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        <ExplanationTxt>BEGINNING IN 2025, THE PLAN IMPLEMENTED A DOMESTIC BENEFITS INCENTIVE PROGRAM FOR SERVICES PROVIDED BY PARTICIPATING MEMBER HOSPITALS AND PHARMACIES WITHIN THE MEWA NETWORK. UNDER THE PROGRAM, PARTICIPANTS RECEIVE REDUCED DEDUCTIBLES, COPAYMENTS, AND COINSURANCE WHEN UTILIZING PARTICIPATING PROVIDERS. THE PROGRAM IS FUNDED THROUGH EMPLOYER CONTRIBUTIONS OUTSIDE OF THE TRUST AND REIMBURSEMENTS FROM PARTICIPATING PROVIDERS. THE PROGRAM FURTHERS THE PLAN'S PURPOSE BY ENHANCING THE AFFORDABILITY AND ACCESSIBILITY OF HEALTHCARE SERVICES FOR PARTICIPATING MEMBERS OF THE MEWA NETWORK AND SUPPORTING THE UTILIZATION OF MEMBER HOSPITALS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE SHALL BE TWO CLASSES OF MEMBERSHIP. THE CLASS A NON-VOTING MEMBER SHALL BE IOWA HEALTH SYSTEM D/B/A UNITYPOINT HEALTH. THE CLASS B VOTING MEMBERS SHALL CONSIST OF THOSE HOSPITALS AND OTHER HEALTH CARE PROVIDERS THAT HAVE A MANAGEMENT AGREEMENT OR AN AFFILIATION AGREEMENT WITH AN AFFILIATE OF THE CLASS A MEMBER AND THAT HAVE SIGNED A PARTICIPATING EMPLOYER AGREEMENT WITH THE CORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH CLASS B MEMBER SHALL APPOINT ONE INDIVIDUAL TO SERVE AS A VOTING DIRECTOR ON THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS OF THE CORPORATION SHALL NOT UNDERTAKE ANY OF THE FOLLOWING ACTIONS WITHOUT THE PRIOR APPROVAL OF THE CLASS A MEMBER: A) AMENDMENT OF THE CORPORATION'S ARTICLES OF INCORPORATION OR BYLAWS; B) INCURRENCE, ASSUMPTION OR GUARANTY OF ANY INDEBTEDNESS, INCLUDING ANY CAPITAL LEASES; C) ACQUISITION OR DISPOSITION OF THE CORPORATION'S ASSETS, OTHER THAN IN THE ORDINARY COURSE OF BUSINESS, BY MEANS OF PURCHASE, SALE, LEASE OR ANY OTHER MANNER RESULTING IN EXPENDITURES BY THE CORPORATION, OR HAVING A NET BOOK VALUE, RESPECTIVELY, IN EXCESS OF 100,000.00; D) SALE, LEASE, EXCHANGE OR OTHER DISPOSITION OF ALL, OR SUBSTANTIALLY ALL, OF THE PROPERTY AND ASSETS OF THE CORPORATION, OR THE MERGER OR CONSOLIDATION OF THE CORPORATION WITH ANOTHER ENTITY; E) FILING OF ANY LEGAL ACTION OR LAWSUIT; F) HIRING OF ANY EMPLOYEES; OR G) DISSOLUTION OF THE CORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH YEAR BEFORE THE FINAL VERSION OF THE PLAN'S ANNUAL INFORMATION RETURN ON FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE, THE PRESIDENT OF UNITYPOINT RURAL HEALTH ALLIANCE BENEFITS PLAN SHALL DISTRIBUTE OR CAUSE TO BE DISTRIBUTED TO EACH DIRECTOR A COPY OF THE PLAN'S FORM 990, COMPLETE WITH ALL SCHEDULES AND ATTACHMENTS TO BE FILED. DISTRIBUTION MAY BE MADE IN PAPER OR ELECTRONIC FORM, OR BY PROVIDING THE DIRECTORS WITH A PASSWORDPROTECTED WEBSITE ON WHICH THE ENTIRE FORM 990 CAN BE VIEWED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH DIRECTOR AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, AND C. HAS AGREED TO COMPLY WITH THE POLICY. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. AN INTERESTED PERSON SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY MAJORITY VOTE OF THE DISINTERESTED DIRECTOR WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBER CONTRIBUTIONS 30,830</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>