5500 2007 Form 5500 Schedule B

Pension Benefit Guaranty Corporation

MM / D D / Y Y Y Y

2007

This Form is Open to Public
Inspection (except when
attached to Form 5500-EZ).

MM / D D / Y Y Y Y

and ending

Name of plan
B
D
Plan sponsor's name as shown on line 2a of Form 5500 or 5500-EZ

E

Type of plan:
Multiemployer

Single-employer

(3)

F

100 or fewer participants
in prior plan year

Multiple-employer

Basic Information (To be completed by all plans)

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Part I

(2)

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(1)

Employer Identification Number

NO
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C

Three-digit
plan number

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Round off amounts to nearest dollar.
Caution: A penalty of $1,000 will be assessed for late filing of this report unless reasonable cause is established.

US
E

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For calendar plan year 2007
or fiscal plan year beginning

A

Attach to Form 5500 or 5500-EZ if applicable.
See separate instructions.

OMB No. 1210-0110

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This schedule is required to be filed under section 104 of the Employee
Retirement Income Security Act of 1974, referred to as ERISA, except when
attached to Form 5500-EZ and, in all cases, under section 6059(a) of the
Internal Revenue Code, referred to as the Code.

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Department of Labor
Employee Benefits Security
Administration

Official Use Only

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Department of the Treasury
Internal Revenue Service

Actuarial Information

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SCHEDULE B
(Form 5500)

MM / D D / Y Y Y Y

(2)

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1a Enter the actuarial valuation date:
b Assets:
(1) Current value of assets .......................................................................................
Actuarial value of assets for funding standard account ....................................

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Statement by Enrolled Actuary (see instructions before signing):

To the best of my knowledge, the information supplied in this schedule and on the accompanying schedules, statements, and attachments, if any, is complete and accurate,
and in my opinion each assumption, used in combination, represents my best estimate of anticipated experience under the plan. Furthermore, in the case of a plan other than
a multiemployer plan, each assumption used (a) is reasonable (taking into account the experience of the plan and reasonable expectations) or (b) would, in the aggregate,
result in a total contribution equivalent to that which would be determined if each such assumption were reasonable; in the case of a multiemployer plan, the assumptions used,
in the aggregate, are reasonable (taking into account the experience of the plan and reasonable expectations).

Signature of actuary

Type or print

MM / D D / Y Y Y Y

Date

SIGN HERE

Name of actuary
Firm name

Address of the firm
City
G

Most recent
enrollment number

State

Zip Code

Telephone number
(including area code)

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If the actuary has not fully reflected any regulation or ruling promulgated under the statute in completing this schedule,
check the box and see instructions ......................................................................................................................................................................
For Paperwork Reduction Act Notice and OMB Control Nos., see the inst. for Form 5500 or 5500-EZ. Cat. No. 13507E Schedule B (Form 5500) 2007

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v10.1

Schedule B (Form 5500) 2007

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Accrued liability for plans using immediate gain methods ................................
Information for plans using spread gain methods:

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(a)

Unfunded liability for methods with bases ..................................................

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(b)

Accrued liability under entry age normal method ......................................

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(c)

Normal cost under entry age normal method ............................................

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1c (1)
(2)

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Official Use Only

(b)
(c)

Expected increase in current liability due to
benefits accruing during the plan year .......................................................
Current liability computed at highest allowable
interest rate (see instructions) ....................................................................
Expected release from "RPA '94" current liability for the plan year ..........

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(d)

NO
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(2)

Amount excluded from current liability attributable to
pre-participation service (see instructions) .........................................................
"RPA '94" information:
(a) Current liability .............................................................................................

DO

(1)

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d Information on current liabilities of the plan:

(3) Expected plan disbursements for the plan year .................................................
2 Operational information as of beginning of this plan year:
a Current value of the assets (see instructions) ...........................................................
b "RPA '94" current liability:

(1)

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For terminated vested participants

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Total

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IN
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For active participants

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(4)

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(3)

(3) Total Benefits

For retired participants and beneficiaries receiving payments

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(2)

(2) Vested Benefits

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(1) No. of Persons

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c If the percentage resulting from dividing line 2a by line 2b(4), column (3), is less than 70%, enter such percentage ....

