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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>LIABILITY FOR UNCERTAIN TAX POSITIONS THE TRUST ESTABLISHED UNDER THE PLAN IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE SERVICE, AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER, DATED SEPTEMBER 7, 1990, FROM THE INTERNAL REVENUE SERVICE, AND THE PLAN SPONSOR BELIEVES THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE AS DESIGNED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 REVIEW: AS A VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION, THE CONTAINER GRAPHICS CORPORATION HEALTH &amp; WELFARE BENEFIT PLAN DOES NOT HAVE A GOVERNING BODY. A COPY OF FORM 990 WAS PROVIDED TO THE CFO OF CONTAINER GRAPHICS CORPORATION FOR REVIEW.</ExplanationTxt>
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        <ExplanationTxt>THERE WERE NO CHANGES TO THE AUDIT OVERSIGHT OR AUDIT SELECTION PROCESSES DURING THE TAX YEAR.</ExplanationTxt>
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