Multiemployer Defined Benefit Pension Plans
May 28, 2021
Potentially Eligible for Special Financial
Elizabeth A. Myers
Assistance Under the American Rescue Plan
Analyst in Income Security

Act
John J. Topoleski
Specialist in Income
Multiemployer defined benefit (DB) pension plans are private-sector pensions sponsored by more
Security
than one employer and maintained as part of a collective bargaining agreement. In DB plans,

participants typically receive regular monthly benefit payments in retirement. In 2017, about 3%
of all private-sector DB pension plans, covering 29% of all DB pension plan participants, were

multiemployer DB plans. In that year, there were 1,229 multiemployer DB plans with 10.4
million participants. Among multiemployer DB plans, 9.2% of plans covering 11.8% of participants were financially troubled
and expected to become insolvent within 19 years (in critical and declining status).
Section 9704 in Title IX, Subtitle H, of the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2) provides special
financial assistance in the form of grants to eligible financially troubled multiemployer DB pension plans. Plans receiving
special financial assistance are to be able to pay benefits through 2051.
A plan is eligible for special financial assistance if it (1) is in critical and declining status in any plan year from 2020 through
2022; (2) had an application to suspend benefits under the Multiemployer Pension Reform Act of 2014 (MPRA, enacted as
part of P.L. 113-235) approved prior to the enactment of ARPA (March 11, 2021); (3) is in critical status in any plan year
from 2020 through 2022, has a modified funded percentage of less than 40% (calculated as the current value of plan assets
divided by the present value of plan liabilities, using a specified interest rate), and the ratio of active to inactive participants is
less than 2:3; or (4) became insolvent after December 14, 2014, and was not terminated by the date of enactment of ARPA.
This report provides a list of plans that meet or might meet these eligibility criteria based on the most recent available data
from the Department of Labor (DOL), the Department of the Treasury, and the Pension Benefit Guaranty Corporation
(PBGC). Because this report uses the most recently available data (in some cases from plan year 2018 or 2019), some plans
listed may not be eligible based on their financial conditions in 2020, 2021, or 2022. Similarly, some plans that are not listed
in this report based on financial information from 2018 or 2019 might become eligible based on their financial conditions in
2020, 2021, or 2022. In addition, it is possible that some eligible plans might not apply for special financial assistance,
perhaps because, in some cases, the amount of special financial assis tance they would receive would be zero or a very small
amount. More detailed information regarding eligibility for, and calculating the amount of, special financial assistance is to
be available when PBGC issues regulations or guidance. Under ARPA, PBGC is required to issue regulations or guidance by
July 9, 2021.
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Introduction
Section 9704 in Title IX, Subtitle H, of the American Rescue Plan Act of 2021 (ARPA; P.L. 117-
2) provides financial assistance to eligible financial y troubled multiemployer defined benefit
(DB) pension plans. For more information on Section 9704, see CRS In Focus IF11765, Special
Financial Assistance to Multiemployer Plans.
This report provides a list of multiemployer DB plans that meet or might meet the eligibility
requirements for the special financial assistance using the most recently available data. The report
provides (1) background on multiemployer DB pension plans, (2) an overview of the special
financial assistance, (3) a description of the four eligibility criteria, and (4) a listing of plans
(along with each plan’s participant and funding data) that satisfy the eligibility criteria using the
most recently available data. An Appendix also lists the plans that meet or might meet each
criteria, separated by criteria and in alphabetical order.
The list of eligible plans in this report should not be interpreted as definitive. Eligibility for
special financial assistance under some criteria—such as those that have had applications to
suspend benefits under the Multiemployer Pension Reform Act of 2014 (MPRA, enacted as part
of P.L. 113-235) approved—can be determined with certainty. However, eligibility under other
criteria depends on the financial condition of plans in 2020-2022. Data is not yet available for
these years for al plans; this report uses the most recently available public data to identify plans
that might be eligible. Additional plans might become eligible for special financial assistance
based on their financial conditions in plan years 2020-2022. Similarly, plans that meet eligibility
criteria based on their 2018 or 2019 data might improve their financial conditions and would no
longer meet eligibility criteria based on their 2020-2022 data.
In addition, this report is not intended to indicate which plans wil apply for special financial
assistance. Eligible plans may, but are not required to, apply for special financial assistance.
Final y, some plans that are eligible and apply for special financial assistance might not receive
any, depending on forthcoming regulations or guidance to be issued by the Pension Benefit
Guaranty Corporation (PBGC).
Background on Multiemployer DB Plans
A multiemployer pension plan is sponsored by more than one employer and is maintained as part
of a collective bargaining agreement. In DB plans, participants typical y receive regular monthly
benefit payments in retirement.1
In 2017, there were 1,229 multiemployer DB plans with 10.4 mil ion participants. Among
multiemployer DB plans, 9.2% of plans covering 11.8% of participants were financial y troubled
and expected to become insolvent within 19 years (in critical and declining status).
In some instances, eligibility for special financial assistance depends on three measures of a
plan’s financial health: its funded ratio, its zone certification status, and the ratio of active to
inactive participants.
A plan’s funded ratio measures plan assets (i.e., the value of a plan’s investments) as a percentage
of plan liabilities (the value of benefits owed). A plan with a funded ratio of 100% has sufficient
assets to pay al promised benefits. In contrast, a plan with a funded ratio of 50% is able to fund

1 For more information on multiemployer DB plans, see CRS Report R43305, Multiemployer Defined Benefit (DB)
Pension Plans: A Prim er.
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half of al promised benefits. The funded ratio is an important determinant for a plan’s zone
status, described below.
Plans report two different funded ratios, which are calculated as the proportion of plan assets to
plan liabilities. This is because plans report two values of assets and two values of liabilities: the
actuarial value and current value of assets and the actuarial value and the current value (RPA '94,
named for the Retirement Protection Act of 1994) of liabilities.
The two values of assets are general y similar. The main difference between the two values of
liabilities is the discount rate used to calculate the present value of future benefit obligations.2 The
actuarial valuation of liabilities typical y discounts them using the expected return on assets. The
RPA '94 current liability uses a lower discount rate based around the interest rates on 30-year
Treasury securities. The RPA '94 valuation method results in a higher valuation of plan liabilities
compared to the actuarial valuation method. Thus, the funded ratio on a current basis is typical y
lower than the funded ratio on an actuarial basis.
Multiemployer DB plans annual y certify the plan's financial status—known as the plan's zone
status. Table 1 summarizes the zone status categories. Although a plan’s zone status is based on
several criteria, its funded ratio is a primary component. Zone status designations are based on the
funded ratio on an actuarial basis.
Table 2 includes data on plan funded ratios (and plan underfunding) on both the current and
actuarial basis.3
Table 1. Multiemployer Defined Benefit Plan Zone Status Categories
Category
Description
No Category
Plans that do not meet any of the categories below are often cal ed green zone plans. A
(sometimes cal ed
green zone plan does not have to address its underfunding, if any.
green zone)
Endangered (sometimes
A plan is in endangered status if (1) the plan's funded ratio is less than 80% or (2) the
cal ed yel ow zone) /
plan has a funding deficiency in the current year or is projected to have one in the next
Seriously Endangered
six years.
(sometimes cal ed
A plan is seriously endangered if it meets both of these criteria.
orange zone)
Critical (sometimes
A plan is in critical status if any of the fol owing conditions apply: (1) the plan's funded
cal ed red zone)
ratio is less than 65% and in the next six years the value of the plan's assets and
contributions wil be less than the value of benefits; (2) in the current year, the plan is
not expected to receive 100% of the contributions required by the plan sponsor, or the
plan is not expected to receive 100% of the required contributions for any of the next
three years (four years if the plan's funding ratio is 65% or less); (3) the plan is expected
to be insolvent within five years (within seven years if the plan's funding ratio is 65% or
less); or (4) the cost of the current year's benefits and the interest on unfunded
liabilities are greater than the contributions for the current year, the present value of
benefits for inactive participants is greater than the present value of benefits for active
participants, and there is expected to be a funding deficiency within five years. Plans not
in critical status may elect to be in critical status if they are projected to be so in the
next five years.