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Schedule B (Form 5500) 2007

3
Official Use Only

Contributions made to the plan for the plan year by employer(s) and employees:
(a) Month-Day-Year
(b) Amount paid by employer

(c) Amount paid by employees

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Totals ............................

4

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Quarterly contributions and liquidity shortfall(s):

.

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(1) 1st
(2) 2nd
5

IN
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a Plans other than multiemployer plans, enter funded current liability percentage for preceding year (see instructions) ...
b If line 4a is less than 100%, see instructions, and complete the following amount fields as applicable:
Liquidity shortfall as of end of Quarter of this plan year

%

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(3)

3rd

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(4)

4th

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Actuarial cost method used as the basis for this plan year's funding standard account computation:
(b)

Entry age normal

(c)

Accrued benefit (unit credit)

(d)

Aggregate

(e)

Frozen initial liability

(f)

Individual level premium

(g)

Individual aggregate

(h)

Other (specify)

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Attained age normal

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(a)

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Schedule B (Form 5500) 2007

Page

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5 i Has a change been made in funding method for this plan year? .......................................................

Yes

j If line i is "Yes," was the change made pursuant to Revenue Procedure 2000-40? .........................

Yes

k If line i is "Yes," and line j is "No" enter the date of the ruling letter
(individual or class) approving the change in funding method ............................................................

No

No

Checklist of certain actuarial assumptions:
a Interest rate for "RPA '94" current liability .........................................................................................................

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MM / D D / Y Y Y Y
N/A

.

%

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Official Use Only

b Weighted average retirement age ......................................................................................................................

N/A

Yes

Females .....................................................

.

N/A

.

%

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f Expense loading ................................................

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%

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Age 55 .......................................................

h Salary scale ......................................................

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%

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%

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N/A

%

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(3)

%
%

N/A

%

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j Estimated investment return on current value of
assets for year ending on the valuation date ...................................................................................................
New amortization bases established in the current plan year:
(1) Type of Base
(2) Initial Balance

%

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i Estimated investment return on actuarial value of
assets for year ending on the valuation date ...................................................................................................

7

%

Female
Rate Code

(3)

Rate Code

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g Annual withdrawal rates:
(1) Age 25 .......................................................

%

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Male

Age 40 .......................................................

N/A

N/A

e Valuation liability interest rate .........................

(2)

No

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No

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(2)

Yes

Post-retirement

NO
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Pre-retirement

c Rates specified in insurance
or annuity contracts ..........................................
d Mortality table code for valuation purposes:
(1) Males .........................................................

%
%

Amortization Charge/Credit

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Page

Official Use Only

8 Miscellaneous information:
a If a waiver of a funding deficiency or an extension of an amortization period has been
approved for this plan year, enter the date of the ruling letter granting the approval ........................

MM / D D / Y Y Y Y

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b If one or more alternative methods or rules (as listed in the instructions) were used for this
plan year, enter the appropriate code in accordance with the instructions ...................................

5

Yes

Funding standard account statement for this plan year:
Charges to funding standard account:
a Prior year funding deficiency, if any ............................................................................

No

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c Is the plan required to provide a Schedule of Active Participant Data? (see instructions) ...............
If "Yes," attach schedule.

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d Interest as applicable on line 9a, 9b, and 9c .............................................................

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e Additional interest charge due to late quarterly contributions, if applicable .............

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f Adjusted additional funding charge from Part II, line 12q, if applicable ... N/A

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g Total charges. Add lines 9a through 9f .......................................................................
Credits to funding standard account:
h Prior year credit balance, if any ..................................................................................

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Schedule B (Form 5500) 2007

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ON
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Funding waivers

▼

(2)

All bases except
funding waivers

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(1)

NO
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b Employer's normal cost for plan year as of valuation date .......................................
Outstanding Balance
c Amortization charges as of valuation date:

i Employer contributions. Total from column (b) of line 3 .............................................

j Amortization credits
as of valuation date

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Outstanding Balance

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k Interest as applicable to end of plan year on lines 9h, 9i, and 9j .............................
l Full funding limitation (FFL) and credits
(1) ERISA FFL (accrued liability FFL) ...................
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"RPA '94" override (90% current liability FFL) .

