American Federation of 

Musicians and Employers’ 

Pension Fund’s 

Application to the Department of 

the Treasury for

Approval of Suspension of 

Benefits under the

Multiemployer Pension Reform 

Act of 2014

Dated: December 30, 2019

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SECTION 1. BACKGROUND AND PURPOSE

Pursuant to Internal Revenue Service Revenue Procedure 2017-43 (the “Revenue Procedure”) 

and the Department of the Treasury’s final regulations issued under Section 432(e)(9) of the 

Internal Revenue Code of 1986 (the “Code”) and published in the Federal Register on April 28, 

2016 (the “Regulations”), the Board of Trustees of the American Federation of Musicians and 

Employers’ Pension Plan (the “Plan”) submits this application and the accompanying Exhibits to 

the Secretary of the Treasury for approval of suspension of benefits. 

Code Section 432(e)(9)(G) provides that the Secretary of the Treasury shall approve an 

application for the approval of suspension of benefits upon finding that the plan is eligible and 

has satisfied the criteria set forth in subparagraphs (C), (D), (E), and (F) of Code Section 

432(e)(9). As explained below, the Plan is eligible to suspend benefits and has satisfied each of 

the enumerated criteria under the Regulations. Therefore, the Board of Trustees of the Plan 

respectfully requests that the Secretary approve this application to suspend benefits. 

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Checklist item 2 – 2.02 Terms of proposed benefit suspension

1) Effective Date

January 1, 2021 

2) Expiration Date

The proposed benefit suspension will remain in effect indefinitely and will not expire by its own 

terms.

3-4) The proposed suspension provides for different treatment of participants and beneficiaries 

(other than as a result of the application of the individual limitations). 

The following provides the categories or groups of individuals for which the proposed 

suspension provides for different treatment and how those categories or groups are defined. It 

further describes the differences in treatment, including the formula used to calculate the amount 

of the proposed benefit suspension for individuals in each category or group. While the proposed 

benefit suspension takes into account the individual limitations on a benefit suspension (as 

described in the response to Checklist item 8), for ease of presentation and understanding, the 

amount of the suspension described in this response to Checklist item 2 is described as if the 

individual limitations did not apply. 

Participants who began receiving subsidized early retirement benefits before June 1, 2010 

The multipliers used to calculate pre-65 benefits for contributions earned through December 31, 

2003 (which is Benefit Period A in the charts below) were subsidized. 

Those whose Initial Pension Effective Date was earlier than 2004 and were under age 65 

received this early retirement subsidy on the full amount of their benefit. For those whose Initial 

Pension Effective Date was January 1, 2004 through May 1, 2010, the subsidized pre-65 

multipliers applied only to the portion of their contributions earned through December 31, 2003. 

For Pension Effective Dates on or after June 1, 2010, the multipliers used to calculate pre-65 

benefits have not included any subsidy no matter when the contributions were earned. 

 

Participants whose Initial Pension Effective Date for an early retirement pension began on or 

after June 1, 2010 will not be subject to an adjustment in the subsidy since it was already 

removed. 

As part of this proposed benefit reduction, participants whose Initial Pension Effective Date for 

an early retirement pension was before June 1, 2010, will have the subsidy removed. This means 

that benefits for contributions earned through December 31, 2003 will be recalculated using 

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Benefit (“RAB”). That benefit could be paid in the same manner as a Regular Pension Benefit. 

Prior to June 1, 2010, the participant could instead elect to receive the RAB portion of their 

benefit as a lump sum. For those who elected to receive the RAB portion of their benefit as a 

lump sum, the proposed reduction will be calculated based on the participant’s entire benefit (the 

RAB lump sum already paid, plus the portion paid as a monthly benefit). This is to ensure that all 

participants’ benefits are treated the same way, whether or not they took a lump sum. 

Participants whose reduction is limited by 40% maximum 

The proposal limits the amount of any person’s total benefit reduction on January 1, 2021 to a 

maximum of 40% before taking into consideration the MPRA limits.

Checklist item 3 – 2.03 Penalties of perjury statement. 

See Exhibit 2.03 for the penalty of perjury statement signed by authorized Trustees on behalf of 

the Board of Trustees. 

Checklist item 4 – 2.04 Public disclosure statement. 

See Exhibit 2.04 for a statement signed by authorized Trustees on behalf of the Board of 

Trustees acknowledging public disclosure of this application and its supporting material. 

SECTION 3. DEMONSTRATION THAT PLAN IS ELIGIBLE FOR SUSPENSION

Checklist item 5 – 3.01 Plan actuary’s certification of critical and declining status

Exhibit 3.01 contains the certification from the Plan’s actuary required under Code Section

432(b)(3)(B)(iv) that the Plan is in critical and declining status for the Plan Year commencing 

April 1, 2019. 

Exhibit 3.01 also contains additional documentation required by Section 3.01 of the Revenue 

Procedure. 

Checklist item 6 – 3.02 Plan actuary’s certification that the Plan is projected to avoid 

insolvency

Exhibit 3.02(1) contains the Plan actuary’s Deterministic Projection of Current Plan without 

Proposed Suspension, which includes a year-by-year solvency projection that demonstrates that 

the Plan is projected to become insolvent in the plan year beginning April 1, 2037. 

Exhibit 3.02(2) contains the Plan actuary’s Deterministic Projection with Proposed Suspension, 

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including a certification to the Board of Trustees under Code Section 432(3)(9)(C)(i) that the 

Plan is projected to avoid insolvency within the meaning of Code Section 418E, taking into 

account the proposed benefit suspension and assuming that the proposed suspension continues 

indefinitely. 

Documentation supporting the actuarial certification under Code Section 432(e)(9)(C)(i) is 

included with the certification, including a plan-year-by-plan-year projection of the available 

resources within the meaning of Code Section 418E(b)(3) and the benefits due under the Plan 

demonstrating the avoidance of insolvency of the Plan over the extended period described in 26 

CFR Section 1.432(e)(9)-1(d)(5)(ii)(C). The plan-year-by-plan-year projection separately 

identifies the market value of assets as of the beginning and end of the initial period and each 

subsequent plan year in the extended period and the following cash flow items for the initial 

period and each of those plan years: (1) contributions; (2) withdrawal liability payments, 

separately identifying those payments that are attributable to prior withdrawals and those 

payments that are attributable to assumed future withdrawals; (3) benefit payments, separately 

identifying benefit payments with respect to current retirees and beneficiaries, terminated vested 

participants who are not currently receiving benefits, currently active participants, and future 

new entrants; (4) administrative expenses; and (5) net investment returns. 

Checklist item 7 – 3.03 Plan sponsor’s determination of projected insolvency

As required under Section 432(e)(9)(C)(ii), the Board of Trustees determined after review of all 

of the available information and possible reasonable Plan changes that the Plan would become 

insolvent unless benefits are suspended as proposed in this application, even though all 

reasonable measures to avoid insolvency have been taken. 

Milliman, the Plan’s actuary, determined that the Plan was in critical and declining status for the 

plan year beginning on April 1, 2019. In that certification, the Plan’s actuary determined that the 

Plan was projected to become insolvent in the plan year beginning April 1, 2036. Based on 

updated information and different actuarial assumptions than those used to certify that the Plan 

was in critical and declining status for the plan year beginning on April 1, 2019, Milliman 

determined that the Plan is now projected to become insolvent in the plan year beginning April 1, 

2037 as indicated in Exhibit 3.02(1). Despite the fact that the Board of Trustees had taken all 

reasonable measures to avoid the insolvency, the Plan’s actuary determined that the Plan is now 

projected to become insolvent. The most recent actuarial certification of critical and declining 

status (as of April 1, 2019) is provided in response to Checklist item 5. This application includes 

supporting documentation demonstrating the Plan’s need to suspend benefits. 

The Board of Trustees has included the following documentation as required by Section 5 of the 

Revenue Procedure: 

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• Measures taken to avoid insolvency. A detailed description of measures taken to avoid 

insolvency over the past 10 plan years immediately preceding the plan year in which the 

application is provided in response to Checklist item 17. 

• Plan factors. In accordance with § 432(e)(9)(C)(ii), in response to Checklist item 18, the 

following specific information is provided with respect to the Plan: 

• For the 10 plan years immediately preceding the plan year in which the 

application is submitted: 

 Contribution levels. 

 Levels of benefit accruals, including any prior reductions in the rate of 

benefit accruals. 

 Prior reductions, if any, of adjustable benefits under § 432(e)(8). 

 Any prior suspension of benefits under § 432(e)(9). 

 Measures undertaken by the Plan sponsor to retain or attract contributing 

employers. 

• The impact on Plan solvency of the subsidies and ancillary benefits, if any, 

available to active participants. 

• Compensation levels of active participants relative to employees in the 

participants’ industry generally. 

• Competitive and other economic factors facing contributing employers. 

• How plan factors were taken into account. For each of the factors listed above, the 

response to Checklist item 19 contains a description of how that factor was taken into 

account (or why that factor was not taken into account) in the Plan sponsor’s 

determination that all reasonable measures have been taken to avoid insolvency. 

• How certain other enumerated factors were taken into account. For each of the factors 

described in Section 432(e)(9)(C)(ii)(VIII) (the impact of benefit and contribution levels 

on retaining active participants and bargaining groups under the Plan) and Section 

432(e)(9)(C)(ii)(IX) (the impact of past and anticipated contribution increases under the 

Plan on employer attrition and retention levels), the response to Checklist item 20 

contains a description of how that factor was taken into account (or why that factor was 

not taken into account) in the Plan sponsor’s determination that all reasonable measures 

have been taken to avoid insolvency. 

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• Other factors considered. The response to Checklist item 21 contains a discussion of any 

other factors the Plan sponsor took into account in the determination that all reasonable 

measures have been taken to avoid insolvency, including how and why those factors were 

taken into account. 

SECTION 4. DEMONSTRATION THAT THE PROPOSED SUSPENSION SATISFIES 

THE STATUTORY REQUIREMENTS

Checklist item 8 – 4.01 Demonstration that limitations on individual suspensions are 

satisfied

See Exhibit 4.01 for a demonstration of how the proposed suspension satisfies the limitations 

described in Sections 432(e)(9)(D)(i), (ii) and (iii) as required under the Revenue Procedure. 

The following is a summary of the individual demonstrations included to show that such 

limitations are properly satisfied: 

The calculations in Exhibit 4.01 illustrate how the proposed suspension satisfies the 110% of 

PBGC guarantee limitation, the age-based limitation, and the disability-based limitation, as 

established under Code § 432(e)(9)(D)(i), (ii), and (iii), respectively. In particular, the proposed 

suspension does not reduce or change the benefit of any participant or beneficiary whose benefit 

amount is less than 110% of the PBGC guarantee. In addition, the proposed suspension does not 

affect any participant or beneficiary who will be age 80 or older as of January 31, 2021 (the end 

of the month in which the January 1, 2021 effective date of the proposed suspension occurs). The 

proposed suspension only partially affects any participant or beneficiary who will be age 75-79 

as of January 31, 2021 (with proportionally more of the current benefit being protected the closer 

the participant or beneficiary is to age 80). Lastly, the proposed suspension does not affect the 

portion of any benefit that a participant is receiving that is payable as a disability benefit under 

the Plan.

In determining the extent to which any participant’s benefit will be reduced pursuant to the 

Plan’s suspension of benefits, no participant’s monthly guaranteed benefit, calculated under 

Section 4022A of ERISA, is reduced on account of any of the following limitations or

exclusions: (1) the Section 4022A(a) exclusion of certain forfeitable benefits; (2) the Section

4022A(b)(1 )(A) exclusion of certain benefits and benefit increases in effect for less than 60 

months; (3) the limitations contained in the Section 4022A(c)(2) definition of the accrual rate 

used for calculating the monthly guaranteed benefit, so that the accrual rate is based on a benefit 

that is no greater than the monthly benefit payable under the Plan at normal retirement age in the 

form of a single life annuity and is calculated without regard to any reduction under Section

AFMEPF0018
411(a)(3)(E) of the Code, divided by years of Pension Credit (limiting Pension Credit to 1 year 

for any year of participation); (4) the Section 4022A(d) limitation that the guaranteed benefit will 

not exceed the benefit calculated under the Plan as reduced under Section 411(a)(3)(E) of the 

Code; and (5) the Section 4022A(e) exclusion, pursuant to Section 4022(b)(6), of benefits that 

would not be guaranteed if paid under a single-employer plan.

The Plan's definition of what qualifies as a disability, which is required for a participant to 

receive a Disability Pension Benefit, the service and age requirements for the Plan's Disability 

Pension Benefit, and the amount of the Disability Pension Benefit are set forth in Sections 1.40, 

5.04 and 5.05 of the Plan document set forth in Exhibit 7.06. Prior to 2004, the Disability 

Pension Benefit was not actuarially reduced for commencement prior to age 65. 

Application of the limitation provisions is based on the total benefit payable to the participant or 

beneficiary and the participant’s total years of Pension Credit. However, if a participant's benefit 

is split with an alternate payee under the terms of a qualified domestic relations order (QDRO), 

then the determination of the guaranteed level for both parties is based on the type of QDRO. 

Generally, if the QDRO is a shared payment QDRO (i.e., the alternate payee shares in each 

benefit payment but the participant retains the right to choose the time and form of payment), 

then the participant's total benefit and total years of Pension Credit are used for purposes of 

determining the guaranteed amount for both parties. If the QDRO is a separate interest QDRO 

(i.e., the alternate payee has a separate right to receive a portion of the benefit paid at a time and 

in a form different from that chosen by the participant), then the alternate payee's separate benefit 

level and a pro rata share of the years of Pension Credit are used to determine the guaranteed 

amount. The pro rata share of the years of Pension Credit is based on the contributions applicable 

to the alternate payee’s benefit divided by the total contributions. If there are multiple QDROs 

with multiple alternate payees, this determination is made separately with each applicable 

QDRO.

Similarly, in the event that the age-based limitation applies to a participant who has a QDRO, 

then the type of QDRO will determine whether the Plan uses the participant's or alternate payee's 

age. If the QDRO is a shared payment QDRO, then the participant's age is used for purposes of 

applying the age-based limitation as of the proposed suspension's effective date. Alternatively, if 

the QDRO is a separate interest QDRO, then the alternate payee's age is used to determine the 

application of the age-based limitation. If there are multiple QDROs with multiple alternate 

payees, the determination of whose age to use is determined separately for each applicable 

QDRO.

 

The application of the age-based limitation for a participant who elected a joint and survivor 

benefit also is based on the age of the participant as of the end of the month containing the 

effective date of the proposed suspension, unless he or she is deceased, in which case the 

beneficiary’s age is used to determine the application of the age-based limitation.

AFMEPF0019
Exhibit 4.01 contains the sample calculations requested by Revenue Procedure 2017-43 section 

4.01 as follows: 

• Section 4.01(1) — Demonstration of the PBGC guarantee-based limitation

• Illustration #1 — Individual currently receiving benefits 

• Illustration #2 — Contingent beneficiary of an individual currently receiving 

benefits 

• Illustration #3 — Future retiree

• Section 4.01(2) — Demonstration of the disability-based limitation

• Illustration #4 — Individual currently receiving disability benefits

• Illustration #5 — Contingent beneficiary of an individual currently receiving 

disability benefits 

Note: The disability-based limitation does not affect any future retirees.

• Section 4.01(3) — Demonstration of the age-based limitation and section 2.02(4) 

• Illustration #6 — Individual currently receiving benefits age 75-79 with a 

contingent beneficiary under age 75 

• Illustration #7 — Individual currently receiving benefits under age 75 with a 

contingent beneficiary age 75-79 

• Illustration #8 — Individual currently receiving benefits over age 80 

• Illustration #9 — Active age 75-79 with benefits earned only at $1.00 multiplier 

• Illustration #10 — Individual currently receiving joint and survivor benefits with 

both participant and spouse ages 75-79 with benefits earned only at multipliers 

above $1.00 

• Illustration #11 — Active age 75-79 with benefits earned only at multipliers 

above $1.00 

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• Illustration #12 — Individual currently receiving joint and survivor benefits with 

both participant and spouse ages 75-79 with benefits earned at $1.00 multiplier 

and higher multipliers

• Illustration #13 — Active age 75-79 with benefits earned at $1.00 multiplier and 

higher multipliers

• Illustration #14 — Individual currently receiving joint and survivor benefits with 

both participant and spouse ages 75-79 with pre-2004 Pension Effective Date with 

full early retirement subsidy

• Illustration #15 — Individual currently receiving joint and survivor benefits with 

both participant and spouse ages 75-79 with Pension Effective Date between 2004 

and 5/2010 with partial early retirement subsidy 

• Illustration #16 — Individual currently receiving joint and survivor benefits with 

both participant and spouse ages 75-79 with in-pay re-retirement benefit

• Illustration #17 —Individual currently receiving joint and survivor benefits with 

both participant and spouse ages 75-79 with in-pay re-determination benefit. 

