Other Retirement Plans

12 Months Ended

Dec. 31, 2011

Other Retirement Plans [Abstract]

Other Retirement Plans

Note 12 – Other Retirement Plans

Multi-Employer Pension Plans. Certain of MasTec's subsidiaries contribute amounts to multi-employer pension and other multi-employer benefit plans and trusts. Multi-employer plan contribution rates are determined annually and assessed on a "pay-as-you-go" basis based on union employee payrolls. Union payrolls cannot be determined for future periods because the number of union employees employed at any given time, and the plans in which they may participate, vary depending upon the location and number of ongoing projects at a given time and the need for union resources in connection with those projects.

The Company adopted ASU 2011-09 for the year ended December 31, 2011, which requires additional disclosure about an employer's participation in multi-employer pension plans. ASU 2011-09 requires disclosure of the significant pension plans in which companies participate, level of participation, and financial health and nature of commitments to such plans. The Pension Protection Plan ("PPA") of 2006 was enacted as part of a comprehensive funding reform effort for multi-employer pension plans. The PPA further defined the funding rules for defined benefit pension plans and instituted certain requirements that were designed to identify and address financial problems associated with such plans. The PPA of 2006 created new funding classifications for multi-employer pension plans. Under the PPA, plans are classified as one of the following four colors based on the plan's financial status;

Green (Safe):	A plan is generally in "safe" status if it is more than 80% funded.
Yellow (Endangered):	A plan is generally in "endangered" status if its funded percentage is less than 80%, or if it has an accumulated funding deficiency for the current plan year or is projected to have an accumulated funding deficiency for any of the next six plan years.
Orange (Seriously Endangered):	A "seriously endangered" plan generally has a funded percentage of 70% or less.
Red (Critical):	A plan is generally in "critical" status if its funded percentage is less than 65% and it is not projected to improve its funded percentage over the next seven years; or, if a funding deficiency in excess of specified amounts is expected in the foreseeable future.

A multi-employer plan that is so underfunded as to be in "endangered" or "critical" status is required to adopt a funding improvement plan ("FIP") or a rehabilitation plan ("RP"), which, among other actions, could include decreased benefits and increased contributions. These actions are intended to improve their funding status over a period of years. If a pension fund is in critical status, a participating employer must pay an automatic surcharge in addition to contributions otherwise required under the collective bargaining agreement ("CBA"). With some exceptions, the surcharge is equal to 5% of required contributions for the initial critical year, and 10% for each succeeding plan year in which the plan remains in critical status. The surcharge ceases on the effective date of a CBA (or other agreement) that includes contribution and benefit terms consistent with the rehabilitation plan.

Required disclosures under ASU-2011-09, on a by-plan basis, include: amounts contributed; if plans are subject to surcharges; expiration date of related CBAs; employer and plan identification number ("EIN/Pension Plan Number"); PPA zone status; if extended amortization provisions, which provide certain plans with extensions of time to amortize pension funding shortfalls, have been utilized; the existence, and status of, any FIPs or RPs; and any plans to which companies have contributed greater than 5% of the plan's total contributions.

Based upon the information available to the Company from plan administrators as of December 31, 2011, details of significant pension funds for the periods, and as of the dates indicated, are as follows:

	Company Contributions For the Year Ended December 31, (in millions) (e)
Multi-employer Pension Plan	2011			2010			2009			Expiration Date of CBA
Pipeline Industry Pension Fund	$	6.1		$	10.3		$	1.7			05/31/2012
Central Pension Fund of the International Union of Operating Engineers and Participating Employers		4.4			4.9			1.3			01/31/2014
Laborers-Employers Benefit Plan Collection Trust (a)		(a	)		(a	)		1.0			01/31/2014
Operating Engineers Pension Trust Fund		1.2			1.0			—			01/31/2014
Central States, Southeast and Southwest Areas Pension Plan (b)		0.9			0.8			0.1			03/31/2012
Laborers Pension Trust Fund for Northern Nevada		0.8			0.4			(d	)		01/31/2014
New England Electrical Workers Money Purchase Plan and Trust (c)		0.7			0.5			0.4			02/29/2012
Laborers Local Union No. 158 Pension Fund		0.7			0.4			(d	)		01/31/2014
Laborers National Pension Fund		0.5			0.2			(d	)		01/31/2014
Eighth District Electrical Pension Fund		0.5			—			—			02/29/2012
International Union of Operating Engineers Pension Fund of Eastern Pennsylvania and Delaware		0.5			0.3			—			01/31/2014
Western Conference of Teamsters Pension Plan		0.4			0.3			—			03/31/2012
West Virginia Laborers Pension Trust Fund		0.4			0.0			(d	)		01/31/2014
Minnesota Laborers Pension Fund		0.3			1.0			(d	)		01/31/2014
International Union of Operating Engineers Local 132 Pension Fund		0.3			0.0			(d	)		01/31/2014
National Electrical Annuity Plan (c)		0.3			0.4			0.0			05/31/2012
International Brotherhood of Electrical Workers Local 1249 Pension Plan		0.3			—			0.0			05/05/2013
Laborers District Council of West Pennsylvania Pension Fund		0.3			0.2			(d	)		01/31/2014
Other funds		2.1			1.9			0.6
Total contributions	$	20.7		$	22.6		$	5.1

(a) Represents a trust to which one of the Company's subsidiaries makes contributions on behalf of several multi-employer pension plans. The trust allocates the subsidiary's contributions to the appropriate plans, of which there were approximately 35 for each of the three years ended December 31, 2011. Details of 2009's contributions by plan were not available as of December 31, 2011. Contributions to multi-employer pension plans made by this trust on our behalf for each of the two years in the period ended December 31, 2011 are reflected by plan in the table above.

