2024-11-22T15:06:28-06:00 2023-12-31 381357951 PLANTE & MORAN PLLC 10 S RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2023-01-01 873974129 CONSTELLATION EMPLOYEES BENEFIT TRUST FOR MANAGEMENT EMPLOYEES CONS 7792315871 200 ENERGY WAY KENNETT SQUARE PA 19348 LISA AGASE DIR., EMPL. BEN. PLANS & PROGRAMS 7792315871 2024-11-22 1 1 DAVID LOWENTHAL P00378651 3122071040 2024-11-22 2023 2024-10-15 13:58:12Z X LISA AGASE 200 ENERGY WAY KENNETT SQUARE PA 19348 265718526 0 X N/A X 2022 IL TO PROVIDE HEALTH CARE BENEFITS TO THE RETIRED MANAGEMENT EMPLOYEES PARTICIPATING IN THE VEBA. 1 0 0 0 16177885 15001503 0 0 3419748 5944720 3174453 5001598 0 0 6594201 10946318 0 0 22612975 25912294 68422 35031 0 0 0 2278995 5372260 24960392 31319585 -18366191 -20373267 148542753 115292481 2538839 15071 146003914 115277410 TO PROVIDE HEALTHCARE BENEFITS TO MEMBERS. 0 0 THE VEBA TRUST PROVIDED BENEFITS FOR RETIRED MANAGEMENT EMPLOYEE PARTICIPANTS AND THEIR SURVIVING SPOUSES FROM MEMBER AND EMPLOYER CONTRIBUTIONS. 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 X 0 0 0 1 1 1 AS BE CA CH DA FI FR GM HK ID IT JA NL NO PO RS SN SP SW SZ UK AU IS NZ SF 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 THE NORTHERN TRUST COMPANY INSTITUTIONAL TRUSTEE 1.00 0.00 X 35031 0 0 35031 0 0 0 0 0 0 ALIGHT SOLUTIONS LLC 4 OVERLOOK POINT LINCOLNSHIRE IL 60069 RECORD KEEPING 376597 1 PARTICIPANT CONTRIBUTIONS 900099 5944720 5944720 5944720 2958018 276799 2681219 256815788 254772208 2043580 2043580 -11453086 13496666 10946318 -5231567 16177885 0 25912294 35031 106932 132489 UNREL BUSINESS INC TAX 3910111 CONTRACT ADMINISTRATOR 814108 RECORD KEEPING 376597 OTHER ADMINISTRATOR FEE 32023 31319585 278970 142423 7342352 3363437 2550852 921612 97448325 103225661 40922254 7639348 148542753 115292481 2538839 15071 2538839 15071 X 0 0 0 0 146003914 115277410 146003914 115277410 148542753 115292481 X -20373267 11252908 -21606145 X 0 1 X 1 0 0 INVESTMENT IN COMMON/COLLECTIVE TRUSTS 7639348 C 7639348 X PART X, LINE 2: GAAP REQUIRES THE PLAN'S 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 APPLICABLE AUTHORITIES. THE COMPANY 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. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENT IN PFIC 1408485 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 INVESTMENT IN SECURITIES 26979199 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 INVESTMENT IN SECURITIES 3543741 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 INVESTMENT IN SECURITIES 13483962 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 0 0 INVESTMENT IN SECURITIES 57078 MIDDLE EAST AND NORTH AFRICA 0 0 INVESTMENT IN SECURITIES 309126 SUB-SAHARAN AFRICA 0 0 INVESTMENT IN SECURITIES 412224 0 0 0 0 0 0 46193815 0 46193815 0 0 0 1 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS PARTICIPATE IN THE SPONSOR HEALTH BENEFIT PLANS AND RECEIVE MEDICAL BENEFITS FROM THE FUNDED 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 PARTNERS 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 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 RETIREES 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. FORM 990, PART XI, LINE 9: TRANSFERS TO HRA PLAN -21,606,145. CONSTELLATION ENERGY GENERATION LLC 200 ENERGY WAY KENNETT SQUARE PA 193482473 233064219 SPONSORING ORGANIZATION PA CONSTELLATION ENERGY CORPORATION CONSTELLATION ENERGY CORPORATION 1310 POINT STREET BALTIMORE MD 871210716 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