• Illustration #18 — Individual currently receiving joint and survivor benefits with 

both participant and spouse ages 75-79 over age 65 at Initial Pension Effective 

Date with contributions after age 65

• Illustration #19 — Active age 75-79 who will be over age 65 at Initial Pension 

Effective Date with contributions after age 65

• Illustration #20 — Individual currently receiving joint and survivor benefits with 

both participant and spouse ages 75-79 affected by MPRA Plan maximum

• Illustration #21 — Individual currently receiving joint and survivor benefits with 

both participant and spouse ages 75-79 with pre-merger AFM-EPF Staff Plan 

benefit with 7% increase

• Illustration #22 — Individual currently receiving joint and survivor benefits with 

both participant and spouse ages 75-79 with pre-merger AFM Retirement Plan 

benefit affected by prospective elimination of COLA

• Illustration #23 — Individual currently receiving joint and survivor benefits with 

both participant and spouse ages 75-79 with participant who received RAB as 

lump sum with Plan monthly benefit 

AFMEPF0021
There are no illustrations included for the following scenarios because there are no participants 

or beneficiaries that meet the parameters specified by section 4.01(3)(a) of Revenue Procedure 

2017-43: 

• Currently receiving benefits age 75-79 with benefits earned only at $1.00 multiplier 

• Active age 75-79 with early retirement subsidy, re-retirement benefits, re-determination 

benefits, affected by MPRA Plan maximum, pre-merger AFM-EPF Staff Plan benefit 

with 7% increase, pre-merger AFM Retirement Plan benefit affected by prospective 

elimination of COLA, or who received RAB as lump sum with Plan monthly benefit 

• Currently receiving benefits age 75-79 with future re-retirement benefits

Checklist item 9 – 4.02(1) Demonstration that the proposed suspension is reasonably 

estimated to achieve the level necessary to avoid insolvency on a deterministic basis

See Exhibit 4.02(1) for a demonstration that, in accordance with Section 432(e)(9)(D)(iv), the 

proposed benefit suspension is reasonably estimated to enable the Plan to avoid insolvency. 

This demonstration includes an illustration, prepared on a deterministic basis, showing that (a) 

for each plan year during the extended period described in Treasury Regulation Section

1.432(e)(9)- 1(d)(5)(ii)(C), the Plan’s solvency ratio – the ratio of the Plan’s available resources 

(as defined in § 418E(b)(3)) to the scheduled benefit payments under the Plan for the plan year – 

is projected on a deterministic basis to be at least 1.0 and (b) neither the Plan’s solvency ratio nor 

its available resources are projected to decrease in any of the last five plan years of the extended 

period. 

The response to Checklist item 25 describes the actuarial assumptions used for the illustrations.

Checklist item 10 – 4.02(2) Demonstration that the proposed suspension is reasonably 

estimated to achieve the level necessary to avoid insolvency using stochastic projections

See Exhibit 4.02(2) for another demonstration that, in accordance with Section 432(e)(9)(D)(iv), 

the proposed benefit suspension is reasonably estimated to enable the Plan to avoid insolvency. 

This demonstration includes an illustration, using stochastic projections that reflect variance in 

investment return, that the probability the Plan will avoid insolvency throughout the extended 

period as a result of the proposed suspension is greater than 50 percent. 

The response to Checklist item 25 describes the actuarial assumptions used for the illustration. 

AFMEPF0022
Checklist item 11 – 4.03 Demonstration that the proposed suspension is reasonably 

estimated not to materially exceed the level necessary to avoid insolvency

Exhibit 4.03(1) includes a demonstration that, in accordance with Code Section 432(e)(9)(D)(iv), 

the proposed benefit suspension is reasonably estimated to not materially exceed the level 

necessary to enable the Plan to avoid insolvency. The demonstration includes an illustration, 

prepared on a deterministic basis, of the Plan’s available resources and solvency ratio as 

described in Section 4.02(1) of the Revenue Procedure (and Exhibit 4.03(2) contains an 

illustration of the probability that the Plan will avoid insolvency prepared using stochastic 

projections, as described in Section 4.02(2) of the Revenue Procedure) showing the proposed 

suspension would not reasonably be estimated to avoid insolvency if the dollar amount of the 

proposed suspension for each participant and beneficiary were reduced (but not below zero) by 

the greater of (1) five percent of the reduction in the periodic payment proposed for that 

participant or beneficiary; or (2) two percent of the participant’s or beneficiary’s periodic 

payment determined without regard to the reduction proposed in the application. 

Checklist item 12 – 4.04 Demonstration that the proposed suspension is distributed 

equitably

In accordance with 432(e)(9)(D)(vi), the Board of Trustees has determined that the proposed 

benefit suspension is distributed in an equitable manner across the participant and beneficiary 

population. 

Exhibit 4.04 includes a Distribution of Proposed Suspension for Plan, which sets forth for the 

Plan in the aggregate the following:

• the number of participants, beneficiaries, and alternate payees; the average monthly 

benefit before the suspension; the average monthly benefit after the suspension 

(determined taking into account the individual limitations); and the aggregate present 

value of the reduction in benefits for all individuals; and 

• the distribution of the benefit suspension. This demonstration shows a count of 

individuals whose benefits are not reduced, and a count of individuals whose benefits are 

reduced by a percentage that falls within a series of ranges that do not exceed 10 percent. 

Exhibit 4.04 also contains tables showing the same information for each category or group that 

receives different treatment (other than as a result of the application of the individual limitations) 

as follows: 

• Table A1 – Benefits earned only at $1.00 multiplier 

• Table A2 – Benefits earned only at multipliers above $1.00 

AFMEPF0023
• Table A3 – Benefits earned at $1.00 multiplier and higher multipliers

• Table B1 – Retirees with pre-2004 Pension Effective Dates with full early retirement 

subsidy 

• Table B2 – Retirees with Pension Effective Dates between 2004 and 5/2010 with partial 

early retirement subsidy

• Table C1 – Participants 65+ at 1/1/2021 with in-pay re-retirement benefit

• Table C2 – Participants < 65 at 1/1/2021 with future re-retirement benefit

• Table D – Participants 65+ at 1/1/2021 with in-pay re-determination benefit 

• Table E – Participants affected by MPRA Plan maximum

• Table F – Participants retired after age 65 with contributions after age 65

• Table G – AFM-EPF Staff Plan participants with 7% increase and AFM Retirement Plan

participants affected by COLA

• Table H – Participants with RAB benefit who received RAB as lump sum with Plan

monthly benefit 

The following sets forth the factors considered by the Board of Trustees in its analysis, 

consideration and adoption of the proposed suspension of benefits, as well as an explanation of 

how the differences in treatment under the proposed suspension among the categories or groups 

identified above result from a reasonable application of those factors. 

Extent to which Participant or Beneficiary Is Receiving a Subsidized Benefit

The Board of Trustees determined that the Plan should remove subsidies and other costly 

features which the Trustees considered as having the same effect as subsidies before the 

imposition of any reductions to participants' Regular Pension Benefit payable at the Plan’s 

Normal Retirement Age of 65 (Regular Benefit). The Regular Benefit is the core promise of the 

Plan. Thus, the Board of Trustees determined that it would be inequitable to continue to provide 

any subsidies to certain participants that would result in more significant reductions to other 

participants' and beneficiaries' Regular Benefits. This was particularly important because many 

active participants have been accruing benefits at only the $1.00 multiplier since 2010 and are 

expected to do so in the foreseeable future. Moreover, any perceived additional unfair allocation 

of reductions to active participants, who are not eligible for most subsidized benefits, could risk a 

loss of their support for the Plan, which would harm the Plan and its participants. 

AFMEPF0024
Thus, a number of changes are being proposed to “level the playing field” by eliminating various 

subsidies in the Plan. This approach arose in six different areas – early retirement subsidies, reretirement benefits, re-determination benefits, late retirement with contributions, the benefit 

maximum and a Cost of Living Adjustment (COLA) for the portion of an American Federation 

of Musicians (Union) staff participant’s benefit earned under the AFM Retirement Plan prior to 

its merger into the Plan. 

First, with respect to early retirement, the Board of Trustees considered the fact that early 

retirement subsidies are currently only available to certain participants, depending on the date of 

accrual and the date of retirement. Specifically, in 2003, the Plan was amended to eliminate early 

retirement subsidies prospectively, for all accruals on and after January 1, 2004. Effective in 

June 1, 2010, the rehabilitation plan then eliminated early retirement subsidies even for accruals 

earned prior to 2004. However, under the Pension Protection Act, this change could only apply 

to participants who had a Pension Effective Date on or after June 1, 2010. 

Accordingly, at this time, participants who commenced an early retirement benefit prior to 

January 1, 2004 are receiving a subsidy on their full benefit. Participants who commenced an 

early retirement benefit on or after January 1, 2004 but before June 1, 2010 receive a subsidy 

only on the portion of their benefits earned prior to January 1, 2004. Participants who retired on 

or after June 1, 2010 are not entitled to any early retirement subsidy. As described above, the 

Board of Trustees determined that it would not be equitable to retain subsidies for the remaining 

group of participants that still has them. 

Second, with respect to re-retirement benefits, the Board of Trustees considered the fact that 

retirees who return to covered employment before age 65 receive a re-retirement benefit at age 

65 that is equal to the amount of their gross benefit using the age-65 benefit multiplier for all 

benefit periods, reduced by the value of benefits that have already been received expressed as a 

monthly benefit, and then reduced by the initial benefit. 

The Board of Trustees concluded that this calculation method produces a likely subsidy in that it 

provides large re-retirement benefits as compared to a benefit based solely on the additional 

contributions earned after the Initial Pension Effective Date and before normal retirement date. 

For the reasons stated above, the Board of Trustees concluded that it is equitable to change these 

rules, retroactively and prospectively, to compute the additional age-65 re-retirement benefit 

based only on the contributions earned after the early retirement commencement date (to the 

extent that the new method would reduce a participant’s benefit). 

Third, with respect to re-determination benefits, the Board of Trustees considered the fact that 

the Plan currently provides retirees who return to covered employment after age 65 with an 

increase to their benefits greater than what is required by law. Specifically, currently, when a 

retiree returns to covered employment after age 65, the Plan recalculates benefits annually. The 

AFMEPF0025
re-determination benefit is the benefit based on contributions received in the prior year reduced 

by the value of all re-determination benefits previously received only in the prior year.1 

The Board of Trustees concluded that this methodology could produce a subsidy because the 

value used to offset prior payments is not actuarially equivalent.

For the reasons stated above, the Board of Trustees concluded that it is equitable to change these 

rules, retroactively and prospectively, to offset re-determination benefits by the amount of 

benefits paid since initial commencement of the pension.

Fourth, the Plan’s current method of calculating benefits earned after normal retirement age by a 

participant who has not yet commenced benefits is greater than what is required by law. Each 

year, the Plan determines the benefit increase based on the greater of the benefit based on all 

contributions or the benefit based on actuarial increase to the benefit at the start of the year. For 

example, the benefit at age 66 is the greater of the age-65 benefit actuarially increased to the age66 benefit or the benefit using all contributions through age 66. The benefit at age 67 is the 

greater of the age-66 benefit actuarially increased benefit to the age-67 benefit or the benefit 

using all contributions through age 67. This method provides a subsidy in that it can produce 

benefits that are larger than either the actuarial equivalent of the age-65 benefit or the benefit 

based on all contributions. Accordingly, the Board of Trustees concluded that it is equitable to 

change these rules, retroactively and prospectively, to provide that the benefit for post-age-65 

retirements with post-age-65 benefit accruals will be the greater of the benefit using total 

contributions at the annuity starting date or the benefit based on contributions to normal 

retirement age actuarially increased to the annuity starting date.

Fifth, the Plan currently contains a maximum annual benefit of $195,000, which is patterned 

after the Internal Revenue Code Section 415 maximum. The Plan also provides that benefits in 

excess of $195,000 that were earned as of December 31, 2007 are protected. Currently, this 

maximum benefit is not fully actuarially reduced to account for early retirement because the 

Plan’s reduction begins at age 62, rather than age 65. Moreover, it is not reduced to account for 

benefits taken in a joint and survivor form of benefit. This provides a subsidy to individuals who 

retire early or take their benefits in a joint and survivor form of benefit. For the reasons stated 

above, the Board of Trustees concluded that it is equitable to eliminate these subsidies by 

actuarially reducing the Plan’s maximum benefit for those who retire prior to age 65 and/or take 

their benefits in the form of a joint and survivor annuity. 

 

1 For individuals who retired prior to July 1, 2005, there is no offset at all for benefits paid since retirement. 

Since all individuals affected by that rule are over age 80, they are protected by MPRA’s age protections 

and will therefore not have a reduction.

AFMEPF0026
Sixth, with respect to participants employed by the Union who were formerly participants in the 

AFM Retirement Plan, which merged into the Plan effective April 1, 2000, there is a COLA that 

applies each year with respect to the portion of their benefit earned prior to the merger. The 

Board of Trustees concluded that these provide a subsidy because the value of benefits is 

increased beyond the value of the age-65 benefit. For the reasons stated above, the Board of 

Trustees concluded that this benefit should not be perpetuated and that it is equitable to eliminate 

any future COLA increases that would otherwise have taken effect on or after the effective date 

of the suspension. 

History of Benefit Increases and Reductions 

The Board of Trustees considered the Plan’s history of both benefit increases and reductions. 

The benefit multiplier (expressed as a single life annuity payable at age 65) from 1959 to 1963 

was $1.00 per $100 in contributions. The Plan was a robust, healthy pension fund through the 

late 1990s. Given its strong funded position, the Plan’s actuaries over the years advised the 

Trustees that the Plan could afford to increase the benefit multiplier. Based on this advice, the 

Trustees approved 15 separate multiplier increases. By January 1, 2000, these increases resulted 

in a $4.65 multiplier for retirements at age 65, the Plan's normal retirement age. Generally, these 

increases, including the last increase in 2000, applied not only to benefits that would be earned in 

the future but also to all benefits that participants had already earned in the past, including 

retired, active and terminated vested participants. 

Following the 2002-2003 dot-com crash, the Board of Trustees lowered the multiplier in 2004 

and again in 2007. As noted above, in 2004, the Board of Trustees also eliminated early 

retirement subsidies with respect to prospective accruals. At that time, other benefit reductions 

were implemented with respect to accruals on or after January 1, 2004, including elimination of 

benefit guarantees for the single life annuity, elimination of the “pop-up” feature of the 50% joint 

and survivor annuity, elimination of the five-year benefit guarantee for the 50% joint and 

survivor annuity and reduction in disability benefits payable before age 65 to the actuarial 

equivalent of the age-65 benefit. 

After the 2008-2009 Great Financial Crisis, the Board of Trustees lowered the multiplier twice 

more to its current level of $1.00 in 2010. However, under existing law, the $4.65 multiplier 

could be reduced only for benefits earned going forward and the reduction could not be applied 

retrospectively, even for those who received retroactive increases. The Board of Trustees took 

further action in the initial rehabilitation plan in 2010 by eliminating a variety of adjustable 

benefits, including any remaining early retirement subsidies for pre-2004 service. However, under 

the Pension Protection Act, this change could only apply to participants who had a Pension 

Effective Date on or after June 1, 2010.

AFMEPF0027
Along with consideration of the history of benefit increases and reductions, the Board of 

Trustees considered the history of contribution increases. The rehabilitation plan imposed a 9% 

benefit-bearing increase in the rate of contributions and was updated in June 2018 to require an 

additional 10% non-benefit bearing increase in the rate of contributions for all existing 

bargaining agreements as they renew. The Plan also now receives a significant amount of nonbenefit bearing contributions not tied to wages, currently totaling about 10% of the Plan’s total 

revenue, and growing each year. These include contributions on streaming income in the record 

industry, which totaled $5.72 million on a cash basis last year, and approximately $1.71 million 

on a cash basis from movie and television employers that, as of 2017, deduct 1.5% from the 

residuals otherwise payable to musicians and pay that amount to the Plan instead. 

These increased contributions must each be negotiated in collective bargaining agreements 

covering the active participants. Not only do the non-benefit-bearing contributions provide no 

direct benefit to the active participants on whose behalf the Union is negotiating, they must also 

be bargained out of an overall compensation package from the employers. If these contributions 

were not payable to the Plan, they would be compensation payable to the affected participants or 

one of their other funds from which the participants would also receive payments. For example, 

if not paid to the Pension Fund, the $5.72 million on a cash basis in streaming income would 

have been payable to the Sound Recording Special Payments Fund, which pays residuals to 

musicians in the record industry, and the Musicians’ Performance Trust Fund. Similarly, the 

$1.71 million on a cash basis from movie and television residuals would have been payable to 

the Film Musicians Secondary Markets Fund, which, likewise, pays residuals to musicians in the 

movie and television industry. By agreeing to have these contribution streams paid to the 

Pension Plan, the affected musicians are forgoing whatever additional compensation they might 

receive in favor of improving the funded status of the Pension Plan. Maintaining these active 

participants’ support is thus essential for securing the continued contributions to the Pension 

Plan, as well as increases thereto. (See the Rationale for Contribution Income Assumptions 

section of Exhibit 6.03 for a more detailed explanation of the revenue to the Plan, including these 

non-benefit bearing contributions.) 

After considering this history, the Board of Trustees concluded that the $1.00 multiplier payable 

at age 65 as the Regular Pension Benefit is the core promise of the Plan and that it should be 

protected, given that those who earned or are earning benefits at the $1.00 multiplier have 

already experienced significant reductions relative to others in the Plan and do not have subsidies 

available to them. 

Also in considering the history of benefit increases and reductions, the Board of Trustees 

concluded that it would be inequitable to continue costly benefits that exist due to unique Plan 

features at the expense of possibly greater reductions in the multiplier, including potentially the 

$1.00 multiplier. 

AFMEPF0028
As a result, as described above, the proposed suspension eliminates early retirement subsidies, 

modifies the re-retirement and re-determination benefits calculations, actuarially reduces the 

$195,000 benefit maximum for those who retire prior to age 65 or receive a joint and survivor 

annuity form and eliminates any future COLA with respect to the portion of the benefit earned 

by employees of the Union under the AFM Retirement Plan prior to its merger into the Plan. 

