Menu
Tax Notes logo

Groups Call for Legislation to Extend Relief to Pension Funds

JAN. 19, 2010

Groups Call for Legislation to Extend Relief to Pension Funds

DATED JAN. 19, 2010
DOCUMENT ATTRIBUTES
  • Institutional Authors
    A. O. Smith Corporation
    ABF Freight System, Inc.
    AbitibiBowater
    AGL Resources
    Agricultural Retailers Association
    Allegheny Energy
    ALLETE/Minnesota Power
    Alliance for Children and Families
    Alliant Energy Corporation
    Ameren Corporation
    American Benefits Council
    American Electric Power
    American Federation of Musicians
    American Federation of Musicians and Employers' Pension Fund
    American Federation of Television and Radio Artists
    American Hospital Association
    American Institute of Certified Public Accountants
    American Safety Razor Company
    American Society of Association Executives
    American Trucking Associations
    ArcelorMittal
    Archer, Byington, Glennon & Levine, LLP
    Associated Benefits Corporation
    Association for Financial Professionals (AFP)
    ASPPA College of Pension Actuaries
    Augusta Health
    Avaya Inc.
    Avista Corporation
    BAE Systems, Inc.
    Bakery, Confectionery, Tobacco Workers and Grain Millers International Union
    Bakery & Confectionery Union & Industry International Pension Fund
    Bechtel Construction Company
    Bituminous Coal Operators' Association, Inc.
    Black & Decker
    Black Hills Corporation
    Buck Consultants
    Business Roundtable
    Caraustar Industries
    Carey Dubois Smithfield Foods
    Central Pennsylvania Teamsters Pension Fund
    Central Pension Fund of the International Union of Operating Engineers and Participating
    Employers
    Central Vermont Public Service Corporation
    CH Energy Group Inc.
    Chevron Corporation
    CMS Energy
    Cognis Corporation
    Connecticut Hospital Association
    Consolidated Edison, Inc.
    Con-way Inc
    ConAgra Foods, Inc.
    Constellation Energy
    Construction Employers' Association of California
    Construction Employers Association of CNY, Inc.
    Construction Employers Labor Relations Association of New York State, Inc. (CELRA)
    Crawford & Company
    CUNA Mutual Group
    Deseret Mutual Benefit Administrators
    Direct Marketing Association (DMA)
    Dominion
    DTE Energy
    Duke Energy
    Duquesne Light Company
    Easter Seals
    Eastern Connecticut Health Network
    Eastern Contractors Association, Inc.
    Edison Electric Institute
    Edison International
    Eli Lilly and Company
    Energy Future Holdings Corporation
    Engineering and Utility Contractors Association (EUCA)
    Entergy Corporation
    Exelon Corporation
    Financial Executives International Committee on Benefits Finance
    Financial Services Roundtable
    Finishing Contractors Association
    FirstEnergy Corp.
    FirstGroup America
    Food Marketing Institute
    Formica Corporation
    Fox Entertainment Group
    General Dynamics Corporation
    Girl Scouts of the USA
    Graphic Packaging International, Inc.
    Great Lakes Fabricators & Erectors Association
    Great Plains Energy
    Greyhound Lines, Inc
    Hagerstown Motor Carriers and Teamsters Pension Fund
    Hallmark Cards, Inc.
    Hawaiian Electric Company, Inc.
    Hewitt Associates
    Hillside Family of Agencies
    Hooker & Holcombe, Inc.
    Horizon Actuarial Services
    Hospital & Healthsystem Association of Pennsylvania
    Hospital for Special Surgery
    Houghton Mifflin Harcourt
    HR Policy Association
    King Kullen Grocery Co., Inc.
    Idaho Power
    Indiana Manufacturers Association
    Indianapolis Power & Light Company
    Ingram Industries Inc.
    Intelsat Corporation
    International Association of Bridge, Structural, Ornamental and Reinforcing Iron Workers
    International Association of Heat and Frost Insulators and Allied Workers
    International Association of Machinists and Aerospace Workers
    International Brotherhood of Boilermakers
    International Brotherhood of Teamsters
    International Council of Employers of Bricklayers and Allied Craftworkers
    International Union of Bricklayers and Allied Craftworkers
    International Union of Elevator Constructors
    International Union of Operating Engineers
    International Union of Painters and Allied Trades
    Jewish Federations of North America
    Jewish Senior Life
    Johns Hopkins Institutions
    Kaleida Health
    Kansas City Power and Light
    Keller Technology Corporation
    Koppers Inc.
    Land O' Lakes Inc.
    Lockheed Martin Corporation
