Approval of Amendment to Special Withdrawal Liability Rules for Service Employees International Union Local 1 Pension Trust Fund, 47979-47981 [E9-22537]
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Federal Register / Vol. 74, No. 180 / Friday, September 18, 2009 / Notices
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47979
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[FR Doc. E9–22560 Filed 9–17–09; 8:45 am]
BILLING CODE 7590–01–P
PENSION BENEFIT GUARANTY
CORPORATION
Approval of Amendment to Special
Withdrawal Liability Rules for Service
Employees International Union Local 1
Pension Trust Fund
erowe on DSK5CLS3C1PROD with NOTICES
AGENCY: Pension Benefit Guaranty
Corporation.
ACTION: Notice of approval.
SUMMARY: The Service Employees
International Union Local 1 Pension
Trust Fund requested the Pension
Benefit Guaranty Corporation (‘‘PBGC’’)
to approve a plan amendment providing
for special withdrawal liability rules for
employers that maintain the Plan. PBGC
published a Notice of Pendency of the
Request for Approval of the amendment
on March 2, 2009 (74 FR 9114) (‘‘Notice
of Pendency’’). In accordance with the
provisions of the Employee Retirement
Income Security Act of 1974, as
amended (‘‘ERISA’’), PBGC is now
advising the public that the agency has
approved the requested amendment.
FOR FURTHER INFORMATION CONTACT: Eric
Field, Attorney, Office of the Chief
Counsel, Pension Benefit Guaranty
Corporation, 1200 K Street, NW.,
Washington, DC 20005–4026; telephone
202–326–4020. (TTY and TDD users
VerDate Nov<24>2008
15:10 Sep 17, 2009
Total quantity
Jkt 217001
The total quantity authorized
for export will not exceed
quantities imported in accordance with NRC license
IW016.
may call the Federal relay service tollfree at 1–800–877–8339 and ask to be
connected to 202–326–4020).
SUPPLEMENTARY INFORMATION:
Background
Under section 4201 of ERISA, an
employer who completely or partially
withdraws from a defined benefit
multiemployer pension plan becomes
liable for a proportional share of the
plan’s unfunded vested benefits. The
statute specifies that a ‘‘complete
withdrawal’’ occurs whenever an
employer either permanently (1) ceases
to have an obligation to contribute to the
plan, or (2) ceases all operations covered
under the plan. See ERISA section
4203(a). Under the first test, an
employer who remains in business but
no longer has an obligation to contribute
to the plan will incur withdrawal
liability. Under the second test, an
employer who closes or sells its
operations will also incur withdrawal
liability. The ‘‘partial withdrawal’’
provisions of sections 4205 and 4206
impose a lesser measure of liability
upon employers who reduce, but do not
eliminate, the obligations or operations
that generate contributions to the plan.
The withdrawal liability provisions of
ERISA are a critical factor in
maintaining the solvency of these
pension plans and reducing claims
made on the multiemployer plan
insurance fund maintained by PBGC.
Without withdrawal liability rules, an
employer who participates in an
underfunded multiemployer plan would
have a powerful economic incentive to
reduce expenses by withdrawing from
the plan.
PO 00000
Frm 00067
Fmt 4703
Sfmt 4703
The secondary waste resulting
from the Laguna Verde material will be shipped to Impact Services, Oak Ridge,
TN for further volume reduction and then returned to
ETI for export back to Laguna Verde in Mexico.
Recipient
country
Mexico.
Congress nevertheless allowed for the
possibility that, in certain industries,
the fact that particular employers go out
of business (or cease operations in a
specific geographic region) might not
result in permanent damage to the
pension plan’s contribution base. In the
construction industry, for example, the
funding base of a pension plan is the
construction projects in the area covered
by the collective bargaining agreements
under which a pension plan is
maintained. Even if the amount of work
performed by a particular employer
fluctuates markedly in any given year,
individual employees will typically
continue to work for other contributing
employers in the same geographic area.
Consequently, the withdrawal of an
employer does not remove jobs from or
damage the pension plan’s contribution
base unless the employer continues to
work in the geographic area covered by
collective bargaining agreement without
contributing to the plan.
