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        <PersonNm>Dennis Menken</PersonNm>
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        <PersonNm>Nathan Schelhaas</PersonNm>
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        <PersonNm>Shea Treadway</PersonNm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The governing body of the organization consists of the Benefit Plans Investment Committee (Investment Committee) and the Benefit Plans Administration Committee (Administration Committee). The Investment Committee is the fiduciary responsible for the management of assets of the organization. The Administration Committee is the fiduciary responsible for the operation and administration of the plans to which the organization relates. Individuals serving on the Investment Committee and the Administration Committee are employees of Principal Workforce, LLC, which is not a Sponsoring Organization or Contributing Employer of the VEBA as defined by the Instructions to Form 990 Schedule R. The individuals receive compensation from Principal Workforce, LLC for their regular employment duties and are not compensated for serving on the Investment or Administration Committees. Assets of the organization are held in trust by three trustees. The trustees are nondiscretionary trustees, subject to the direction of the Investment Committee and the Administration Committee. The Form 990 was reviewed by the Investment Committee and Administration Committee, each of which gave approval and direction to the trustees to sign the Form.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>No documents available to the public</ExplanationTxt>
      </SupplementalInformationDetail>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>The Principal Trust for Health and Disability Benefits for Active and Non-M</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>711 High Street</AddressLine1Txt>
          <CityNm>Des Moines</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50392</ZIPCd>
        </USAddress>
        <EIN>421364494</EIN>
        <PrimaryActivitiesTxt>Provide health benefits to members</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(c)(9)</ExemptCodeSectionTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>The Principal Trust for Life Insurance Benefits</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>711 High Street</AddressLine1Txt>
          <CityNm>Des Moines</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50392</ZIPCd>
        </USAddress>
        <EIN>450493921</EIN>
        <PrimaryActivitiesTxt>Provide life insurance benefits to members</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(c)(9)</ExemptCodeSectionTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>The Principal Trust for Medicare-Eligible Post-Retirement Medical Benefits</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>711 High Street</AddressLine1Txt>
          <CityNm>Des Moines</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50392</ZIPCd>
        </USAddress>
        <EIN>475094550</EIN>
        <PrimaryActivitiesTxt>Provide medical benefits to members</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(c)(9)</ExemptCodeSectionTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>The Principal Select Savings Plan Trust</BusinessNameLine1Txt>
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          <AddressLine1Txt>711 High Street</AddressLine1Txt>
          <CityNm>Des Moines</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50392</ZIPCd>
        </USAddress>
        <EIN>450476835</EIN>
        <PrimaryActivitiesTxt>401(k)</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>401(k)</ExemptCodeSectionTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>The Principal Trust for the Principal Cash Balance Plan</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>711 High Street</AddressLine1Txt>
          <CityNm>Des Moines</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50392</ZIPCd>
        </USAddress>
        <PrimaryActivitiesTxt>Pensions</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>401(a)</ExemptCodeSectionTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Principal Life Insurance Company</BusinessNameLine1Txt>
        </RelatedOrganizationName>
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          <AddressLine1Txt>711 High Street</AddressLine1Txt>
          <CityNm>Des Moines</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50392</ZIPCd>
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        <EIN>420127290</EIN>
        <PrimaryActivitiesTxt>Life/health insurance annuities, investments</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <DirectControllingEntityName>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
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      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
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      <TransferFromOtherOrgInd>true</TransferFromOtherOrgInd>
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