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        <ExplanationTxt>THE ORGANIZATION'S THIRD PARTY ADMINISTRATOR, PREFERRED GROUP PLANS, INC., FILES FORMS 1096 AND 1099 ON BEHALF OF THE ORGANIZATION. THEREFORE, WESTCHESTER COUNTY CORRECTIONS SUPERIOR OFFICERS ASSOC. BENEFIT FUND DID NOT INDIVIDUALLY FILE FORMS 1096 AND 1099. PREFERRED GROUP PLANS, INC. FILED FORM 1099 FOR APPROXIMATELY 40 PROVIDERS ON THE ORGANIZATION'S BEHALF.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL MEMBER TRUSTEES SHALL BE APPOINTED BY THE PRESIDENT OF WESTCHESTER COUNTY SUPERIOR OFFICERS ASSOCIATION ("WCCSOA") WHOSE SELECTION SHALL BE RATIFIED BY A MAJORITY OF THE EXECUTIVE BOARD OF WCCSOA.</ExplanationTxt>
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        <ExplanationTxt>ALL MEMBER TRUSTEES SHALL BE APPOINTED BY THE PRESIDENT OF WESTCHESTER COUNTY SUPERIOR OFFICERS ASSOCIATION ("WCCSOA") WHOSE SELECTION SHALL BE RATIFIED BY A MAJORITY OF THE EXECUTIVE BOARD OF WCCSOA. ANY TRUSTEE MAY BE REMOVED FROM OFFICE WITH OR WITHOUT CAUSE BY THE PRESIDENT OF WCCSOA, WHOSE REMOVAL SHALL BE RATIFIED BY A MAJORITY OF THE EXECUTIVE BOARD OF WCCSOA.</ExplanationTxt>
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