2024-09-02T08:01:12-05:00 2023-12-31 346565596 ERNST & YOUNG US LLP 2100 ONE PPG PLACE PITTSBURGH PA 15222 990 2023-01-01 251579629 REED SMITH SHAW & MCCLAY FLEX BEN TRUST REED 4122342242 C/O THE BNYM PO BOX 535007 PITTSBURGH PA 152535007 SHELLY M PALETTA BNYM, TRUSTEE 4122342242 2024-07-17 false WEITAO PAN P02174610 4126447800 2024-07-17 2023 2024-08-08 14:25:15Z THE BANK OF NEW YORK MELLON PO BOX 535007 PITTSBURGH PA 152535007 2295456 false X N/A X 1988 PA TO PROVIDE BENEFITS TO ELIGIBLE MEMBERS. 1 0 0 0 0 0 0 113328 222775 2680633 2072681 2793961 2295456 0 2415512 6697837 23377 0 0 0 0 2438889 6697837 355072 -4402381 5601973 1199592 0 0 5601973 1199592 TO PROVIDE BENEFITS TO ELIGIBLE MEMBERS. false false TO PROVIDE BENEFITS TO ELIGIBLE MEMBERS. false false false false false false false false false false false false false false false false false 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 false false false false false false false false X 1 0 false false false false false false false false false false false true false false false false false false X THE BANK OF NEW YORK MELLON 4122342242 PO BOX 535007 PITTSBURGH PA 152535007 X X THE BANK OF NEW YORK MELLON TRUSTEE (SEE SCHEDULE O) 0.0 0.0 X 0 0 0 0 0 0 false false false 222775 222775 STOP LOSS REFUNDS 525100 2072681 2072681 2072681 2295456 2072681 222775 6697837 6697837 ACA TRANS. REINSURANCE FEES 6697837 6697837 0 0 116 5579059 1198877 22798 715 5601973 1199592 0 0 X 5601973 1199592 5601973 1199592 5601973 1199592 -4402381 X X false false false FORM 990, PART VI, LINES 1A AND 1B THE BANK OF NEW YORK MELLON SERVES AS THE SOLE DIRECTED TRUSTEE OF THIS TRUST. THE PLAN SPAN SPONSOR IS REED SMITH SHAW AND MCCLAY. THE TRUST IS ADMINISTERED BY THE PLAN SPONSOR IN ACCORDANCE WITH THE TERMS OF THE TRUST AGREEMENT. AS SUCH, THE TRUST DOES NOT HAVE A GOVERNING BODY THAT EXERCISES DISCRETION. FORM 990, PART VI, LINES 8, 12-15 THESE QUESTIONS ARE NOT APPLICABLE TO THE TRUST. ADDITIONALLY, THE TRUST DOES NOT HAVE ANY EMPLOYEES, THEREFORE, NO PROCESSES RELATED TO EMPLOYEE COMPENSATION ARE IN PLACE. FORM 990, PART VI, LINE 11B A COMPLETE ELECTRONIC COPY OF THE ORGANIZATION'S FORM 990 WAS PROVIDED TO THE TRUSTEE FOR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VII, SECTION A, COLUMN B AVERAGE HOURS PER WEEK DEVOTED TO POSITIONS: AS TRUSTEE, THE BANK OF NEW YORK MELLON PROVIDES ADMINISTRATIVE SERVICES SUCH AS ACTING AS INVESTMENT MANAGER FOR REED SMITH SHAW & MCCLAY FLEX BEN TRUST. THESE SERVICES REQUIRE NUMEROUS INDIVIDUAL BANK EMPLOYEES' INVOLVEMENT IN THE ACTIVITIES OF THE ORGANIZATION AND THUS CANNOT BE QUANTIFIED ON AN HOURLY BASIS. THEREFORE, THE TRUSTEE FEES ARE NOT BASED UPON AN HOURLY BASIS FORM 990, PART VII, SECTION A, COLUMN B CONTINUED BUT ARE CALCULATED BASED UPON FACTORS SUCH AS THE MARKET VALUE OF THE ACCOUNT AND IN ACCORDANCE WITH THE BANK OF NEW YORK MELLON'S AGREEMENT WITH REED SMITH SHAW AND MCCLAY. FORM 990, PART XII, LINE 1 MODIFIED CASH BASIS FORM 990, PAGE 6, PART VI, LINE 19 AS A 501 (C) (9) ORGANIZATION, THE TRUST IS NOT REQUIRED TO MAKE THE DOCUMENTS REFERENCED IN QUESTION 19 AVAILABLE TO THE PUBLIC. REED SMITH SHAW & MCCLAY REED SMITH CENTRE 225 5TH AVE PITTSBURGH PA 15222 251607360 LEGAL PA N/A C corp false false false false false false false false false false false false false false false false false false false