International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

Does the application include a demonstration that the proposed suspension is equitably 

distributed, including: 

 Information on the effect of the suspension on the plan in the aggregate; 

 Information on the effect of the suspension for different categories or groups; 

 a list of the factors taken into account; 

 an explanation of why none of the factors listed in § 432(e)(9)(D)(vi) was taken 

into account (if applicable); 

 for each factor taken into account that is not one of the factors listed in § 

432(e)(9)(D)(vi), and explanation why the factor is relevant; and

 how any difference in treatment among categories or groups of individuals 

results from a reasonable application of the relevant factors? 

See section 4.04. 

Document 13.1 presents the Pension Plan’s demonstration, in consultation with its actuary, 

that the proposed suspension is equitably distributed. 
International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

13.1 

Document 13.1 

The Pension Plan’s Demonstration

of Equitable Distribution 

The proposed benefit suspension is distributed equitably across the participant and beneficiary 

population. The terms of the proposed suspension do not explicitly apply differently to any 

groups. However, the Pension Plan’s accrual rate formula has changed multiple times, leading 

to different impacts of the proposed suspension depending on the periods during which 

members worked. 

A summary of the changes in the benefit accrual rate follows: 

 A benefit rate of $8 per year of Credited Service plus 52 times the number of Service Units, 

provided contributions on the Participant's behalf ceased for benefits earned before 

January 1, 1988, or 

 A benefit rate of 2.9%, provided contributions on the Participant's behalf ceased for 

benefits earned on or after January 1, 1988 and prior to July 1, 1991, or 

 a benefit rate of 3.1%, provided contributions on the Participant's behalf ceased for 

benefits earned after June 30, 1991 and prior to July 1, 1992, or 

 a benefit rate of 3.2%, provided contributions on the Participant's behalf ceased for 

benefits earned after June 30, 1992 and prior to July 1, 1993, or 

 a benefit rate of 3.3%, provided contributions on the Participant's behalf ceased for 

benefits earned after June 30, 1993 and prior to July 1, 1994, or 

 a benefit rate of 3.4%, provided contributions on the Participant's behalf ceased for 

benefits earned after June 30, 1994 and prior to July 1, 1995, or 

 a benefit rate of 3.5%, provided contributions on the Participant’s behalf ceased for 

benefits earned after June 30, 1995 and prior to July 1, 2004, or 

 for a Participant on whose behalf contributions ceased for benefits earned after June 30, 

2004 and prior to July 1, 2006, 3.5% for contributions made on behalf of the Participant for 

benefits earned prior to July 1, 2004 and 2.0% for contributions made on behalf of the 

Participant for benefits earned after June 30, 2004, or 

 for a Participant on whose behalf contributions ceased for benefits earned after June 30, 

2006, 3.5% for contributions made on behalf of the Participant for benefits earned prior to 

July 1, 2004, 2.0% for contributions made on behalf of the Participant for benefits earned 

after June 30, 2004 and prior to July 1, 2006 and 0.5% for credited contributions made on 

behalf of the Participant for benefits earned after June 30, 2006. 
International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

13.2 

In support of this determination are attached the following summaries of benefits: 

 Exhibit 13.1: Distribution of benefit suspensions in 10% increments for all participants. 

 Exhibit 13.2: Distribution of benefit suspensions by category under regulations. 

 Exhibit 13.3: Distribution of benefit suspensions by alternate categories. 

 Exhibits 13.4 and 13.5: Distributions of benefit suspensions by category under 

regulations for in pay status and not in pay status in 10% increments. 

Exhibits 13.1 and 13.2 contain the demonstrations required by Revenue Procedure 2016-27, 

section 4.04(1). 

