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Long Term Improvement Rate

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The maximum percentage that the employer's contributions compare to the total contributions to the multiemployer plan made by all employers.

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Multiemployer plans certified in the green zone are at least 80 percent funded.

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Multiemployer plans certified in the red zone are at generally less than 65 percent funded.

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Multiemployer plans certified in the yellow zone are at least 65 percent funded.

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Number Of Plans Terminated

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Period of Forecast

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Amount, before tax, of accumulated other comprehensive (income) loss for defined benefit plan, that has not been recognized in net periodic benefit cost (credit).

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Amount, before tax, of accumulated other comprehensive income (loss) for gain (loss) of defined benefit plan, that has not been recognized in net periodic benefit (cost) credit.

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Amount of gain (loss) from change in actuarial assumptions which (increases) decreases benefit obligation of defined benefit plan. Assumptions include, but are not limited to, interest, mortality, employee turnover, salary, and temporary deviation from substantive plan.

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Weighted average rate for present value of future retirement benefits cash flows, used to determine benefit obligation of defined benefit plan.

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Amount of actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Amount of cost (credit) included in accumulated other comprehensive (income) loss expected to be recognized in net periodic benefit cost (credit) for fiscal year following most recent annual statement of financial position.

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Amount of contributions expected to be received by defined benefit plan from employer in next fiscal year following latest fiscal year.

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Amount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.

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Description of investment policy and strategy for defined benefit plan asset. Includes, but is not limited to, investment allocation decision and factor pertinent to understanding investment policy and strategy for plan asset. Factor includes, but is not limited to, investment goal, risk management practice, permitted and prohibited investment including use of derivative, diversification, and relationship between plan asset and obligation.

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Percentage of target investment allocation to total plan assets. Includes, but is not limited to, percentage on weighted-average basis if more than one plan.

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Percentage of actual investment allocation to total plan assets. Includes, but is not limited to, percentage on weighted-average basis if more than one plan.

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