US Dept of Treasury IRS 10/14/2020

City of Everett VEBA Trust c/o City of Everett 2930 Wetmore Avenue,Ste.5-A,Everett,WA 98201 EIN: 83-6346037 Attachment A to Form 1024 Part II, Line 7 and Schedule F, Line 2 Part II, Line 7: In order to participate in the City of Everett Fire VEBA HRA Plan ("Fire HRA Plan")and therefore become a beneficiary of the Trust,one must be employed by the City of Everett(the"City"), be covered under the City's group medical plan, and be a member of the International Association of Firefighters Local No. 46 a/k/a Everett Firefighters, Local No.46(the "Fire Union"). Employees with a balance in the Fire HRA Plan upon termination of employment and members of the Fire Union who are eligible for post- employment contributions pursuant to the terms of the applicable collective bargaining agreement are eligible to participate in the City of Everett Fire VEBA PRA Plan ("Fire PRA Plan"). In order to participate in the City of Everett VEBA HRA Plan ("HRA Plan")and therefore become a beneficiary of the Trust,one must be employed by the City, be covered under the City's group medical plan, and not be a member of the Fire Union. Employees with a balance in the HRA Plan upon termination of employment and employees(other than members of the Fire Union)who are eligible for post-employment contributions to the plan pursuant to the terms of a applicable collective bargaining agreement, memorandum of understanding, labor contract,or other agreement are eligible to participate in the City of Everett VEBA PRA Plan ("PRA Plan"). Employees meeting the foregoing eligibility requirements automatically become participants in the Plans, but such employees incur no detriment(i.e., payroll deductions) because of their participation. Schedule F, Line 2: Only the employees described in Part 11.7 are eligible for the Fire HRA Plan. The amount of contributions received by a participant is as stated in the collective bargaining agreement for the Union. Employees who have a balance in the Fire HRA Plan upon termination of employment are able to continue participating in the Trust for purposes of spending down their accounts (via reimbursement of eligible medical expenses). This continued participation occurs through the Fire PRA Plan. Because all participants of these plans are collectively bargained,Section 3 does not include information for these two plans. Only the employees described in Part 11.7 are eligible for the HRA Plan. The amount of contributions received by a participant is as stated in the labor agreements for Everette Police Officers Association and for Everett Municipal Employees Local No. 113,AFSCME and the Benefits Guide for non-represented employees. Employees who have a balance in the HRA Plan upon termination of employment are able to continue participating in the Trust for purposes of spending down their accounts(via reimbursement of eligible medical expenses). This continued participation occurs through the PRA Plan. Line 4 below reflects the number of former employees covered under the PRA Plan. Applicable excerpts of the applicable labor agreements and the Benefits Guide are enclosed herewith. I