For the demonstrations requested by Revenue Procedure 2016-27, section 4.04(2)(A), the 

Board of Trustees, in consultation with the Pension Plan’s actuary, relied on regulations at 26 

C.F.R. § 1.432(e)(9)-1(d)(6)(iv) and (v) to guide in its selection of the relevant groups. In 

particular, Examples 2 and 7 of the regulations discuss situations in which the plan’s formula 

changed over time, yet the Examples seem to reach different conclusions. Based on the Board 

of Trustees’ best interpretation of the most relevant factors, and in consultation with the 

Pension Plan’s actuary, the Pension Plan has shown results for the following categories: 

 Retiree, inactive vested, or active before January 1, 1988 with a crediting rate formula

 Retiree, inactive vested, or active with all years at a 2.9% formula

 Retiree, inactive vested, or active with all years at a 3.1% formula

 Retiree, inactive vested, or active with all years at a 3.2% formula

 Retiree, inactive vested, or active with all years at a 3.3% formula

 Retiree, inactive vested, or active with all years at a 3.4% formula

 Retiree, inactive vested, or active with all years at a 3.5% formula

 Retiree, inactive vested, or active with all years at a 3.5% or 2.0% formula

 Retiree, inactive vested, or active with all years at a 2.0% or 0.5% formula

 Retiree, inactive vested, or active with all years at a 3.1% or 0.5% formula

 Retiree, inactive vested, or active with all years at a 3.2% or 0.5% formula

 Retiree, inactive vested, or active with all years at a 3.5% or 0.5% formula

 Retiree, inactive vested, or active with all years at a 3.5%, 2.0% or 0.5% formula

 Retiree, inactive vested, or active with all years at a 0.5% formula
International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

13.3 

 Retiree, inactive vested, or active with all years at other multiple rates

The Board of Trustees did not further divide these groups for the following reasons: 

 There was limited data about service earned before January 1, 1988 because the fund 

office at the time only had paper records with limited details. Many of the participants 

that had earned a benefit during this period of time have passed away or are over age 

80 and not affected by the suspension. 

 All but eight (8) participants and beneficiaries who retired prior to January 1, 1988, are 

now age 80 or older. Any additional subgroups would provide limited useful 

information. 

 As discussed elsewhere in this proposal and after careful consideration of the various 

factors, the Board of Trustees have decided that the most important of the statutory 

factors as listed in § 432(e)(9)(D)(vi) were the following: 

 Age and life expectancy of the participants in the Plan; 

 The length of time the participants are in pay status; 

 The type and amount of the benefits being provided by the Plan; 

 The extent to which the benefits provided contain subsidies; 

 The history of benefit increases and reductions, including post-retirement increases; 

 Discrepancies between the benefits provided to active and retired participants; 

 The extent to which the current active participants are reasonably likely to withdraw 

support for the Plan which will cause employer withdrawals and increase the risk of 

additional benefit reductions for all participants and beneficiaries in this Plan; 

 The number of years to retirement for active participants; and 

 The extent to which a participant’s or beneficiary’s benefits are attributable to 

service with an employer that failed to pay its full withdrawal liability. 

Ultimately, since the proposed benefit suspension is the same for all participants [save 

the “individual limitations” of IRC §432(e)(9)(D)(i), (ii) and (iii)], the factors taken into 

consideration for the purposes of this proposed benefit suspension are moot. 
International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

13.4 

Exhibit 13.1 Distribution of benefit suspensions in 10% increments for all participants 

Percentage 

Range Count Impacted

0% 324 27.96%

0.001% to 10% 373 32.18%

10.001% to 20% 95 8.20%

20.001% to 30% 75 6.47%

30.001% to 40% 76 6.56%

40.001% to 50% 46 3.97%

50.001% to 60% 55 4.75%

60.001% to 70% 69 5.95%

70.001% to 80% 43 3.71%

80.001% to 90% 3 0.26%

90.001% to 100% 0 0.00%
International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