Also in consideration of the history of benefit increases and reductions, the Trustees considered 

the benefits provided to participants in the AFM-EPF Staff Plan which merged into the Plan on 

December 31, 1999 and the AFM Retirement Plan which merged into the Plan on April 1, 2000. 

The benefits under the Plan for participants in these two merged plans consist of the post-merger 

benefit (calculated in the same manner as for other participants) and a pre-merger benefit based 

on an entirely different formula. Neither of the pre-merger benefit formulas had a history of 

benefit improvements in the same manner as the Plan.

With respect to the AFM-EPF Staff Plan, the pre-merger benefit was increased only once. 

Specifically, on January 1, 2000, the pre-merger benefits were increased by 7% for participants 

who were actively working at the time of the merger to align with the multiplier increase that 

participants in the Plan had received on that same date. The Board of Trustees concluded that it 

would be equitable to eliminate the 7% increase, but not otherwise to reduce the pre-merger 

benefit, given that the Staff Plan did not have a previous history of benefit improvements. The 

post-merger benefit would be reduced in the same manner as for all other participants in the 

Plan.

With respect to the AFM Retirement Plan, the pre-merger benefit was not improved over time, 

and, therefore the Board of Trustees concluded that it would be equitable not to reduce the premerger benefit. However, as noted above, the pre-merger benefit does have a COLA associated 

with it, which the proposed suspension eliminates prospectively.

Also in consideration of the history of benefit increases and reductions, the Trustees addressed 

the issue of certain participants who received contributions on their behalf prior to 1968 and 

were credited with a retirement account balance (RAB). Those participants were entitled to a 

Regular Benefit on account of their RAB eligible contributions and could receive the benefit 

derived from RAB contributions in the same forms of benefit available for other accruals. 

However, the portion of these participants’ benefit attributable to the RAB, unlike the rest of 

their accrued benefit, could also be taken in the form of a lump sum distribution. 

This lump sum option for the RAB was eliminated when the Plan was first certified to be in 

critical status. The participants who received a partial lump sum (i.e., a lump sum distribution of 

the RAB portion of their benefit) but still have a residual benefit (i.e., the non-RAB portion of 

their benefit) being paid or payable in an annuity form of benefit have effectively reduced their 

prospective monthly pension benefit. In order for the benefit suspension to be distributed in an 

AFMEPF0029
equitable manner, the Board of Trustees decided that the proposed suspensions for such 

participants should be based on an adjusted pension benefit, which includes the previously 

distributed lump sum RAB portion of their benefit. In effect, the reduction will be based on an 

amount as if the participant never received a lump sum distribution of the RAB portion of their 

benefit. The Trustees concluded that this is equitable because it puts those who did and did not 

receive lump sums in a similar position.

Active/Retiree Differences

As described above, the Board of Trustees concluded that those earning benefits at the $1.00 

multiplier, which is disproportionately the active population, have already incurred significant 

benefit reductions, given that the four multiplier decreases beginning in 2004 affected only future 

service. Moreover, no active participants not in pay status currently have an early retirement 

subsidy, whereas those who retired prior to June 1, 2010 have one with respect to benefits earned 

prior to 2004, while those who retired prior to 2004 have one with respect to their entire benefit. 

The Board of Trustees noted that the Plan depends on continuing contributions on account of 

active participants, about half of which is currently spent on the Plan’s underfunding rather than 

benefit accruals for those participants.

By way of magnitude, there was an approximate economic cost of $20 million per year for active 

participants when the multiplier was reduced from $2.00 to $1.00 in 2010, as well as an 

approximate $90 million economic cost associated with changes made in the rehabilitation plan 

(not to mention the many more millions of dollars associated with reductions prior to the 

rehabilitation plan). To account for the economic loss to active participants, the value of cuts for 

retirees would need to exceed that for actives by many hundreds of millions of dollars. Retiree 

benefits could not be cut this much, and it was not an objective of the Board of Trustees to do so. 

However, recognizing this equitable consideration, the proposed suspension was designed in a 

manner that has the effect of reducing benefits more for retirees than actives. This is manifested 

in the removal of subsidies for early retirement benefits (which only those receiving benefits 

have), recalculation of re-retirement and re-determination benefits, and the reduction in 

multipliers above $1.00. 

Active Support for the Plan

The Board of Trustees considered the extent to which active participants will withdraw support 

for the Plan, accelerate employer withdrawals and increase the risk of additional benefit 

reductions. 

The Board of Trustees noted that the Plan depends on ongoing contributions with respect to 

active employees and that retaining actives is the key to the future of the Plan. About half of the 

AFMEPF0030
current wage-based contributions made for actives are spent on underfunding of the Plan, rather 

than benefit accruals. Moreover, the 10% non-benefit bearing increase in the rate of contribution 

that resulted from the June 2018 update to the rehabilitation plan further increased the portion of 

wage-based contributions that are spent on improving the Plan’s underfunding. In addition, there 

are multiple other contribution streams that are also not benefit-bearing and go directly to the 

underfunding of the Plan, rather than to benefit accruals or additional wages in the affected 

participants’ paychecks. Losing active participant support would erode the Plan’s contribution 

base and likely accelerate employer withdrawals. These consequences would further exacerbate 

the Plan’s funding problem, which would eventually force the Trustees to reduce benefits further 

for all participants, including non-active participants.

The Board of Trustees was concerned that it not undermine this necessary ongoing support from 

active participants by any perceived unfair allocation of reductions to the active population. As 

described above, active employees have already incurred significant economic loss, and the 

$1.00 multiplier payable at age 65 as the Regular Pension Benefit is now the core promise of the 

Plan. The Board of Trustees concluded that it would be objectively unfair, and would be 

perceived by actives as unfair, to continue to provide retirees with costly subsidies and benefits 

due to unique Plan design features that exceed what can be earned by actives at the $1.00 

multiplier and are higher than can currently be supported.

Accordingly, as described above, recognizing this equitable consideration, the Trustees designed 

the proposed plan of suspensions in a manner that has the effect of reducing benefits more for 

retirees than actives. This is manifested in the removal of subsidies for early retirement benefits 

(which only retirees have), recalculation of re-retirement and re-determination benefits, and the 

reduction in multipliers above $1.00. 

The Board of Trustees believes that the proposed plan of suspensions demonstrates to active 

participants not only that the Plan is projected to be saved from insolvency, but also that 

participants can continue accruing benefits at the same rate they have been since 2010. The 

active participants can now see that there is reason to remain in the Plan. 

Age and Life Expectancy

The Trustees considered the age and life expectancy of participants and beneficiaries, noting the 

protection provided by the age-based and disability based limitations set forth in MPRA. The 

Trustees did not take into account age or life expectancy (other than the removal of subsidies for 

individuals who retained them) in designing the proposed plan of suspensions in that they did not 

choose to advantage or disadvantage participants or beneficiaries based on this factor. 

AFMEPF0031
Time in Pay Status 

The Trustees did not take into account time in pay status in designing the application in that they 

did not choose to advantage or disadvantage participants or beneficiaries based on this factor. 

The removal of subsidies for individuals who retained them has the effect of generally having 

more impact on participants with longer time in pay status.

Specifically, while the proposed suspension eliminates early retirement subsidies for all 

participants, it disparately affects different groups based on their time in pay status because early 

retirement subsidies are currently only available to certain groups of participants, depending on 

their date of retirement. Effective in 2004, early retirement subsidies were removed for all 

accruals on and after that date. Effective in 2010, the rehabilitation plan eliminated all early 

retirement subsidies for accruals earned prior to 2004. However, under the Pension Protection 

Act, this change could apply only to participants who retired on or after 2010. 

Accordingly, currently, participants who commenced an early retirement benefit prior to January 

1, 2004 had their full benefit subsidized. Participants who commenced an early retirement 

benefit on or after January 1, 2004 but before June 1, 2010 received a subsidy only on the portion 

of their benefits earned prior to January 1, 2004. Participants who retired on or after June 1, 2010 

have no early retirement subsidy. 

Type of Benefit

The Board of Trustees considered the type of benefit insofar as it concluded that it would be 

inequitable to continue to provide costly benefits that exist due to unique Plan features that are 

no longer affordable and that, if retained, would result in further multiplier reductions. 

As a result, as described above, the proposed suspension eliminates early retirement subsidies, 

modifies the re-retirement and re-determination benefits calculations, eliminates any future 

COLA with respect to the portion of the benefit earned under the AFM Retirement Plan prior to 

the merger into the Plan, eliminates the 7% increase to the portion of the benefit earned under the 

AFM-EPF Staff Plan prior to the merger into the Plan and adjusts the reduction to the remaining 

benefit for those who received their RAB benefit in the form of a lump sum. 

Amount of Benefit 

The Board of Trustees considered the amount of benefit and concluded that participants with 

higher benefits could better withstand the impact of benefit reductions than those with lower 

benefits. The Board of Trustees also considered the need to balance the necessary reductions in 

benefits and the hardship associated with frustrating participants’ entirely reasonable 

expectations (based, among other things, on existing black-letter law up to the December 2014 

passage of the MPRA), regardless of the size of their benefit. 

AFMEPF0032
While the proposed suspension was not designed in a manner that distinguishes among 

participants based on the amount of their benefit, the Board of Trustees noted that the outcome of 

the proposed suspension is such that, subject to MPRA’s guarantees, those with higher benefits 

generally have a greater reduction than those with lower benefits.

Limiting Hardship

The Board of Trustees considered the need to balance the necessary reductions in benefits and 

the hardship associated with frustrating participants’ entirely reasonable expectations, based, 

among other things, on existing black-letter law up to the December 2014 passage of the MPRA. 

The proposed suspension thus includes a limitation that the monthly benefit accrued as of the 

effective date of the suspension cannot be reduced by more than 40%. This will limit the 

hardship associated with the benefit reductions. 

Ease of Communication and Understanding 

The Board of Trustees recognized that the design of the Plan prior to the suspension was 

unusually complex and contained some unique subsidies and other features. As a result, in order 

for the proposed suspension to be equitable, the design also required some unavoidable 

complexity. Given the necessity of complexity in certain aspects of the reduction, the Board of 

Trustees concluded that it would be equitable to minimize complexity in other areas where 

possible to allow for ease of communication and understanding by participants. 

Thus, the desire to minimize complexity where possible was an equitable factor in determining 

that the percentage reduction to the multipliers above $1.00 should be the same amount. The 

Board of Trustees considered the alternative of reducing each multiplier other than the $1.00 by a 

different amount to produce a maximum multiplier, on the theory that those with the highest 

multipliers should have the highest cuts. The Board of Trustees concluded that this approach did 

not yield sufficiently different results to justify the additional complexity that could lead to 

greater challenges to participant understanding of the reduction design.

Post-Retirement Benefit Increases

The Board of Trustees considered the history of post-retirement benefit increases, noting that the 

multiplier increased 15 times since it began at $1.00 in 1959. These increases consistently 

applied not only to benefits that would be earned in the future, but also to benefits that all 

participants had already earned in the past, including for retirees, beneficiaries receiving benefits, 

active and terminated vested participants. Thus, benefit multipliers as low as $1.00 when earned 

increased to $4.65. 

The Board of Trustees considered proposing to reduce individuals’ multipliers to the level in 

effect at the time the participants earned the contributions. However, the Board of Trustees 

AFMEPF0033
ultimately rejected this approach because of administrative difficulties (including complications 

related to confirming the reliability of data that was not precisely tracked due to its lack of 

relevance) and because the approach produces similar results to the equitable alternative that 

became the current proposal. 

Extent to which Benefits Are Attributable to Service with An Employer That Failed to Pay Its 

Full Withdrawal Liability

Because the Plan primarily covers individuals in the entertainment industry, an employer that 

ceases its obligation to contribute to the Plan and does not perform work in the jurisdiction of the 

Plan of the type for which contributions were due within five years of the cessation of the 

obligation to contribute to the Plan would not be considered to have withdrawn from the Plan. 

(This is known as the entertainment industry exception to the definition of a withdrawal under 

ERISA.) As a result, only a few employers incurred a complete withdrawal and ultimately failed 

to pay the full amount of withdrawal liability assessed against them.

The Board of Trustees considered a rule that would provide a greater reduction with respect to 

service performed for employers that withdrew from the Plan without paying their full 

withdrawal liability. However, the Board of Trustees ultimately decided not to institute such a 

rule because the liability associated with such service accounts for only a small percentage of the 

Plan’s overall liabilities, and such a rule would add administrative complications and challenges 

of identifying affected participants in a mobile workforce and defining which employers have 

not paid the full liability. Moreover, the Board of Trustees concluded that such a rule would not 

be equitable given that that they could not objectively distinguish between participants who did 

or did not have some level of involvement in their employer’s withdrawal and failure to pay its 

liability.

Accordingly, there was no design objective to advantage or disadvantage participants on the 

basis of this factor. 

Time to Retirement

The Board of Trustees concluded that the time younger participants have until retirement does 

not give them the opportunity to recover from benefit suspensions more than others, given that 

younger participants on the whole are disproportionately accruing their benefits under $1.00 

benefit multiplier. Moreover, the factor related to the need for broad active participant support 

substantially outweighed the time-to-retirement factor. Accordingly, the Board of Trustees did 

not design the proposed suspension to make distinctions based on time to retirement.

Checklist item 13 – 4.05(1) Individual notices

Exhibit 4.05(1)A includes the notice that will be given to each participant and beneficiary under 

AFMEPF0034
the Plan; to each employer that has an obligation to contribute to the Plan; and to each employee 

organization representing participants in the Plan. 

Exhibit 4.05(1)B includes the following 23 sample estimates of the effect of the proposed 

reductions that will accompany the notices: 

• Estimate #1 — Individual currently receiving benefits 

• Estimate #2 — Contingent beneficiary of an individual currently receiving benefits

• Estimate #3 — Future retiree

• Estimate #4 — Individual currently receiving disability benefits

• Estimate #5 — Contingent beneficiary of an individual currently receiving disability 

benefits 

• Estimate #6 — Individual currently receiving benefits age 75-79 with a contingent 

beneficiary under age 75 

• Estimate #7 — Individual currently receiving benefits under age 75 with a contingent 

beneficiary age 75-79 

• Estimate #8 — Individual currently receiving benefits over age 80 

• Estimate #9 — Active age 75-79 with benefits earned only at $1.00 multiplier 

• Estimate #10 — Individual currently receiving joint and survivor benefits with both 

participant and spouse ages 75-79 with benefits earned only at multipliers above $1.00 

• Estimate #11 — Active age 75-79 with benefits earned only at multipliers above $1.00 

• Estimate #12 — Individual currently receiving joint and survivor benefits with both 

participant and spouse ages 75-79 with benefits earned at $1.00 multiplier and higher 

multipliers

• Estimate #13 — Active age 75-79 with benefits earned at $1.00 multiplier and higher 

multipliers

• Estimate #14 — Individual currently receiving joint and survivor benefits with both 

participant and spouse ages 75-79 with pre-2004 Pension Effective Date with full early 

retirement subsidy

• Estimate #15 — Individual currently receiving joint and survivor benefits with both 

participant and spouse ages 75-79 with Pension Effective Date between 2004 and 5/2010 

with partial early retirement subsidy

AFMEPF0035
• Estimate #16 — Individual currently receiving joint and survivor benefits with both 

participant and spouse ages 75-79 with in-pay re-retirement benefit 

• Estimate #17 — Individual currently receiving joint and survivor benefits with both 

participant and spouse ages 75-79 with in-pay re-determination benefit

• Estimate #18 — Individual currently receiving joint and survivor benefits with both 

participant and spouse ages 75-79 over age 65 at Initial Pension Effective Date with 

contributions after age 65 

• Estimate #19 — Active age 75-79 who will be over age 65 at Initial Pension Effective 

Date with contributions after age 65 

• Estimate #20 — Individual currently receiving joint and survivor benefits with both 

participant and spouse ages 75-79 affected by MPRA Plan maximum

• Estimate #21 — Individual currently receiving joint and survivor benefits with both 

participant and spouse ages 75-79 with pre-merger AFM-EPF Staff Plan benefit with 7% 

increase

• Estimate #22 — Individual currently receiving joint and survivor benefits with both 

participant and spouse ages 75-79 with pre-merger AFM Retirement Plan benefit affected 

by prospective elimination of COLA

• Estimate #23 — Individual currently receiving joint and survivor benefits with both 

participant and spouse ages 75-79 with participant who received RAB as lump sum with 

Plan monthly benefit 

Checklist item 14 – 4.05(2) Efforts to contact participants, beneficiaries in pay status and 

alternate payees

The Trustees will make all reasonable efforts to contact all participants, beneficiaries of 

deceased participants, and alternate payees of the Plan (regardless of whether their benefits are 

proposed to be suspended) pursuant to Treasury’s Regulations and in satisfaction of their 

fiduciary duties under ERISA.

Specifically, as a general rule, the Trustees will provide notice to the last known address of the 

participant, beneficiary or alternate payee on file with the Plan, using (where applicable) the 

same address the Trustees used to distribute the Plan’s most recent annual funding notice unless 

a more current address has been located.

The Plan has a robust procedure for locating missing participants, beneficiaries and alternate 

payees, referred to as its Procedure for Locating Missing Participants or Beneficiaries, which it 

AFMEPF0036
invokes when the annual funding notice is returned without a forwarding address or the Plan 

does not have an address on file for a participant, beneficiary or alternate payee entitled to a 

distribution. This procedure sets forth certain internal steps, including (i) use of web-based 

locator service, the American Federation of Musicians on-line membership roster, no-cost 

internet search tools (such as Google); and (ii) contacting the American Federation of 

Musicians local where the individual was a member, contacting a participant’s beneficiary on 

file and contacting the employer and/or Film Musicians’ Secondary Markets Fund/Sound 

Recording Special Payments Fund, if applicable. Where those efforts are unsuccessful, the Plan 

will send the name, Social Security number and last known address of the missing individual in 

a periodic report, as needed, to a third-party locator service designed to locate individuals 

(currently, Pension Benefit Information Services).