2 T he value of benefit obligations is expressed as a present value. For more information on calculating the present value
of pension benefits, see CRS Report R46366, Single-Em ployer Defined Benefit Pension Plans: Funding Relief and
Modifications to Funding Rules.
3 Underfunding is the amount by which plan liabilities exceed plan assets. Underfunding on an RPA ‘94 basis uses
current values, and underfunding on an actuarial basis uses actuarial values.
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Multiemployer DB Plans Potentially Eligible for Special Financial Assistance under ARPA

Category
Description
Critical and Declining
A plan is in critical and declining status if (1) it is in critical status and (2) the plan
actuary projects that the plan wil become insolvent within the current year or within
either the next 14 years or the next 19 years, as specified in law.
Source: CRS.
Notes: The Pension Protection Act of 2006 (P.L. 109-280) required plans to report their status as endangered,
seriously endangered, or critical. The Multiemployer Pension Reform Act of 2014 (passed as part of P.L. 113-
235) added the status of critical and declining.
Another measure of a plan’s financial health is the ratio of active to inactive participants. Active
participants are workers currently in employment covered by a plan and who are earning future
benefits under the plan. Inactive participants are those not earning benefits under the plan. This
category of participants includes retired participants, separated vested participants—individuals
owed benefits upon retirement but who are not earning benefits under the plan (general y because
they are no longer working for employers who participate in the plan and have not yet retired)—
and beneficiaries (such as spouses of deceased participants who are receiving benefits from the
plan). Employer contributions to multiemployer plans are general y made as a dollar amount per
hour worked per active participant. DB pension plans that have high percentages of active
workers are better able to rely on future contributions from plan sponsors to make up for plan
underfunding. This is because, on a per participant basis, employers’ contributions toward the
underfunding wil be larger in plans with higher percentages of active workers.
Eligibility for Special Financial Assistance
As specified in ARPA, a plan can apply for special financial assistance through December 31,
2025. A plan is eligible for special financial assistance if it meets at least one of the following
conditions:
1. It is in critical and declining status in any plan year from 2020 through 2022;
2. It had an application to suspend benefits under MPRA approved prior to the
enactment of ARPA (March 11, 2021);
3. It is in critical status in any plan year from 2020 through 2022, has a modified
funded percentage of less than 40% (calculated as the current value of plan
assets divided by the present value of plan liabilities, using a specified interest
rate), and the ratio of active to inactive participants in the plan is less than 2:3;
or
4. It became insolvent after December 14, 2014, and was not terminated by the
date of enactment of ARPA.4
Plans receiving special financial assistance are to be able to pay benefits through 2051.
Simulations by the Congressional Budget Office indicated that an average of 185 plans
wil receive $86 bil ion in special financial assistance.5

4 An insolvent plan is one that cannot pay all of its promised benefits in a year. A plan is terminated if all employers
withdraw from the plan or it meets other conditions in T itle 29 , Section 1341a, of the United States Code.
5 See Congressional Budget Office, Score of Ways and Means Reconciliation Recommendations,
https://www.cbo.gov/system/files/2021-02/hwaysandmeansreconciliation.pdf.
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Methodology to Determine Eligibility for Special Financial
Assistance
The following sections describe the four eligibility conditions for a multiemployer DB plan to
qualify for special financial assistance. Each section outlines the methodology used to identify
plans that meet or might meet the criteria (based on the most recently available data). PBGC is
required to issue regulations or guidance by July 9, 2021, which is to set the requirements for
special financial assistance applications.
Table 2 lists al plans that meet or potential y meet the eligibility requirements for special
financial assistance based on at least one of the criteria, along with participant and funding
information for each plan. Plans are listed in descending order based on the total number of
participants. Some plans meet or potential y meet more than one eligibility criteria.
The Appendix provides a list of the plans that meet or potential y meet the requirements under
each of the four eligibility criteria. Plans are listed in alphabetical order under each category, and
some plans are listed under more than one category.
The plan listings in Table 2 and in the Appendix are not definitive, nor do they show which plans
wil receive special financial assistance. An eligible plan would have to apply and be approved for
special financial assistance.
Plan information presented in this report comes from the Department of Labor (DOL), PBGC,
and U.S. Treasury websites. In addition, CRS examined publicly available Form 5500 filing
datasets from plan years 2018 and 2019.6 Nearly al private-sector pension plans are required to
file Form 5500 with the Internal Revenue Service (IRS), DOL, and PBGC. The Form 5500 and
required schedules contain information on the number of active and inactive plan participants,
plan financial data, and zone status of the plan.7 Most multiemployer plans are required to file
Schedule MB, which contains plan and actuarial information specific to multiemployer plans.
Criteria 1: Plan Is in Critical and Declining Status in Any Plan Year from 2020
Through 2022
Multiemployer DB plans in endangered, seriously endangered, critical, or critical and declining
status must provide notice to participants, beneficiaries, the bargaining parties, PBGC, and DOL.
DOL posts these notices on its website, but the DOL website does not always have notices posted
for al of the plans with these status designations.8 For example, in 2018 (the most recent year for
which complete Form 5500 data is available), 121 plans were in critical and declining status, yet
the DOL website has status notices for 73 plans.9 For more recent years, it is possible that not al

6 T he most recent year for which there is complete data is 2018. Some 2019 data is available but is not yet complete.
Individual Form 5500 filings for some plans may be available th rough an online search for more recent years, but they
are not yet included in any datasets.
7 DOL provides the Form 5500 data at https://www.dol.gov/agencies/ebsa/about -ebsa/our-activities/public-
disclosure/foia/form-5500-datasets.
8 See DOL, “Critical, Critical and Declining, Endangered and WRERA Status Notices,”
https://www.dol.gov/agencies/ebsa/about -ebsa/our-activities/public-disclosure/critical-status-notices.
9 CRS analysis of Form 5500 data for plan year 2018 found that 121 plans that had filed Schedule MB were in cr itical
and declining status. Not all Schedule MB filings include a zone status; in these cases, CRS examined the filed Form
5500 to find the zone status.
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plans have completed their evaluations. As of the date of this report, there were 59, 64, and 1
critical and declining status notices on the DOL website for 2019, 2020, and 2021, respectively.10
In addition to plans with critical and declining status notices posted on the DOL website, Table 2
includes plans in critical and declining status (1) in plan years 2018 and 2019, (2) in the 2019
plan year only, and (3) in the 2018 plan year that have not yet filed Schedule MB for the 2019
plan year. Plans that were in critical and declining status in 2018 or 2019, improved their funding,
and filed critical status notices or endangered status notices with DOL in 2020 or 2021 were not
included as having met this criteria (though these plans might qualify for special financial
assistance under other criteria).11
In total, 123 plans are potential y eligible for special financial assistance based on this criteria.
Thus far, 64 plans have met the eligibility criteria due to filing a critical and declining status
notice to DOL for 2020 or 2021. Fifty-nine additional plans were in critical and declining status
in 2018 or 2019 and are potential y eligible for special financial assistance if they maintain this
status in 2020, 2021, or 2022.12
Criteria 2: Plan Has Been Approved to Suspend Benefits Under MPRA as of
March 11, 2021
MPRA permitted plans in critical and declining status to apply to suspend benefits if the benefit
suspensions would enable the plan to avoid insolvency. Treasury posts plan applications and
approval status for MPRA benefit suspensions on a publicly available website.13 As of March 11,
2021 (the date of enactment of ARPA), 18 plans had been approved to suspend benefits and so are
eligible for special financial assistance under this criteria.
Criteria 3: Plan Is in Critical Status in Any Year from 2020 through 2022 and
Meets Specified Participant and Funding Requirements
A plan is eligible for special financial assistance if it (1) is in critical status in any plan year from
2020 through 2022, (2) has a modified funded ratio of less than 40%, and (3) the ratio of active to
inactive participants is less than 2:3.14 As noted, Form 5500 datasets for plan year 2020 are not

