Finance
Retiree Benefits Trust
The Retiree Benefits Trust (the “Trust”) was established in June 2008 for the sole purpose of providing funding for post-employment health care insurance premiums and other benefits (OPEB) for its participants and beneficiaries. The irrevocable Trust is to be used for the exclusive benefit of participants and beneficiaries, and in no event shall any part of the principal or income of the Trust be paid or revert to Massport. The Trust prepares annual audited financial statements in accordance with generally accepted accounting principles (GAAP).