Required supplemental program to reimburse for payments due from employers uncollectible as a result of employer involvement in bankruptcy case or proceedings; program participation, premiums, etc.

Discretionary supplemental program to reimburse for payments due from employers uncollectible for other appropriate reasons

Payment of cost of program

Terms and conditions, limitations, etc., of supplemental program

Arrangements by corporation with private insurers for implementation of program; election of coverage by participating plans with private insurers