The Mechanical Contractors Association of America, Inc. (MCAA) and Horizon Actuarial Services, LLC (Horizon) have partnered to build an inventory of historical data for multiemployer pension plans in the construction industry. This inventory was built during the first half of 2012 using publicly available information from Form 5500 filings.
The purpose of this report is to summarize and analyze key trends in plan demographics, cash flows, investments, funding, and costs over the period from 2001 through 2010. By analyzing these trends, we can better understand how these construction industry plans have evolved over the past decade and where they may be headed in the future.
This report also examines plan investment fees and operating expenses for construction industry plans. If you are a plan trustee, you may find this section of the report useful as a comparison tool.
Finally, as an appendix, this report provides a listing of all of the construction industry plans included in the inventory. If you are an employer participating in one or more of these plans, the information in this listing will help you comply with the new multiemployer plan disclosures required by the Financial Accounting Standards Board (FASB).
The report can be viewed below.
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Inventory of Construction Industry Pension Plans – 2012 Edition
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The report can also be viewed at the MCAA’s website. This version includes an opening statement from the MCAA’s president.
The purpose of this report is to summarize and analyze key trends in plan demographics, cash flows, investments, funding, and costs over the period from 2001 through 2010. By analyzing these trends, we can better understand how these construction industry plans have evolved over the past decade and where they may be headed in the future.
This report also examines plan investment fees and operating expenses for construction industry plans. If you are a plan trustee, you may find this section of the report useful as a comparison tool.
Finally, as an appendix, this report provides a listing of all of the construction industry plans included in the inventory. If you are an employer participating in one or more of these plans, the information in this listing will help you comply with the new multiemployer plan disclosures required by the Financial Accounting Standards Board (FASB).
The report can be viewed below.
- – - – - – - – - – - – - – - – - – - – - – - – - – - – -
Inventory of Construction Industry Pension Plans – 2012 Edition
- – - – - – - – - – - – - – - – - – - – - – - – - – - – -
The report can also be viewed at the MCAA’s website. This version includes an opening statement from the MCAA’s president.
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