Contents
Summary of Results............................................................................................. 1
Introduction ....................................................................................................... 3
Valuation Results – Going Concern ........................................................................ 7
Valuation Results – Hypothetical Wind-up .............................................................. 10
Valuation Results – Solvency ................................................................................ 13
Minimum Funding Requirements............................................................................ 14
Maximum Eligible Contributions ............................................................................ 17
Actuarial Opinion ................................................................................................ 19
Appendix A: Prescribed Disclosure............................................................................... 20
Appendix B: Plan ...................................................................................................... 25
Appendix C: Methods and Assumptions – Going Concern................................................. 27
Appendix D: Methods and Assumptions – Hypothetical Wind-Up and Solvency.................... 33
Appendix E: Membership Data..................................................................................... 38
Appendix F: Summary of Plan Provisions....................................................................... 43
Appendix G: Plausible Adverse Scenarios....................................................................... 50
Appendix H: Employer Certification .............................................................................. 55