This reasoning led Congress to adopt
a special definition of the term
‘‘withdrawal’’ for construction industry
plans. Section 4203(b)(2) of ERISA
provides that a complete withdrawal
occurs only if an employer ceases to
have an obligation to contribute under
a plan, but nevertheless continues to
perform previously covered work in the
jurisdiction of the collective bargaining
agreement or resumes such work within
five years after the date on which the
obligations to contribute ceased.1 There
1 Section 4203(c)(1) of ERISA applies a similar
definition of complete withdrawal to the
entertainment industry, except that the pertinent
jurisdiction is the jurisdiction of the plan rather
than the jurisdiction of the collective bargaining
E:\FR\FM\18SEN1.SGM
Continued
18SEN1
47980
Federal Register / Vol. 74, No. 180 / Friday, September 18, 2009 / Notices
is a parallel rule for partial withdrawals
from construction plans. Under section
4208(d)(1) of ERISA, an employer to
whom section 4203(b) (relating to the
building and construction industry)
applies is liable for a partial withdrawal
‘‘only if the employer’s obligation to
contribute under the plan is continued
for no more than an insubstantial
portion of its work in the craft and area
jurisdiction of the collective bargaining
agreement of the type for which
contributions are required.
Section 4203(f) of ERISA provides
that PBGC may prescribe regulations
under which plans that are not in the
construction industry may be amended
to use special withdrawal liability rules
similar to those that apply to
construction plans. Under the statute,
the regulations shall permit the use of
special withdrawal liability rules only
in industries that PBGC determines have
characteristics that would make use of
the special withdrawal liability rules
appropriate. ERISA § 4203(f)(2)(A). In
addition, each plan application must
show that the special rule will not pose
a significant risk to the PBGC. ERISA
§ 4203(f)(2)(B). Section 4208(e)(3) of
ERISA provides that a plan may adopt
rules for the reduction or elimination of
partial withdrawal liability—under
regulations prescribed by PBGC—
subject to PBGC’s determination that
such rules are consistent with the
purpose of ERISA.
The regulation on Extension of
Special Withdrawal Liability Rules (29
CFR Part 4203) prescribes the
procedures a multiemployer plan must
follow to request PBGC approval of a
plan amendment that establishes special
complete or partial withdrawal liability
rules. Under 29 CFR 4203.3(a), a
complete withdrawal rule must be
similar to the statutory provision that
applies to construction industry plans
under section 4203(b) of ERISA. Any
special rule for partial withdrawals
must be consistent with the
construction industry partial
withdrawal provisions. Each request for
approval of a plan amendment
establishing special withdrawal liability
rules must provide PBGC with detailed
financial and actuarial data about the
plan. In addition, the applicant must
provide PBGC with information about
the effects of withdrawals on the plan’s
contribution base. As a practical matter,
the plan must show that the
characteristics of employment and labor
relations in its industry are sufficiently
similar to those in the construction
industry that use of the construction
rule would be appropriate. Relevant
factors include the mobility of the
employees, the intermittent nature of
the employment, the project-by-project
nature of the work, extreme fluctuations
in the level of an employer’s covered
work under the plan, the existence of a
consistent pattern of entry and
withdrawal by employers, and the local
nature of the work performed. PBGC
will approve a special withdrawal
liability rule only if a review of the
record shows that:
(1) The industry has characteristics
that would make use of the special
construction withdrawal rules
appropriate; and
(2) The adoption of the special rule
will note pose a significant risk to the
PBGC.
After review of the application and all
public comments, PBGC may approve
the amendment in the form proposed by
the plan, approve the application
subject to conditions or revisions, or
deny the application.
Request
On March 3, 2009, PBGC published a
notice soliciting public comment on a
request on behalf of the Service
Employees International Union Local 1
Pension Trust Fund (‘‘Local 1 Plan’’) for
approval of an amendment prescribing
special withdrawal liability rules that, if
approved by PBGC, would be effective
as of July 1, 2005. PBGC received no
comments on the notice.
The Local 1 Plan is a multiemployer
plan covering the residential building
cleaning industry in Chicago, Illinois. It
is maintained pursuant to collective
bargaining agreements with the
Apartment Building Owners and
Managers Association of Chicago
(‘‘ABOMA’’) and independent cleaning
contractors. As of July 1, 2006, it had
approximately 3,800 active participants
and was paying approximately $5.8
million in benefits to 1,400 pensioners
and survivors.