While the Plan has followed this procedure over time, it has also taken steps more recently 

specifically in anticipation of this filing with respect to anyone whose most recent annual 

funding notice was returned as undeliverable or who was previously designated as a Lost 

Participant or Beneficiary under the Plan’s Procedure for Locating Missing Participants or 

Beneficiaries. Specifically, the Plan recently conducted a comprehensive search for all such 

missing participants using a web-based locator, Accurint, and used the American Federation of 

Musicians database to attempt to find updated addresses. Where the Plan was unsuccessful, it 

called the phone number on file and, where available, sent an e-mail to the e-mail address on 

file. If the individual was still not able to be located, the information for any individual with a 

Social Security number on file was sent to Pension Benefit Information Services to conduct an 

additional search.

All notices will be sent to the last known address determined following these efforts. If any 

notice is returned undeliverable with a forwarding address, the Plan will remail it to the 

forwarding address. If any notice is returned undeliverable without a forwarding address, 

another attempt to locate shall be made using the web-based locator (currently Accurint) and, if 

necessary, the commercial third-party locator service (currently Pension Benefit Information 

Services).

If any additional individual is located after the required period to send the notice, the Plan will 

provide notice to such individuals as soon as practical after locating the individual.

Checklist item 15 – 4.05(3) Notices delivered electronically

The Plan is not relying on electronic methods of delivery of the required notice. All individuals 

required to receive notice will be provided with the notice in writing sent by first class U.S. mail.

As a courtesy, the Plan will send an electronic notice to individuals for whom the Plan has an 

AFMEPF0037
email address on file notifying them that registered individuals on the Plan’s website can access 

the notices electronically. A hard copy will also be sent by first class U.S. mail for those who 

have consented to electronic delivery of Plan-related documents.

Checklist item 16 – 4.05(4) List of employers and employee organizations 

Exhibit 4.05(4) contains a list of each employer who has an obligation to contribute under the 

Plan and each employee organization representing participants under the Plan. 

SECTION 5. PLAN SPONSOR DETERMINATION RELATING TO REASONABLE 

MEASURES TAKEN TO AVOID INSOLVENCY

Checklist item 17 – 5.01 Past and current measures taken to avoid insolvency

The narrative statement set forth in Checklist item 31 describes the historical context under 

which past and current Trustees took the following strong, necessary remedial actions to address 

the Plan’s financial situation and avoid insolvency.

Benefit Changes

Effective January 1, 2004 (shortly after the 2000-2002 dot-com crash), the Trustees reduced the 

multiplier for future service and eliminated early retirement subsidies for future service. They 

subsequently reduced the multiplier three more times until it reached $1.00 in 2010. 

When the Plan was certified to be in “critical” status in 2010, the Trustees adopted a 

Rehabilitation Plan and took new steps, some of which are only available to “critical” status 

plans. They did the following:

● Reduced or eliminated certain benefits, such as the early retirement subsidy for pre-2004 

service.

● Froze the maximum annual pension benefit, so that it did not continue to increase with 

the legal limit.

Investment Changes

The Trustees took the following actions intended to maximize investment returns:

AFMEPF0038
● In 2009, they changed the Plan’s investment advisor, and by March 2011, had terminated 

eight investment managers in an effort to reduce fees and improve returns.

● The Plan invested in asset classes with higher return potential, including emerging market 

bonds and private equity, and increased international stock holdings and Treasury 

Inflation-Protected Securities (“TIPS”).

These strategies were developed based on expert advice from Plan professionals, who advised 

that the Plan faced an irremediable decline in funded levels if it did not produce higher returns.

Moreover, through September 2017, the Trustees worked to keep investment manager fees to a 

reasonable minimum, negotiating reduced fees where possible. The Trustees further reduced 

investment fees by moving assets into passive index funds where it made sense to do so.

Then, in October 2017, the Trustees shifted to an outsourced chief investment officer (“OCIO”) 

model in an attempt to enhance the Plan’s net investment returns relative to market risk. Under 

this model, a highly respected investment firm was engaged to oversee day-to-day decisions for 

the Plan’s investment portfolio, including the selection of asset managers. This model provides 

the Plan with access to best-in-class managers and allows it to adapt to rapidly changing markets 

and the growing complexity of investment decisions and products in the market.

Increased Contributions

The Trustees adopted a procedure in 2009 under which future collective bargaining agreements 

would be rejected if they provided for an effective contribution rate that was lower than the rate 

in effect on October 15, 2009. 

In 2010, in conjunction with the benefit changes under the Rehabilitation Plan described above, 

the Trustees mandated a 9% increase in the rate of contribution. 

Although, as described in this application and the Rehabilitation Plan, there are challenges 

associated with mandating across-the-board increases in employer contributions, the Trustees 

updated the Rehabilitation Plan in June 2018 to require a 10% non-benefit bearing increase in the 

rate of contribution for all renewals of existing bargaining agreements. The Trustees concluded 

that this could reasonably be done in the context of an overall plan to avoid insolvency that 

included an anticipated suspension application. 

Moreover, through the collective bargaining process, the American Federation of Musicians has 

been actively generating significantly increased contributions into the Plan. It has also negotiated 

new sources of unallocated contributions—such as digital streaming— that are not attached to 

AFMEPF0039
benefits for any particular participant, and therefore increase the Plan’s assets without also 

increasing liabilities.

Controlling Expenses 

The Plan has always had a formal, comprehensive budgeting approval and monitoring process in 

place. Each year the Trustees take a close look at where money is being spent and explore 

additional ways to reduce expenses, streamline, and gain efficiencies. More recently, the 

Trustees have successfully worked with Plan staff to reduce administrative expenses even 

further. Steps taken to limit expenses include the following: 

● Moved to a new office with less space and lower rent 

● Performed employer payroll compliance audits in-house 

● Significantly reduced production and mailing costs for participant disclosures 

Legislative Engagement

In 2018, while the Joint Select Committee on the Solvency of Multiemployer Pension Plans was 

conducting its work, the Trustees advocated for a solution to the multiemployer legislative crisis 

that addresses the financial issues facing the Plan and treats its participants fairly. For example, 

Plan Trustees, the American Federation of Musicians and contributing employers met with 

legislators and their staffs to encourage them to either pass the Butch Lewis Act/Rehabilitation 

for Multiemployer Pensions Act or find a bipartisan solution that achieved similar results. 

Moreover, one Plan Trustee serves on the Board of Directors and one Plan Trustee serves on the 

Steering Committee of the National Coordinating Committee for Multiemployer Plans, in which 

capacity they are advocating for such a legislative solution.

Although the Joint Select Committee was ultimately unable to agree on a recommendation by its 

deadline, the Trustees, the American Federation of Musicians and employers continue to meet 

with legislators and advocate for a solution. The Trustees remain vocal advocates for the Plan’s 

interests in this regard.

Throughout this process, the Plan has also kept its participants informed of key legislative 

developments and encouraged its participants to engage their legislators in dialogue regarding a 

legislative solution. It alerts participants at key moments when it is particularly important for 

legislators to hear from constituents.

In fact, the Plan’s website contains a wealth of information regarding the legislative process. It 

also contains tools that assist participants and employers in identifying their members of 

Congress, planning what to say and reaching out to these members of Congress both by phone 

AFMEPF0040
and email. Many Plan mailings to participants and employers have links to the “Contact 

Congress” page on the Plan’s website.

Checklist item 18 – 5.02 Plan factors 

In accordance with Code Section 432(e)(9)(C)(ii), the following factors were taken into account 

in the Trustees’ determination that all reasonable measures have been taken to avoid insolvency. 

Contribution levels 

The following chart shows the contribution levels for the 10 plan years immediately preceding 

the plan year in which this application is submitted:

Fiscal Year Ending March 31 Contributions

2010 $51,410,676

2011 $51,566,506 

2012 $55,515,785 

2013 $57,759,036 

2014 $61,162,761 

2015 $61,966,748 

2016 $63,799,631 

2017 $67,659,110 

2018 $68,722,338 

2019 $76,256,722 

Level of benefit accruals, including any prior reductions in the rate of benefit accruals

The following chart shows the historic level of benefit accruals, including any prior reductions in 

the rate of benefit accruals. Data is provided not only for the 10-year period preceding the plan 

year in which this application is submitted but also for the history of the Plan. This extended 

information is provided in order to provide context to the application and the factors taken into 

account by the Trustees.

The benefit multiplier shown in the chart below is the dollar amount by which each $100 of 

contributions is multiplied to determine the amount of a participant’s monthly pension benefit at 

any specified age. More specifically, the participant’s monthly pension benefit (when taken in 

the form of a single-life benefit) is computed by taking the amount of contributions paid to the 

Plan on the participant's behalf for each benefit period (rounded to the nearest $100), dividing 

that by 100 and then multiplying the resulting number by the multiplier.

AFMEPF0041
Benefit

Period

Effective 

Date

Age at Annuity Starting Date

55 56 57 58 59 60 61 62 63 64 65

A 1/1/1959 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a $1.00

A 1/1/1964 $0.50 $0.58 $0.65 $0.72 $0.80 $0.88 $0.95 $1.02 $1.10 $1.18 $1.25 

A 1/1/1972 $1.02 $1.09 $1.16 $1.22 $1.29 $1.36 $1.42 $1.49 $1.56 $1.63 $1.70 

A 3/1/1974 $1.20 $1.28 $1.36 $1.44 $1.52 $1.60 $1.68 $1.76 $1.84 $1.92 $2.00 

A 4/1/1978 $1.29 $1.38 $1.46 $1.55 $1.63 $1.72 $1.81 $1.89 $1.98 $2.06 $2.15 

A 1/1/1981 $1.43 $1.53 $1.61 $1.71 $1.80 $1.90 $2.00 $2.09 $2.19 $2.27 $2.37 

A 8/1/1982 $1.51 $1.61 $1.70 $1.80 $1.90 $2.00 $2.11 $2.20 $2.31 $2.39 $2.50 

A 9/1/1984 $1.59 $1.70 $1.80 $1.91 $2.01 $2.12 $2.24 $2.33 $2.44 $2.54 $2.65 

A 4/1/1986 $1.68 $1.79 $1.90 $2.02 $2.13 $2.24 $2.35 $2.46 $2.58 $2.69 $2.80 

A 4/1/1987 $1.80 $1.92 $2.04 $2.16 $2.28 $2.40 $2.52 $2.64 $2.76 $2.88 $3.00 

A 4/1/1989 $1.80 $2.02 $2.23 $2.45 $2.66 $2.88 $3.02 $3.17 $3.33 $3.46 $3.60 

A 7/1/1990 $1.90 $2.13 $2.36 $2.59 $2.82 $3.04 $3.20 $3.35 $3.50 $3.65 $3.80 

A 1/1/1991 $2.00 $2.24 $2.48 $2.72 $2.96 $3.20 $3.36 $3.52 $3.68 $3.84 $4.00 

A 4/1/1996 $2.07 $2.32 $2.57 $2.82 $3.07 $3.32 $3.48 $3.65 $3.81 $3.98 $4.14 

A 1/1/1998 $2.18 $2.44 $2.70 $2.97 $3.23 $3.49 $3.66 $3.84 $4.00 $4.18 $4.35 

A 1/1/2000 $2.33 $2.60 $2.88 $3.16 $3.44 $3.72 $3.91 $4.09 $4.28 $4.46 $4.65 

AX* Pre-2004 $1.70 $1.86 $2.05 $2.26 $2.48 $2.75 $3.04 $3.36 $3.75 $4.16 $4.65 

B 1/1/2004 $1.28 $1.40 $1.54 $1.70 $1.87 $2.07 $2.29 $2.53 $2.82 $3.13 $3.50 

C 4/1/2007 $1.19 $1.30 $1.43 $1.58 $1.74 $1.92 $2.13 $2.35 $2.62 $2.91 $3.25 

D 5/1/2009 $0.73 $0.80 $0.88 $0.97 $1.07 $1.18 $1.31 $1.45 $1.61 $1.79 $2.00 

E 1/1/2010 $0.37 $0.40 $0.44 $0.49 $0.53 $0.59 $0.65 $0.72 $0.80 $0.90 $1.00 

*Multipliers applicable to pre-2004 contributions for Pension Effective Dates on and after June 1, 2010.

Prior reductions, if any, of adjustable benefits under Code Section 432(e)(8) 

The rehabilitation plan set forth in Exhibit 7.09 contains detailed information on the reductions 

in adjustable benefits for the 10 plan years immediately preceding the plan year in which this 

application is submitted. These reductions generally took effect in 2010. 

These reductions in adjustable benefits included the following: 

AFMEPF0042
• Elimination of the early retirement subsidy: As described elsewhere in this application, in 

2003, the Plan eliminated early retirement subsidies prospectively, for all accruals on and 

after January 1, 2004. Effective June 1, 2010, the rehabilitation plan eliminated the 

remaining subsidies for accruals prior to January 1, 2004, although this change could 

only apply to participants who had a Pension Effective Date on or after June 1, 2010. 

• Elimination of the benefit guarantee for the single life annuity: The rehabilitation plan 

eliminated the guarantee for benefits payable in the form of a single life annuity, under 

which the designated beneficiary of a participant received the balance of the guarantee if 

a participant died before receiving a total of 100 times the portion of the monthly benefit 

earned prior to 2004. 

• Elimination of “pop-up” feature of the 50% joint and survivor annuity: The rehabilitation 

plan eliminated a pop-up feature of the 50% joint and survivor annuity, under which if 

the joint annuitant died before the participant, and within five years of the participant’s 

Pension Effective Date, the portion of the benefit earned prior to 2004 was increased to 

what it would have been if the participant had elected a single life annuity form of 

benefit. 

• Elimination of the benefit guarantee for 50% joint and survivor annuity: The 

rehabilitation plan eliminated the guarantee for benefits payable in the form of a 50% 

joint and survivor annuity, under which the Plan would pay the beneficiary the balance of 

five years of monthly payments on the portion of the benefit earned prior to 2004 if the 

participant and joint annuitant both died within five years of the participant’s Pension 

Effective Date. 

• Elimination of post-normal retirement age subsidy: The rehabilitation plan replaced the 

simplified factors that were used to actuarially increase the benefit of participants who 

commenced benefits after normal retirement age. These simplified factors, which 

provided a subsidy, were replaced with factors that achieve actuarial equivalence. 

• Elimination of merged plan forms of benefit: The rehabilitation plan eliminated certain 

forms of benefit for individuals who participated in either the AFM Retirement Plan or 

the AFM-EPF Staff Retirement Plan, both of which merged into the Plan, such that 

benefits are only available in the same forms that are generally available with respect to 

other benefits earned under the Plan. 

• Elimination of lump-sum form of payment for RAB: The rehabilitation plan eliminated 

the lump sum form of benefit that was previously available for amounts attributable to 

contributions earned before 1968, plus interest (also known as the RAB). 

AFMEPF0043
Any prior suspension of benefits under Code Section 432(e)(9)

The Plan has not implemented any other benefit suspensions under Code Section 432(e)(9). 

Measures undertaken by the plan sponsor to retain or attract contributing employers 

Retention of contributing employers in the Plan has been difficult over the 10-year period 

preceding the plan year in which this application is submitted as a result of the economic and 

financial crises in the 2000s. Over that time period, the Trustees, with the assistance of the Plan’s 

actuary, have studied and implemented what they determined to be the appropriate contribution 

level increases and benefit reductions in an effort to retain contributing employers already in the 

Plan.

As described in the rehabilitation plan set forth in Exhibit 7.09 and in Checklist item 19 below, 

the Trustees’ efforts to retain employers have included not increasing contribution rates in a 

manner that would have the effect of encouraging withdrawals. Specifically, in designing the 

rehabilitation plan, the Trustees rejected alternative options with higher contribution increases 

because of concerns about their impact on employer retention and, ultimately, the long-term 

health and viability of the Plan. For the same reason, when reviewing this matter on an ongoing 

basis since that time, the Trustees have limited contribution rate increases as part of updates to 

the rehabilitation plan.

The Trustees have also aggressively enforced withdrawal liability obligations and taken steps to 

put employers on notice that they would aggressively challenge attempts to withdraw from the 

Plan and discharge withdrawal liability obligations in bankruptcy. For example, when the 

Philadelphia Orchestra Association withdrew from the Plan, the Plan actively participated in the 

bankruptcy proceedings and required that the employer expend significant resources to defend its 

position regarding the restricted nature of its endowment. This put other employers that were 

considering withdrawing in this fashion on notice that they would have a difficult time doing so. 

Further, a strong disincentive for employers to withdraw, as well as a deterrent for participants to 

support their employer’s withdrawal, was established when the Plan’s actuary changed the 

calculation assumptions for withdrawal liability purposes to use termination-based assumptions. 

While this is merely a reflection of the actuary’s conclusion as to the reasonableness of 

assumptions and reflects the actuary’s best estimate, it had this deterrent effect.

In addition, over the last 10 years, the Trustees have also attempted to retain employers by 

keeping them informed of developments with respect to the Plan. For example, in the past the 

Plan has held meetings with employer groups and various Employer Trustees have educated 

employers in their segment of the industry as to the Plan’s situation and strategy. 