10 In 2020, there were 65 notices posted, but one plan’s notice (Roofers and Slaters Local 248 Pension Plan) was
duplicated.
11 Several large plans that were in declining status in 2019 filed critical status notices to DOL in 2020, did not meet any
other criteria based on the most recent available data, and so are not included in Table 2. T hese plans include the
United Mine Workers of America 1974 Pension Plan (UMWA), the Pace Industry Union-Management Pension Fund,
the National Integrated Group Pension Plan, and the FELRA & UFCW Pension Plan, each of which has over 50,000
participants. T hese plans might qualify for special financial assistance under Criteria 3 based on their financial status in
2020-2022. However, funding and participant data for plan year 2020 is not yet available, so eligibility under Criteria 3
cannot be determined. T he future funded status of the UMWA plan could improve as a result of annual financial
assistance in P.L. 116-94.
12 It is possible that the zone status for some of these plans could become critical in 2020, 2021, or 2022, so these plans
could be eligible for special financial assistance if they meet the additional criteria for plans in critical status.
13 See https://home.treasury.gov/services/the-multiemployer-pension-reform-act-of-2014/applications-for-benefit-
suspension.
14 Funded ratio refers to the funded ratio on a current basis and is calculated as the current value of assets (found on
Line 1(b)(1) of Schedule MB) divided by the current value of liabilities (found on Line 1(d)(2)(A) of Schedule MB).
T he active to inactive participant ratio of 2:3 is equivalent to active participants being 40% of total participants. This
was calculated using the number of active participants (found on line 2(b)(3)(c)(1) of Schedule MB) divided by the
number of total participants (found on line 2(b)(4)(1) of Schedule MB). PBGC has not yet issued regulations or
guidance to determine how to calculate the funded percentage and the ratio of active to inactive participants for
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yet available.15 CRS analyzed Form 5500 data for plan years 2018 and 2019 to determine which
plans met the three conditions under this criteria in those years.
The following groups of plans were selected for inclusion in Table 2: (1) those that met the three
conditions for both plan years 2018 and 2019, (2) those that met the three conditions in 2019
only, and (3) those that met the three conditions in 2018 but did not file Schedule MB for 2019.
These plans might be eligible for special financial assistance. While some plans in critical status
see improvements in their funded status, many do not. However, some plans listed in Table 2
may see improvements in 2020 and so would not be eligible for special financial assistance under
this criteria.16
In total, 85 plans meet this criteria based on their 2018 or 2019 plan data and might be eligible for
special financial assistance.17
Criteria 4: Plan Became Insolvent After December 14, 2014, and Was Not
Terminated by the Date of Enactment of ARPA (March 11, 2021)
PBGC provides data on multiemployer DB plan insolvency and terminations.18 Two plans
became insolvent after December 14, 2014, but were terminated before the date of enactment of
ARPA.19
In total, 42 plans became insolvent after December 14, 2014, and were not terminated by the date
of enactment of ARPA and so are eligible for special financial assistance under this criteria.

purposes of determining eligibility for special financial assistance under ARPA.
15 Individual plan Form 5500 filings for plan year 2020 may be available by search at
https://www.efast.dol.gov/portal/app/disseminatePublic?execution=e1s1 . T he dataset for plan year 2020 is not available
on DOL’s website.
16 In addition, plans could become critical and declining in 2020, 2021, or 2022 and would be eligible for special
financial assistance.
17 Six additional plans that met this criteria based on 2018 or 2019 data filed critical and declining status notices in
2020 or 2021 and so are not included as being eligible under this criteria (but are included as being eligible based on
their critical and declining status). T wo additional plans filed endangered status n otices in 2020 and are not included as
being eligible under this criteria.
18 T he most recent data is available for download under the file name “ Multiemployer Pension Plan T erminations,
Mergers, and Insolvencies” at https://www.pbgc.gov/open/index. CRS had saved copies of previous years’ data, which
no longer appear to be available on the open data site. Archived data from FY2015 to FY2019 is available at
https://web.archive.org/web/20200228134317/https://www.pbgc.gov/sites/default/files/termination -merger-insolvency-
notices.xlsx.
19 T hese plans are (1) the ALA—Lithographic Industry Pension Plan and (2) the T extile Processors Service T rades
Health Care Professional and T echnical Employees International Union Local No. 1 Pension Fund.
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Table 2. Multiemployer Defined Benefit Pension Plans That Meet or Might Meet Eligibility Criteria for Special Financial
Assistance Under the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2)
In descending order by total number of participants; plan names are general y listed as they appear on the Form 5500 filing (including misspel ings and
inconsistent abbreviations) to enable searching on the DOL website
Eligibility Criteriab
(1) Critical and
Underfunding
Underfunding
Declining Status
(3) Critical
Plan Name and
Total
(2)
Status,
and Funded
and Funded
Approved
Meets
(4)
Employer Identification Number
Number of
Ratio
Ratio
DOL
Critical
Benefit
Specified
Insolvent
(EIN)
Participants
(Current
(Actuarial
Filing
and
Suspension
Funding
but Not
Basis)a
Basis)a
in
Declining
Under
and
Terminated
2020
Status in
MPRA
Participant
or
2018 or
Criteria
2021
2019
Central States, Southeast & Southwest
Areas Pension Plan
$43,622,264,779 $39,823,531,020
383,658
23.2%
24.8%



366044243
So CA UFCW Unions & Food
Employers Joint Pension Trust Fund
$7,902,240,874
$2,165,450,806
183,643
37.1%
69.2%



951939092
UFCW - Northern California
Employers Joint Pension
134,544
$8,296,969,983
$2,747,836,417
27.1%
54.5%



946313554
Bakery & Confectionery Union &
Industry International Pension Fund
$8,145,264,871
$3,824,659,577
107,912
31.7%
50.4%



526118572
The Legacy Plan of the Unite Here
Retirement Fund
99,442
$3,097,736,609
$1,468,148,907
17.5%
31.5%



820994119
New England Teamsters & Trucking
Industry Pension
$15,006,721,692
$5,660,460,501
71,909
14.9%
32.5%



46372430
CRS-7

Eligibility Criteriab
(1) Critical and
Underfunding
Underfunding
(3) Critical
Declining Status
Plan Name and
Total
(2)
Status,
and Funded
and Funded
Approved
Meets
(4)
Employer Identification Number
Number of
Ratio
Ratio
DOL
Critical
Benefit
Specified
Insolvent
(EIN)
Participants
(Current
(Actuarial
Filing
and
Suspension
Funding
but Not
Basis)a
Basis)a
in
Declining
Under
and
Terminated
2020
Status in
MPRA
Participant
or
2018 or
Criteria
2021
2019
American Federation of Musicians and
Employers' Pension Fund and Subsidiary
$3,518,532,903
$1,258,812,904
50,135
33.9%
59.2%



516120204
Laborers National Pension Fund
$2,317,531,236
$491,013,333
44,608
751280827
36.4%
74.5%



GCIU - Employer Retirement Benefit
Plan
$1,794,705,486
$783,237,831
43,840
34.1%
55.6%



916024903
United Food and Commercial Workers
Unions & Employers Midwest Pension
$1,839,270,899
$785,883,571
Fund
37,191
34.0%
55.5%



366508328
New York State Teamsters Conference
Pension & Retirement Fund
$3,518,213,963
$1,204,237,321
33,606
29.4%
55.8%




166063585
Graphic Communications Conference
of the International Brotherhood of
$1,476,349,824
$972,494,753
Teamsters National Pension Fund
32,604
18.9%
26.2%



526118568
UFCW Union & Partcipating Food
Industry Employers Tri-State Pension
$1,175,722,782
$532,798,385
Fund
32,331
22.1%
40.0%



236396097
CRS-8

Eligibility Criteriab
(1) Critical and
Underfunding
Underfunding
(3) Critical
Declining Status
Plan Name and
Total
(2)
Status,
and Funded
and Funded
Approved
Meets
(4)
Employer Identification Number
Number of
Ratio
Ratio
DOL
Critical
Benefit
Specified
Insolvent
(EIN)
Participants
(Current
(Actuarial
Filing
and
Suspension
Funding
but Not
Basis)a
Basis)a
in
Declining
Under
and
Terminated
2020
Status in
MPRA
Participant
or
2018 or
Criteria
2021
2019
Ohio Carpenters' Pension Plan
$3,855,947,820
$1,355,624,379
30,197
346574360
34.9%
60.3%



CWAITU Negotiated Pension Plan
$894,759,548
$445,482,507
27,202
136212879
38.1%
55.3%



Automotive Industries Pension Plan
25,085
$2,278,427,437
$1,073,048,859
941133245
32.1%
50.0%



Retail, Wholesale & Department Store
International Union and Industry
$655,740,109
$165,087,719
Pension Fund
23,424
34.5%
69.7%



630708442
Western Pennsylvania Teamsters and
Employers Pension Fund
$2,353,359,270
$1,148,189,298
21,707
19.5%
34.6%



256029946
UFCW Local One Pension Fund
$982,374,853
$446,372,321
20,311
166144007
21.7%
38.9%


Carpenters' Pension Trust Fund -
Detroit and Vicinity
20,252
$3,150,041,003
$1,476,598,659
19.7%
34.5%