    Machine & Welding Supply Co.
    MassMutual Financial Group
    MDU Resources Group
    Mechanical Contractors Association of America (MCAA)
    Mercer
    MetLife
    Michigan Education Association
    Mirant Corporation
    Moog Inc.
    Motor & Equipment Manufacturers Association
    Mutual of Omaha
    National Association of Chain Drug Stores, Inc.
    National Association of Manufacturers
    National Association of Waterfront Employers
    National Association of Wholesaler-Distributors
    National Council of Chain Restaurants
    National Council of Farmer Cooperatives
    National Education Association
    National Electrical Contractors Association
    National Elevator Industry Pension Plan
    National Federation of Independent Business
    National Federation of Nurses
    National Grid
    National Gypsum Company
    National Mining Association
    National Retail Federation
    National Rural Electric Cooperative Association
    National Shopmen Pension Fund
    Navistar, Inc.
    NCCMP
    NCR Corporation
    New England Teamsters & Trucking Industry Pension Fund
    Newell Rubbermaid
    NewPage Corporation
    Newspaper Association of America
    NewYork-Presbyterian Hospital
    New York State Nurses Association
    NiSource Inc.
    Northeast Utilities
    Northrop Grumman Corporation
    NorthShore-Long Island Jewish Health System
    NorthWestern Energy Corporation
    NSTAR
    Nuclear Energy Institute
    Operative Plasterers' and Cement Masons' International Association of the United States and
    Canada
    OGE Energy Corp.
    Otter Tail Corporation
    Overlake Hospital Medical Center
    Paul, Hastings, Janofsky & Walker LLP
    Peabody Energy
    Pepco Holdings, Inc.
    PG&E Corporation
    Pietzsch, Bonnett & Womack, PA
    Pipe Fitters' Association Local Union 597
    Portland General Electric
    PNM Resources
    PPG Industries
    Prairie Farms Dairy, Inc.
    Premier Health Partners
    Principal Financial Group
    Printing Industries of America
    Progress Energy
    Public Service Enterprise Group, Inc.
    QBE the Americas
    Qwest Communications International Incorporated
    Raytheon Company
    Rensselaer Polytechnic Institute
    Rhodes-Joseph & Tobiason Advisors, LLC
    Rockwell Collins
    Rockwell Automation
    RR Donnelley
    RSM McGladrey, Inc
    Ryder System, Inc.
    Safeway Inc.
    Saint Barnabas Health Care System
    Saint Peter's College
    Samsonite, LLC
    Schnucks Markets, Inc.
    Sheet Metal Workers International Association
    Sheet Metal Workers Local 7 Zone 3 Pension Fund
    Sheet Metal Workers' Local Unions and Councils Pension Fund
    Sheet Metal Workers' National Pension Fund
    Sheet Metal/Air Conditioning Contractors' National Association
    Smurfit Stone Container Corporation
    Sony
    Southern Company
    Southern States
    Spectra Energy
    Spivak Lipton LLP
    SUPERVALU
    Swedish Health Services
    Technitrol, Inc.
    TECO Energy, Inc.
    The American Public Power Association
    The Associated General Contractors of America
    The Associated Press
    The Association of Union Constructors (TAUC)
    The Brink's Company
    The Business Council of New York State
    The Dayton Power and Light Company
    The Empire District Electric Company
    The Epler Company
    The ERISA Industry Committee
    The Goodyear Tire & Rubber Company
    The International Brotherhood of Electrical Workers
    The Kroger Co.
    The Pep Boys -- Manny, Moe & Jack
    The Segal Company
    Toshiba America, Inc.
    Towers Watson
    United Association Plumber and Pipe Fitters for the United States and Canada (UA)
    UA Plumbers and Pipefitters National Pension Fund
    UniSource Energy Corporation
    Unisys
    United Illuminating Company
    United Plan Administrators
    United Technologies Corporation
    UPS
    U.S. Chamber of Commerce
    Vectren Corporation
    Venable LLP
    Vigilant
    Vought Aircraft Inc.
    Westar Energy
    Xcel Energy, Inc.
    Xerox Corporation
    YRC Worldwide
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2010-1779
  • Tax Analysts Electronic Citation
    2010 TNT 16-38

 

January 19, 2010

 

 

TO THE MEMBERS OF THE UNITED STATES CONGRESS:

The undersigned organizations, which provide retirement benefits to millions of workers, urge you to enact legislation as soon as possible to provide much needed relief for single-employer, multi-employer, and multiple-employer pension funds. Without funding relief, many jobs will be lost and the economic recovery will be significantly slowed.