AFMEPF0044
The Plan has also sent tailored communications to employers in that regard. For example, in 

connection with the recent update to the rehabilitation plan in which they required 10% nonbenefit bearing increase in the rate of contribution of all existing collective bargaining 

agreements as they renew, the Trustees sent a letter to employers in June 2018 explaining that 

this was just one part of an overall plan to protect the long-term solvency of the Plan. Moreover, 

in July 2019, employers were sent along with the required annual funding notice a cover letter 

explaining critical and declining status, what was being done to protect the Plan’s solvency, the 

importance of Plan solvency to employers and the Plan’s legislative advocacy efforts.

The impact on solvency of the subsidies and ancillary benefits available to active participants 

The Plan for many years offered benefits that included various early retirement subsidies, as well 

as ancillary benefits like subsidized disability pensions and guarantees on various forms of 

benefit. Effective January 1, 2004, these subsidies and ancillary benefits were largely eliminated, 

although in some cases they could only be eliminated on a prospective basis. On June 1, 2010, 

the rehabilitation plan further eliminated these subsidies and ancillary benefits, including 

retroactively other than for those in pay status. 

The Plan does have both early retirement and disability benefits. However, those benefits are all 

reduced on an actuarially equivalent basis and do not have material cost to the Plan. 

The only other ancillary benefit available is a pre-retirement death benefit for unmarried 

participants who designate a beneficiary. (As required by law, the Plan also provides a preretirement death benefit to surviving spouses, but this is not considered ancillary.) The preretirement benefit is, for those who are 55 or older at death, the same monthly benefit the 

beneficiary would have received as a joint annuitant if, instead of dying, the participant began to 

receive a 50% joint and survivor benefit starting the month after death and died the next day. For 

a participant younger than age 55 at death, the benefit would be the amount that the beneficiary 

would have received as a joint annuitant if the participant left covered employment on the date of 

death, began to receive a 50% joint and survivor benefit the first of the month following the date 

of death and died the next day. The benefit for a participant younger than age 55 at death is 

actuarially equivalent to the 50% joint and survivor benefit payable that would have been 

payable upon death at age 55. Except with respect to surviving spouses, no death benefit is 

available unless a beneficiary is designated. Elimination of this benefit would have a de minimis 

impact on the Plan’s projected solvency. 

Compensation levels of active participants relative to employees in the participants’ industry 

generally

As described elsewhere in this application (Rationale for Contribution Income Assumptions 

section of Exhibit 6.03), the vast majority of contributions are paid by the following types of 

AFMEPF0045
music industry employers: symphony orchestras, Broadway Theaters, freelance and singleengagement employers, television and motion picture producers, sound recording employers, and 

advertisers and advertising agencies. 

Orchestras include large metropolitan and regional orchestras, such as major philharmonic 

orchestras, as well as smaller regional orchestras and smaller ensembles, like chamber 

orchestras. 

Most larger metropolitan and regional orchestras around the country participate in the Plan. 

Most of those orchestras contribute based on musicians’ wages for live performances. A minority 

of those larger orchestras – including the New York Philharmonic, Chicago Symphony, 

Cleveland Orchestra, Philadelphia Orchestra, Indianapolis Symphony, the Metropolitan Opera, 

Pittsburgh Symphony, San Francisco Symphony, and several smaller groups -- generally do not. 

However, even these orchestras generally pay contributions to the Plan for compensation paid to 

their musicians for performing on recordings that the orchestras make and some pay 

contributions to the Plan on substitutes and/or extras. 

The compensation of the Union-represented musicians whose employers generally do not 

contribute to the Plan based on their wages for live performances is comparable to musicians 

who participate in the Plan. With respect to retirement benefits, in some cases, the musicians 

earn substantially less retirement benefits (from a single-employer plan), in some cases earn none 

at all, but at some of the larger orchestras, the musicians earn comparable or possibly more 

generous retirement benefits from a single-employer plan. 

Musicians in some orchestras around the country are not represented by the AFM at all. These 

musicians earn less overall than musicians who participate in the Plan. In fact, almost none of 

these non-AFM represented orchestra musicians are full-time employees. The Trustees are 

aware of only two non-AFM orchestras in the country that may offer full-time employment to 

their musicians.

Broadway Theaters consist of about 30 theaters in New York City, many of which in any given 

year employ musicians in their shows. All musicians who perform on Broadway are represented 

by the AFM and their employers contribute to the Plan on their behalf (based on a percentage of 

box office receipts, as described in the (Rationale for Contribution Income Assumptions section 

of Exhibit 6.03). 

Freelance and single-engagement employers include a wide variety of employers, signed to 

thousands of CBAs, and include the following: casual and steady engagements, theaters, 

Disneyland, traveling theaters, and single engagements. Employers classified as casual and 

steady engagements include hotels and casinos. Theater employers include non-Broadway 

theaters in New York and around the country. Single Engagement employers include private 

AFMEPF0046
individuals and venues that engage musician(s) on a one-off basis for a single event, such as a 

wedding. The Trustees are not aware of any formal study, but based on their knowledge of the 

industry, musicians working in all of these sectors who are not represented by the AFM earn 

significantly less compensation than musicians who are represented by the AFM and whose 

employers contribute to the Plan on their behalf. In particular, the Trustees are aware that such 

unrepresented musicians generally earn little, if any, fringe benefits.

The large television and movie studio employers and other producers who are signatory to a 

collective bargaining agreement with the AFM contribute to the Plan on behalf of the musicians 

they employ. Other production companies that are not bound to an AFM collective bargaining 

agreement also employ musicians. Based on their knowledge of the industry, the Trustees are 

aware that non-union musicians working in these sectors earn significantly less compensation 

under less favorable working conditions than AFM musicians. In particular, non-AFM 

musicians do not earn residuals (payments for future multiple alternative uses of their music) and 

generally earn no fringe benefits. 

Record companies that are signatory to AFM collective bargaining agreements requiring 

contributions to the Plan on behalf of musicians they employ include large record companies – 

such as Sony Music, Universal Music Group, Warner Music Group, Hollywood Records, and 

certain affiliated labels – and smaller record labels – such as Concord Records and Curb 

Records. Again, based on their knowledge of the industry, the Trustees are aware that non-union 

musicians working in the recording industry earn significantly less compensation under less 

favorable working conditions than AFM musicians. In particular, non-AFM musicians generally 

do not earn residuals or fringe benefits.

The Trustees are not aware of any formal studies comparing union and non-union musicians in 

the movie and sound recording industries, but according to the Bureau of Labor & Statistics 

(“BLS”), the median weekly earnings of a non-unionized motion picture and sound recording 

industry full-time employee in 2018 was $1,027, whereas the median weekly earnings for all 

full-time employees in that sector was $1,114. See Industries at a Glance, Motion Picture and 

Sound Recording Industries: NAICS 512, https://www.bls.gov/iag/tgs/iag512.htm. Moreover, the 

median weekly earnings of a non-unionized full-time employee in the arts, entertainment and 

recreation sector in 2018 was $726, whereas the median weekly earnings for a full-time unionrepresented employee in that sector was $791. See Industries at a Glance, Arts, Entertainment, 

and Recreation: NAICS 71, https://www.bls.gov/iag/tgs/iag71.htm. 

Finally, certain major advertisers and advertising agencies are bound to various collective 

bargaining agreements with the AFM. Based on their knowledge of the industry, the Trustees are 

aware that non-union musicians working in the advertising industry earn significantly less 

compensation under less favorable working conditions than AFM musicians. In particular, nonAFM musicians generally do not earn residuals or fringe benefits. 

AFMEPF0047
Although on average unionized employees have traditionally received higher wages than nonunion employees, in recent years non-union workers’ wages have increased more rapidly than 

unionized workers’ wages. See George L. Long, “Differences Between Union and Non-Union 

Compensation,” Monthly Labor Review (April 2013). Indeed, in the economy, generally, there 

are substantial differences in retirement plan costs between unionized and non-unionized 

employees. A BLS March 2016 News Release reports that in the unionized sector of the “service 

producing industries,” which include both the motion picture and sound recording sectors and the 

arts, entertainment and recreation industry subsectors, an average of $3.28 per hour of total 

employee compensation (7.4%) goes to fund retirement plan costs. The non-unionized sector 

average is only $.88 per hour (3%). See Employer Costs for Employee Compensation, March 

2016, Table 13 at page 22. As it relates to the broad music industry, this is unsurprising, given 

that the overwhelming majority of non-union employers provide either no retirement benefit or 

defined contribution plans. 

Competitive and other economic factors facing contributing employers 

The Trustees have considered the competitive pressures and financial constraints faced by 

contributing employers. They recognize that if they set the contribution requirements at a level 

that the employers cannot sustain, those employers may go out of business and/or file for 

bankruptcy or simply leave the Plan. 

In the case of the symphony orchestra segment of the AFM-EPF, this is not merely a 

hypothetical -- a number of symphony orchestras have done just that. For example, over the last 

several years, a number of orchestras have filed for bankruptcy and withdrawn from the Plan, 

including the Philadelphia, Syracuse, New Mexico, and Honolulu symphony orchestras. In many 

cases, the Plan received a fraction, and sometimes none, of the assessed withdrawal liability. 

Moreover, the AFM-EPF has frequently heard from symphony orchestras looking to reduce the 

burden of their contributions. Symphony orchestras are typically non-profit organizations 

working on tight budgets that are heavily reliant on donor income that is typically restricted to 

certain uses. Significant increases in pension contribution requirements are challenging in that 

environment. 

The Trustees are also aware that most non-union employers do not sponsor defined benefit plans. 

Contributing employers are competing with non-union employers that do not have legally 

required pension contribution obligations. Most of the employers’ non-union competitors 

maintain either no retirement benefits or, at best, 401(k) or 403(b) plans, which are not subject to 

the Code’s minimum funding requirements and place the investment risk on the employee. The 

Plan’s employers bear the burden of making contributions that are both contractually and legally 

required. 

AFMEPF0048
Even the AFM-represented employers face economic pressure to limit their defined benefit 

pension obligations, in some cases from employees themselves. A number of participating 

symphony orchestras have established defined contribution plans in the last decade. Musicians 

are hard pressed to devote more of their bargained compensation packages to a pension benefit 

that continues to decrease. 

Checklist item 19 – 5.03 How plan factors were taken into account 

In making the determination that all reasonable measures have been taken to avoid insolvency, 

the factors listed in Checklist item 18, and certain other factors set forth in Section 5.03 of the 

Revenue Procedure, were taken into account as follows or were not taken into account for the 

following reasons: 

Contribution levels 

As described in the rehabilitation plan set forth in Exhibit 7.09, when the rehabilitation plan was 

designed, the Trustees devoted a considerable amount of time and attention to considering the 

advantages and disadvantages of alternatives to the rehabilitation plan, including the possibility 

of further mandated increases to employers’ contribution rates. However, the Trustees ultimately 

concluded that due to the need to retain employers, it would be unreasonable and would involve 

considerable risk to the long-term health and viability of the Plan to require further contribution 

rate increases. Accordingly, the Trustees approved a 9% increase (starting at 4% in the first year 

and then rising thereafter) to the rate of contributions of all employers as part of the initial 

rehabilitation plan.

As also noted in the rehabilitation plan, the Trustees have continued to review this question over 

time. Based on their experience in the industry and in negotiating collective bargaining 

agreements that include contribution obligations to the Plan, the Trustees continue to believe that 

contribution rates and benefits are such that a further large across-the-board increase in the rate 

of contributions or reduction in benefits would create an unreasonable risk that contributing 

employers would seek to negotiate withdrawals from the Plan at a substantially increased rate, 

and that an increased number of bargaining units would cease their efforts to negotiate 

agreements requiring contributions to the Plan. 

Specifically, if contributions were raised further across the board, it is very likely that neither the 

participants nor contributing employers would find continuing value in participating at those 

rates in a retirement plan that has severely reduced accrual rates and slashed adjustable benefits. 

Moreover, further significant contribution increases, even if affordable for the employers, may 

result in lower negotiated wages for participants and/or decreased employer contributions to 

AFMEPF0049
health and other benefit plans covering these participants resulting in lower benefits from those 

plans. Putting aside the problem of an already lower level of pension benefits, if participants 

perceive a significant decrease in value in their total overall compensation – including wages, 

pension benefits and health benefits – the Trustees are concerned that they would be likely to 

encourage their employers to withdraw from the Plan. 

The Trustees recognized that with respect to the three largest groups of contributing employers, 

which together make up over 70% of the contributions, there are significant challenges in 

mandating increases. 

By way of background, the contribution breakdown among segments of the industry is as follows 

(including wage-based and non-wage based contributions, based on reporting for calendar year 

2018 as of May 9, 2019): 

Industry segment Percent of 2018 

contributions

2018 dollars contributed

Sound recording 2.67% $1,785,920

Sound recording demos and limited 

pressing

0.74% $493,200

Radio 0.11% $76,882

Motion picture/TV (including new use) 7.55% $5,051,665

Jingles (including new use and reuse) 3.06% $2,047,881

Symphonic 36.23% $24,242,880

Broadway 17.56% $11,749,084

Freelance and single engagements 18.03% $12,062,640

Multimedia and video game 0.10% $66,371

Local union/AFM/Plan staff 3.55% $2,372,529

Contributions without benefits attached* 10.42% $6,969,664

*Of this 10.42% in contributions, approximately 80% was attributable to streaming income 

under the Sound Recordings Labor Agreement and approximately 19% was attributable to the 

Film Markets Secondary Musicians Fund.

With respect to symphony orchestras, as noted above, there is concern about their ability to 

withstand significant contribution increases and concern about their ability to achieve a 

withdrawal through the bankruptcy process without paying their liability. 

Perhaps in this segment of the industry more than any other, the concerns about increased 

contributions resulting in lower negotiated wages for participants are very likely to materialize. 

If participants perceive a significant decrease in value in their total overall compensation – 

including wages, pension benefits and health benefits, they would likely not support the Plan and 

AFMEPF0050
encourage their employers to withdraw from it, or not be willing to strike in order to oppose a 

withdrawal.

With respect to freelance and single engagements, the Trustees are concerned, based on their 

knowledge and experience, that this source of contributions is most at risk if the Plan does not 

provide sufficient value for the amount being contributed. For example, this category includes 

single-engagement work, such as wedding band performances, where the band could simply 

decide to perform the work on a non-contributory basis, not report it to the union as covered 

work and keep the amount that would otherwise have been contributed to the Plan as additional 

compensation. Furthermore, many of these freelance and single engagement employers are 

entitled to the entertainment industry exception to withdrawal liability under ERISA Section 

4203(c), which weakens one typical impediment to an employer’s leaving a multiemployer 

pension fund. 

With respect to Broadway, as described in the Rationale for Contribution Income Assumptions 

section of Exhibit 6.03, employers are paying contributions based on a percentage of ticket 

revenue pursuant to a 1963 labor arbitration award involving most of the Broadway unions. 

Given the significant increase in revenues in recent years, contributions from this group of 

employers have translated into around 22% of wages for the last several years, far in excess of 

other groups of employers in the Plan (and in the multiemployer community generally). By way 

of comparison, Broadway made up 17.56% of the Plan’s contributions in 2018 but only 9.23% of 

the wages reported to the Plan. Further, Broadway shows continuously face operating cost 

pressures and more than three quarters of all shows never recoup their investments. Thus, it 

would be unreasonable to impose larger burdens on Broadway’s already high contribution rate.

Despite the challenges with respect to a large group of employers, in 2018, in light of the Plan’s 

very serious financial condition, the Trustees reluctantly amended the rehabilitation plan to 

require an additional 10% non-benefit bearing increase in the rate of contribution of all existing 

collective bargaining agreements as they renew. While the Trustees were concerned with 

possible disruption in the employer contribution base and participant base, they concluded that a 

modest additional increase would not have a deleterious effect if presented as part of an overall 

plan to protect the long-term solvency of the Plan. However, any further increase would likely 

cause the concerns described above to materialize. 

Instead, it was viewed as far more reasonable to allow the AFM and its local unions to negotiate 

increases on a contract-by-contract basis when they could be borne by the employers and 

accepted by participants.

Thus, the Trustees are confident that they have taken all reasonable measures with respect to 

contribution levels. 

AFMEPF0051
Level of benefit accruals, including any prior reductions in the rate of benefit accruals

As explained in the response to Checklist item 18, the Trustees have made a number of benefit 

accrual reductions over the last 15 years. The benefit reductions, when considered with 

contribution increases, have resulted in employers paying more for their employees to receive a 

smaller benefit. 

As noted in the response to Checklist item 12, there was an economic cost of $20 million per 

year for active participants when the Plan’s benefit multiplier was reduced from $2.00 to $1.00 

in 2010, as well as an approximate $90 million economic cost associated with changes made in 

the rehabilitation plan. These hundreds of millions of dollars in reductions do not even count all 

of the reductions prior to those events, including, for example, the multiplier reduction from 

$4.65 to $2.00 and prospective elimination of early retirement benefits.

The multiplier has remained at $1.00 for the last nine years. Such a multiplier is so low that the 

Pension Protection Act establishes it as the minimum that can be used in a default schedule in a 

rehabilitation plan. More important than how the Pension Protection Act characterizes this 

multiplier, however, is how participants perceive it. Participants have consistently expressed 

concern about the low level of the multiplier. The Trustees firmly believe based on feedback they 

have received over the last nine years that, if benefits were reduced any further, neither the 

participants nor contributing employers would find continuing value in participating in the Plan. 