386242188
Operating Engineers' Local 324 Pension
Fund
$2,681,461,956
$807,039,640
18,226
32.9%
62.3%



381900637
CRS-9

Eligibility Criteriab
(1) Critical and
Underfunding
Underfunding
(3) Critical
Declining Status
Plan Name and
Total
(2)
Status,
and Funded
and Funded
Approved
Meets
(4)
Employer Identification Number
Number of
Ratio
Ratio
DOL
Critical
Benefit
Specified
Insolvent
(EIN)
Participants
(Current
(Actuarial
Filing
and
Suspension
Funding
but Not
Basis)a
Basis)a
in
Declining
Under
and
Terminated
2020
Status in
MPRA
Participant
or
2018 or
Criteria
2021
2019
Road Carriers Local 707 Pension Fund
$861,849,287
$648,838,442
4,341
516106510
0.6%
0.8%




Local 807 Labor Management Pension
Fund
$405,272,486
$191,290,780
4,337
25.6%
42.0%



516099111
Local 888 Pension Fund
4,243
$143,037,597
$105,342,007
136367793
30.5%
38.2%



Whse Employees Union Local 169 and
Employers Joint Pension Fund
4,221
$211,754,120
$90,277,315
21.7%
41.9%



236230368
Local 210'S Pension Plan
$94,396,437
$51,893,809
4,169
132562528
19.1%
30.1%



Distributors Association
Warehousemens Pension Trust
$156,913,634
$73,564,279
4,088
39.7%
58.5%



940294755
Resilient Floor Covering Pension Fund
$508,055,634
$140,692,659
4,000
946284071
39.6%
71.3%



So. CA, AZ, CO, & So. Nevada
Glaziers, Architectural Metal & Glass
$143,207,454
Workers Pension Plan
3,998
$175,501,512
2.4%
3.5%



516030005
CRS-14

Eligibility Criteriab
(1) Critical and
Underfunding
Underfunding
(3) Critical
Declining Status
Plan Name and
Total
(2)
Status,
and Funded
and Funded
Approved
Meets
(4)
Employer Identification Number
Number of
Ratio
Ratio
DOL
Critical
Benefit
Specified
Insolvent
(EIN)
Participants
(Current
(Actuarial
Filing
and
Suspension
Funding
but Not
Basis)a
Basis)a
in
Declining
Under
and
Terminated
2020
Status in
MPRA
Participant
or
2018 or
Criteria
2021
2019
Local No. 863 Pension Plan
$470,655,948
$263,210,707
2,580
221598194
21.5%
32.8%



Freight Drivers and Helpers Local
Union No. 557 Pension Plan
$252,441,853
$185,642,903
2,482
18.9%
25.0%



526118055
Teamsters Local Union No. 115
Pension Plan
$155,592,685
$36,221,074
2,363
37.4%
73.3%



236282827
Local 966 Pension Plan
$56,008,620
$37,324,546
2,362
132640882
18.2%
26.2%



South Florida Electrical Workers
Pension Plan
$165,678,345
$46,349,760
2,360
36.4%
68.8%



596230530
Northwest Bricklayers Pension Plan
$210,066,977
$71,014,298
2,246
936034946
30.4%
58.1%



Local 584 Pension Trust Fund
$253,624,892
$246,424,160
2,189
516123679
9.8%
10.1%



Teamsters Local 11 Pension Fund
$106,162,280
$38,621,965
2,184
226172223
36.2%
61.5%



Teamsters Local 814 Pension Fund
$140,750,404
$46,477,925
2,113
116234358
35.1%
63.7%



CRS-17

Eligibility Criteriab
(1) Critical and
Underfunding
Underfunding
(3) Critical
Declining Status
Plan Name and
Total
(2)
Status,
and Funded
and Funded
Approved
Meets
(4)
Employer Identification Number
Number of
Ratio
Ratio
DOL
Critical
Benefit
Specified
Insolvent
(EIN)
Participants
(Current
(Actuarial
Filing
and
Suspension
Funding
but Not
Basis)a
Basis)a
in
Declining
Under
and
Terminated
2020
Status in
MPRA
Participant
or
2018 or
Criteria
2021
2019
Employers' - Warehousemen’s Pension
Trust Fund
$88,259,121
$30,135,837
2,107
40.6%
67.4%



952238031
Warehouse Employees Union Local
No. 730 Pension Trust Fund
$321,461,504
$117,006,020
2,049
32.3%
57.5%



526124754
Local 805 IBT Pension & Retirement
Plan
$39,454,382
$15,551,553
2,036
47.3%
69.3%




131917612
Asbestos Workers Philadelphia Pension
Fund
1,952
$370,665,862
$124,108,702
37.6%
64.3%



236406511
Iron Workers Local 17 Pension Fund
1,898
$216,304,538
$117,349,577
510161467
27.5%
41.2%




Pension Plan of the Welfare & Pension
Fund Mid-Jersey Trucking
$288,974,321
$84,637,261
1,815
44.1%
73.3%




136043977
Local 917 Pension Fund
$33,955,477
$13,162,158
1,801
136086164
30.7%
54.1%



Alaska Plumbing and Pipefitting Industry
Pension Plan
$426,682,251
$139,796,905
1,788
33.0%
62.4%



526103810
CRS-18

Eligibility Criteriab
(1) Critical and
Underfunding
Underfunding
(3) Critical
Declining Status
Plan Name and
Total
(2)
Status,
and Funded
and Funded
Approved
Meets
(4)
Employer Identification Number
Number of
Ratio
Ratio
DOL
Critical
Benefit
Specified
Insolvent
(EIN)
Participants
(Current
(Actuarial
Filing
and
Suspension
Funding
but Not
Basis)a
Basis)a
in
Declining
Under
and
Terminated
2020
Status in
MPRA
Participant
or
2018 or
Criteria
2021
2019
Operative Plasterers and Cement
Masons Local No. 109 Pension Plan
$169,423,146
$44,392,899
1,464
38.4%
70.3%



346622619
Fish Canners - United Industrial
Workers Pension Plan
$16,173,073
$5,778,332
1,425
49.6%
73.4%



956042211
Bricklayers & Al ied Craftworkers Local
No. 5 Pension Plan
$135,413,955
$53,428,062
1,412
32.4%
56.4%



800083075
Graphic Communications Int’l Union
Local 119B NY Printers League Pension
$97,522,129
$51,608,463
Fund
1,342
21.2%
33.7%



136415392
Laborers Local 265 Pension Plan
1,321
$107,090,314
$49,950,882
316127282
29.8%
49.3%



Marine Carpenters Pension Fund
$86,295,367
$40,847,670
1,300
946272731
40.5%
59.0%



Local 1922 Pension Fund
$24,026,727
$5,277,874
1,293
516128660
32.1%
68.3%


Bakery Drivers & Salesmen Local 194 &
Industry Pension Fund
$122,912,103
$49,575,198
1,286
29.9%
51.2%



226255484
CRS-21

Eligibility Criteriab
(1) Critical and
Underfunding
Underfunding
(3) Critical
Declining Status
Plan Name and
Total
(2)
Status,
and Funded
and Funded
Approved
Meets
(4)
Employer Identification Number
Number of
Ratio
Ratio
DOL
Critical
Benefit
Specified
Insolvent
(EIN)
Participants
(Current
(Actuarial
Filing
and
Suspension
Funding
but Not
Basis)a
Basis)a
in
Declining
Under
and
Terminated
2020
Status in
MPRA
Participant
or
2018 or
Criteria
2021
2019
Carvil e National Leather Corp Pension
P
40
n/a
n/a


141564964
Roofers Union Local No. 211 Pension
Plan
26
n/a
n/a


386193877
Board of Trustees of the Cattle
$192,013
$132,448
Shochtim Union Local 491
18



136218251
2.7%
3.8%
International Al iance of Theatrical
Stage Employees and Motion Picture
$563,917
$388,706
Machine Operation Local Union 252
13




Pension Plan
6.4%
9.0%
946075587
Local 32E Supplemental Pension And
$153,512
Retirement Fund
$153,512
12
73.2%




132929158
73.2%
Source: CRS analysis of Department of Labor (DOL), “Critical, Critical and Declining, Endangered and WRERA Status Notices,”
https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/public-disclosure/crit ical-status-notices; DOL Form 5500 Data,
https://www.efast.dol.gov/portal/app/disseminate?execution=e1s1; Department of the Treasury, “Applications for Benefit Suspension,”
https://home.treasury.gov/services/the-multiemployer-pension-reform-act-of-2014/applications-for-benefit-suspension; and Pension Benefit Guaranty Corporation
(PBGC), “Multiemployer Pension Plan Terminations, Mergers, and Insolvencies” data at https://www.pbgc.gov/open/index. CRS had saved copies of previous years’ PBGC
data, which no longer appear to be available on the open data site. Archived data from FY2015 to FY2019 is available at
https://web.archive.org/web/20200228134317/https://www.pbgc.gov/sites/default/files/termination-merger-insolvency-notices.xlsx.
CRS-39

