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        <ExplanationTxt>ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS.</ExplanationTxt>
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        <ExplanationTxt>THE DAY TO DAY MANAGEMENT OF THE AFFAIRS OF THE FUND ARE CONDUCTED THROUGH THE PERSONNEL OF THE BUILDING TRADES EMPLOYERS ASSOCIATION OF EASTERN MASSACHUSETTS, INC. WHICH IS PAID A MANAGEMENT FEE FOR SUCH SERVICES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
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        <ExplanationTxt>MEMBERS ARE ELECTED BY THE BOARD OF TRUSTEES AND ARE BOSTON &amp; VICINITY ROOFING INDUSTRY CONTRACTORS WHO MEET THE ELIGIBILITY REQUIREMENTS.</ExplanationTxt>
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        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THOMAS S. GUNNING, TRUSTTEE &amp; EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE BEFORE FILING.</ExplanationTxt>
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        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
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        <ExplanationTxt>THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
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        <ExplanationTxt>PRIOR YEAR ACCOUNTS RECEIVABLE, IN THE AMOUNT OF $33,950 WERE INCLUDED ON THE FINANCIAL STATEMENTS, BUT EXCLUDED FROM FORM 990. PRIOR YEAR ACCOUNTS PAYABLE, IN THE AMOUNT OF $3,000 WERE EXCLUDED FROM THE FINANCIAL STATEMENTS, BUT INCLUDED ON FORM 990.</ExplanationTxt>
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