The Local 1 Plan submitted collective
bargaining agreements expiring in 2008,
indicating that ABOMA had over 200
contributing employer members. Total
contributions for the 2006 plan year
were $7.08 million. The contributing
employers are owners of residential
apartments in the Chicago area and the
number of apartments is unlikely to
decrease. Between 2002 and 2006, the
number of active participants remained
stable.
Contributions have increased at a
faster rate than benefit payments for the
last three years in the submission, and
as of 2006 were running nearly 20
percent higher than payouts. For fulltime employees, the weekly
contribution rate to the Local 1 Plan was
$136.67 for the twelve months starting
December 1, 2005, $156.00 for the
following twelve months, and $182 for
the twelve months starting December 1,
2007.2
SUMMARY OF ACTUARIAL VALUATION RESULTS, 2003–2006
Valuation date (July 1)
Item
erowe on DSK5CLS3C1PROD with NOTICES
2006
Active participants ............................................................................................................
Retirees ............................................................................................................................
Monthly benefit accrual rate ($) .......................................................................................
Max. monthly benefit ($) ..................................................................................................
Contributions ($000) ........................................................................................................
Benefits ($000) ................................................................................................................
Accrued liability ($000) ....................................................................................................
Market value of assets ($000) .........................................................................................
Net min. funding charge w/o credit bal. ($000) ...............................................................
Normal cost ($000) ..........................................................................................................
Unfunded accrued liability* ($000) ..................................................................................
Present value of vested benefits ($000) .........................................................................
agreement. No plan has ever requested PBGC to
determine that it shares the characteristics of an
entertainment plan.
VerDate Nov<24>2008
15:10 Sep 17, 2009
Jkt 217001
4,063
1,761
22
645
7,081
5,812
97,335
83,630
6,269
2,138
13,705
103,744
2 According to the 2007 Form 5500, obtained after
the notice of pendency, the monthly benefit accrual
PO 00000
Frm 00068
Fmt 4703
Sfmt 4703
2005
4,157
1,749
22
645
6,525
5,606
93,606
77,743
5,982
2,251
15,863
98,711
2004
4,233
1,705
22
645
5,864
5,501
92,923
72,138
6,026
2,279
20,785
100,736
2003
4,259
1,694
22
645
4,689
5,391
90,274
64,582
6,284
2,302
25,692
92,276
rate has held steady for several years at $21.50,
although it was increased January 1, 2008 to $23.33.
E:\FR\FM\18SEN1.SGM
18SEN1
47981
Federal Register / Vol. 74, No. 180 / Friday, September 18, 2009 / Notices
SUMMARY OF ACTUARIAL VALUATION RESULTS, 2003–2006—Continued
Valuation date (July 1)
Item
2006
Unfunded liability, vested benefits * ($000) .....................................................................
Valuation interest rate (%) ...............................................................................................
2005
20,114
7.5
20,968
7.5
2004
28,598
7.5
2003
27,694
7.5
* Using market value of assets.
Decision on the Proposed Amendment
The statute and the implementing
regulation state that PBGC must make
two factual determinations before it
approves a request for an amendment
that adopts a special withdrawal
liability rule. ERISA § 4203(f); 29 CFR
§ 4203.5(a). First, on the basis of a
showing by the plan, PBGC must
determine that the amendment will
apply to an industry that has
characteristics that would make use of
the special rules appropriate. Second,
PBGC must determine that the plan
amendment will not pose a significant
risk to the insurance system. PBGC’s
discussion on each of those issues
follows. After review of the record
submitted by the Local 1 Plan, and
having received no public comments,
PBGC has entered the following
determinations.
erowe on DSK5CLS3C1PROD with NOTICES
1. What Is the Nature of the Industry?
In determining whether an industry
has the characteristics that would make
an amendment to special rules
appropriate, an important line of
inquiry is the extent to which the Local
1 Plan’s contribution base resembles
that found in the construction industry.
This threshold question requires
consideration of the effect of employer
withdrawals on the Local 1 Plan’s
contribution base.
As the Local 1 Plan has asserted,
covered work must be performed at a
residential building located in Chicago.