In December, over 70 trade and labor organizations wrote a joint letter to the President emphasizing that defined benefit funding relief is directly related to improving the economy and employment. Unexpectedly large funding requirements will continue to require many employers to lay off workers, close plants, and postpone investments in order to fund their pension plans, which are long-term obligations. Several independent reports and studies have highlighted the direct link between unexpected funding obligations and the negative impact on employment.

Even with the relief provided byWorker, Retiree, and Employer Recovery Act of 2008 and the Treasury Department, minimum contributions requirements for 2010 and 2011 will still far exceed the minimum contribution requirements for 2008; in addition, many companies are not eligible for the relief and thus face daunting contribution obligations for 2009. To meet these short-term obligations, many employers will be forced to divert cash needed for current job retention and creation and investment in their organizations to their pension plans to fund longterm obligations.

Some have argued that plan sponsors can simply borrow the money to pay greatly increased pension plan contributions. However, access to credit remains limited. When the Association for Financial Professionals asked about actions taken since the start of the credit crisis, 75 percent reported freezing or reducing hiring, 67 percent reduced capital spending and 63 percent considered staff reductions and/or layoffs. Such actions will accelerate if plan sponsors are required to put much larger contributions into their pension plans.

Thank you in advance for your support for this important effort. We look forward to working with you and your staff to advance legislation that will promote our nation's economic recovery and reinvestment, while securing sound long-term pension plan funding.

Sincerely,

 

 

A.O. Smith Corporation

 

 

ABF Freight System, Inc.

 

 

AbitibiBowater

 

 

AGL Resources

 

 

Agricultural Retailers Association

 

 

Allegheny Energy

 

 

ALLETE/Minnesota Power

 

 

Alliance for Children and Families

 

 

Alliant Energy Corporation

 

 

Ameren Corporation

 

 

American Benefits Council

 

 

American Electric Power

 

 

American Federation of Musicians

 

 

American Federation of Musicians

 

and Employers' Pension Fund

 

 

American Federation of Television

 

and Radio Artists

 

 

American Hospital Association

 

 

American Institute of Certified

 

Public Accountants

 

 

American Safety Razor Company

 

 

American Society of Association

 

Executives

 

 

American Trucking Associations

 

 

ArcelorMittal

 

 

Archer, Byington, Glennon & Levine,

 

LLP

 

 

Associated Benefits Corporation

 

 

Association for Financial

 

Professionals (AFP)

 

 

ASPPA College of Pension Actuaries

 

 

Augusta Health

 

 

Avaya Inc.

 

 

Avista Corporation

 

 

BAE Systems, Inc.

 

 

Bakery, Confectionery, Tobacco

 

Workers and Grain Millers

 

International Union

 

 

Bakery & Confectionery Union &

 

Industry

 

 

International Pension Fund

 

 

Bechtel Construction Company

 

 

Bituminous Coal Operators'

 

Association, Inc.

 

 

Black & Decker

 

 

Black Hills Corporation

 

 

Buck Consultants

 

 

Business Roundtable

 

 

Caraustar Industries

 

 

Carey Dubois Smithfield Foods

 

 

Central Pennsylvania Teamsters

 

Pension Fund

 

 

Central Pension Fund of the

 

International Union of Operating

 

Engineers and Participating

 

Employers

 

 

Central Vermont Public Service

 

Corporation

 

 

CH Energy Group Inc.

 

 

Chevron Corporation

 

 

CMS Energy

 

 

Cognis Corporation

 

 

Connecticut Hospital Association

 

 

Consolidated Edison, Inc.

 

 

Con-way Inc

 

 

ConAgra Foods, Inc.

 

 

Constellation Energy

 

 

Construction Employers' Association

 

of California

 

 

Construction Employers Association

 

of CNY, Inc.