Notes: This table does not provide a definitive list of plans that are eligible to receive special financial assistance. Eligibility under some criteria, such as those that have
had an application to suspend benefits under the Multiemployer Pension Reform Act of 2014 approved, can be determined with certainty. However, other criteria
depend on the financial condition of plans in 2020 through 2022. Data is not yet available for these years for al plans; this report uses the most recently available public
data (from plan year 2018 or 2019) to determine plans that might be eligible. Additional plans might become eligible for special financial assistance based on their financial
condition in plan years 2020 through 2022. Similarly, plans that may meet eligibility criteria based on 2018 or 2019 data might improve in 2020 through 2022 and would
no longer meet the eligibility criteria.
More detailed information regarding eligibility wil be available when PBGC issues regulations or guidance that specify the requirements for special financial assistance
under ARPA. PBGC is required to issue regulations or guidance by July 9, 2021.
Eligibility criteria titled “Critical Status, Meets Specified Funding & Participant Criteria” indicates that the plan (1) is in critical status in any plan year from 2020 through
2022, (2) has a modified funded ratio of less than 40%, and (3) the active to inactive participant ratio is less than 2:3. The critical status designation uses the actuarial
funded ratio. The modified funded ratio refers to the current funded ratio.
Total participant count is found on Line 5 of the main Form 5500.
Insolvent plans do not have to file Schedule MB. Funding information for plans without a Schedule MB is marked as “n/a.”
a. Plans report two different measures of underfunding (the amount by which liabilities exceed assets) and funded ratios (the proportion of plan assets to plan
liabilities). This is because plans report two values of assets and two values of liabilities: the actuarial value and curren t value of assets and the actuarial value and the
current value (RPA '94, named for the Retirement Protection Act of 1994) of liabilities.
The two values of assets calculated under the two methods are general y similar. The two values of liabilities often differ. The main difference is the value of the
discount rate that is used to value plan liabilities. The actuarial valuation of liabilities typical y discounts them using the expected return on assets. The RPA '94
current liability uses a lower discount rate based around the interest rates on 30-year Treasury securities. The RPA '94 valuation method results in a higher
valuation of plan liabilities compared to the actuarial valuation method, so the funded ratio on a current basis is typical y lower than the funded ratio on an actuarial
basis. The underfunding on a current basis is typical y higher than the underfunding on an actuarial basis.
Underfunding and funded ratios on an RPA '94 (current) basis are calculated using the current value of assets (Schedule MB, Line 1b(1)) and the RPA '94 current
liability (Schedule MB, Line 1d(2)(a)). Underfunding and funded ratios on an actuarial basis are calculated using the actuarial value of assets (Schedule MB, Line 1b(2))
and the actuarial value of liabilities (Schedule MB, Line 1c(3)).
b. Funded ratios for determining zone status (critical status and critical and declining status) are calculated on an actuarial basis. Funded ratios for Criteria 3 are
calculated on a current basis.
CRS-40

link to page 10 Multiemployer DB Plans Potentially Eligible for Special Financial Assistance under ARPA

Appendix. Multiemployer Defined Benefit Pension
Plans That Meet or Might Meet Eligibility Criteria
for Special Financial Assistance Under the American
Rescue Plan Act of 2021 (ARPA; P.L. 117-2),
Organized by Criteria
As an alternative to Table 2, which lists plans and each of the four criteria that a particular plan
meets, this appendix separately lists each of the four eligibility criteria and the plans that
potential y meet each of the criteria. Plans, along with their Employer Identification Numbers
(EINs), are listed in alphabetical order under each criteria. Plan names are general y listed as they
appear on the Form 5500 filings (including misspel ings and inconsistent abbreviations) to enable
searching on the DOL website. Some plans potential y meet more than one criteria; these plans
appear in multiple categories.
This appendix does not provide a definitive list of plans that are eligible to receive special
financial assistance. Eligibility under some criteria, such as those that have had an application to
suspend benefits under MPRA approved, can be determined with certainty. However, other
criteria depend on the financial condition of plans in 2020 through 2022. Data is not yet available
for these years for al plans; this report uses the most recently available public data (from plan
year 2018 or 2019) to determine plans that might be eligible. Additional plans may become
eligible for special financial assistance based on their financial condition in plan years 2020
through 2022. Similarly, plans that meet eligibility criteria based on their 2018 or 2019 data might
improve and would no longer meet eligibility criteria based on their 2020 through 2022 data.
More detailed information regarding eligibility wil be available when PBGC issues regulations
or guidance that specify the requirements to apply for special financial assistance under ARPA.
PBGC is required to issue regulations or guidance by July 9, 2021.
Plan Is in Critical and Declining Status in Any Plan Year from 2020
Through 2022
The following plans (along with their EINs) filed a critical and declining status notice with the
Department of Labor in 2020 or 2021.20
1. ABGW Int’l Union AFL-CIO, CLC EDC #12 Pension Plan / 236265658
2. American Federation of Musicians and Employers' Pension Fund and
Subsidiary / 516120204
3. Asbestos Workers Local 8 Retirement Trust Plan / 316131266
4. Automotive Industries Pension Plan / 941133245
5. BAC Local #5 New York Pension Plan / 146016608

20 T he funding status notices are available at https://www.dol.gov/agencies/ebsa/about -ebsa/our-activities/public-
disclosure/critical-status-notices. All but one plan status notice is from 2020. In order to facilitate searching for plans’
Form 5500 filing on the DOL website, plan names have been changed from the name on the DOL website to the name
on the Form 5000. Form 5500 filings are available at
https://www.efast.dol.gov/portal/app/disseminatePublic?execution=e2s1 .
Congressional Research Service

41

Multiemployer DB Plans Potentially Eligible for Special Financial Assistance under ARPA

6. Bakery & Confectionery Union & Industry International Pension Fund /
526118572
7. Bakery Drivers & Salesmen Local 194 & Industry Pension Fund / 226255484
8. Bricklayers & Al ied Craftsmen Local 7 Pension / 346666798
9. Building Material Drivers Local 436 Pension Fund / 346665225
10. Carpenters Industrial Council of Eastern Pennsylvania Pension Plan /
231729633
11. Carpenters' Pension Trust Fund - Detroit and Vicinity / 386242188
12. Cement Masons Local 524 Pension Plan / 310235930
13. Central States, Southeast & Southwest Areas Pension Plan / 366044243
14. Communications Workers Local 1109 Pension Fund / 226298155
15. CTDU - Pension Fund / 366598153
16. CWA/ITU Negotiated Pension Plan / 136212879
17. Freight Drivers and Helpers Local Union No. 557 Pension Plan / 526118055
18. GCIU - Employer Retirement Benefit Plan / 916024903
19. Graphic Arts Industry Joint Pension Trust / 521074215
20. Graphic Communications Conference of The International Brotherhood of
Teamsters National Pension Fund / 526118568
21. Graphic Communications Int’l Union Local 119B NY Printers League
Pension Fund / 136415392
22. Graphic Communications Union Local 2-C Retirement Benefit Plan /
386047082
23. IBEW Eastern States Pension Plan / 146032279
24. Idaho Signatory Employers-Laborers Pension Plan / 916145041
25. Laborers' Local 130 Pension Fund / 240866674
26. Local 138 Pension Trust Fund / 116170655
27. Local 1814 Riggers Pension Fund / 516097308
28. Local 1922 Pension Fund / 516128660
29. Local 210'S Pension Plan / 132562528
30. Local 32E Supplemental Pension and Retirement Fund / 132929158
31. Local 734 Pension Fund / 516040136
32. Local 917 Pension Fund / 136086164
33. Local 966 Pension Plan / 132640882
34. Local No. 863 Pension Plan / 221598194
35. Midwestern Teamsters Pension Trust Fund / 376117130
36. New Bedford Fishermen's Pension Fund / 223122225
37. Operative Plasterers and Cement Masons New Orleans Area Pension Plan /
726063351
38. Oregon Processors Seasonal Employees Pension Plan / 930694182
39. Paper Handlers'-Publishers' Pension Fund / 136104795
40. Pension Plan of Local 47 Bricklayers and Al ied Craftman / 231996365
41. Pressroom Unions Pension Trust Fund / 136152896
Congressional Research Service