The work is local in nature and
generally continues to be covered by the
Local 1 Plan regardless of the employer
retained to do those services. An
employer ceases to have an obligation to
contribute when it loses a cleaning or
security contract because the building
owner outsources the work or retains a
different service provider, or when the
employer closes its business due to
bankruptcy, retirement, or business
relocation. Over the past 10 years,
cessation of contributions by any
individual employer has not had an
adverse impact on the Local 1 Plan’s
contribution base. Most of the
employers that have ceased to
contribute have been replaced by
another employer who begins
VerDate Nov<24>2008
15:10 Sep 17, 2009
Jkt 217001
contributions for the same employees at
the same location for the same work.
2. What Is the Exposure and Risk of Loss
to PBGC and Participants?
Exposure. The bargaining parties had
maintained the same benefit accrual rate
for several years. The benefit liabilities
have grown by 11 percent from 2002 to
2006. However, over the same time
period, contributions nearly tripled and
assets grew by 28 percent. Thus, the
parties have worked to preserve an
adequate cushion against market
downturns.
Risk of loss. The record shows that the
Local 1 Plan presents a low risk of loss
to PBGC insurance funds. The Local 1
Plan’s active participant population has
been stable, hovering around 4,000
actives for several years. Additionally,
the Local 1 Plan and the covered
industry have unique characteristics
that suggest that the Local 1 Plan’s
contribution base is likely to remain
stable. Contributions to the Local 1 Plan
are made with respect to Chicago
residential buildings. This contribution
base is secure and the departure of one
employer from the Local 1 Plan is not
likely to have an adverse effect on the
contribution base so long as the number
of buildings covered does not decline.
Conclusion
Based on the Plan’s submissions and
the representations and statements
made in connection with the request for
approval, PBGC has determined that the
plan amendment adopting the special
withdrawal liability rules (1) will apply
only to an industry that has
characteristics that would make the use
of special withdrawal liability rules
appropriate, and (2) will not pose a
significant risk to the insurance system.
Therefore, PBGC hereby grants the Local
1 Plan’s request for approval of a plan
amendment modifying special
withdrawal liability rules, as set forth
herein. Should the Local 1 Plan wish to
amend these rules at any time, PBGC
approval of the amendment will be
required.
PO 00000
Frm 00069
Fmt 4703
Sfmt 4703
Issued at Washington, DC, on this 11th day
of September 2009.
Vincent K. Snowbarger,
Acting Director, Pension Benefit Guaranty
Corporation.
[FR Doc. E9–22537 Filed 9–17–09; 8:45 am]
BILLING CODE 7708–01–P
OFFICE OF PERSONNEL
MANAGEMENT
Submission for Review: OPM Form
1203–FX, Occupational Questionnaire,
3206–0040
AGENCY: Office of Personnel
Management.
ACTION: 60-day Notice and request for
comments.
SUMMARY: The Automated Systems
Management Group, Office of Personnel
Management (OPM) offers the general
public and other federal agencies the
opportunity to comment on an existing
information collection request (ICR)
3206–0040, Occupational
Questionnaire, OPM Form 1203–FX. As
required by the Paperwork Reduction
Act of 1995, (Pub. L. 104–13, 44 U.S.C.
chapter 35) as amended by the ClingerCohen Act (Pub. L. 104–106), OPM is
soliciting comments for this collection.
The Office of Management and Budget
is particularly interested in comments
that:
1. Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility;
2. Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used;
3. Enhance the quality, utility, and
clarity of the information to be
collected; and
4. Minimize the burden of the
collection of information on those who
are to respond, including through the
use of appropriate automated,
electronic, mechanical, or other
technological collection techniques or
other forms of information technology,
E:\FR\FM\18SEN1.SGM
18SEN1
Agencies
[Federal Register Volume 74, Number 180 (Friday, September 18, 2009)]
[Notices]
[Pages 47979-47981]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-22537]
=======================================================================
-----------------------------------------------------------------------
PENSION BENEFIT GUARANTY CORPORATION
Approval of Amendment to Special Withdrawal Liability Rules for
Service Employees International Union Local 1 Pension Trust Fund
AGENCY: Pension Benefit Guaranty Corporation.
ACTION: Notice of approval.