(b) The Company's subsidiary that participated in the Central States, Southeast and Southwest Areas Pension Plan voluntarily withdrew from this plan in November 2011. See additional discussion below and in Note 16 – Commitment and Contingencies.

(c) These plans are defined contribution multi-employer pension plans; therefore, PPA zone status disclosures in table below are not applicable.

(d) Not available as of December 31, 2011. See (a) above.

(e) For the plans listed above, the Company is not aware of any current surcharge payments.

Multi-employer Pension Plan	EIN/Pension Plan Number	Pension Protection Act Zone Status				Extended Amortization Utilized	FIP/RP Status Pending/ Implemented
		2011	As of	2010	As of
Pipeline Industry Pension Fund	73-6146433/001	Green	12/31/2010	Green	12/31/2009	No	N/A
Central Pension Fund of the International Union of Operating Engineers and Participating Employers	36-6052390/001	Green	01/31/2011	Yellow	01/31/2010	No	No
Operating Engineers Pension Trust Fund	94-6090764/001	Orange	12/31/2010	Orange	12/31/2009	No	FIP Implemented
Central States, Southeast and Southwest Areas Pension Plan	36-6044243/001	Red	12/31/2010	Red	12/31/2009	No	RP Implemented
Laborers Pension Trust Fund for Northern Nevada	88-01388600/100	Green	05/31/2011	Yellow	05/31/2010	No	(a)
Laborers Local Union No. 158 Pension Fund	23-6580323/001	Green	12/31/2010	Orange	12/31/2009	No	(a)
Laborers National Pension Fund	75-1280827/001	Green	12/31/2010	Green	12/31/2009	No	N/A
Eighth District Electrical Pension Fund	84-6100393/001	Green	03/31/2011	Red	03/31/2010	No	RP Implemented
International Union of Operating Engineers Pension Fund of Eastern Pennsylvania and Delaware	23-6405239/001	Green	12/31/2010	Red	12/31/2009	No	No
Western Conference of Teamsters Pension Plan	91-6145047/001	Green	12/31/2010	Green	12/31/2009	No	N/A
West Virginia Laborers Pension Trust Fund	55-6026775/001	Green	03/31/2011	Green	03/31/2010	No	N/A
Minnesota Laborers Pension Fund	41-6159599/001	Green	11/30/2010	Green	11/30/2009	No	N/A
International Union of Operating Engineers Local 132 Pension Fund	55-6015364/001	Green	03/31/2011	Green	03/31/2010	No	N/A
International Brotherhood of Electrical Workers Local 1249 Pension Plan	15-6035161/001	Red	12/31/2010	Red	12/31/2009	No	RP Implemented
Laborers District Council of West Pennsylvania Pension Fund	25-6135576/001	Red	12/31/2010	(a)	12/31/2009	No	(a)

(a) Information not available as of December 31, 2011.

The Company paid more than 5% of total plan contributions for the following multi-employer plans for the years indicated:

Multi-employer Pension Plan	Years(s) in which the Company's Plan Contributions Exceeded 5% of Total Plan Contributions (as of Plan Year-End)
Pipeline Industry Pension Fund	2010
Laborers Local Union No. 158 Pension Fund	2010
International Brotherhood of Electrical Workers Local 769 Management Pension Plan A	2010
Minnesota Teamsters Construction Division Pension Plan	2010, 2009
Laborers Pension Fund (Roanoke, Virginia)	2009

The average number of employees covered under multi-employer plans in which the Company participates increased from 2009 to 2011 due to the acquisitions of Precision and EC Source.See Note 3 – Acquisitions and Other Investments. In addition, the number of union employees employed at any given time, and the plans in which they may participate, vary depending upon the location and number of ongoing projects at a given time and the need for union resources in connection with those projects. Total contributions to multi-employer pension plans, and the related number of employees covered by these plans, for the periods indicated ranged as follows (dollars in millions):

Year Ended December 31,	Contributions to MEPPs		Number of Employees
			Low	High
2011	$	20.7	308	1,538
2010	$	22.6	254	1,111
2009	$	5.1	66	1,409

On November 15, 2011, the Company, along with other members of the Pipe Line Contractors Association ("PLCA"), voluntarily withdrew from the Central States Southeast and Southwest Areas Pension Fund ("Central States"), a defined benefit multi-employer pension plan. In connection with this withdrawal, the Company recorded a withdrawal liability of $6.4 million. The Company withdrew from the Central States Plan in order to mitigate its liability in connection with the plan, which is in critical status. The Company currently does not have plans to withdraw from any other multi-employer pension plan as of December 31, 2011.

See Note 16 – Commitments and Contingencies for additional information.