42

Multiemployer DB Plans Potentially Eligible for Special Financial Assistance under ARPA

42. Printing Local 72 Industry Pension Plan / 526033899
43. Production Workers Pension Fund / 131976397
44. Retail Clerks Specialty Stores Pension Plan / 946313558
45. Retirement Benefit Plan of GCIU Detroit Newspaper Union 13N With Detroit
Area Newspaper Publishers / 382131072
46. Retirement Plan of Bricklayers Local No. 1 of Rich / 546060633
47. Retirement Plan of The Mil men's Retirement Trust of Washington /
916134143
48. Roofers and Slaters Local No 248 Pension Plan / 42316465
49. So. CA, AZ, CO, & So. Nevada Glaziers, Architectural Metal & Glass
Workers Pension Plan / 516030005
50. SW OH Regional Council of Carpenters Pension Plan / 316127287
51. Teamsters Local 102 Pension Fund / 226106515
52. Teamsters Local 210 Affiliated Pension Trust Fund / 203856052
53. Teamsters Local 641 Pension Fund / 226220288
54. Teamsters Union Local No. 52 Pension Fund / 516098763
55. UFCW Local One Pension Fund / 166144007
56. UFCW Union & Partcipating Food Industry Employers Tri-State Pension
Fund / 236396097
57. UIU-Newspaper Guild of Greater Philadelphia Pension Fund / 236405043
58. Union De Tronquistas De Puerto Rico Local 901 - Pension Plan / 660344357
59. United Food and Commercial Workers Union Local 152 Retail Meat Pension
Plan / 236209656
60. United Food and Commercial Workers Unions & Employers Midw est Pension
Fund / 366508328
61. United Food and Commercial Workers Unions and Employers Pension Plan /
396069053
62. United Furniture Workers Pension Fund A / 135511877
63. Warehouse Employees Union Local No. 730 Pension Trust Fund / 526124754
64. Whse Employees Union Local 169 and Employers Joint Pension Fund /
236230368
Critical and Declining Status in Plan Year 2018 or 2019
The following plans indicated on their Form 5500 filings that they were in critical and declining
status in plan year 2018 or 2019.21 Plans that were in critical and declining status in 2018 or 2019,
improved their funding, and filed critical status notices or endangered status notices with DOL in
2020 or 2021 were not included as having met this criteria (though these plans might qualify for
special financial assistance under other criteria).22

21 Plans that were in critical status in 2019 or filed critical or endangered status filings with DOL in 2020 were removed
from the list. T he Form 5500 datasets for 2018 and 2019 are available at https://www.dol.gov/agencies/ebsa/about -
ebsa/our-activities/public-disclosure/foia/form-5500-datasets.
22 Several large plans that were in critical and declining status in 2019 filed critical status notices to DOL in 2020, did
Congressional Research Service

43

link to page 10 Multiemployer DB Plans Potentially Eligible for Special Financial Assistance under ARPA

1. ABGW Int'l Union AFL-CIO, CLC EDC #12 Pension Plan / 236265658
2. American Federation of Musicians and Employers' Pension Fund and
Subsidiary / 516120204
3. America's Family Defined Benefit Plan / 166103576
4. Arizona Bricklayers Pension Trust Fund / 516119487
5. Asbestos Workers Local 8 Retirement Trust Plan / 316131266
6. Asbestos Workers Union Local No. 64 Pension Plan / 730679063
7. Automotive Industries Pension Plan / 941133245
8. BAC Local #5 New York Pension Plan / 146016608
9. Bakery & Confectionery Union & Industry International Pension Fund /
526118572
10. Bakery Drivers & Salesmen Local 194 & Industry Pension Fund / 226255484
11. Bindery Industry Employers GCC / IBT Pension Plan / 236209755
12. Board Of Trustees of the Cattle Shochtim Union Local 491 / 136218251
13. Bricklayers & Al ied Craftsmen Local 7 Pension / 346666798
14. Bricklayers and Al ied Craftsmen Local 16 Pension Plan / 946287225
15. Bricklayers Local No. 55 Pension Plan / 316126985
16. Building Material Drivers Local 436 Pension Fund / 346665225
17. Carpenters' Pension Trust Fund - Detroit and Vicinity / 386242188
18. Cement Masons Local 524 Pension Plan / 310235930
19. Cement Masons Local 783 Pension Trust / 741976110
20. Cement Masons Local Union 681 Pension Plan / 746091787
21. Central States, Southeast & Southwest Areas Pension Plan / 366044243
22. Communications Workers Local 1109 Pension Fund / 226298155
23. Composition Roofers Local 42 Pension Plan / 316127285
24. CTDU - Pension Fund/366598153
25. CWA/ITU Negotiated Pension Plan/136212879
26. Distributors Association Warehousemens Pension Trust/940294755
27. Employers' - Warehousemen’s Pension Trust Fund/952238031
28. Exhibition Employees Local 829 Pension Fund / 132995659
29. Fish Canners - United Industrial Workers Pension Plan / 956042211
30. Freight Drivers and Helpers Local Union No. 557 Pension Plan / 526118055
31. GCIU - Employer Retirement Benefit Plan / 916024903
32. Graphic Arts Industry Joint Pension Trust / 521074215

not meet any other criteria based on the most recent available data, and so are not included in Table 2. T hese plans
include the United Mine Workers of America 1974 Pension Plan (UMWA), the Pace Industry Union-Management
Pension Fund, the National Integrated Group Pension Plan, and the FELRA & UFCW Pension Plan, each of which has
over 50,000 participants. T hese plans might qualify for special financial assistance under Criteria 3 based on their
financial status in 2020-2022. However, funding and participant data for plan year 2020 is not yet available , so
eligibility under Criteria 3 cannot be determined. T he future funded status of the UMWA plan could improve as a result
of annual financial assistance provided in P.L. 116-94.
Congressional Research Service

44

Multiemployer DB Plans Potentially Eligible for Special Financial Assistance under ARPA

33. Graphic Communications Conference of the International Brotherhood of
Teamsters National Pension Fund / 526118568
34. Graphic Communications International Union Local 96-B Pension Fund /
586110014
35. Graphic Communications Int’l Union Local 119B NY Printers League
Pension Fund / 136415392
36. Graphic Communications Union Local 2-C Retirement Benefit Plan /
386047082
37. IBEW Eastern States Pension Plan / 146032279
38. IBEW Local Union No. 237 Pension Plan / 166094914
39. Idaho Signatory Employers-Laborers Pension Plan / 916145041
40. International Al iance of Theatrical Stage Employees and Motion Picture
Machine Operation Local Union 252 Pension Plan / 946075587
41. International Association of Bridge, Structural, Ornamental & Reinforcing
Ironworkers L.U. No. 79 Pension Fund / 546071250
42. Ironworkers 340 Retirement Plan / 386233975
43. Ironworkers-Laborers Pension Plan of Cumberland MD / 526067609
44. IUE-CWA Pension Plan / 226250252
45. Laborers Local 265 Pension Plan / 316127282
46. Laborers' Pension Fund of Local Union No. 186 / 146048883
47. Local 138 Pension Trust Fund / 116170655
48. Local 153 Pension Fund / 132864289
49. Local 171 Pension Plan / 376155648
50. Local 1814 Riggers Pension Fund / 516097308
51. Local 210'S Pension Plan / 132562528
52. Local 32E Supplemental Pension and Retirement Fund / 132929158
53. Local 365 UAW Pension Fund / 116045281
54. Local 584 Pension Trust Fund / 516123679
55. Local 734 Pension Fund / 516040136
56. Local 807 Labor Management Pension Fund / 516099111
57. Local 810 Affliated Pension Plan / 116027518
58. Local 837 Pension Plan / 236527213
59. Local 888 Pension Fund / 136367793
60. Local 917 Pension Fund / 136086164
61. Local 966 Pension Plan / 132640882
62. Local No. 863 Pension Plan / 221598194
63. Local Union 1158 I.B.E.W. Pension Fund - Pa / 232009068
64. Local Union No. 466 Painters, Decorators and Paperhangers Pension Plan /
146085295
65. Management-Labor Pension Fund Local 1730 ILA / 136086163
66. Marine Carpenters Pension Fund / 946272731
67. Midwestern Teamsters Pension Trust Fund / 376117130
Congressional Research Service

45

Multiemployer DB Plans Potentially Eligible for Special Financial Assistance under ARPA