 

 

Construction Employers Labor

 

Relations Association of

 

New York State, Inc. (CELRA)

 

 

Crawford & Company

 

 

CUNA Mutual Group

 

 

Deseret Mutual Benefit

 

Administrators

 

 

Direct Marketing Association (DMA)

 

 

Dominion

 

 

DTE Energy

 

 

Duke Energy

 

 

Duquesne Light Company

 

 

Easter Seals

 

 

Eastern Connecticut Health Network

 

 

Eastern Contractors Association,

 

Inc.

 

 

Edison Electric Institute

 

 

Edison International

 

 

Eli Lilly and Company

 

 

Energy Future Holdings Corporation

 

 

Engineering and Utility Contractors

 

Association (EUCA)

 

 

Entergy Corporation

 

 

Exelon Corporation

 

 

Financial Executives International

 

Committee on Benefits Finance

 

 

Financial Services Roundtable

 

 

Finishing Contractors Association

 

 

FirstEnergy Corp.

 

 

FirstGroup America

 

 

Food Marketing Institute

 

 

Formica Corporation

 

 

Fox Entertainment Group

 

 

General Dynamics Corporation

 

 

Girl Scouts of the USA

 

 

Graphic Packaging International,

 

Inc.

 

 

Great Lakes Fabricators & Erectors

 

Association

 

 

Great Plains Energy

 

 

Greyhound Lines, Inc

 

 

Hagerstown Motor Carriers and

 

Teamsters Pension Fund

 

 

Hallmark Cards, Inc.

 

 

Hawaiian Electric Company, Inc.

 

 

Hewitt Associates

 

 

Hillside Family of Agencies

 

 

Hooker & Holcombe, Inc.

 

 

Horizon Actuarial Services

 

 

Hospital & Healthsystem Association

 

of Pennsylvania

 

 

Hospital for Special Surgery

 

 

Houghton Mifflin Harcourt

 

 

HR Policy Association

 

 

King Kullen Grocery Co., Inc.

 

 

Idaho Power

 

 

Indiana Manufacturers Association

 

 

Indianapolis Power & Light Company

 

 

Ingram Industries Inc.

 

 

Intelsat Corporation

 

 

International Association of

 

Bridge, Structural, Ornamental and

 

Reinforcing Iron Workers

 

 

International Association of Heat

 

and Frost Insulators and Allied

 

Workers

 

 

International Association of

 

Machinists and Aerospace Workers

 

 

International Brotherhood of

 

Boilermakers

 

 

International Brotherhood of

 

Teamsters

 

 

International Council of Employers

 

of Bricklayers and Allied

 

Craftworkers

 

 

International Union of Bricklayers

 

and Allied Craftworkers

 

 

International Union of Elevator

 

Constructors

 

 

International Union of Operating

 

Engineers

 

 

International Union of Painters and

 

Allied Trades

 

 

Jewish Federations of North America

 

 

Jewish Senior Life

 

 

Johns Hopkins Institutions

 

 

Kaleida Health

 

 

Kansas City Power and Light

 

 

Keller Technology Corporation

 

 

Koppers Inc.

 

 

Land O' Lakes Inc.

 

 

Lockheed Martin Corporation

 

 

Machine & Welding Supply Co.

 

 

MassMutual Financial Group

 

 

MDU Resources Group

 

 

Mechanical Contractors Association

 

of America (MCAA)

 

 

Mercer

 

 

MetLife

 

 

Michigan Education Association

 

 

Mirant Corporation

 

 

Moog Inc.

 

 

Motor & Equipment Manufacturers

 

Association

 

 

Mutual of Omaha

 

 

National Association of Chain Drug

 

Stores, Inc.

 

 

National Association of

 

Manufacturers

 

 

National Association of Waterfront

 

Employers

 

 

National Association of

 

Wholesaler-Distributors

 

 

National Council of Chain

 

Restaurants

 

 

National Council of Farmer

 

Cooperatives

 

 

National Education Association

 

 

National Electrical Contractors

 

Association

 

 

National Elevator Industry Pension

 

Plan

 

 

National Federation of Independent

 

Business

 

 

National Federation of Nurses

 

 

National Grid

 

 

National Gypsum Company

 

 

National Mining Association

 

 

National Retail Federation

 

 

National Rural Electric Cooperative

 

Association

 

 

National Shopmen Pension Fund

 

 

Navistar, Inc.

