2024-11-15T14:24:10-06:00 2023-12-31 ERNST & YOUNG US LLP 55 IVAN ALLEN JR BLVD NW STE 1000 ATLANTA GA 30308 990 2023-01-01 310946266 Reynolds American Inc Trust For Noncollectively Bargained Postretirement % JP MORGAN CHASE BANK NA REYN 3367411527 PO BOX 2866 WINSTONSALEM NC 27102 ANTHONY PETITT VP-CONTROLLER 3367413617 2024-11-13 true true Vanessa Espinoza P02034351 4048748300 2024-11-13 2023 2024-10-15 13:58:12Z ANTHONY PETITT PO BOX 2866 WINSTONSALEM NC 27102 19059986 false X N/A X 1995 NC PROVISION OF CERTAIN MEDICAL BENEFITS AND OTHER QUALIFYING BENEFITS FOR ELIGIBLE PARTICIPANTS. 1 1 0 0 652466 627367 0 0 247317 308310 -2464074 10364627 0 197622 -2216757 10870559 0 0 16678988 15550354 7554 6970 0 0 0 1920160 1935255 18606702 17492579 -20823459 -6622020 160228987 160637442 0 0 160228987 160637442 PROVISION OF CERTAIN MEDICAL BENEFITS AND OTHER QUALIFYING BENEFITS FOR ELIGIBLE PARTICIPANTS. false false PROVISION OF CERTAIN MEDICAL BENEFITS AND OTHER QUALIFYING BENEFITS FOR ELIGIBLE PARTICIPANTS false false false false false false false false false true false false false true false true false false false 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 true true false false false false false X 1 1 false false false false false false false true true false false true false false false false false false X JP MORGAN CHASE BANK NA 7182420924 4 CHASE METROTECH CENTER FLR 18 BROOKLYN NY 11245 X JP MORGAN CHASE BANK INSTITUTIONAL TRUSTEE 8.0 0.0 X 6970 0 0 6970 0 0 0 false false false 0 0 PARTICIPANT CONTRIBUTIONS 900099 308310 308310 308310 652466 652466 0 0 0 0 0 17901588 8189427 9712161 9712161 9712161 0 0 0 0 0 0 0 0 0 OTHER RECEIPTS 900099 196613 196613 CLASS ACTION PROCEEDS 900099 1009 1009 197622 10870559 652466 10218093 0 0 0 15550354 6970 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ADMINISTRATION FEES 1708734 UBTI TAX EXPENSE 145994 INSURANCE PREMIUMS PAID 80527 17492579 8132854 9435842 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 152096133 151201600 0 0 0 0 0 0 160228987 160637442 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 160228987 160637442 160228987 160637442 -6622020 6825065 205410 X false true X true false TRUST OWNED LIFE INSURANCE 135775917 F OPEN END MUTUAL FUND 15425683 F 151201600 0 0 X FORM 990, SCHEDULE D, PART X, LN 2 ASC 740 DISCLOSURE The VEBA trusts funding certain benefits of the Plan received exemption letters from the Internal Revenue Service (IRS) for the Non-Collectively Bargained Trust and the Collectively Bargained Trust dated January 9, 1979 and January 18, 1994, respectively, stating that the trusts are tax-exempt under the provisions of Section 501(c)(9) of the Internal Revenue Code (the IRC). However, as a result of the Plan's funding policy, from time to time the trust may be subject to income taxes. No federal or state income taxes have been recorded in 2023 for unrelated business taxable income. In addition, the Plan and the trust are required to operate in conformity with the IRC to maintain the tax-exempt status of the trust. The plan administrator believes that the Plan is being operated in compliance with the applicable requirements of the IRC and, therefore, believes that the related trust is tax-exempt. U.S. generally accepted accounting principles require plan management to evaluate tax positions taken by the Plan and 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 Internal Revenue Service. Plan management has analyzed the tax positions taken by the Plan, and has concluded that as of December 31, 2023, 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; however, there are currently no audits for any tax periods in progress. FORM 990 PART VII INDEPENDENT INSTITUTIONAL TRUSTEE THE ORGANIZATION IS A VEBA TRUST UNDER IRC SECTION 501(C)(9). AS SUCH, THE ORGANIZATION IS GOVERNED BY A TRUST DOCUMENT ESTABLISHED AT INCEPTION. ACCORDINGLY, THE ORGANIZATION HAS AN INDEPENDENT INSTITUTIONAL TRUSTEE, JP MORGAN CHASE BANK. THIS INDEPENDENT INSTITUTIONAL TRUSTEE CONSTITUTES THE SINGLE BOARD MEMBER INDICATED IN PART VII. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATIONAL DOCUMENTS THE TAXPAYER DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART VI, SECTION B, LINE 11 BOARD REVIEW OF FORM 990 THE ORGANIZATION'S INDEPENDENT ACCOUNTANT PREPARED THE RETURN AND REVIEWED THE RETURN WITH THE EMPLOYER PRIOR TO FILING. A COPY OF THE FORM 990 WAS PROVIDED TO THE ORGANIZATION'S INDEPENDENT INSTITUTIONAL TRUSTEE PRIOR TO FILING. REYNOLDS AMERICAN INC (VEBA SPONSOR) PO BOX 2866 WINSTONSALEM NC 27102 200546644 HLDG COMPANY NC NA C CORP 0 0 false false false false false false false false false false false true false false false false false false