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        <ExplanationTxt>RECLASS PREMIUM PAYMENT AND EMPLOYER CONTRIBUTIONS</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART XII, LINE 4B - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>TAX FOOTNOTE:</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>FORM 990, PART I, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS IS A VOLUNTARY EMPLOYEE'S BENEFICIARY ASSOCIATION TRUST (VEBA). THE VEBA WAS ESTABLISHED TO FUND AND ADMINISTER THE SELF INSURED BENEFITS OF CERTAIN JOHN HANCOCK LIFE INS CO EMPLOYEES, DEPENDENTS AND RETIREES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 4 QUESTION 14B: NOT APPLICABLE</FormAndLineReferenceDesc>
        <ExplanationTxt>CERTAIN AMOUNTS REPORTED IN THIS RETURN HAVE BEEN RECLASSIFIED FROM THE AUDITED FINANCIAL STATEMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY THE TAX DEPARTMENT SUPERVISOR.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL DOCUMENTS REGARDING THIS TRUST ARE AVAILABLE FOR INSPECTION AT THE TRUST'S OFFICE LOCATED AT 200 BERKELEY STREET, BOSTON, MA 02116 ATTN: GEORGE MCCARTHY</ExplanationTxt>
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