2024-11-14T18:41:14+00:00 2023-12-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2023-01-01 251732974 United States Steel Corporation Represented Retirees Benefit Trust UNIT 4124335070 600 Grant Street Room 1944 Pittsburgh PA 152192800 Erin G Bealles Asst. Secretary, USS&CPF 2024-11-15 true Mallory Fairless P01321579 3128997000 2024-11-15 2023 2024-10-15 13:58:12Z Carnegie Pension Fund 600 Grant Street Room 1944 Pittsburgh PA 152192800 1344534244 false X n/a X 1994 PA PAYMENT OF LIFE AND HEALTH INSURANCE BENEFITS FOR REPRESENTED RETIRED EMPLOYEES OF U. S. STEEL. 1 1 0 0 0 0 0 75000 73357672 59320354 0 73357672 59395354 0 85091043 150142569 0 0 0 10565966 4686070 95657009 154828639 -22299337 -95433285 1730354534 1700609361 4742874 1272757 1725611660 1699336604 THE UNITED STATES STEEL CORPORATION REPRESENTED RETIREES BENEFIT TRUST (THE "TRUST") IS AN ASSET TRUST ESTABLISHED FOR THE PAYMENT OF RETIREE LIFE AND RETIREE HEALTH BENEFITS FOR CURRENT AND FUTURE RETIREES THAT ARE REPRESENTED BY THE UNITED STEELWORKERS OF AMERICA AND THAT RETIRED WITH ELIGIBILITY FOR SUCH BENEFITS FROM THE UNITED STATES STEEL CORPORATION AND CERTAIN OF ITS DIVISIONS AND WHOLLY-OWNED SUBSIDIARIES. false false THE UNITED STATES STEEL Corporation REPRESENTED RETIREES BENEFIT TRUST PAID HEALTH AND LIFE INSURANCE BENEFITS FOR RETIRED EMPLOYEES THAT ARE REPRESENTED BY THE UNITED STEELWORKERS OF AMERICA IN 2023. IN THE 2023 CALENDAR YEAR, THE TRUST PAID A TOTAL OF $150,142,569 FOR HEALTH AND LIFE BENEFITS ON BEHALF OF RETIREES. 0 false false false false false false false false false true false false false true false true false false true false false false false false false false false false false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false X 1 1 false false false false false false false true false false false false false false false false false false X Tara Diaz 4124335070 600 Grant Street Room 1814 Pittsburgh PA 15219 X US STEEL AND CARNEGIE PENSION FUND institutional trustee 0.0 0.0 X 237730 0 0 237730 0 0 0 false false false 0 0 EMPLOYER CONTRIBUTIONS 525120 75000 75000 0 0 0 0 75000 49808522 49808522 0 0 1294650722 1285138890 9511832 0 9511832 9511832 0 0 0 0 0 59395354 75000 0 59320354 150142569 2310097 0 Administrative Fees 2138243 Custodian Fees 237730 0 154828639 2083816 2226080 9162925 9368179 0 0 0 0 0 0 0 0 1479404699 1438155374 239703094 250859728 0 0 0 1730354534 1700609361 4742874 1272757 0 0 0 0 4742874 1272757 X 1725611660 1699336604 1725611660 1699336604 1730354534 1700609361 X -95433285 80758229 -11600000 X false true X true false PRIVATE EQUITIES 141312786 F REAL ESTATE 29663114 F TIMBERLANDS 3543337 F OTHER ALTERNATIVES 76340491 F Short-term investments 250859728 0 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE TRUST'S FINANCIAL STATEMENTS ARE INCLUDED AS PART OF AN OVERALL FINANCIAL AUDIT FOR THE UNITED STATES STEEL CORPORATION PLAN FOR RETIREE INSURANCE BENEFITS (THE "PLAN"). THE FOLLOWING FOOTNOTE IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PLAN: US GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND TO 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 THE IRS. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, 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. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. THE PLAN SPONSOR BELIEVES IT IS NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL TAXING JURISDICTIONS FOR YEARS PRIOR TO 2020. Central America and the Caribbean 0 0 Investments 14021735 North America (Canada & Mexico only) 0 0 Investments 574357 Europe (Including Iceland and Greenland) 0 0 Investments 558706 0 0 0 0 0 0 15154798 0 15154798 true false true true true false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual Form 990, Part VI, Line 12a Conflict of interest Policy THE ORGANIZATION DOES NOT HAVE ITS OWN CONFLICT OF INTEREST POLICY BUT FOLLOWS THAT OF THE UNITED STATES STEEL AND CARNEGIE PENSION FUND ("PENSION FUND"). THE PENSION FUND ACTS AS THE INSTITUTIONAL TRUSTEE FOR THE UNITED STATES STEEL CORPORATION REPRESENTED RETIREES BENEFIT TRUST. THE CHIEF COMPLIANCE OFFICER OF THE PENSION FUND PERFORMS AN ANNUAL COMPLIANCE REVIEW OF ITS CODE OF ETHICS, INCLUDING CONFLICT OF INTEREST. ANNUALLY, THE PENSION FUND EMPLOYEES CERTIFY COMPLIANCE WITH THE CODE OF ETHICS AND COMPLETE AN ETHICS QUESTIONNAIRE. Form 990, Part VI, Line 13 WHISTLE-BLOWER POLICY THE ORGANIZATION HAS NOT ADOPTED A WHISTLEBLOWER POLICY BUT FOLLOWS THE WHISTLEBLOWER POLICY OF THE UNITED STATES STEEL AND CARNEGIE PENSION FUND. Form 990, Part VI, Line 14 DOCUMENT RETENTION AND DESTRUCTION POLICY THE ORGANIZATION HAS NOT ADOPTED A DOCUMENT RETENTION AND DESTRUCTION POLICY BUT FOLLOWS THE DOCUMENT RETENTION AND DESTRUCTION POLICY OF THE UNITED STATES STEEL AND CARNEGIE PENSION FUND. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. THEREFORE, THIS QUESTION IS NOT APPLICABLE AND HAS BEEN CHECKED NO IN ACCORDANCE WITH THE INSTRUCTIONS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. PRIOR TO ITS SUBMISSION TO THE INTERNAL REVENUE SERVICE, FORM 990 IS REVIEWED AND APPROVED BY THE BENEFITS ACCOUNTING GROUP WITHIN THE UNITED STATES STEEL AND CARNEGIE PENSION FUND. Form 990, Part VI, Line 19 Required documents available to the public A COPY OF THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE EXTENT SUCH INSPECTION IS REQUIRED BY LAW. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Asset Transfer to Health Premium Reimbursement Benefit Trust - -11600000; United States Steel Corporation 600 GRANT STREET PITTSBURGH PA 15219 251897152 MANUFACTURING PA NA C Corporation 0 0 0 false false false false false false false false false false false false false false false false true false false false