— in expenses

Teamsters local union no. 671 health services and insurance plan (the "plan") was established june 24, 1954 by an agreement between teamsters local union no. 671 of the international brotherhood of teamsters, chauffeurs, warehousemen and helpers of america (the union") and certain employers who were parties to collective bargaining agreements with the union requiring contributions to the plan (the "participating employers"). The plan was established to provide health and welfare benefits to eligible employees of participating employers and their eligible dependents. The plan provides medical, vision, dental, prescription, accidental death and dismemberment, disability and life insurance benefits.