13.5 

Exhibit 13.2 Distribution of Benefit Suspensions By Category Under Regulations 

Retirees 

Description Count

Average 

Before 

Suspension 

Average After 

Suspension 

PV Reduction 

in Benefits 

Retiree before 1/1/1988; crediting rate formula 90 351 340 102,757

Retiree all years at 2.9% formula 76 539 516 184,152

Retiree all years at 3.1% formula 19 904 889 33,296

Retiree all years at 3.2% formula 13 776 764 17,056

Retiree all years at 3.3% formula 9 728 631 83,301

Retiree all years at 3.4% formula 16 683 679 7,979

Retiree all years at 3.5% formula 170 1,700 1,003 13,769,929

Retiree all years at 3.5% or 2.0% formula 43 2,378 1,100 6,852,390

Retiree all years at 3.5%, 2.0% or 0.5% formula 103 1,789 947 10,599,190

Retiree all years at 3.2% or 0.5% formula 1 1,382 747 7,340

Retiree other multiple rates 98 331 327 38,426

Notes:

Retirees includes surviving spouses and alternate payees

Present value as of 7/1/2016 using assumptions specified in Checklist #7
International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

13.6 

Exhibit 13.2 Distribution of Benefit Suspensions By Category Under Regulations (continued) 

Inactive Vested (IV) 

Description Count

Average 

Before 

Suspension 

Average After 

Suspension 

PV Reduction 

in Benefits 

IV before 1/1/1988; crediting rate formula 2 207 181 6,424

IV all years at 2.9% formula 43 275 233 219,916

IV all years at 3.1% formula 10 312 248 55,417

IV all years at 3.2% formula 4 291 254 16,391

IV all years at 3.3% formula 7 244 218 18,555

IV all years at 3.4% formula 14 300 260 50,740

IV all years at 3.5% formula 73 475 300 1,098,902

IV all years at 3.5% or 2.0% formula 14 643 362 236,184

IV all years at 3.2% or 0.5% formula 1 175 174 95

IV all years at 3.5%, 2.0% or 0.5% formula 160 791 498 3,635,543

IV all years at 3.5% or 0.5% formula 3 185 171 5,554

IV all years at 2.0% or 0.5% formula 13 184 161 29,643

IV all years at 0.5% formula 8 161 142 14,070

IV other multiple rates 31 318 238 200,208

Notes:

Present value as of 7/1/2016 using assumptions specified in Checklist #7

Benefit amount based on benefit at a retirement age of 60 or current age if older.
International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

13.7 

Exhibit 13.2 Distribution of Benefit Suspensions By Category Under Regulations (continued) 

Actives 

Description Count

Average 

Before 

Suspension

Average After 

Suspension

PV Reduction 

in Benefits

Active all years at 3.1% or 0.5% formula 1 423 391 1,480

Active all years at 3.5% or 0.5% formula 1 1,012 433 11,350

Active all years at 3.5%, 2.0% or 0.5% formula 61 1,506 818 1,282,253

Active all years at 2.0% or 0.5% formula 2 434 385 3,875

Active all years at 0.5% formula 73 63 58 4,329

Notes:

Present value as of 7/1/2016 using assumptions specified in Checklist #7

Benefit amount based on benefit at normal retirement age of 65.
International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

13.8 

Exhibit 13.3 Distribution of Benefit Suspensions By Alternate Categories 

Description Count

Average 

Before 

Suspension 

Average 

After 

Suspension 

Unreduced 110% PBGC (in payment) 82 156 156

Unreduced age or disability (in payment) 170 782 782

Age 75-80 partially reduced to 110% PBGC (in pmt.) 69 1,405 1,099

Reduced to 110% PBGC (in payment) 317 1,527 757

Inactive unreduced 110% PBGC 63 121 121

Inactive reduced 110% PBGC 318 616 399

Inactive Age 75-80 partially reduced to 110% PBGC 2 1,761 1,158

Active unreduced 110% PBGC 9 53 53

Active reduced 110% PBGC 129 762 428

Combined group 1: Unreduced 324 475 475

Combined group 2: Reduced 110% PBGC 835 1,052 564
International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

13.9 

Exhibit 13.4 Distributions of Benefit Suspensions By Category and 10% Increments, 

In Payment 

Retiree before 1/1/1988; crediting rate formula Retiree all years at 2.9% formula