 

 

NCCMP

 

 

NCR Corporation

 

 

New England Teamsters & Trucking

 

Industry Pension Fund

 

 

Newell Rubbermaid

 

 

NewPage Corporation

 

 

Newspaper Association of America

 

 

NewYork-Presbyterian Hospital

 

 

New York State Nurses Association

 

 

NiSource Inc.

 

 

Northeast Utilities

 

 

Northrop Grumman Corporation

 

 

NorthShore-Long Island Jewish

 

Health System

 

 

NorthWestern Energy Corporation

 

 

NSTAR

 

 

Nuclear Energy Institute

 

 

Operative Plasterers' and Cement

 

Masons' International Association

 

of the United States and Canada

 

 

OGE Energy Corp.

 

 

Otter Tail Corporation

 

 

Overlake Hospital Medical Center

 

 

Paul, Hastings, Janofsky & Walker

 

LLP

 

 

Peabody Energy

 

 

Pepco Holdings, Inc.

 

 

PG&E Corporation

 

 

Pietzsch, Bonnett & Womack, PA

 

 

Pipe Fitters' Association Local

 

Union 597

 

 

Portland General Electric

 

 

PNM Resources

 

 

PPG Industries

 

 

Prairie Farms Dairy, Inc.

 

 

Premier Health Partners

 

 

Principal Financial Group

 

 

Printing Industries of America

 

 

Progress Energy

 

 

Public Service Enterprise Group,

 

Inc.

 

 

QBE the Americas

 

 

Qwest Communications International

 

Incorporated

 

 

Raytheon Company

 

 

Rensselaer Polytechnic Institute

 

 

Rhodes-Joseph & Tobiason Advisors,

 

LLC

 

 

Rockwell Collins

 

 

Rockwell Automation

 

 

RR Donnelley

 

 

RSM McGladrey, Inc

 

 

Ryder System, Inc.

 

 

Safeway Inc.

 

 

Saint Barnabas Health Care System

 

 

Saint Peter's College

 

 

Samsonite, LLC

 

 

Schnucks Markets, Inc.

 

 

Sheet Metal Workers International

 

Association

 

 

Sheet Metal Workers Local 7

 

Zone 3 Pension Fund

 

 

Sheet Metal Workers' Local Unions

 

and Councils Pension Fund

 

 

Sheet Metal Workers' National

 

Pension Fund

 

 

Sheet Metal/Air Conditioning

 

Contractors' National Association

 

 

Smurfit Stone Container Corporation

 

 

Sony

 

 

Southern Company

 

 

Southern States

 

 

Spectra Energy

 

 

Spivak Lipton LLP

 

 

SUPERVALU

 

 

Swedish Health Services

 

 

Technitrol, Inc.

 

 

TECO Energy, Inc.

 

 

The American Public Power

 

Association

 

 

The Associated General Contractors

 

of America

 

 

The Associated Press

 

 

The Association of Union

 

Constructors (TAUC)

 

 

The Brink's Company

 

 

The Business Council of New York

 

State

 

 

The Dayton Power and Light Company

 

 

The Empire District Electric

 

Company

 

 

The Epler Company

 

 

The ERISA Industry Committee

 

 

The Goodyear Tire & Rubber

 

Company

 

 

The International Brotherhood of

 

Electrical Workers

 

 

The Kroger Co.

 

 

The Pep Boys -- Manny, Moe & Jack

 

 

The Segal Company

 

 

Toshiba America, Inc.

 

 

Towers Watson

 

 

United Association Plumber and Pipe

 

Fitters for the United States and

 

Canada (UA)

 

 

UA Plumbers and Pipefitters

 

National Pension Fund

 

 

UniSource Energy Corporation

 

 

Unisys

 

 

United Illuminating Company

 

 

United Plan Administrators

 

 

United Technologies Corporation

 

 

UPS

 

 

U.S. Chamber of Commerce

 

 

Vectren Corporation

 

 

Venable LLP

 

 

Vigilant

 

 

Vought Aircraft Inc.

 

 

Westar Energy

 

 

Xcel Energy, Inc.