Prior reductions, if any, of adjustable benefits under Code Section 432(e)(8) 

The response to Checklist item 18 details the significant reductions in adjustable benefits, 

including the elimination of early retirement subsidies for those who had a Pension Effective 

Date on or after June 1, 2010. As described in the preceding subsection, active participants have 

borne the burden of the reductions in adjustable benefits, just as they did the reductions in the 

accrual rates. The rehabilitation plan, which generally reduced adjustable benefits (because the 

multiplier had already been reduced in anticipation of the Plan’s entering critical status), 

represented $90 million in benefits eliminated for active participants. There are no significant 

adjustable benefits remaining in the Plan, and the Trustees concluded that any further reductions 

to active participants, either in the accrual rate described in the preceding subsection or the small 

adjustable benefits remaining, would undermine participant and employer support for the Plan. 

Any prior suspension of benefits under Code Section 432(e)(9) 

The Plan has not implemented any other benefit suspensions under Code Section 432(e)(9). 

AFMEPF0052
Measures undertaken by the plan sponsor to retain or attract contributing employers 

As explained in the response to Checklist item 18, the Trustees have taken a number of measures 

to try to retain or attract new contributing employers. The Plan’s experience with these efforts 

has been difficult, but the existence of withdrawal liability, among other things, has helped with 

the retention of employers. Given the limited options available, the Trustees concluded that in 

enacting the measures that they have, they have made every reasonable effort to protect the 

Plan’s solvency. The Trustees believe that the measure proposed in this application, as a whole, 

will provide the Plan its best chance of retaining – and possibly attracting – employers.

The impact on solvency of the subsidies and ancillary benefits available to active participants 

As described in the response to Checklist item 18, subsidies and ancillary benefits have generally 

been eliminated to the extent possible and reasonable. 

Early retirement and disability benefits are still available but are provided on an actuarially 

equivalent basis and do not have material cost to the Plan, so there is no material impact on the 

Plan’s solvency. Elimination of the pre-retirement benefit for unmarried participants with a 

beneficiary would not have a material impact on the Plan’s solvency. 

Compensation levels of active participants relative to employees in the participants’ industry 

generally

As explained in the response to Checklist item 18, compensation levels for active participants in 

the AFM-EPF are generally higher than those in the industry generally, which challenges 

contributing employers that compete with non-contributing employers. If contribution rates were 

to rise to the levels needed to sustain the Plan, employers would not be able to absorb them. Even 

if employers found a way to do so rather than withdraw from the Plan, such contribution 

increases would no doubt result in reduced wages to participants, despite the fact that their 

retirement benefits have been reduced dramatically.

Even now, the Plan’s funding problems have resulted in lower compensation for musicians. In 

some cases, musicians have voluntarily agreed to redirect compensation to the Plan. For 

example, as explained elsewhere in this application (Rationale for Contribution Income 

Assumptions section of Exhibit 6.03), musicians earn residuals from certain film and television 

work, which is paid to a separate fund called the Film Musicians Secondary Markets Fund. 

Those musicians voluntarily agreed to give up 1.5% of their residuals so that amount can be paid, 

instead, to the Plan as unallocated, non-benefit bearing contributions for which the musicians 

receive no pension credit. Similarly, as also explained in the Rationale for Contribution Income 

Assumptions section of Exhibit 6.03, under the record company collective bargaining agreement, 

called the Sound Recording Labor Agreement (“SRLA”), record companies pay a portion of 

AFMEPF0053
their yearly global music streaming revenue to three musician funds. Most of the money is split 

between the Plan and another separate fund that pays residuals to musicians, called the Sound 

Recordings Special Payments Fund (“Special Payments Fund”). In other words, the money the 

Plan receives comes out of the compensation the musicians would otherwise have received from 

the Special Payments Fund.

As their overall compensation is being reduced to help the Plan, musicians’ retirement benefits 

from the Plan have already been reduced dramatically over the last fifteen years, even apart from 

the reductions sought in this application. As explained elsewhere, benefit accrual rates have 

dropped over 400% and various other benefits (such as a partially subsidized early retirement) 

have been eliminated. Participants in the Plan are aware that a large portion of their 

contributions go towards the Plan’s underfunding and not their own retirement benefits. In that 

context, non-union musical work, without the burden of an underfunded pension plan, has 

become far more attractive and the Trustees are very concerned about flight from the Plan.

Competitive and other economic factors facing contributing employers

As explained in the response to Checklist item 18, the Trustees have considered the competitive 

pressures and financial constraints faced by contributing employers. In taking all reasonable 

measures, they have recognized that if they set the contribution requirements at a level that the 

employers cannot sustain, those employers may go out of business and/or file for bankruptcy or 

simply leave the Plan. 

As noted above, a number of major symphony orchestras have done just that. Indeed, many 

AFM-represented employers face economic pressure to limit their defined benefit pension 

obligations, and in many cases have established defined contribution plans to provide an 

alternative retirement vehicle for employees while limiting their liabilities to the Plan.

With respect to Broadway Theaters, as described elsewhere in this application (Rationale for 

Contribution Income Assumptions section of Exhibit 6.03) and above, employers are paying 

contributions based on a percentage of ticket revenue pursuant to a 1963 labor arbitration award 

involving most of the Broadway unions. Given the significant increase in ticket revenue in recent 

years, contributions from this group of employers have translated to around 22% of wages for the 

last several years, far in excess of other groups of employers in the Plan, and it would be 

unreasonable to impose larger burdens on Broadway’s already high contribution rate. Moreover, 

as noted above, Broadway shows continuously face operating cost pressures, and more than three 

quarters of all shows never recoup their investments. 

With respect to freelance and single engagement employers, the Trustees are concerned, based 

on their knowledge and experience, that this source of contributions is most at risk if the Plan 

imposes a higher contribution obligation, where the band could simply decide to perform the 

AFMEPF0054
work on a non-contributory basis, not report it to the union as covered work and keep the amount 

that would otherwise have been contributed to the Plan as additional compensation. 

Furthermore, many of these freelance and single engagement employers are entitled to the 

entertainment industry exception to withdrawal liability under ERISA Section 4203(c), which 

weakens one normal impediment to an employer leaving a multiemployer pension fund. 

In other segments of the industry, even where an employer has the assets to sustain large 

contribution increases, higher contribution rates will put the employers at a competitive 

disadvantage, making them far less likely to support the Plan. As noted above, were the 

employers to remain in the Plan and sustain further contribution increases, it would likely be at 

the expense of the wages of those very participants who have already seen their benefit accrual 

rate plummet. 

Checklist item 20 – 5.03 How factors under Code Section 432(e)(9)(C)(ii)(VIII-IX) were 

taken into account

In making the determination that all reasonable measures have been taken to avoid insolvency, 

the factors set forth in Code Section 432(e)(9)(C)(ii)(VIII-IX) were taken into account as follows 

or were not taken into account for the following reasons: 

Impact of benefit and contribution levels on retaining active participants and bargaining groups 

under the Plan 

As discussed in the response to Checklist item 19, the Trustees recognize that benefit and 

contribution levels have an effect on retaining active participants. In developing this application, 

the Trustees took into account all of the benefit reductions the active participants have 

experienced since 2004. Benefit accrual rates have been cut from $4.65 per $100 in 

contributions to $1.00 and various other valuable benefits (such as a partially subsidized early 

retirement) have been eliminated. The bulk of the increases in employer contributions that have 

been achieved over the last decade will be used to pay the benefits of deferred vested and retired

participants. The Trustees, based on experience in communicating with participants across the 

country and experience as collective bargaining representatives, know that there is a limit to 

what active participants will tolerate before they look for other retirement options. The Trustees 

also know that if there are no active employees, the Plan is not viable and all participants’ 

benefits – active, deferred vested and retired – are at risk.

Impact of past and anticipated contribution increases under the Plan on employer attrition and 

contribution levels 

As discussed in the response to Checklist item 19, the Trustees had to limit the contribution 

increase in the past in recognition of the fact that if they set the contribution requirements at a 

AFMEPF0055
level that the employers cannot sustain, those employers may go out of business and/or file for 

bankruptcy or simply leave the Plan. Because the Trustees limited those increases, the impact of 

past contribution increases on employer attrition and retention levels was not catastrophic.

However, the Trustees concluded that the contribution increases have had a negative effect. For 

example, as described above, a number of orchestras have filed for bankruptcy and withdrawn 

from the Plan, some of which cited their pension obligations as an issue. Moreover, the Trustees 

have concluded based on their experience and communications within the industry that, due to 

the combination of contribution increases and low benefit accrual rates, a significant amount of 

freelance and single engagement work, such as wedding band performances, ends up being 

performed on a non-contributory basis and not reported to the union or the Plan.

As described above, in 2018, the Trustees concluded that a 10% increase in the rate of 

contributions, on top of the increase originally imposed in the rehabilitation plan, would not have 

a deleterious effect if presented as part of an overall plan to protect the long-term solvency of the 

Plan. However, the Trustees further concluded that any further increase would likely cause a lack 

of support from both contributing employers and participants, resulting in significant employer 

attrition. 

Checklist item 21 – 5.04 Other factors considered

The Trustees took into account the following other factors in their determination that all 

reasonable measures have been taken to avoid insolvency: 

Legislative Engagement

As described in the response to Checklist item 17, the Trustees have advocated for a solution to 

the multiemployer legislative crisis that addresses the financial issues facing the Plan and treats 

its participants fairly. Among other things:

• The Trustees, the American Federation of Musicians and contributing employers met 

with legislators and their staffs to encourage them to either pass the Butch Lewis 

Act/Rehabilitation for Multiemployer Pensions Act or find a bipartisan solution that 

achieved similar results.

• The Trustees have written to legislators in opposition to proposals that purported to, but 

would not, adequately address the issues faced by the AFM-EPF.

• The AFM-EPF kept its participants and contributing employers informed of key 

legislative developments and encouraged its participants and contributing employers to 

AFMEPF0056
engage their legislators in dialogue regarding a legislative solution, providing tools to 

assist participants and contributing employers in doing so. 

• One Plan Trustee serves on the Board of Directors and one Plan Trustee serves on the 

Steering Committee of the National Coordinating Committee for Multiemployer Plans, in 

which capacity they are advocating for such a legislative solution. 

While the Trustees have been, and will continue to be, vigorous advocates for legislation, they 

have concluded that they have taken all reasonable measures in this regard and must take the 

steps necessary to ensure that the AFM-EPF is able to pay benefits for the long term. The 

Trustees have concluded that the stakes are too high to avoid taking action while waiting for 

Congress to act. The Trustees have recognized that if Congress passes legislation that allows the 

AFM-EPF to withdraw its application or roll back benefit reductions while still avoiding 

insolvency, then they can do just that. 

SECTION 6. OTHER REQUIRED INFORMATION

Checklist item 22 – 6.01 Proposed ballot 

See Exhibit 6.01 for a proposed ballot intended to satisfy the requirements of Code Section 

432(e)(9)(H)(iii) (without the statement in opposition to the proposed benefit suspension 

described in Code Section 432(e)(9)(H)(iii)(II), the individualized estimate that was provided as 

part of the notice described in Code Section 432(e)(9)(F), or the voting procedures as described 

in 26 CFR Section 1.432(e)(9)-1(h)(3)(i)(M)). 

Checklist item 23 – 6.02 Partition

The Plan is not requesting approval from the Pension Benefit Guaranty Corporation of a 

proposed partition under Section 4233 of ERISA. 

Checklist item 24 – 6.02 Partition information 

The Plan is not requesting approval from the Pension Benefit Guaranty Corporation of a 

proposed partition under Section 4233 of ERISA. 

Checklist item 25 – 6.03 Description of assumptions

Exhibit 6.03 contains the following information: 

AFMEPF0057
• a description of each of the assumptions used in the projections required under Sections 

3.01, 3.02, 4.02(1), 4.02(2), and 4.03 of the Revenue Procedure, 

• supporting evidence for the selection of those assumptions, and 

• if different assumptions are used for different purposes within the application, an 

explanation of any differences among the assumptions used for various purposes. 

Checklist item 26 – 6.04 Experience with critical assumptions

Exhibit 6.04(1) contains with respect to each of the 10 plan years immediately preceding the plan 

year in which this application is being submitted, a disclosure that separately identifies the 

following: 

• total contributions, 

• total contribution base units, 

• average contribution rates, 

• withdrawal liability payments, and 

• rate of return on plan assets. 

Exhibit 6.04(2) contains experience studies performed by the Plan actuary in the last 10 plan 

years.

Checklist item 27 – 6.05 Sensitivity of solvency ratio 

Exhibits 6.05(1-4) contain deterministic projections of the sensitivity of the Plan’s solvency ratio 

by taking into account more conservative assumptions of investment experience and future 

contribution base units than assumed elsewhere in this application. 

Specifically, Exhibits 6.05(1) through (4) contain the following separate projections calculated 

using the same assumptions as those used in Exhibit 4.02(1), except that:

(1) The assumed rate of return is reduced by 1 percentage point (Exhibit 6.05(1)). 

(2) The assumed rate of return is reduced by 2 percentage points (Exhibit 6.05(2)). 

(3) Future contribution base units increase or decrease at a rate of 1.2%, which is 

equal to the average annual rate of increase or decrease that the Plan 

experienced over the 10-year period described in section 6.04 of the Revenue 

Procedure. This assumes wage-based contributions increase at 1.2%, and no 

changes to non-wage-based, non-benefit bearing contributions (Exhibit 

AFMEPF0058
6.05(3)). 

(4) Future contribution base units increase at a rate of 0.2%, which is equal to the 

rate described in section 6.04(3) of the Revenue Procedure reduced by 1 

percentage point (Exhibit 6.05(4)). This assumes wage-based contributions 

increase at 0.2%, and no changes to non-wage-based, non-benefit bearing 

contributions.

The projections described in (3) and (4) were made without reflecting any adjustments to 

the projected benefit payments that result from the alternative assumptions regarding 

future contribution base units. 

Checklist item 28 – 6.06 Projection of funded percentage

Exhibit 6.06 contains an illustration, prepared on a deterministic basis, of the projected value of 

Plan assets, the accrued liability of the Plan (calculated using the unit credit funding method) and 

the funded percentage for each year in the Plan’s extended period, which ends with the plan year 

beginning April 1, 2051. 

Checklist item 29 – 6.07 Plan sponsor certification relating to plan amendments 

Exhibit 6.07 contains the certification of the Board of Trustees that if it receives final 

authorization to implement the suspension of benefits as described in Code Section 

432(e)(9)(H)(vi), and chooses to implement the authorized suspension, then, in addition to the 

Plan amendment implementing the suspension, the following Plan amendments will be timely 

adopted and not modified at any time thereafter before the suspension of benefits expires: 

(1) a Plan amendment providing that, in accordance with Code Section

432(e)(9)(C)(ii), the benefit suspension will cease as of the first day of the first plan year

following the plan year in which the Board of Trustees fails to maintain a written record 

of its determination that both: (a) all reasonable measures to avoid insolvency continue 

to be taken during the period of the benefit suspension; and (b) the Plan would not be 

projected to avoid insolvency if no suspension of benefits were applied under the Plan; 

and

(2) a Plan amendment providing that any future benefit improvements must satisfy

the requirements of Code Section 432(e)(9)(E).

Checklist item 30 – 6.08 Whether plan is described in Code Section 432(e)(9)(D)(vii)

The Plan is not a plan described in Code Section 432(e)(9)(D)(vii).

AFMEPF0059
Checklist item 31 – 6.09 Narrative statement 

Introduction

The United States currently faces a worsening multiemployer pension crisis. One recent report 

estimated that more than 120 multiemployer pension plans across the country will become 

insolvent over the next two decades. These plans cover 1.3 million people and they are 

underfunded by nearly $49 billion. The AFM-EPF is not immune to the forces driving this 

crisis.

The Plan is in critical and declining status due to an historic convergence of circumstances. 

Despite increases in contribution rates, development of new sources of contributions, dramatic 

decreases in the benefit accrual rate, elimination of early retirement subsidies and elimination of 

other adjustable benefits, the Plan has been unable to recover from the 2008-2009 Great 

Financial Crisis. The level of contributions after the stock market crash and investment returns, 

while good, are not enough to overcome the impact of the Plan’s increasing negative cash flow, 

driven by its mature demographics and legacy benefit liability from earlier benefit increases.

Historical Context

The Plan, like many other multiemployer plans, was a robust, healthy pension fund through the 

late 1990s. For example, in 1999, the Plan was 139% funded, with its assets far exceeding its 

liabilities. Because of this overfunding, the then current Plan’s actuaries advised the then current 

Trustees that the Plan could afford to increase its multiplier. Based on this advice, the Trustees 

approved several multiplier increases over time and by January 1, 2000, these increases resulted 

in a $4.65 multiplier for retirements at age 65, the Plan's normal retirement age. Accordingly, the 

monthly benefit (at age 65 in a single life annuity form) was $4.65 for every $100 in 

contributions.

These increases applied not only to benefits that would be earned in the future. They also applied 

to benefits that all participants had already earned in the past, including for retirees. At the time 

these decisions were made, the Trustees were advised by their actuaries that the Plan could 

afford the benefits that it was promising, and as noted, the Plan was still 133% funded after the 

last increase was approved. 

But the Plan, like so many others, was hit by a combination of negative developments in the first 

decade of the 2000s. First, the dot-com bubble burst, and then, just as the Plan had recovered 

from those investment losses and achieved a funded percentage of 109%, the 2008-2009 Great 

Financial Crisis hit. By the end of that Crisis, the Plan had a huge gap between its liabilities and 

its assets and was 63% funded.

AFMEPF0060



Checklist item 37 – 7.06 Plan documents

Exhibit 7.06 contains the most recent Plan document, including all amendments adopted since 

the last restatement. Exhibit 7.06(1) contains the most recent summary plan description with 

summaries of material modifications. Exhibit 7.06(2) contains the most recent determination 

letter issued to the Plan.