Percentage Percentage 

Range Count Impacted Range Count Impacted

0% 63 70.0% 0% 43 56.6%

0.001% to 10% 23 25.6% 0.001% to 10% 25 32.9%

10.001% to 20% 3 3.3% 10.001% to 20% 3 3.9%

20.001% to 30% 0 0.0% 20.001% to 30% 3 3.9%

30.001% to 40% 1 1.1% 30.001% to 40% 2 2.6%

40.001% to 50% 0 0.0% 40.001% to 50% 0 0.0%

50.001% to 60% 0 0.0% 50.001% to 60% 0 0.0%

60.001% to 70% 0 0.0% 60.001% to 70% 0 0.0%

70.001% to 80% 0 0.0% 70.001% to 80% 0 0.0%

80.001% to 90% 0 0.0% 80.001% to 90% 0 0.0%

90.001% to 100% 0 0.0% 90.001% to 100% 0 0.0%

Retiree all years at 3.1% formula Retiree all years at 3.2% formula

Percentage Percentage 

Range Count Impacted Range Count Impacted

0% 13 68.4% 0% 8 61.5%

0.001% to 10% 4 21.1% 0.001% to 10% 5 38.5%

10.001% to 20% 2 10.5% 10.001% to 20% 0 0.0%

20.001% to 30% 0 0.0% 20.001% to 30% 0 0.0%

30.001% to 40% 0 0.0% 30.001% to 40% 0 0.0%

40.001% to 50% 0 0.0% 40.001% to 50% 0 0.0%

50.001% to 60% 0 0.0% 50.001% to 60% 0 0.0%

60.001% to 70% 0 0.0% 60.001% to 70% 0 0.0%

70.001% to 80% 0 0.0% 70.001% to 80% 0 0.0%

80.001% to 90% 0 0.0% 80.001% to 90% 0 0.0%

90.001% to 100% 0 0.0% 90.001% to 100% 0 0.0%
International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

13.10

Exhibit 13.4 Distributions of Benefit Suspensions By Category and 10% Increments, 

In Payment (continued) 

Retiree all years at 3.3% formula Retiree all years at 3.4% formula

Percentage Percentage 

Range Count Impacted Range Count Impacted

0% 2 22.2% 0% 10 62.5%

0.001% to 10% 3 33.3% 0.001% to 10% 6 37.5%

10.001% to 20% 3 33.3% 10.001% to 20% 0 0.0%

20.001% to 30% 0 0.0% 20.001% to 30% 0 0.0%

30.001% to 40% 0 0.0% 30.001% to 40% 0 0.0%

40.001% to 50% 1 11.1% 40.001% to 50% 0 0.0%

50.001% to 60% 0 0.0% 50.001% to 60% 0 0.0%

60.001% to 70% 0 0.0% 60.001% to 70% 0 0.0%

70.001% to 80% 0 0.0% 70.001% to 80% 0 0.0%

80.001% to 90% 0 0.0% 80.001% to 90% 0 0.0%

90.001% to 100% 0 0.0% 90.001% to 100% 0 0.0%

Retiree all years at 3.5% formula

Retiree all years at

3.2% or 0.5% formula

Percentage Percentage 

Range Count Impacted Range Count Impacted

0% 28 16.5% 0% 0 0.0%

0.001% to 10% 40 23.5% 0.001% to 10% 0 0.0%

10.001% to 20% 15 8.8% 10.001% to 20% 0 0.0%

20.001% to 30% 13 7.6% 20.001% to 30% 0 0.0%

30.001% to 40% 8 4.7% 30.001% to 40% 0 0.0%

40.001% to 50% 13 7.6% 40.001% to 50% 1 100.0%

50.001% to 60% 20 11.8% 50.001% to 60% 0 0.0%

60.001% to 70% 22 12.9% 60.001% to 70% 0 0.0%

70.001% to 80% 11 6.5% 70.001% to 80% 0 0.0%

80.001% to 90% 0 0.0% 80.001% to 90% 0 0.0%

90.001% to 100% 0 0.0% 90.001% to 100% 0 0.0%
International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

13.11

Exhibit 13.4 Distributions of Benefit Suspensions By Category and 10% Increments, 

In Payment (continued) 