68. New Bedford Fishermen’s Pension Fund / 223122225
69. New England Teamsters & Trucking Industry Pension / 46372430
70. Operative Plasterers and Cement Masons Local 394 Pension Trust Fund /
516031325
71. Oregon Processors Seasonal Employees Pension Plan / 930694182
72. Pacific Coast Shipyards Pension Fund / 946128040
73. Paper Handlers'-Publishers' Pension Fund / 136104795
74. Pension Fund for the Employees of UFW of America & Related Organizations
/ 136112258
75. Pension Fund of Moving Picture Machine Operators Union of Greater New
York, Local 306 / 136613842
76. Pension Plan for Bricklayers & Stonemasons Union #2 of Norfolk, Virginia /
546124583
77. Pension Plan of the Welfare & Pension Fund Mid-Jersey Trucking /
136043977
78. PMPS-ILA Local 1752 Pension Plan / 636027176
79. Pressroom Unions Pension Trust Fund / 136152896
80. Printing Local 72 Industry Pension Plan / 526033899
81. Production Workers Pension Fund / 131976397
82. Radio, TV & Recording Arts Pension Fund / 136159229
83. Restated Pension Plan and Trust Agreement of Dairy Employees Union Local
17 Christian Labor Associati of the U.S.A. / 956221757
84. Retail Clerks Specialty Stores Pension Plan / 946313558
85. Retirement Benefit Plan of GCIU Detroit Newspaper Union 13N with Detroit
Area Newspaper Publishers / 382131072
86. Retirement Fund of Local 1482 Paint and Al ied Products Manufacturers /
135664312
87. Retirement Plan of Bricklayers Local No. 1 of Rich / 546060633
88. Retirement Plan of the Mil men’s Retirement Trust of Washington /
916134143
89. Road Carriers Local 707 Pension Fund / 516106510
90. Roofers and Slaters Local No 248 Pension Plan / 42316465
91. Roofers Local No. 88 Pension Fund / 346615264
92. San Francisco Lithographers Pension Trust / 946052228
93. So. CA, AZ, CO, & So. Nevada Glaziers, Architectural Metal & Glass
Workers Pension Plan / 516030005
94. Southwestern Pennsylvania & Western Maryland Area Teamsters &
Employers Pension Fund / 251046087
95. St. Louis Motion Picture Operators Pension Fund / 621537180
96. SW OH Regional Council of Carpenters Pension Plan / 316127287
97. Teamsters Local 102 Pension Fund / 226106515
98. Teamsters Local 210 Affiliated Pension Trust Fund / 203856052
99. Teamsters Local 408 Pension Plan / 226172437
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Multiemployer DB Plans Potentially Eligible for Special Financial Assistance under ARPA

100. Teamsters Local 469 Pension Plan / 226172237
101. Teamsters Local Union No. 73 Pension Plan / 510149915
102. Teamsters Union Local No. 52 Pension Fund / 516098763
103. The Newspaper Guild International Pension Plan / 521082662
104. Trucking Employees of North Jersey Pension Fund / 226063702
105. U.F.C.W. District Union Local Two & Employers Pension Fund / 436049855
106. U.T.W.A. N.J. Union Employer Pension Plan / 226196988
107. UFCW Union & Partcipating Food Industry Employers Tri-State Pension
Fund / 236396097
108. UIU-Newspaper Guild of Greater Philadelphia Pension Fund / 236405043
109. Union De Tronquistas De Puerto Rico Local 901 - Pension Plan / 660344357
110. United Food and Commercial Workers Union Local 152 Retail Meat Pension
Plan / 236209656
111. United Food and Commercial Workers Unions & Employers Midwest
Pension Fund / 366508328
112. United Food and Commercial Workers Unions and Employers Pension Plan /
396069053
113. United Wire, Metal & Machine Pension Fund / 136596940
114. Warehouse Employees Union Local No. 730 Pension Trust Fund /
526124754
115. Whse Employees Union Local 169 and Employers Joint Pension Fund /
236230368
Plan Has Been Approved to Suspend Benefits Under MPRA as of
March 11, 2021
The following plans had been approved to suspend benefits under MPRA as of March 11, 2021.23
1. Alaska Ironworkers Pension Plan / 916123695
2. Bricklayers & Al ied Craftsmen Local 7 Pension / 346666798
3. Composition Roofers Local 42 Pension Plan / 316127285
4. I.A. of M. Motor City Pension Fund / 386237143
5. IBEW Local Union No. 237 Pension Plan / 166094914
6. Iron Workers Local 17 Pension Fund / 510161467
7. Ironworkers Local #16 Pension Plan / 526148924
8. Local 805 IBT Pension & Retirement Plan / 131917612
9. New York State Teamsters Conference Pension & Retirement Fund /
166063585
10. Operative Plasterers Local No 82 Pension Fund / 936075453
11. Pension Plan of the Welfare & Pension Fund Mid-Jersey Trucking /
136043977

23 T he applications are available at https://home.treasury.gov/services/the-multiemployer-pension-reform-act-of-
2014/applications-for-benefit-suspension.
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Multiemployer DB Plans Potentially Eligible for Special Financial Assistance under ARPA

12. Plasterers and Cement Masons Local 94 Pension Fund / 236445411
13. Sheet Metal Workers Local Pension Plan / 346666753
14. SW Oh Regional Council of Carpenters Pension Plan / 316127287
15. Toledo Roofers Local No 134 Pension Plan / 346682179
16. United Furniture Workers Pension Fund A / 135511877
17. Western Pennsylvania Teamsters and Employers Pension Fund / 256029946
18. Western States Office & Professional Employees Pension Fund / 946076144
Plan Is in Critical Status in Any Year from 2020 Through 2022 and
Meets Specified Participant and Funding Requirements
The following plans were in critical status and met specified participant and funding requirements
based on their 2018 or 2019 Form 5500 filings. Plans that (1) met the criteria in 2018 but not in
2019 or (2) filed an endangered or a critical and declining status notice with DOL in 2019, 2020,
or 2021, are not included in the list below.
1. Alaska Plumbing and Pipefitting Industry Pension Plan / 526103810
2. Alaska United Food & Commercial Workers Pension Fund / 916123694
3. Asbestos Workers Philadelphia Pension Fund / 236406511
4. Bricklayers & Al ied Craftworkers Local No 3 NY Niagara Fal s-Buffalo
Chapter Pension Plan / 160849723
5. Bricklayers & Al ied Craftworkers Local No. 5 Pension Plan / 800083075
6. Bricklayers Pension Fund of West Virginia / 556029961
7. Bricklayers Pension Plan of Western Pa / 256121713
8. Building Laborers Local 310 Pension Fund / 346573987
9. Carpenters Pension Fund of West Virginia / 556027998
10. Cement Masons Union Local 592 Pension Plan / 231972409
11. Central New York Laborers' Pension Fund / 156016579
12. Central New York Painters & Al ied Trades Defined Benefit Pension Plan /
516079700
13. Chicago Newspaper Publishers Drivers Union Pension Trust / 366019539
14. Cleveland Bakers and Teamsters Pension Fund / 340904419
15. Connecticut Health Care Associates Pension Fund / 61313462
16. Construction Industry and Laborers Joint Pension Trust for So Nevada, Plan A
/ 880135695
17. Cumberland MD Teamsters Const. Ind. & Misc. Pension Fund / 526072966
18. Dairy Industry - Union Pension Plan For Philadelphia and Vicinity /
236283288
19. Electricians Pension Plan, IBEW 995 / 726057089
20. Flint Area Sheet Metal Workers Local 7-4 Pension Fund / 386082372
21. I.B.E.W. Local Union No. 90 Pension Fund / 66077020
22. I.B.E.W. Pacific Coast Pension Fund / 946128032
23. IBEW Local Union No. 527 Pension Plan / 746213086
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Multiemployer DB Plans Potentially Eligible for Special Financial Assistance under ARPA