-----------------------------------------------------------------------
SUMMARY: The Service Employees International Union Local 1 Pension
Trust Fund requested the Pension Benefit Guaranty Corporation
(``PBGC'') to approve a plan amendment providing for special withdrawal
liability rules for employers that maintain the Plan. PBGC published a
Notice of Pendency of the Request for Approval of the amendment on
March 2, 2009 (74 FR 9114) (``Notice of Pendency''). In accordance with
the provisions of the Employee Retirement Income Security Act of 1974,
as amended (``ERISA''), PBGC is now advising the public that the agency
has approved the requested amendment.
FOR FURTHER INFORMATION CONTACT: Eric Field, Attorney, Office of the
Chief Counsel, Pension Benefit Guaranty Corporation, 1200 K Street,
NW., Washington, DC 20005-4026; telephone 202-326-4020. (TTY and TDD
users may call the Federal relay service toll-free at 1-800-877-8339
and ask to be connected to 202-326-4020).
SUPPLEMENTARY INFORMATION:
Background
Under section 4201 of ERISA, an employer who completely or
partially withdraws from a defined benefit multiemployer pension plan
becomes liable for a proportional share of the plan's unfunded vested
benefits. The statute specifies that a ``complete withdrawal'' occurs
whenever an employer either permanently (1) ceases to have an
obligation to contribute to the plan, or (2) ceases all operations
covered under the plan. See ERISA section 4203(a). Under the first
test, an employer who remains in business but no longer has an
obligation to contribute to the plan will incur withdrawal liability.
Under the second test, an employer who closes or sells its operations
will also incur withdrawal liability. The ``partial withdrawal''
provisions of sections 4205 and 4206 impose a lesser measure of
liability upon employers who reduce, but do not eliminate, the
obligations or operations that generate contributions to the plan. The
withdrawal liability provisions of ERISA are a critical factor in
maintaining the solvency of these pension plans and reducing claims
made on the multiemployer plan insurance fund maintained by PBGC.
Without withdrawal liability rules, an employer who participates in an
underfunded multiemployer plan would have a powerful economic incentive
to reduce expenses by withdrawing from the plan.
Congress nevertheless allowed for the possibility that, in certain
industries, the fact that particular employers go out of business (or
cease operations in a specific geographic region) might not result in
permanent damage to the pension plan's contribution base. In the
construction industry, for example, the funding base of a pension plan
is the construction projects in the area covered by the collective
bargaining agreements under which a pension plan is maintained. Even if
the amount of work performed by a particular employer fluctuates
markedly in any given year, individual employees will typically
continue to work for other contributing employers in the same
geographic area. Consequently, the withdrawal of an employer does not
remove jobs from or damage the pension plan's contribution base unless
the employer continues to work in the geographic area covered by
collective bargaining agreement without contributing to the plan.
This reasoning led Congress to adopt a special definition of the
term ``withdrawal'' for construction industry plans. Section 4203(b)(2)
of ERISA provides that a complete withdrawal occurs only if an employer
ceases to have an obligation to contribute under a plan, but
nevertheless continues to perform previously covered work in the
jurisdiction of the collective bargaining agreement or resumes such
work within five years after the date on which the obligations to
contribute ceased.\1\ There
[[Page 47980]]
is a parallel rule for partial withdrawals from construction plans.
Under section 4208(d)(1) of ERISA, an employer to whom section 4203(b)
(relating to the building and construction industry) applies is liable
for a partial withdrawal ``only if the employer's obligation to
contribute under the plan is continued for no more than an
insubstantial portion of its work in the craft and area jurisdiction of
the collective bargaining agreement of the type for which contributions
are required.
---------------------------------------------------------------------------
\1\ Section 4203(c)(1) of ERISA applies a similar definition of
complete withdrawal to the entertainment industry, except that the
pertinent jurisdiction is the jurisdiction of the plan rather than
the jurisdiction of the collective bargaining agreement. No plan has
ever requested PBGC to determine that it shares the characteristics
of an entertainment plan.
