2024-11-15T09:10:29-06:00 2023-12-31 381357951 PLANTE & MORAN PLLC 10 S RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2023-01-01 266420440 BG NEW ENGLAND POST-EMPLOYMENT MEDICAL SAVINGS ACCOUNT TRUST BGNE 7792315871 200 ENERGY WAY KENNETT SQUARE PA 19348 MARTIN G HAMMOND VICE PRESIDENT, US BANK AS TRUSTEE 7792315341 2024-11-13 1 1 DAVID LOWENTHAL P00378651 3122071040 2024-11-13 2023 2024-10-15 13:58:12Z X MARTIN G HAMMOND US BANK425 WALNUT ST CINCINNATI OH 45202 637815 0 X N/A X 2005 OH PROVIDE HEALTH CARE BENEFITS TO EMPLOYEES. 1 0 0 0 0 0 0 0 56359 52872 113959 112921 0 0 170318 165793 0 0 174400 210533 9527 38190 0 0 0 0 10359 183927 259082 -13609 -93289 4692085 5231384 149793 336110 4542292 4895274 TO PROVIDE HEALTH CARE BENEFITS TO EMPLOYEES 0 0 THE VEBA TRUST PROVIDED BENEFITS FOR UNION PARTICIPANTS AND THEIR SURVIVING SPOUSES FROM MEMBER AND EMPLOYEE CONTRIBUTIONS. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 1 0 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X CONSTELLATION ENERGY CORPORATION V 7792315871 200 ENERGY WAY KENNETT SQUARE PA 19348 US BANK NA INSTITUTIONAL TRUSTEE 1.00 0.00 X 38190 0 0 38190 0 0 0 0 0 0 0 PARTICIPANT CONTRIBUTI 900099 52872 52872 52872 112528 112528 472415 472022 393 393 393 165793 165793 0 0 210533 38190 10359 259082 5125 972 54327 69356 249 303 1778042 1821766 2854342 3338987 4692085 5231384 149793 336110 149793 336110 X 0 0 0 0 4542292 4895274 4542292 4895274 4692085 5231384 X -93289 356780 89491 X 0 1 X 1 0 0 X 612064 356780 89491 446271 165793 0 165793 259082 0 259082 0 259082 PART X, LINE 2: THE INTERNAL REVENUE SERVICE ISSUED A DETERMINATION LETTER DATED JANUARY 8, 2009 THAT THE PLAN'S TRUST IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE ("IRC"). THE PLAN ADMINISTRATOR BELIEVES THAT THE TRUST AND THE PLAN, AS AMENDED, ARE BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND THEREFORE, BELIEVES THAT THE TRUST REMAINS TAX EXEMPT. GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZES 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 APPLICABLE AUTHORITIES. EXELON CORPORATION HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE WERE NO UNCERTAIN TAX POSITIONS TAKEN. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: EMPLOYER CONTRIBUTIONS OUTSIDE OF THE TRUST 89,491. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS PARTICIPATE IN THE SPONSOR HEALTH BENEFIT PLANS AND RECEIVE REIMBURSEMENT FROM THE VEBA. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION USES A CPA FIRM TO PREPARE FORM 990. THE RETURN IS REVIEWED BY CONSTELLATION ACCOUNTING, CORPORATE BENEFITS, AND LEGAL DEPARTMENTS. THE RETURN IS REVIEWED BY THE PARTIES WHO ADMINISTER THE HEALTH AND WELFARE PLANS THAT ARE FUNDED BY THE ORGANIZATION AND MANAGE THE ASSETS OF THE ORGANIZATION. AS SUCH ALL RESPONSIBLE GOVERNING BODIES REVIEW AND APPROVE THE RETURN PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL PARTIES RESPONSIBLE FOR PLAN ASSETS ARE SUBJECT TO THE CONSTELLATION ENERGY CORPORATION CONFLICT OF INTEREST POLICY. CONSTELLATION REGULARLY MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT PAY ANY COMPENSATION. CONSEQUENTLY LINES 15A AND 15B ARE NOT APPLICABLE TO THIS ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 1024, FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: EMPLOYER CONTRIBUTIONS OUTSIDE OF THE TRUST 89,491. FORM 990, PART X, LINE 6: THE AMOUNT REPORTED ON FORM 990, PART X, LINE 6 CONSISTS OF RECEIVABLES OF $1,821,766 DUE FROM CONTRIBUTING EMPLOYERS AND SPONSORING ORGANIZATIONS OF SECTION 501(C)(9) VOLUNTARY EMPLOYEES' BENEFICIARY ORGANIZATIONS. PER IRS 990 INSTRUCTIONS, SCHEDULE L, PART II IS NOT REQUIRED TO BE COMPLETED. FORM 990, PART VI: THIS ORGANIZATION IS A VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION TRUST UNDER IRC 501(C)(9). THIS ORGANIZATION FUNDS HEALTHCARE BENEFITS PROVIDED UNDER CERTAIN HEALTH AND WELFARE PLANS SPONSORED BY CONSTELLATION ENERGY GENERATION, LLC FOR ITS EMPLOYEES AND THEIR ELIGIBLE DEPENDENTS. THIS ORGANIZATION FOLLOWS CONSTELLATION'S CORPORATE POLICIES WHERE APPLICABLE INCLUDING PROPER DOCUMENTATION OF ALL ACTIONS TAKEN ON BEHALF OF THE PLAN. CONSTELLATION ENERGY GENERATION LLC 200 EXELON WAY KENNETT SQUARE PA 193482473 233064219 SPONSORING ORGANIZATION PA CONSTELLATION ENERGY CORPORATION CONSTELLATION ENERGY CORPORATION 1310 POINT STREET BALTIMORE MD 21231 871210716 SPONSORING ORGANIZATION PA N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0