false true false false false false true false false false true false false true false false false X MARY POWELL TRUCKER HUSS 4157883111 135 MAIN STREET FL 9 SAN FRANCISCO CA 94105 X X DOUGLAS G ALLEN TRUSTEE 6.0 0.0 X 0 0 0 RICHARD BYRNE TRUSTEE 8.0 0.0 X 0 0 0 JOHN E DANIEL TRUSTEE 4.0 0.0 X 0 0 0 ARTHUR DONALDSON TRUSTEE 4.0 0.0 X 0 0 0 ERACH TARAPORE TRUSTEE 6.0 0.0 X 0 0 0 0 0 0 0 false false false DELTA FUND ADMINISTRATORS 1234 W OAK ST STOCKTON CA 95203 THIRD PARTY ADMINR. 101280 TRUCKER HUSS ACP 135 MAIN ST 9TH FL SAN FRANCISCO CA 94105 LEGAL & ADMIN. SRVCS 108501 2 0 CONTRIBUTIONS 900099 1149850 1149850 0 0 1149850 1214754 0 0 1214754 0 0 0 0 0 9275399 10274737 -999338 -999338 0 0 -999338 0 0 0 0 0 0 0 0 0 0 1365266 1149850 0 215416 0 0 0 4847818 0 0 0 0 0 0 101280 108501 34500 0 0 86113 23713 0 10785 0 0 0 0 0 0 0 0 0 23718 5236428 68620 51979 0 0 0 0 0 1113600 0 0 0 0 0 0 0 0 0 0 0 0 42388259 42293073 0 0 0 0 0 0 0 0 42456879 43458652 39784 54936 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4577697 3247567 4617481 3302503 X 0 0 0 0 37839398 40156149 37839398 40156149 42456879 43458652 -3871162 6187913 X false true X true 0 BENEFIT CLAIMS PAYABLE 3247567 3247567 X 7467066 6187913 6187913 1279153 86113 86113 1365266 6480445 6480445 86113 -1330130 -1244017 5236428 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN A TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAX AUTHORITY. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XII, LINE 4B: RECONCILIATION OF EXPENSES PER AUDITED FINANCIALS WITH EXPENSES PER RETURN - CHANGE IN BENEFIT CLAIMS PAYABLE. 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 B, LINE 11b: THE BOARD OF TRUSTEES OF THE PLAN CONSISTS OF FIVE 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 135 MAIN STREET, 9TH FLOOR, SAN FRANCISCO, CA 94105, 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.