 

 

Xerox Corporation

 

 

YRC Worldwide
DOCUMENT ATTRIBUTES
  • Institutional Authors
    A. O. Smith Corporation
    ABF Freight System, Inc.
    AbitibiBowater
    AGL Resources
    Agricultural Retailers Association
    Allegheny Energy
    ALLETE/Minnesota Power
    Alliance for Children and Families
    Alliant Energy Corporation
    Ameren Corporation
    American Benefits Council
    American Electric Power
    American Federation of Musicians
    American Federation of Musicians and Employers' Pension Fund
    American Federation of Television and Radio Artists
    American Hospital Association
    American Institute of Certified Public Accountants
    American Safety Razor Company
    American Society of Association Executives
    American Trucking Associations
    ArcelorMittal
    Archer, Byington, Glennon & Levine, LLP
    Associated Benefits Corporation
    Association for Financial Professionals (AFP)
    ASPPA College of Pension Actuaries
    Augusta Health
    Avaya Inc.
    Avista Corporation
    BAE Systems, Inc.
    Bakery, Confectionery, Tobacco Workers and Grain Millers International Union
    Bakery & Confectionery Union & Industry International Pension Fund
    Bechtel Construction Company
    Bituminous Coal Operators' Association, Inc.
    Black & Decker
    Black Hills Corporation
    Buck Consultants
    Business Roundtable
    Caraustar Industries
    Carey Dubois Smithfield Foods
    Central Pennsylvania Teamsters Pension Fund
    Central Pension Fund of the International Union of Operating Engineers and Participating
    Employers
    Central Vermont Public Service Corporation
    CH Energy Group Inc.
    Chevron Corporation
    CMS Energy
    Cognis Corporation
    Connecticut Hospital Association
    Consolidated Edison, Inc.
    Con-way Inc
    ConAgra Foods, Inc.
    Constellation Energy
    Construction Employers' Association of California
    Construction Employers Association of CNY, Inc.
    Construction Employers Labor Relations Association of New York State, Inc. (CELRA)
    Crawford & Company
    CUNA Mutual Group
    Deseret Mutual Benefit Administrators
    Direct Marketing Association (DMA)
    Dominion
    DTE Energy
    Duke Energy
    Duquesne Light Company
    Easter Seals
    Eastern Connecticut Health Network
    Eastern Contractors Association, Inc.
    Edison Electric Institute
    Edison International
    Eli Lilly and Company
    Energy Future Holdings Corporation
    Engineering and Utility Contractors Association (EUCA)
    Entergy Corporation
    Exelon Corporation
    Financial Executives International Committee on Benefits Finance
    Financial Services Roundtable
    Finishing Contractors Association
    FirstEnergy Corp.
    FirstGroup America
    Food Marketing Institute
    Formica Corporation
    Fox Entertainment Group
    General Dynamics Corporation
    Girl Scouts of the USA
    Graphic Packaging International, Inc.
    Great Lakes Fabricators & Erectors Association
    Great Plains Energy
    Greyhound Lines, Inc
    Hagerstown Motor Carriers and Teamsters Pension Fund
    Hallmark Cards, Inc.
    Hawaiian Electric Company, Inc.
    Hewitt Associates
    Hillside Family of Agencies
    Hooker & Holcombe, Inc.
    Horizon Actuarial Services
    Hospital & Healthsystem Association of Pennsylvania
    Hospital for Special Surgery
    Houghton Mifflin Harcourt
    HR Policy Association
    King Kullen Grocery Co., Inc.
    Idaho Power
    Indiana Manufacturers Association
    Indianapolis Power & Light Company
    Ingram Industries Inc.
    Intelsat Corporation
    International Association of Bridge, Structural, Ornamental and Reinforcing Iron Workers
    International Association of Heat and Frost Insulators and Allied Workers
    International Association of Machinists and Aerospace Workers
    International Brotherhood of Boilermakers
    International Brotherhood of Teamsters
    International Council of Employers of Bricklayers and Allied Craftworkers
    International Union of Bricklayers and Allied Craftworkers
    International Union of Elevator Constructors
    International Union of Operating Engineers
    International Union of Painters and Allied Trades
    Jewish Federations of North America
    Jewish Senior Life
    Johns Hopkins Institutions
    Kaleida Health