Retiree all years at

3.5% or 2.0% formula

Retiree all years at

3.5%, 2.0% or 0.5% formula

Percentage Percentage 

Range Count Impacted Range Count Impacted

0% 4 9.3% 0% 4 3.9%

0.001% to 10% 4 9.3% 0.001% to 10% 21 20.4%

10.001% to 20% 4 9.3% 10.001% to 20% 15 14.6%

20.001% to 30% 2 4.7% 20.001% to 30% 10 9.7%

30.001% to 40% 2 4.7% 30.001% to 40% 13 12.6%

40.001% to 50% 3 7.0% 40.001% to 50% 9 8.7%

50.001% to 60% 8 18.6% 50.001% to 60% 10 9.7%

60.001% to 70% 7 16.3% 60.001% to 70% 9 8.7%

70.001% to 80% 9 20.9% 70.001% to 80% 10 9.7%

80.001% to 90% 0 0.0% 80.001% to 90% 2 1.9%

90.001% to 100% 0 0.0% 90.001% to 100% 0 0.0%

Retiree other multiple rates

Percentage 

Range Count Impacted

0% 77 78.6%

0.001% to 10% 21 21.4%

10.001% to 20% 0 0.0%

20.001% to 30% 0 0.0%

30.001% to 40% 0 0.0%

40.001% to 50% 0 0.0%

50.001% to 60% 0 0.0%

60.001% to 70% 0 0.0%

70.001% to 80% 0 0.0%

80.001% to 90% 0 0.0%

90.001% to 100% 0 0.0%
International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

13.12

Exhibit 13.5 Distributions of Benefit Suspensions By Category and 10% Increments, 

Not In Payment 

Inactive before 1/1/1988; crediting rate formula Inactive all years at 2.9% formula

Percentage Percentage 

Range Count Impacted Range Count Impacted

0% 0 0.0% 0% 20 46.5%

0.001% to 10% 0 0.0% 0.001% to 10% 14 32.6%

10.001% to 20% 2 100.0% 10.001% to 20% 4 9.3%

20.001% to 30% 0 0.0% 20.001% to 30% 3 7.0%

30.001% to 40% 0 0.0% 30.001% to 40% 1 2.3%

40.001% to 50% 0 0.0% 40.001% to 50% 0 0.0%

50.001% to 60% 0 0.0% 50.001% to 60% 0 0.0%

60.001% to 70% 0 0.0% 60.001% to 70% 1 2.3%

70.001% to 80% 0 0.0% 70.001% to 80% 0 0.0%

80.001% to 90% 0 0.0% 80.001% to 90% 0 0.0%

90.001% to 100% 0 0.0% 90.001% to 100% 0 0.0%

Inactive all years at 3.1% formula Inactive all years at 3.2% formula

Percentage Percentage 

Range Count Impacted Range Count Impacted

0% 2 20.0% 0% 0 0.0%

0.001% to 10% 3 30.0% 0.001% to 10% 3 75.0%

10.001% to 20% 2 20.0% 10.001% to 20% 0.0%

20.001% to 30% 1 10.0% 20.001% to 30% 1 25.0%

30.001% to 40% 1 10.0% 30.001% to 40% 0 0.0%

40.001% to 50% 1 10.0% 40.001% to 50% 0 0.0%

50.001% to 60% 0 0.0% 50.001% to 60% 0 0.0%

60.001% to 70% 0 0.0% 60.001% to 70% 0 0.0%

70.001% to 80% 0 0.0% 70.001% to 80% 0 0.0%

80.001% to 90% 0 0.0% 80.001% to 90% 0 0.0%

90.001% to 100% 0 0.0% 90.001% to 100% 0 0.0%
International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

13.13

Exhibit 13.5 Distributions of Benefit Suspensions By Category and 10% Increments, 

Not In Payment (continued) 

