The IUE-CWA bankruptcy claim trust is an employee association consisting of retirees of general motors and delphi corporation who were represented by the IUE-CWA, but also including GM and delphi retirees who were represented by the international brotherhood of electrical workers, or the international union of operating engineers. The trust is authorized by the trust agreement to provide medical and health benefits to participants, including SICK and accidental benefits, by reimbursement or otherwise.