The agreement included the establishment of a company-funded, independently run Voluntary Employee Beneficiary Association (VEBA) trust to shift the burden of retiree health care from the company's books, thereby improving its balance sheet.
O acordo incluía o establecemento dunha xestión independente Voluntary Employee Beneficiary Association (VEBA) un fideicomiso financiado pola compañía para trasladar a carga da atención de saúde dos xubilados dos libros da compañía, mellorando así o seu balance.