Inactive all years at 3.3% formula Inactive all years at 3.4% formula

Percentage Percentage 

Range Count Impacted Range Count Impacted

0% 0 0.0% 0% 2 14.3%

0.001% to 10% 3 42.9% 0.001% to 10% 6 42.9%

10.001% to 20% 3 42.9% 10.001% to 20% 5 35.7%

20.001% to 30% 1 14.3% 20.001% to 30% 0 0.0%

30.001% to 40% 0 0.0% 30.001% to 40% 1 7.1%

40.001% to 50% 0 0.0% 40.001% to 50% 0 0.0%

50.001% to 60% 0 0.0% 50.001% to 60% 0 0.0%

60.001% to 70% 0 0.0% 60.001% to 70% 0 0.0%

70.001% to 80% 0 0.0% 70.001% to 80% 0 0.0%

80.001% to 90% 0 0.0% 80.001% to 90% 0 0.0%

90.001% to 100% 0 0.0% 90.001% to 100% 0 0.0%

Inactive all years at 3.5% formula

Inactive all years at

3.2% or 0.5% formula

Percentage Percentage 

Range Count Impacted Range Count Impacted

0% 8 11.0% 0% 0 0.0%

0.001% to 10% 30 41.1% 0.001% to 10% 1 100.0%

10.001% to 20% 9 12.3% 10.001% to 20% 0 0.0%

20.001% to 30% 4 5.5% 20.001% to 30% 0 0.0%

30.001% to 40% 7 9.6% 30.001% to 40% 0 0.0%

40.001% to 50% 3 4.1% 40.001% to 50% 0 0.0%

50.001% to 60% 3 4.1% 50.001% to 60% 0 0.0%

60.001% to 70% 3 4.1% 60.001% to 70% 0 0.0%

70.001% to 80% 5 6.8% 70.001% to 80% 0 0.0%

80.001% to 90% 1 1.4% 80.001% to 90% 0 0.0%

90.001% to 100% 0 0.0% 90.001% to 100% 0 0.0%
International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

13.14

Exhibit 13.5 Distributions of Benefit Suspensions By Category and 10% Increments, 

Not In Payment (continued) 

Inactive all years at

3.5% or 2.0% formula

Inactive all years at

3.5% or 0.5% formula

Percentage Percentage 

Range Count Impacted Range Count Impacted

0% 0 0.0% 0% 2 66.7%

0.001% to 10% 4 28.6% 0.001% to 10% 1 33.3%

10.001% to 20% 1 7.1% 10.001% to 20% 0 0.0%

20.001% to 30% 3 21.4% 20.001% to 30% 0 0.0%

30.001% to 40% 2 14.3% 30.001% to 40% 0 0.0%

40.001% to 50% 1 7.1% 40.001% to 50% 0 0.0%

50.001% to 60% 0 0.0% 50.001% to 60% 0 0.0%

60.001% to 70% 2 14.3% 60.001% to 70% 0 0.0%

70.001% to 80% 1 7.1% 70.001% to 80% 0 0.0%

80.001% to 90% 0 0.0% 80.001% to 90% 0 0.0%

90.001% to 100% 0 0.0% 90.001% to 100% 0 0.0%

Inactive all years at

3.5%, 2.0% or 0.5% formula

Inactive all years at

2.0% or 0.5% formula

Percentage Percentage 

Range Count Impacted Range Count Impacted

0% 7 4.4% 0% 5 38.5%

0.001% to 10% 70 43.8% 0.001% to 10% 7 53.8%

10.001% to 20% 12 7.5% 10.001% to 20% 0 0.0%

20.001% to 30% 23 14.4% 20.001% to 30% 0 0.0%

30.001% to 40% 10 6.3% 30.001% to 40% 1 7.7%

40.001% to 50% 7 4.4% 40.001% to 50% 0 0.0%

50.001% to 60% 10 6.3% 50.001% to 60% 0 0.0%

60.001% to 70% 14 8.8% 60.001% to 70% 0 0.0%

70.001% to 80% 7 4.4% 70.001% to 80% 0 0.0%

80.001% to 90% 0 0.0% 80.001% to 90% 0 0.0%

90.001% to 100% 0 0.0% 90.001% to 100% 0 0.0%
International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

13.15

Exhibit 13.5 Distributions of Benefit Suspensions By Category and 10% Increments, 

