[1]

Among other factors, multiemployer plans in the red zone are generally less than 65 percent funded; multiemployer plans in the yellow zone either (a) are at least 65 percent but less than 80 percent funded or (b) have an accumulated funding deficiency for such plan year, or are projected to have such an accumulated funding deficiency for any of the six succeeding plan years; multiemployer plans in the orange zone meet both of the criteria for yellow zone; and multiemployer plans in the green zone are at least 80 percent funded. Multiemployer plans in the red, yellow, orange or green zones are also referred to as being in critical, endangered, seriously endangered or neither endangered nor critical status, respectively.

[2]

PacifiCorp's and its subsidiary's minimum contributions to the plans are based on the amount of wages paid to employees covered by the Local 57 Trust Fund collective bargaining agreement and the number of mining hours worked for the UMWA Pension Plan, respectively, subject to ERISA minimum funding requirements.(3)The UMWA Pension

[3]

The UMWA Pension Plan elected to extend recognition of investment losses incurred during the plan year ended June 30, 2009 pursuant to the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010. Had the election not been made, the PPA zone status would have been orange for the plan year beginning July 1, 2010.