Checklist item 38 – 7.07 Collective bargaining and side agreements

Exhibit 7.07 contains excerpts from collective bargaining agreements and side agreements (such 

as participation agreements and reciprocity agreements) pursuant to which the Plan is 

maintained. The excerpts include language from the portion of collective bargaining agreements 

or side agreements relevant to the Plan or proposed suspension. 

Given that the Plan has thousands of collective bargaining and participation agreements, Exhibit 

7.07 contains a sample of the language from these agreements. Specifically, out of 2,582 

collective bargaining agreements and participation agreements, Exhibit 7.07 includes excerpts 

from 705 agreements consisting of the following: 

(1) Excerpts from all 680 agreements that have unique language (Groups 1-3). These 

agreements are organized into three groups, individual CBAs; Memoranda of 

Agreement and Letters of Adherence; and special extension agreements 

implemented by the Plan for contribution increases pursuant to the 2017 

rehabilitation plan update. 

(2) Excerpts from 19 out of 375 agreements that have language promulgated by the 

Union (either a Local or the AFM) (Group 4). These agreements fall into 19 

categories that include master agreements promulgated by a particular Local for 

employers in its jurisdiction and agreements promulgated by the AFM or Locals 

for employers in particular industries. 

(3) Excerpts from 3 out of 736 collective bargaining agreements with language 

promulgated by the Plan for single-engagement employers (Group 5), 

representing different types of single engagement contracts. 

(4) Excerpts from 2 out of 632 participation agreements with language promulgated 

by the Plan for single-engagement employers (Group 6). These agreements are 

all identical in material respects.

(5) Excerpts from 2 out of 141 participation agreements with language promulgated 

by the Plan for Union employees (Group 7). These agreements are all identical in 

AFMEPF0064
material respects. 

Checklist item 39 – 7.08 Annual return

Exhibit 7.08 contains the following required excerpts from the most recently filed Form 5500: 

• Pages 1 and 2 of the Form 5500, without attachments or schedules 

• The Schedule MB, including attachments 

• The Schedule R, including attachments 

• The accountant’s report under Section 103(a)(3) of ERISA 

Checklist item 40 – 7.09 Rehabilitation plan

Exhibit 7.09 contains the Plan’s rehabilitation plan described in Code Section 432(e)(3) as most 

recently updated. There is only one contribution and benefit schedule under the rehabilitation 

plan. 

Checklist item 41 – 7.10 Valuation reports

Exhibit 7.10 contains the two most recent actuarial valuation reports for the Plan. 

Checklist item 42 – 7.11 Completed checklist

The completed checklist, which has been signed and dated by authorized Trustees who are 

current members of the Board of Trustees, is included at the beginning of this application. 

SECTION 8. RESUBMISSION REVIEW

Checklist item 43 – 8.01/8.02 Resubmission

This application is not being submitted for resubmission review. 

AFMEPF0065


Exhibit 3.01 

Plan Actuary’s Certification of Critical and Declining Status

AFMEPF0068



-2-

American Federation of Musicians & Employers’ Pension Fund

PPA Actuarial Certification for Plan Year Beginning April 1, 2019

Funding Status Projection Results

An accumulated funding deficiency is projected to occur for the current Plan year ending

March 31, 2020.

The funded percentage as of April 1, 2019 is projected to be 60.0%.

The Plan fails tests under both IRC Section 432(b)(2)(B) and IRC Section 432(b)(2)(C), used to 

determine whether the Plan is in critical status.

The ratio of inactive to active participants as of April 1, 2018 is 1.43.

The Plan is projected to become insolvent during the Plan year ending March 31, 2037.

PPA Certification

I hereby certify that the American Federation of Musicians & Employers’ Pension Fund is 

considered “critical and declining” under IRC Section 432(b)(6) for the Plan year beginning April 

1, 2019, as defined in the Pension Protection Act of 2006 as amended by the Multiemployer 

Pension Reform Act of 2014 (“MPRA”).

Further, I hereby certify that to the best of my knowledge and belief, the actuarial assumptions 

employed in preparing this certification are individually reasonable and represent my best estimate 

of future experience. Additionally, the “projected industry activity” assumption, as required under

IRC Section 432(b)(3)(B)(iii), has been based on input provided by the Board of Trustees.

Scheduled Progress

The Pension Protection Act (PPA) requires the actuary to certify whether the plan is making 

scheduled progress in meeting the requirements of its Rehabilitation Plan. The Rehabilitation Plan 

for the American Federation of Musicians & Employers’ Pension Fund was adopted in April 2010 

which reduced certain benefits and increased the Plan’s contribution rates. The Trustees 

determined using reasonable actuarial assumptions and methods that they were unable to adopt a 

Rehabilitation Plan that would enable the Plan to emerge from critical status by the end of the tenyear Rehabilitation Period on March 31, 2023 which began on April 1, 2013. As a result, the 

Trustees adopted a Rehabilitation Plan that, in their judgment, consisted of all reasonable measures 

to either emerge from critical status by a later date than the ten-year period mentioned above or 

forestall insolvency. The Trustees revised the Rehabilitation Plan effective June 27, 2016 such that

in their judgment, it consisted of all reasonable measures to forestall insolvency. The 

Rehabilitation Plan contribution schedule has been updated effective June, 2018 to require a 10% 

increase in the rate of contributions with such increases not considered when calculating a pension 

benefit. As required under the PPA, the Trustees have been and will continue to review the 

Rehabilitation Plan annually. Based on implementation of the Rehabilitation Plan and reflecting 

AFMEPF0072

-4-

American Federation of Musicians & Employers’ Pension Fund

PPA Actuarial Certification for Plan Year Beginning April 1, 2019

Summary of Assumptions/Methods

Our projections are based on:

 April 1, 2018 participant data and April 1, 2018 actuarial valuation results, as 

described in the actuarial report for the Plan year ended March 31, 2019.

 April 1, 2019 unaudited assets and on investment performance and the summary of 

receipts and disbursements for the year ended March 31, 2019 provided by the Fund 

office.

 Transition to the target asset allocation assumed to be completed in the plan year 

ending March 31, 2022, to: 21% U.S. equity, 14% developed market equity, 5% 

emerging market equity, 12% investment grade bonds, 15% private equity, 13% 

private credit, 17% hedge funds, and 3% real estate.

 Investment returns after March 31, 2019 are based on the Fund’s target asset 

allocation and 2018 Horizon 10-year capital market survey assumptions for first 10 

years and 2018 Horizon 20-year capital market survey assumptions thereafter. The 

assumed rates of return on market assets (net of investment-related administrative 

expenses) for every year after the plan year ended March 31, 2019 are as follows:

- April 1, 2019 through March 30, 2020: 5.96%

- April 1, 2020 through March 30, 2021: 6.41%

- April 1, 2021 through March 30, 2022: 6.55%

- April 1, 2022 through March 30, 2023: 6.63%

- April 1, 2023 through March 30, 2024: 6.73%

- April 1, 2024 through March 30, 2025: 6.82%

- April 1, 2025 through March 30, 2026: 6.82%

- April 1, 2026 through March 30, 2027: 6.82%

- April 1, 2027 through March 30, 2028: 6.82%

- On and after April 1, 2028: 7.68%

 No future asset gains or losses other than the gains or losses related to the asset 

smoothing method.

 An assumption that the active population will remain stable for each plan year after 

March 31, 2019.

 Input from the Fund’s Board of Trustees that earnings will increase 3.00% per year.

AFMEPF0074
-5-

American Federation of Musicians & Employers’ Pension Fund

PPA Actuarial Certification for Plan Year Beginning April 1, 2019

Summary of Assumptions/Methods (continued)

 An update to the Rehabilitation Plan contribution schedule adopted June 2018 to 

require a 10% increase in the rate of contributions with such increases not 

considered when calculating a pension benefit with 25% of collective bargaining 

agreements generally expected to expire over each of the next four years and be 

renewed with the noted contribution increase.

 Contributions which do not generate benefits from streaming income received 

pursuant to the Sound Recording Labor Agreement as follows:

- April 1, 2019 through March 30, 2020: $6,000,000

- On and after April 1, 2020: increasing at 3.00% per year

 Input from the Fund’s Board of Trustees that contributions which do not generate 

benefits will be received pursuant to an agreement with Film Musicians Secondary 

Markets Fund that were in the amount of $1,712,564 for the period from April 1, 

2018 through March 30, 2019 will increase at 3.00% per year thereafter.

 All other actuarial assumptions, methods and plan provisions being the same as 

those used to determine April 1, 2018 actuarial valuation results, except as follows:

-

- Administrative expenses are assumed to increase by $1,000,000 for the plan 

year ending March 31, 2020

- Administrative expenses are assumed to increase by 2.25% for each plan 

year after March 31, 2020

AFMEPF0075
-6-

American Federation of Musicians & Employers’ Pension Fund

PPA Actuarial Certification for Plan Year Beginning April 1, 2019

Plan Identification

Name: American Federation of Musicians & Employers’ Pension Fund

EIN: 51-6120204

Plan Number: 001

Address: 14 Penn Plaza, 12th Floor

New York, New York 10117-0262

Telephone Number: (800) 833-8065 or (212) 284-1200

AFMEPF0076
Exhibit 3.02(1) 

Deterministic Projection of Current Plan without Proposed Suspension

AFMEPF0077


Exhibit 3.02(2) 

Deterministic Projection with Proposed Suspension

AFMEPF0080






Exhibit 4.01 

Demonstration that Limitations on Individual Suspensions Are Satisfied

AFMEPF0087























Exhibit 4.02(1) 

Deterministic Projection that Proposed Suspension Is Reasonably Estimated to Avoid 

Insolvency

AFMEPF0111



Exhibit 4.02(2) 

Stochastic Projection that Proposed Suspension Is Reasonably Estimated to Avoid 

Insolvency 

AFMEPF0115

Exhibit 4.03(1) 

Deterministic Demonstration that Proposed Suspension Is Reasonably Estimated Not to 

Materially Exceed the Level Necessary to Avoid Insolvency

AFMEPF0117



Exhibit 4.03(2) 

Stochastic Demonstration that Proposed Suspension Is Reasonably Estimated Not to 

Materially Exceed the Level Necessary to Avoid Insolvency 

 

AFMEPF0121

Exhibit 4.04 

Distribution of Proposed Suspension for Plan

AFMEPF0123













Exhibit 4.05(1)A 

Individual Notices

AFMEPF0137







Exhibit 4.05(1)B 

Sample Individual Estimates

AFMEPF0145


Estimate #1 | Pension ID Number: 1 | Page 3

Data and Assumptions (continued from the previous page)

This estimate is based on the following assumptions and projections:

● You will have 33 years of vesting service and pension credit in the Plan as of December 31, 2020.

● You will be 74 years and 7 months as of January 31, 2021.

● Your projected PBGC-guaranteed benefit assumes no changes to applicable law. 

PBGC Guaranteed Benefits

If the Plan does not have enough money to pay benefits, your monthly benefit would be no larger than the amount 

guaranteed by the PBGC. The amount of your monthly benefit guaranteed by the PBGC is estimated to be $1,179.75 as of 

January 1, 2021.

Absent a change in the law, the PBGC currently projects its multiemployer program will become insolvent by the end of its 

2025 fiscal year. If the PBGC were to become insolvent it would not be able to pay the full guaranteed benefit. In that case, 

your benefit could be much less than even the current PBGC guaranteed amount.

Questions?

If you have questions about the proposed reduction or this benefit estimate, please contact the:

Benefits Service Center at 800-725-4478

Specially-trained representatives are available to answer your questions about the benefit reduction Monday – Friday, 

8:00 a m. – 8:00 p m. ET.

For requests and information for other than MPRA benefit reductions, you can submit your question using the ‘Contact Us’ 

form at afm-epf.org.

AFMEPF0148
Estimate #1 | Pension ID Number: 1 | Page 4

Page intentionally left blank.

AFMEPF0149


Estimate #2 | Pension ID Number: 2 | Page 3

Data and Assumptions (continued from the previous page)

This estimate is based on the following assumptions and projections:

● You will have 30.75 years of vesting service and pension credit in the Plan as of December 31, 2020.

● You will be 72 years and 1 month as of January 31, 2021.

● Your projected PBGC-guaranteed benefit assumes no changes to applicable law. 

PBGC Guaranteed Benefits

If the Plan does not have enough money to pay benefits, your monthly benefit would be no larger than the amount 

guaranteed by the PBGC. The amount of your monthly benefit guaranteed by the PBGC is estimated to be $644.01 as of 

January 1, 2021.

Absent a change in the law, the PBGC currently projects its multiemployer program will become insolvent by the end of its 

2025 fiscal year. If the PBGC were to become insolvent it would not be able to pay the full guaranteed benefit. In that case, 

your benefit could be much less than even the current PBGC guaranteed amount.

Questions?

If you have questions about the proposed reduction or this benefit estimate, please contact the:

Benefits Service Center at 800-725-4478

Specially-trained representatives are available to answer your questions about the benefit reduction Monday – Friday, 

8:00 a m. – 8:00 p m. ET.

For requests and information for other than MPRA benefit reductions, you can submit your question using the ‘Contact Us’ 

form at afm-epf.org.

AFMEPF0152
Estimate #2 | Pension ID Number: 2 | Page 4

Page intentionally left blank.

AFMEPF0153








Estimate #6 | Pension ID Number: 6 | Page 3

Data and Assumptions (continued from the previous page)

This estimate is based on the following assumptions and projections:

● You will have 24.5 years of vesting service and pension credit in the Plan as of December 31, 2020.

● You will be 76 years and 0 months as of January 31, 2021.

● Your projected PBGC-guaranteed benefit assumes no changes to applicable law. 

PBGC Guaranteed Benefits

If the Plan does not have enough money to pay benefits, your monthly benefit would be no larger than the amount 

guaranteed by the PBGC. The amount of your monthly benefit guaranteed by the PBGC is estimated to be $632.15 as of 

January 1, 2021.

Absent a change in the law, the PBGC currently projects its multiemployer program will become insolvent by the end of its 

2025 fiscal year. If the PBGC were to become insolvent it would not be able to pay the full guaranteed benefit. In that case, 

your benefit could be much less than even the current PBGC guaranteed amount.

Questions?

If you have questions about the proposed reduction or this benefit estimate, please contact the:

Benefits Service Center at 800-725-4478

Specially-trained representatives are available to answer your questions about the benefit reduction Monday – Friday, 

8:00 a m. – 8:00 p m. ET.

For requests and information for other than MPRA benefit reductions, you can submit your question using the ‘Contact Us’ 

form at afm-epf.org.

AFMEPF0162
Estimate #6 | Pension ID Number: 6 | Page 4

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AFMEPF0163


Estimate #7 | Pension ID Number: 7 | Page 3

Data and Assumptions (continued from the previous page)

This estimate is based on the following assumptions and projections:

● You will have 21 years of vesting service and pension credit in the Plan as of December 31, 2020.

● You will be 72 years and 2 months as of January 31, 2021.

● Your projected PBGC-guaranteed benefit assumes no changes to applicable law. 

PBGC Guaranteed Benefits

If the Plan does not have enough money to pay benefits, your monthly benefit would be no larger than the amount 

guaranteed by the PBGC. The amount of your monthly benefit guaranteed by the PBGC is estimated to be $109.11 as of 

January 1, 2021.

Absent a change in the law, the PBGC currently projects its multiemployer program will become insolvent by the end of its 

2025 fiscal year. If the PBGC were to become insolvent it would not be able to pay the full guaranteed benefit. In that case, 

your benefit could be much less than even the current PBGC guaranteed amount.

Questions?

If you have questions about the proposed reduction or this benefit estimate, please contact the:

Benefits Service Center at 800-725-4478

Specially-trained representatives are available to answer your questions about the benefit reduction Monday – Friday, 

8:00 a m. – 8:00 p m. ET.

For requests and information for other than MPRA benefit reductions, you can submit your question using the ‘Contact Us’ 

form at afm-epf.org.

AFMEPF0166
Estimate #7 | Pension ID Number: 7 | Page 4

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AFMEPF0167

Estimate #8 | Pension ID Number: 8 | Page 2

Data and Assumptions

All estimates shown in this statement are the “gross” amount and do not reflect tax withholding or any other deductions. The 

benefit you receive beginning January 1, 2021 will be based on the assumptions and projections shown in this estimate and 

may need to be adjusted later once the final data is collected.

This estimate is based on the following information from Plan records:

● Your status as of April 1, 2019 is retired participant. 

● You have 12 years of vesting service and pension credit under the Plan as of December 31, 2018.

● Your date of birth is October 15, 1939.

● The portion of your benefit that is based on disability is $0.00.

This estimate is based on the following assumptions and projections:

● You will have 12 years of vesting service and pension credit in the Plan as of December 31, 2020.

● You will be 81 years and 3 months as of January 31, 2021.

● Your projected PBGC-guaranteed benefit assumes no changes to applicable law. 

PBGC Guaranteed Benefits

If the Plan does not have enough money to pay benefits, your monthly benefit would be no larger than the amount guaranteed 

by the PBGC. The amount of your monthly benefit guaranteed by the PBGC is estimated to be $165.53 as of January 1, 2021.

Absent a change in the law, the PBGC currently projects its multiemployer program will become insolvent by the end of its 

2025 fiscal year. If the PBGC were to become insolvent it would not be able to pay the full guaranteed benefit. In that case, 

your benefit could be much less than even the current PBGC guaranteed amount.

Questions?