    Kansas City Power and Light
    Keller Technology Corporation
    Koppers Inc.
    Land O' Lakes Inc.
    Lockheed Martin Corporation
    Machine & Welding Supply Co.
    MassMutual Financial Group
    MDU Resources Group
    Mechanical Contractors Association of America (MCAA)
    Mercer
    MetLife
    Michigan Education Association
    Mirant Corporation
    Moog Inc.
    Motor & Equipment Manufacturers Association
    Mutual of Omaha
    National Association of Chain Drug Stores, Inc.
    National Association of Manufacturers
    National Association of Waterfront Employers
    National Association of Wholesaler-Distributors
    National Council of Chain Restaurants
    National Council of Farmer Cooperatives
    National Education Association
    National Electrical Contractors Association
    National Elevator Industry Pension Plan
    National Federation of Independent Business
    National Federation of Nurses
    National Grid
    National Gypsum Company
    National Mining Association
    National Retail Federation
    National Rural Electric Cooperative Association
    National Shopmen Pension Fund
    Navistar, Inc.
    NCCMP
    NCR Corporation
    New England Teamsters & Trucking Industry Pension Fund
    Newell Rubbermaid
    NewPage Corporation
    Newspaper Association of America
    NewYork-Presbyterian Hospital
    New York State Nurses Association
    NiSource Inc.
    Northeast Utilities
    Northrop Grumman Corporation
    NorthShore-Long Island Jewish Health System
    NorthWestern Energy Corporation
    NSTAR
    Nuclear Energy Institute
    Operative Plasterers' and Cement Masons' International Association of the United States and
    Canada
    OGE Energy Corp.
    Otter Tail Corporation
    Overlake Hospital Medical Center
    Paul, Hastings, Janofsky & Walker LLP
    Peabody Energy
    Pepco Holdings, Inc.
    PG&E Corporation
    Pietzsch, Bonnett & Womack, PA
    Pipe Fitters' Association Local Union 597
    Portland General Electric
    PNM Resources
    PPG Industries
    Prairie Farms Dairy, Inc.
    Premier Health Partners
    Principal Financial Group
    Printing Industries of America
    Progress Energy
    Public Service Enterprise Group, Inc.
    QBE the Americas
    Qwest Communications International Incorporated
    Raytheon Company
    Rensselaer Polytechnic Institute
    Rhodes-Joseph & Tobiason Advisors, LLC
    Rockwell Collins
    Rockwell Automation
    RR Donnelley
    RSM McGladrey, Inc
    Ryder System, Inc.
    Safeway Inc.
    Saint Barnabas Health Care System
    Saint Peter's College
    Samsonite, LLC
    Schnucks Markets, Inc.
    Sheet Metal Workers International Association
    Sheet Metal Workers Local 7 Zone 3 Pension Fund
    Sheet Metal Workers' Local Unions and Councils Pension Fund
    Sheet Metal Workers' National Pension Fund
    Sheet Metal/Air Conditioning Contractors' National Association
    Smurfit Stone Container Corporation
    Sony
    Southern Company
    Southern States
    Spectra Energy
    Spivak Lipton LLP
    SUPERVALU
    Swedish Health Services
    Technitrol, Inc.
    TECO Energy, Inc.
    The American Public Power Association
    The Associated General Contractors of America
    The Associated Press
    The Association of Union Constructors (TAUC)
    The Brink's Company
    The Business Council of New York State
    The Dayton Power and Light Company
    The Empire District Electric Company
    The Epler Company
    The ERISA Industry Committee
    The Goodyear Tire & Rubber Company
    The International Brotherhood of Electrical Workers
    The Kroger Co.
    The Pep Boys -- Manny, Moe & Jack
    The Segal Company
    Toshiba America, Inc.
    Towers Watson
    United Association Plumber and Pipe Fitters for the United States and Canada (UA)
    UA Plumbers and Pipefitters National Pension Fund
    UniSource Energy Corporation
    Unisys
    United Illuminating Company
    United Plan Administrators
    United Technologies Corporation
    UPS
    U.S. Chamber of Commerce
    Vectren Corporation
    Venable LLP
    Vigilant
    Vought Aircraft Inc.
    Westar Energy
    Xcel Energy, Inc.
    Xerox Corporation
    YRC Worldwide
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2010-1779
  • Tax Analysts Electronic Citation
    2010 TNT 16-38
Copy RID