Not In Payment (continued) 

Inactive all years at 0.5% formula Inactive other multiple rates

Percentage Percentage 

Range Count Impacted Range Count Impacted

0% 2 25.0% 0% 15 48.4%

0.001% to 10% 4 50.0% 0.001% to 10% 12 38.7%

10.001% to 20% 1 12.5% 10.001% to 20% 0 0.0%

20.001% to 30% 1 12.5% 20.001% to 30% 0 0.0%

30.001% to 40% 0 0.0% 30.001% to 40% 1 3.2%

40.001% to 50% 0 0.0% 40.001% to 50% 1 3.2%

50.001% to 60% 0 0.0% 50.001% to 60% 1 3.2%

60.001% to 70% 0 0.0% 60.001% to 70% 1 3.2%

70.001% to 80% 0 0.0% 70.001% to 80% 0 0.0%

80.001% to 90% 0 0.0% 80.001% to 90% 0 0.0%

90.001% to 100% 0 0.0% 90.001% to 100% 0 0.0%
International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

13.16

Exhibit 13.5 Distributions of Benefit Suspensions By Category and 10% Increments, 

Not In Payment 

Active all years at

3.1% or 0.5% formula

Active all years at

3.5% or 0.5% formula

Percentage Percentage 

Range Count Impacted Range Count Impacted

0% 0 0.0% 0% 0 0.0%

0.001% to 10% 1 100.0% 0.001% to 10% 0 0.0%

10.001% to 20% 0 0.0% 10.001% to 20% 0 0.0%

20.001% to 30% 0 0.0% 20.001% to 30% 0 0.0%

30.001% to 40% 0 0.0% 30.001% to 40% 0 0.0%

40.001% to 50% 0 0.0% 40.001% to 50% 0 0.0%

50.001% to 60% 0 0.0% 50.001% to 60% 1 100.0%

60.001% to 70% 0 0.0% 60.001% to 70% 0 0.0%

70.001% to 80% 0 0.0% 70.001% to 80% 0 0.0%

80.001% to 90% 0 0.0% 80.001% to 90% 0 0.0%

90.001% to 100% 0 0.0% 90.001% to 100% 0 0.0%

Active all years at

3.5%, 2.0% or 0.5% formula

Active all years at

2.0% or 0.5% formula

Percentage Percentage 

Range Count Impacted Range Count Impacted

0% 3 4.9% 0% 0 0.0%

0.001% to 10% 0 0.0% 0.001% to 10% 1 50.0%

10.001% to 20% 4 6.6% 10.001% to 20% 1 50.0%

20.001% to 30% 10 16.4% 20.001% to 30% 0 0.0%

30.001% to 40% 26 42.6% 30.001% to 40% 0 0.0%

40.001% to 50% 6 9.8% 40.001% to 50% 0 0.0%

50.001% to 60% 2 3.3% 50.001% to 60% 0 0.0%

60.001% to 70% 10 16.4% 60.001% to 70% 0 0.0%

70.001% to 80% 0 0.0% 70.001% to 80% 0 0.0%

80.001% to 90% 0 0.0% 80.001% to 90% 0 0.0%

90.001% to 100% 0 0.0% 90.001% to 100% 0 0.0%
International Association of Machinists Motor City Pension Fund

EIN/Plan #: 38-6237143/001 

Checklist Item #13 – 4.04 Demonstration that the Proposed Benefit Suspension Is Distributed 

Equitably 

13.17

Exhibit 13.5 Distributions of Benefit Suspensions By Category and 10% Increments, 

Not In Payment (continued) 

Active all years at 0.5% formula

Percentage 

Range Count Impacted

0% 6 8.2%

0.001% to 10% 61 83.6%

10.001% to 20% 6 8.2%

20.001% to 30% 0 0.0%

30.001% to 40% 0 0.0%

40.001% to 50% 0 0.0%

50.001% to 60% 0 0.0%

60.001% to 70% 0 0.0%

70.001% to 80% 0 0.0%

80.001% to 90% 0 0.0%

90.001% to 100% 0 0.0%