---------------------------------------------------------------------------
Section 4203(f) of ERISA provides that PBGC may prescribe
regulations under which plans that are not in the construction industry
may be amended to use special withdrawal liability rules similar to
those that apply to construction plans. Under the statute, the
regulations shall permit the use of special withdrawal liability rules
only in industries that PBGC determines have characteristics that would
make use of the special withdrawal liability rules appropriate. ERISA
Sec. 4203(f)(2)(A). In addition, each plan application must show that
the special rule will not pose a significant risk to the PBGC. ERISA
Sec. 4203(f)(2)(B). Section 4208(e)(3) of ERISA provides that a plan
may adopt rules for the reduction or elimination of partial withdrawal
liability--under regulations prescribed by PBGC--subject to PBGC's
determination that such rules are consistent with the purpose of ERISA.
The regulation on Extension of Special Withdrawal Liability Rules
(29 CFR Part 4203) prescribes the procedures a multiemployer plan must
follow to request PBGC approval of a plan amendment that establishes
special complete or partial withdrawal liability rules. Under 29 CFR
4203.3(a), a complete withdrawal rule must be similar to the statutory
provision that applies to construction industry plans under section
4203(b) of ERISA. Any special rule for partial withdrawals must be
consistent with the construction industry partial withdrawal
provisions. Each request for approval of a plan amendment establishing
special withdrawal liability rules must provide PBGC with detailed
financial and actuarial data about the plan. In addition, the applicant
must provide PBGC with information about the effects of withdrawals on
the plan's contribution base. As a practical matter, the plan must show
that the characteristics of employment and labor relations in its
industry are sufficiently similar to those in the construction industry
that use of the construction rule would be appropriate. Relevant
factors include the mobility of the employees, the intermittent nature
of the employment, the project-by-project nature of the work, extreme
fluctuations in the level of an employer's covered work under the plan,
the existence of a consistent pattern of entry and withdrawal by
employers, and the local nature of the work performed. PBGC will
approve a special withdrawal liability rule only if a review of the
record shows that:
(1) The industry has characteristics that would make use of the
special construction withdrawal rules appropriate; and
(2) The adoption of the special rule will note pose a significant
risk to the PBGC.
After review of the application and all public comments, PBGC may
approve the amendment in the form proposed by the plan, approve the
application subject to conditions or revisions, or deny the
application.
Request
On March 3, 2009, PBGC published a notice soliciting public comment
on a request on behalf of the Service Employees International Union
Local 1 Pension Trust Fund (``Local 1 Plan'') for approval of an
amendment prescribing special withdrawal liability rules that, if
approved by PBGC, would be effective as of July 1, 2005. PBGC received
no comments on the notice.
The Local 1 Plan is a multiemployer plan covering the residential
building cleaning industry in Chicago, Illinois. It is maintained
pursuant to collective bargaining agreements with the Apartment
Building Owners and Managers Association of Chicago (``ABOMA'') and
independent cleaning contractors. As of July 1, 2006, it had
approximately 3,800 active participants and was paying approximately
$5.8 million in benefits to 1,400 pensioners and survivors.
The Local 1 Plan submitted collective bargaining agreements
expiring in 2008, indicating that ABOMA had over 200 contributing
employer members. Total contributions for the 2006 plan year were $7.08
million. The contributing employers are owners of residential
apartments in the Chicago area and the number of apartments is unlikely
to decrease. Between 2002 and 2006, the number of active participants
remained stable.
Contributions have increased at a faster rate than benefit payments
for the last three years in the submission, and as of 2006 were running
nearly 20 percent higher than payouts. For full-time employees, the
weekly contribution rate to the Local 1 Plan was $136.67 for the twelve
months starting December 1, 2005, $156.00 for the following twelve
months, and $182 for the twelve months starting December 1, 2007.\2\
---------------------------------------------------------------------------
\2\ According to the 2007 Form 5500, obtained after the notice
of pendency, the monthly benefit accrual rate has held steady for
several years at $21.50, although it was increased January 1, 2008
to $23.33.