24. Indiana Carpenters Pension Fund / 356057648
25. International Brotherhood of Electrical Workers Local Union No 226 Open
End Pension Fund / 486171386
26. Iron Workers L. No.12 Pension Fund / 141512731
27. Iron Workers Local 17 Pension Fund / 510161467
28. Iron Workers Local 498 Defined Benefit Plan / 363119818
29. Iron Workers' Locals No. 15 & 424 Pension Plan / 66077019
30. Ironworkers Local Union No. 402 Pension Fund / 596227518
31. Kansas Construction Trades Open End Pension Trust Fund / 486171387
32. Laborers Int’l Union of N.A. Local 1000 Pension Fd / 146016586
33. Laborers' Int’l Union of Na Local 1822 Pension Fun / 166147773
34. Laborers Local 91 Pension Plan / 516031768
35. Laborers National Pension Fund / 751280827
36. Local 1245 Labor-Management Pension Fund / 516090661
37. Local 298 Pension Fund / 116049445
38. Local 305 CIO Pension Fund / 132864446
39. Local 73 Retirement Fund / 156016577
40. Local 840 I. B. of T. Pension Fund / 136304568
41. Maryland Race Track Employees Pension Fund / 526118068
42. New Bedford Fish Lumpers Pension Plan / 46357662
43. New Jersey Building Laborers Statewide Pension Fund / 226077693
44. New Orleans Employers-International Longshoremen’s Association, AFL-
CIO, Pension Plan / 726023317
45. New York State Teamsters Conference Pension & Retirement Fund /
166063585
46. Northwest Bricklayers Pension Plan / 936034946
47. Ohio Carpenters' Pension Plan / 346574360
48. Operating Engineers' Local 324 Pension Fund / 381900637
49. Operative Plasterers & Cement Masons Officers & Employees Pension Fund /
526135348
50. Operative Plasterers and Cement Masons Local No. 109 Pension Plan /
346622619
51. Operative Plasterers Local No 82 Pension Fund / 936075453
52. Pension and Insurance Fund of Local 1783 I.B.E.W. / 131889643
53. Pension Fund for Hospital and Health Care Employees, Philadelphia and
Vicinity / 232627428
54. Pension Fund Local 445 / 131864489
55. Pension Plan of International Union of Bricklayers Al ied Craftworkers, Local
#15 Pa / 236289032
56. Pension Plan Private Sanitation Union Local 813 IBT / 131975659
57. Plasterers and Cement Masons Local 94 Pension Fund / 236445411
58. Plumbers & Steamfitters Local 577 Pension Plan / 316134953
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49

Multiemployer DB Plans Potentially Eligible for Special Financial Assistance under ARPA

59. Plumbers and Steamfitters LOC 131 Pension Plan / 516029575
60. Plumbing and Pipefitting Industry Local 219 Pension Plan / 346682376
61. Resilient Floor Covering Pension Fund / 946284071
62. Retail, Wholesale & Department Store International Union and Industry
Pension Fund / 630708442
63. Roofers Local No. 75 Pension Fund / 311010072
64. Sheet Metal Workers Local #20 South Bend Area Pension Fund / 356054275
65. Sheet Metal Workers Local #44 Retirement Income Plan / 236537135
66. Sheet Metal Workers' Local No. 40 Pension Fund / 66157817
67. So CA UFCW Unions & Food Employers Joint Pension Trust Fund /
951939092
68. Soft Drink and Brewery Workers Union Local 812 Retirement Fund /
135660090
69. South Florida Electrical Workers Pension Plan / 596230530
70. Southwest Marine Pension Trust / 956123404
71. Teamsters Employers Local 945 Pension Fund / 226196388
72. Teamsters Local 11 Pension Fund / 226172223
73. Teamsters Local 277 Pension / 136696819
74. Teamsters Local 814 Pension Fund / 116234358
75. Teamsters Local Union No. 115 Pension Plan / 236282827
76. The Legacy Plan of the Unite Here Retirement Fund / 820994119
77. Twin Cities Bakery Drivers Pension Plan / 416172265
78. U.A. Local Union No. 322 Pension Plan / 216016638
79. UA of Plumbers & Pipefitters Local 51 Pension Plan / 50499357
80. UFCW - Northern California Employers Joint Pension / 946313554
81. UFCW Regional Pension Fund / 166062287
82. UFCW Unions and Participating Employers Pension Plan / 526117495
83. United Food & Commercial Workers Union - Employer Pension Fund /
346665155
84. Upstate New York Engineers Pension Fund / 150614642
85. Washington DC Cement Masons' Pension Trust Fund / 526134655
Plan Became Insolvent After December 14, 2014, and Was Not
Terminated by the Date of Enactment of ARPA (March 11, 2021)
The following plans became insolvent after December 14, 2014, and were not terminated by
March 11, 2021.24

24 T he most recent data is available for download under the file name “Multiemployer Pension Plan T erminations,
Mergers, and Insolvencies” at https://www.pbgc.gov/open/index. CRS had saved copies of previous years’ data, which
no longer appear to be available on the open data site. Archived data from FY2015 to FY2019 is available at
https://web.archive.org/web/20200228134317/https://www.pbgc.gov/sites/default/files/termination -merger-insolvency-
notices.xlsx.
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50

Multiemployer DB Plans Potentially Eligible for Special Financial Assistance under ARPA

1. Carpenters Industrial Council of Eastern Pennsylvania Pension Plan /
231729633
2. United Furniture Workers Successor Pension Fund / 822674654
3. UFCW Local 174 Pension Fund / 136219542
4. United Food & Commercial Workers Pension Fund of Northeastern
Pennsylvania / 236410991
5. IRC-FM In Southern California and Cabinet Makers, Mil imen and Industrial
Carpenters Local 721 Pension Trust Fund / 516034191
6. Local 447 Pension Fund / 136121590
7. UFCW Local 174 Retail Pension Fund / 131845497
8. UFCW Local 50 Pension Fund / 136696824
9. Local 413 Pension Trust Fund / 136621330
10. Maintenance Employees Teamsters Local 416 of Cleveland Pension Plan /
516033958
11. Beverage and Brewery Drivers Local 67 Pension Fund Retirement Plan /
526120041
12. Local One Photoengravers Pension Fund / 134200325
13. Chicago Foundry Workers Pension Plan / 366115256
14. Graphic Communications Union Local 17M Pension Trust Fund / 356253328
15. Retirement Plan of Local 1102 Retirement Fund / 135669982
16. Insulators Local Union Number 112 Pension Trust Fund / 720626673
17. Paintmakers Local 1310 Pension Plan / 226073036
18. Teamsters Local 575 Pension Fund / 221921819
19. Local 74 Metal Spinners Retirement Fund / 136608708
20. Int’l Union of Tool, Die and Mold Makers Pension Plan / 226238764
21. Graphic Communications Int’l Union No.147-B / 516110199
22. Teamsters Local 264 Van Drivers Pension Fund / 516092142
23. NMU Great Lakes Pension Plan / 516049388
24. Cement Masons Local Union No. 521 Pension Fund / 620857704
25. United Brewery Workers Local 87 Pension Plan / 346615132
26. Milk Industry Office Employees Pension Fund / 136600669
27. Carvil e National Leather Corp Pension P / 141564964
28. Roofers Union Local No. 211 Pension Plan / 386193877
29. Road Carriers Local 707 Pension Fund / 516106510
30. Union De Tronquistas De Puerto Rico Local 901 - Pension Plan / 660344357
31. Local 805 IBT Pension & Retirement Plan / 131917612
32. Laborers Local 235 Pension Fund / 136186984
33. Teamsters Local 617 Pension Fund / 237356773
34. Bindery Industry Employers GCC / IBT Pension Plan / 236209755
35. Retirement Benefit Plan of GCIU Detroit Newspaper Union 13N with Detroit
Area Newspaper Publishers / 382131072
Congressional Research Service

51

Multiemployer DB Plans Potentially Eligible for Special Financial Assistance under ARPA

36. Graphic Communications Union Local 2-C Retirement Benefit Plan /
386047082
37. Retirement Plan of Bricklayers Local No. 1 of Rich / 546060633
38. Cement Masons Local Union 681 Pension Plan / 746091787
39. Retirement Fund of Local 1482 Paint and Al ied Products Manufacturers /
135664312
40. Plasterers and Cement Masons Local 94 Pension Fund / 236445411
41. Cement Masons Local 783 Pension Trust / 741976110
42. International Al iance of Theatrical Stage Employees and Motion Picture
Machine Operation Local Union 252 Pension Plan / 9460755

Author Information

Elizabeth A. Myers
John J. Topoleski
Analyst in Income Security
Specialist in Income Security

Disclaimer
This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan
shared staff to congressional committees and Members of Congress. It operates solely at the behest of and
under the direction of Congress. Information in a CRS Report should n ot be relied upon for purposes other
than public understanding of information that has been provided by CRS to Members of Congress in
connection with CRS’s institutional role. CRS Reports, as a work of the United States Government, are not
subject to copyright protection in the United States. Any CRS Report may be reproduced and distributed in
its entirety without permission from CRS. However, as a CRS Report may include copyrighted images or
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copy or otherwise use copyrighted material.

Congressional Research Service
R46803 · VERSION 5 · NEW
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