(3)

FFL credit .............................................................................................................

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m (1)

Waived funding deficiency ...................................................................................

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(2)

Other credits ........................................................................................................

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n Total credits. Add lines 9h through 9k, 9l(3), 9m(1), and 9m(2) ................................

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(2)

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Schedule B (Form 5500) 2007

Page

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p Funding deficiency: If line 9g is greater than line 9n, enter the difference ..............
Reconciliation account:
q Current year's accumulated reconciliation account:

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(a)
(b)

(4)

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Reconciliation outstanding balance as
of valuation date ......................................

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Reconciliation amount.
Line 9c(2) balance minus line 9q(3)(a) ...

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Contribution necessary to avoid an accumulated funding deficiency.
Enter the amount in line 9p or the amount required under the alternative
funding standard account if applicable ..............................................................................

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Has a change been made in the actuarial assumptions for the current plan year? If "Yes," see instructions.

Part II

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Total as of valuation date ...............................................................................

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Due to additional interest charges
as of the beginning of the plan year ...............
Due to waived funding deficiencies:

(3)

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(2)

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Due to additional funding charges
as of the beginning of the plan year ...............

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(1)

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9o Credit balance: If line 9n is greater than line 9g, enter the difference .....................

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Official Use Only

Yes

No

Additional Information for Certain Plans Other Than Multiemployer Plans

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Please see Who Must File in the Schedule B instructions to determine if you must complete Part II.
12 Additional required funding charge (see instructions):
a Enter "Gateway %." Divide line 1b(2) by line 1d(2)(c) and multiply by 100.
If line 12a is at least 90%, go to line 12q and enter -0-. If line 12a is less than 80%, go to line 12b.
If line 12a is at least 80% (but less than 90%), see instructions and, if applicable,
go to line 12q and enter -0-. Otherwise, go to line 12b .............................................

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%

b "RPA '94" current liability. Enter line 1d(2)(a) .............................................................

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c Adjusted value of assets (see instructions) ................................................................

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d Funded current liability percentage. Divide line 12c by 12b and multiply by 100 ....

%

e Unfunded current liability. Subtract line 12c from line 12b ........................................

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f Liability attributable to any unpredictable contingent event benefit ...........................

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g Outstanding balance of unfunded old liability .............................................................

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h Unfunded new liability. Subtract the total of lines 12f and 12g from line 12e.
Enter -0- if negative .....................................................................................................

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of line 12h ..................

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j Unfunded old liability amount ......................................................................................

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(

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i Unfunded new liability amount

k Deficit reduction contribution. Add lines 12i, 12j, and 1d(2)(b) .................................

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Schedule B (Form 5500) 2007

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12 l Net charges in funding standard account used to offset the deficit reduction
contribution. Enter a negative number if less than zero ............................................

(3)

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Unfunded current liability percentage.
Subtract the percentage on line 12d from 100% ......................................................

.

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Amortization of all unpredictable
contingent event liabilities ...............................

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(5)

"RPA '94" additional amount (see instructions)

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(6)

Enter the greatest of lines 12m(3), 12m(4), or 12m(5) ......................................

NO
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Enter the product of lines
12m(1) and 12m(2) ..........................................

(4)

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(2)

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%

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m Unpredictable contingent event amount:
(1) Benefits paid during year attributable to
unpredictable contingent event .......................

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Official Use Only

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n Preliminary additional funding charge: Enter the excess of line 12k over
line 12l (if any), plus line 12m(6), adjusted to end of year with interest ..................

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o Contributions needed to increase current liability percentage to 100%
(see instructions) ..........................................................................................................

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.00

p Additional funding charge prior to adjustment: Enter the lesser of
line 12n or 12o .............................................................................................................

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(

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)

of line 12p ............

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q Adjusted additional funding charge.

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