2025-11-17T16:29:18+00:00 2024-12-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2024-01-01 926358962 UNITED STATES STEEL CORPORATION LEGACY RETIREE INSURANCE BENEFITS TRUST UNIT 4124335070 600 GRANT ST STE 1814 PITTSBURGH PA 15219 Erin L Bealles ASST. SECRETARY, USS&CPF 4124335070 2025-11-17 true true Mallory Fairless P01321579 3128997000 2025-11-17 2024 2025-03-06 01:10:19Z Erin L Bealles 600 GRANT ST STE 1814 PITTSBURGH PA 15219 27029951 false X N/A X 2023 PA The trust's sole purpose and activity is to pay for health and/or life insurance benefits on behalf of eligible retired employees of United States Steel Corporation (and participating affiliated employers) under the United States Steel Corporation Plan for Legacy Retiree Insurance Benefits (the Plan), which is an employee welfare benefit plan subject to the Employee Retirement Income Security Act of 1974, as amended. 1 1 0 0 0 0 29465720 27029951 0 0 29465720 27029951 0 30141081 27808260 0 0 0 46500 30141081 27854760 -675361 -824809 800649 5266152 1476010 1486142 -675361 3780010 The trust's sole purpose and activity is to pay for health and/or life insurance benefits on behalf of eligible retired employees of United States Steel Corporation (and participating affiliated employers) under the United States Steel Corporation Plan for Legacy Retiree Insurance Benefits (the Plan), which is an employee welfare benefit plan subject to the Employee Retirement Income Security Act of 1974, as amended. false false The trust's sole purpose and activity is to pay for health and/or life insurance benefits on behalf of eligible retired employees of United States Steel Corporation (and participating affiliated employers) under the United States Steel Corporation Plan for Legacy Retiree Insurance Benefits (the Plan), which is an employee welfare benefit plan subject to the Employee Retirement Income Security Act of 1974, as amended. 0 false false false false false false false false false false false false 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 false false false false true false false 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 false false false false X TARA DIAZ 4124335070 600 GRANT ST STE 1814 PITTSBURGH PA 15219 X US STEEL AND CARNEGIE PENSION FUND INSTITUTIONAL TRUSTEE 0.0 0.0 X 0 0 0 0 0 0 0 false false false 0 0 EMPLOYER CONTRIBUTIONS 525120 17643830 17643830 PARTICIPANTS CONTRIBUTIONS 525120 1114782 1114782 Trust CONTRIBUTIONS 525120 792376 792376 OTHER CONTRIBUTIONS 525120 7478963 7478963 0 0 0 0 27029951 0 0 0 0 0 0 0 0 0 27029951 27029951 0 0 27808260 17000 0 Administrative fees 29500 0 27854760 800649 3049695 2216457 0 0 0 0 0 0 0 0 0 0 0 0 800649 5266152 1476010 1486142 0 0 0 0 1476010 1486142 X -675361 3780010 -675361 3780010 800649 5266152 -824809 5280180 0 X false true true false 0 X 0 0 0 0 0 0 0 0 0 0 0 0 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 Legacy 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 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, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions. Due to the creation of the Plan in 2022, all tax years remain open. 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 LEGACY RETIREE INSURANCE BENEFITS TRUST. THE CHIEF COMPLIANCE OFFICER OF THE PENSION FUND PERFORMS AN ANNUAL COMPLIANCE REVIEW OF ITS CODE OF ETHICS, INCLUDING CONFLICT OF INTEREST. 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. 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 false false false false