Summary of Actuarial Valuation Results, 2003-2006
----------------------------------------------------------------------------------------------------------------
Valuation date (July 1)
Item ---------------------------------------------------
2006 2005 2004 2003
----------------------------------------------------------------------------------------------------------------
Active participants......................................... 4,063 4,157 4,233 4,259
Retirees.................................................... 1,761 1,749 1,705 1,694
Monthly benefit accrual rate ($)............................ 22 22 22 22
Max. monthly benefit ($).................................... 645 645 645 645
Contributions ($000)........................................ 7,081 6,525 5,864 4,689
Benefits ($000)............................................. 5,812 5,606 5,501 5,391
Accrued liability ($000).................................... 97,335 93,606 92,923 90,274
Market value of assets ($000)............................... 83,630 77,743 72,138 64,582
Net min. funding charge w/o credit bal. ($000).............. 6,269 5,982 6,026 6,284
Normal cost ($000).......................................... 2,138 2,251 2,279 2,302
Unfunded accrued liability* ($000).......................... 13,705 15,863 20,785 25,692
Present value of vested benefits ($000)..................... 103,744 98,711 100,736 92,276
[[Page 47981]]
Unfunded liability, vested benefits * ($000)................ 20,114 20,968 28,598 27,694
Valuation interest rate (%)................................. 7.5 7.5 7.5 7.5
----------------------------------------------------------------------------------------------------------------
* Using market value of assets.
Decision on the Proposed Amendment
The statute and the implementing regulation state that PBGC must
make two factual determinations before it approves a request for an
amendment that adopts a special withdrawal liability rule. ERISA Sec.
4203(f); 29 CFR Sec. 4203.5(a). First, on the basis of a showing by
the plan, PBGC must determine that the amendment will apply to an
industry that has characteristics that would make use of the special
rules appropriate. Second, PBGC must determine that the plan amendment
will not pose a significant risk to the insurance system. PBGC's
discussion on each of those issues follows. After review of the record
submitted by the Local 1 Plan, and having received no public comments,
PBGC has entered the following determinations.
1. What Is the Nature of the Industry?
In determining whether an industry has the characteristics that
would make an amendment to special rules appropriate, an important line
of inquiry is the extent to which the Local 1 Plan's contribution base
resembles that found in the construction industry. This threshold
question requires consideration of the effect of employer withdrawals
on the Local 1 Plan's contribution base.
As the Local 1 Plan has asserted, covered work must be performed at
a residential building located in Chicago. The work is local in nature
and generally continues to be covered by the Local 1 Plan regardless of
the employer retained to do those services. An employer ceases to have
an obligation to contribute when it loses a cleaning or security
contract because the building owner outsources the work or retains a
different service provider, or when the employer closes its business
due to bankruptcy, retirement, or business relocation. Over the past 10
years, cessation of contributions by any individual employer has not
had an adverse impact on the Local 1 Plan's contribution base. Most of
the employers that have ceased to contribute have been replaced by
another employer who begins contributions for the same employees at the
same location for the same work.
2. What Is the Exposure and Risk of Loss to PBGC and Participants?
Exposure. The bargaining parties had maintained the same benefit
accrual rate for several years. The benefit liabilities have grown by
11 percent from 2002 to 2006. However, over the same time period,
contributions nearly tripled and assets grew by 28 percent. Thus, the
parties have worked to preserve an adequate cushion against market
downturns.
Risk of loss. The record shows that the Local 1 Plan presents a low
risk of loss to PBGC insurance funds. The Local 1 Plan's active
participant population has been stable, hovering around 4,000 actives
for several years. Additionally, the Local 1 Plan and the covered
industry have unique characteristics that suggest that the Local 1
Plan's contribution base is likely to remain stable. Contributions to
the Local 1 Plan are made with respect to Chicago residential
buildings. This contribution base is secure and the departure of one
employer from the Local 1 Plan is not likely to have an adverse effect
on the contribution base so long as the number of buildings covered
does not decline.
Conclusion
Based on the Plan's submissions and the representations and
statements made in connection with the request for approval, PBGC has
determined that the plan amendment adopting the special withdrawal
liability rules (1) will apply only to an industry that has
characteristics that would make the use of special withdrawal liability
rules appropriate, and (2) will not pose a significant risk to the
insurance system. Therefore, PBGC hereby grants the Local 1 Plan's
request for approval of a plan amendment modifying special withdrawal
liability rules, as set forth herein. Should the Local 1 Plan wish to
amend these rules at any time, PBGC approval of the amendment will be
required.
Issued at Washington, DC, on this 11th day of September 2009.
Vincent K. Snowbarger,
Acting Director, Pension Benefit Guaranty Corporation.
[FR Doc. E9-22537 Filed 9-17-09; 8:45 am]
BILLING CODE 7708-01-P