If you have questions about the proposed reduction or this benefit estimate, please contact the:

Benefits Service Center at 800-725-4478

Specially-trained representatives are available to answer your questions about the benefit reduction Monday – Friday, 

8:00 a m. – 8:00 p m. ET.

For requests and information for other than MPRA benefit reductions, you can submit your question using the ‘Contact Us’ 

form at afm-epf.org.

AFMEPF0169






Estimate #11 | Pension ID Number: 11 | Page 3

Data and Assumptions (continued from the previous page)

This estimate is based on the following assumptions and projections:

● You will have 8 years of vesting service and pension credit in the Plan as of December 31, 2020.

● You will be 78 years and 3 months as of January 31, 2021.

● You are no longer receiving Benefit Contributions.

● Your projected PBGC-guaranteed benefit assumes no changes to applicable law. 

PBGC Guaranteed Benefits

If the Plan does not have enough money to pay benefits, your monthly benefit would be no larger than the amount 

guaranteed by the PBGC. The amount of your monthly benefit guaranteed by the PBGC is estimated to be $101.35 as of 

January 1, 2021.

Absent a change in the law, the PBGC currently projects its multiemployer program will become insolvent by the end of its 

2025 fiscal year. If the PBGC were to become insolvent it would not be able to pay the full guaranteed benefit. In that case, 

your benefit could be much less than even the current PBGC guaranteed amount.

Questions?

If you have questions about the proposed reduction or this benefit estimate, please contact the:

Benefits Service Center at 800-725-4478

Specially-trained representatives are available to answer your questions about the benefit reduction Monday – Friday, 

8:00 a m. – 8:00 p m. ET.

For requests and information for other than MPRA benefit reductions, you can submit your question using the ‘Contact Us’ 

form at afm-epf.org.

AFMEPF0176
Estimate #11 | Pension ID Number: 11 | Page 4

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AFMEPF0177


Estimate #12 | Pension ID Number: 12 | Page 3

Data and Assumptions (continued from the previous page)

This estimate is based on the following assumptions and projections:

● You will have 37.5 years of vesting service and pension credit in the Plan as of December 31, 2020.

● You will be 79 years and 7 months as of January 31, 2021.

● Your projected PBGC-guaranteed benefit assumes no changes to applicable law. 

PBGC Guaranteed Benefits

If the Plan does not have enough money to pay benefits, your monthly benefit would be no larger than the amount 

guaranteed by the PBGC. The amount of your monthly benefit guaranteed by the PBGC is estimated to be $420.69 as of 

January 1, 2021.

Absent a change in the law, the PBGC currently projects its multiemployer program will become insolvent by the end of its 

2025 fiscal year. If the PBGC were to become insolvent it would not be able to pay the full guaranteed benefit. In that case, 

your benefit could be much less than even the current PBGC guaranteed amount.

Questions?

If you have questions about the proposed reduction or this benefit estimate, please contact the:

Benefits Service Center at 800-725-4478

Specially-trained representatives are available to answer your questions about the benefit reduction Monday – Friday, 

8:00 a m. – 8:00 p m. ET.

For requests and information for other than MPRA benefit reductions, you can submit your question using the ‘Contact Us’ 

form at afm-epf.org.

AFMEPF0180
Estimate #12 | Pension ID Number: 12 | Page 4

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AFMEPF0181


Estimate #13 | Pension ID Number: 13 | Page 3

Data and Assumptions (continued from the previous page)

This estimate is based on the following assumptions and projections:

● You will have 46.5 years of vesting service and pension credit in the Plan as of December 31, 2020.

● You will be 75 years and 9 months as of January 31, 2021.

● You will receive the same level of Benefit Contribution in 2019 and 2020 that you did in 2018, 

plus a 2.25% annual increase.

● Your projected PBGC-guaranteed benefit assumes no changes to applicable law. 

PBGC Guaranteed Benefits

If the Plan does not have enough money to pay benefits, your monthly benefit would be no larger than the amount 

guaranteed by the PBGC. The amount of your monthly benefit guaranteed by the PBGC is estimated to be $983.93 as of 

January 1, 2021.

Absent a change in the law, the PBGC currently projects its multiemployer program will become insolvent by the end of its 

2025 fiscal year. If the PBGC were to become insolvent it would not be able to pay the full guaranteed benefit. In that case, 

your benefit could be much less than even the current PBGC guaranteed amount.

Questions?

If you have questions about the proposed reduction or this benefit estimate, please contact the:

Benefits Service Center at 800-725-4478

Specially-trained representatives are available to answer your questions about the benefit reduction Monday – Friday, 

8:00 a m. – 8:00 p m. ET.

For requests and information for other than MPRA benefit reductions, you can submit your question using the ‘Contact Us’ 

form at afm-epf.org.

AFMEPF0184
Estimate #13 | Pension ID Number: 13 | Page 4

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AFMEPF0185


Estimate #14 | Pension ID Number: 14 | Page 3

Data and Assumptions (continued from the previous page)

This estimate is based on the following assumptions and projections:

● You will have 21 years of vesting service and pension credit in the Plan as of December 31, 2020.

● You will be 78 years and 11 months as of January 31, 2021.

● Your projected PBGC-guaranteed benefit assumes no changes to applicable law. 

PBGC Guaranteed Benefits

If the Plan does not have enough money to pay benefits, your monthly benefit would be no larger than the amount 

guaranteed by the PBGC. The amount of your monthly benefit guaranteed by the PBGC is estimated to be $750.75 as of 

January 1, 2021.

Absent a change in the law, the PBGC currently projects its multiemployer program will become insolvent by the end of its 

2025 fiscal year. If the PBGC were to become insolvent it would not be able to pay the full guaranteed benefit. In that case, 

your benefit could be much less than even the current PBGC guaranteed amount.

Questions?

If you have questions about the proposed reduction or this benefit estimate, please contact the:

Benefits Service Center at 800-725-4478

Specially-trained representatives are available to answer your questions about the benefit reduction Monday – Friday, 

8:00 a m. – 8:00 p m. ET.

For requests and information for other than MPRA benefit reductions, you can submit your question using the ‘Contact Us’ 

form at afm-epf.org.

AFMEPF0188
Estimate #14 | Pension ID Number: 14 | Page 4

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AFMEPF0189


Estimate #15 | Pension ID Number: 15 | Page 3

Data and Assumptions (continued from the previous page)

This estimate is based on the following assumptions and projections:

● You will have 34.25 years of vesting service and pension credit in the Plan as of December 31, 2020.

● You will be 78 years and 1 month as of January 31, 2021.

● Your projected PBGC-guaranteed benefit assumes no changes to applicable law. 

PBGC Guaranteed Benefits

If the Plan does not have enough money to pay benefits, your monthly benefit would be no larger than the amount 

guaranteed by the PBGC. The amount of your monthly benefit guaranteed by the PBGC is estimated to be $650.17 as of 

January 1, 2021.

Absent a change in the law, the PBGC currently projects its multiemployer program will become insolvent by the end of its 

2025 fiscal year. If the PBGC were to become insolvent it would not be able to pay the full guaranteed benefit. In that case, 

your benefit could be much less than even the current PBGC guaranteed amount.

Questions?

If you have questions about the proposed reduction or this benefit estimate, please contact the:

Benefits Service Center at 800-725-4478

Specially-trained representatives are available to answer your questions about the benefit reduction Monday – Friday, 

8:00 a m. – 8:00 p m. ET.

For requests and information for other than MPRA benefit reductions, you can submit your question using the ‘Contact Us’ 

form at afm-epf.org.

AFMEPF0192
Estimate #15 | Pension ID Number: 15 | Page 4

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AFMEPF0193


Estimate #16 | Pension ID Number: 16 | Page 3

Data and Assumptions (continued from the previous page)

This estimate is based on the following assumptions and projections:

● You will have 32 years of vesting service and pension credit in the Plan as of December 31, 2020.

● You will be 75 years and 11 months as of January 31, 2021.

● Your projected PBGC-guaranteed benefit assumes no changes to applicable law. 

PBGC Guaranteed Benefits

If the Plan does not have enough money to pay benefits, your monthly benefit would be no larger than the amount 

guaranteed by the PBGC. The amount of your monthly benefit guaranteed by the PBGC is estimated to be $793.70 as of 

January 1, 2021.

Absent a change in the law, the PBGC currently projects its multiemployer program will become insolvent by the end of its 

2025 fiscal year. If the PBGC were to become insolvent it would not be able to pay the full guaranteed benefit. In that case, 

your benefit could be much less than even the current PBGC guaranteed amount.

Questions?

If you have questions about the proposed reduction or this benefit estimate, please contact the:

Benefits Service Center at 800-725-4478

Specially-trained representatives are available to answer your questions about the benefit reduction Monday – Friday, 

8:00 a m. – 8:00 p m. ET.

For requests and information for other than MPRA benefit reductions, you can submit your question using the ‘Contact Us’ 

form at afm-epf.org.

AFMEPF0196
Estimate #16 | Pension ID Number: 16 | Page 4

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AFMEPF0197


Estimate #17 | Pension ID Number: 17 | Page 3

Data and Assumptions (continued from the previous page)

This estimate is based on the following assumptions and projections:

● You will have 44.5 years of vesting service and pension credit in the Plan as of December 31, 2020.

● You will be 76 years and 2 months as of January 31, 2021.

● Your projected PBGC-guaranteed benefit assumes no changes to applicable law. 

PBGC Guaranteed Benefits

If the Plan does not have enough money to pay benefits, your monthly benefit would be no larger than the amount 

guaranteed by the PBGC. The amount of your monthly benefit guaranteed by the PBGC is estimated to be $1,590.88 as of 

January 1, 2021.

Absent a change in the law, the PBGC currently projects its multiemployer program will become insolvent by the end of its 

2025 fiscal year. If the PBGC were to become insolvent it would not be able to pay the full guaranteed benefit. In that case, 

your benefit could be much less than even the current PBGC guaranteed amount.

Questions?

If you have questions about the proposed reduction or this benefit estimate, please contact the:

Benefits Service Center at 800-725-4478

Specially-trained representatives are available to answer your questions about the benefit reduction Monday – Friday, 

8:00 a m. – 8:00 p m. ET.

For requests and information for other than MPRA benefit reductions, you can submit your question using the ‘Contact Us’ 

form at afm-epf.org.

AFMEPF0200
Estimate #17 | Pension ID Number: 17 | Page 4

Page intentionally left blank.

AFMEPF0201


Estimate #18 | Pension ID Number: 18 | Page 3

Data and Assumptions (continued from the previous page)

This estimate is based on the following assumptions and projections:

● You will have 8.5 years of vesting service and pension credit in the Plan as of December 31, 2020.

● You will be 77 years and 7 months as of January 31, 2021.

● Your projected PBGC-guaranteed benefit assumes no changes to applicable law. 

PBGC Guaranteed Benefits

If the Plan does not have enough money to pay benefits, your monthly benefit would be no larger than the amount 

guaranteed by the PBGC. The amount of your monthly benefit guaranteed by the PBGC is estimated to be $303.88 as of 

January 1, 2021.

Absent a change in the law, the PBGC currently projects its multiemployer program will become insolvent by the end of its 

2025 fiscal year. If the PBGC were to become insolvent it would not be able to pay the full guaranteed benefit. In that case, 

your benefit could be much less than even the current PBGC guaranteed amount.

Questions?

If you have questions about the proposed reduction or this benefit estimate, please contact the:

Benefits Service Center at 800-725-4478

Specially-trained representatives are available to answer your questions about the benefit reduction Monday – Friday, 

8:00 a m. – 8:00 p m. ET.

For requests and information for other than MPRA benefit reductions, you can submit your question using the ‘Contact Us’ 

form at afm-epf.org.

AFMEPF0204
Estimate #18 | Pension ID Number: 18 | Page 4

Page intentionally left blank.

AFMEPF0205


Estimate #19 | Pension ID Number: 19 | Page 3

Data and Assumptions (continued from the previous page)

This estimate is based on the following assumptions and projections:

● You will have 37.25 years of vesting service and pension credit in the Plan as of December 31, 2020.

● You will be 77 years and 8 months as of January 31, 2021.

● You will receive the same level of Benefit Contribution in 2019 and 2020 that you did in 2018, 

plus a 2.25% annual increase.

● Your projected PBGC-guaranteed benefit assumes no changes to applicable law. 

PBGC Guaranteed Benefits

If the Plan does not have enough money to pay benefits, your monthly benefit would be no larger than the amount 

guaranteed by the PBGC. The amount of your monthly benefit guaranteed by the PBGC is estimated to be $623.69 as of 

January 1, 2021.

Absent a change in the law, the PBGC currently projects its multiemployer program will become insolvent by the end of its 

2025 fiscal year. If the PBGC were to become insolvent it would not be able to pay the full guaranteed benefit. In that case, 

your benefit could be much less than even the current PBGC guaranteed amount.

Questions?

If you have questions about the proposed reduction or this benefit estimate, please contact the:

Benefits Service Center at 800-725-4478

Specially-trained representatives are available to answer your questions about the benefit reduction Monday – Friday, 

8:00 a m. – 8:00 p m. ET.

For requests and information for other than MPRA benefit reductions, you can submit your question using the ‘Contact Us’ 

form at afm-epf.org.

AFMEPF0208
Estimate #19 | Pension ID Number: 19 | Page 4

Page intentionally left blank.

AFMEPF0209


Estimate #20 | Pension ID Number: 20 | Page 3

Data and Assumptions (continued from the previous page)

This estimate is based on the following assumptions and projections:

● You will have 49.5 years of vesting service and pension credit in the Plan as of December 31, 2020.

● You will be 75 years and 2 months as of January 31, 2021.

● Your projected PBGC-guaranteed benefit assumes no changes to applicable law. 

PBGC Guaranteed Benefits

If the Plan does not have enough money to pay benefits, your monthly benefit would be no larger than the amount 

guaranteed by the PBGC. The amount of your monthly benefit guaranteed by the PBGC is estimated to be $1,769.63 as of 

January 1, 2021.

Absent a change in the law, the PBGC currently projects its multiemployer program will become insolvent by the end of its 

2025 fiscal year. If the PBGC were to become insolvent it would not be able to pay the full guaranteed benefit. In that case, 

your benefit could be much less than even the current PBGC guaranteed amount.

Questions?

If you have questions about the proposed reduction or this benefit estimate, please contact the:

Benefits Service Center at 800-725-4478

Specially-trained representatives are available to answer your questions about the benefit reduction Monday – Friday, 

8:00 a m. – 8:00 p m. ET.

For requests and information for other than MPRA benefit reductions, you can submit your question using the ‘Contact Us’ 

form at afm-epf.org.

AFMEPF0212
Estimate #20 | Pension ID Number: 20 | Page 4

Page intentionally left blank.

AFMEPF0213


Estimate #21 | Pension ID Number: 21 | Page 3

Data and Assumptions (continued from the previous page)

This estimate is based on the following assumptions and projections:

● You will have 7 years of vesting service and pension credit in the Plan as of December 31, 2020.

● You will be 75 years and 7 months as of January 31, 2021.

● Your projected PBGC-guaranteed benefit assumes no changes to applicable law. 

PBGC Guaranteed Benefits

If the Plan does not have enough money to pay benefits, your monthly benefit would be no larger than the amount 

guaranteed by the PBGC. The amount of your monthly benefit guaranteed by the PBGC is estimated to be $250.25 as of 

January 1, 2021.

Absent a change in the law, the PBGC currently projects its multiemployer program will become insolvent by the end of its 

2025 fiscal year. If the PBGC were to become insolvent it would not be able to pay the full guaranteed benefit. In that case, 

your benefit could be much less than even the current PBGC guaranteed amount.

Questions?

If you have questions about the proposed reduction or this benefit estimate, please contact the:

Benefits Service Center at 800-725-4478

Specially-trained representatives are available to answer your questions about the benefit reduction Monday – Friday, 

8:00 a m. – 8:00 p m. ET.

For requests and information for other than MPRA benefit reductions, you can submit your question using the ‘Contact Us’ 

form at afm-epf.org.

AFMEPF0216
Estimate #21 | Pension ID Number: 21 | Page 4

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AFMEPF0217


Estimate #22 | Pension ID Number: 22 | Page 3

Data and Assumptions (continued from the previous page)

This estimate is based on the following assumptions and projections:

● You will have 31.25 years of vesting service and pension credit in the Plan as of December 31, 2020.

● You will be 79 years and 7 months as of January 31, 2021.

● Your projected PBGC-guaranteed benefit assumes no changes to applicable law. 

PBGC Guaranteed Benefits

If the Plan does not have enough money to pay benefits, your monthly benefit would be no larger than the amount 

guaranteed by the PBGC. The amount of your monthly benefit guaranteed by the PBGC is estimated to be $1,117.19 as of 

January 1, 2021.

Absent a change in the law, the PBGC currently projects its multiemployer program will become insolvent by the end of its 

2025 fiscal year. If the PBGC were to become insolvent it would not be able to pay the full guaranteed benefit. In that case, 

your benefit could be much less than even the current PBGC guaranteed amount.

Questions?

If you have questions about the proposed reduction or this benefit estimate, please contact the:

Benefits Service Center at 800-725-4478

Specially-trained representatives are available to answer your questions about the benefit reduction Monday – Friday, 

8:00 a m. – 8:00 p m. ET.

For requests and information for other than MPRA benefit reductions, you can submit your question using the ‘Contact Us’ 

form at afm-epf.org.

AFMEPF0220
Estimate #22 | Pension ID Number: 22 | Page 4

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AFMEPF0221


Exhibit 4.05(4) 

List of Employers and Employee Organizations 

1. List of Employee Organizations 

AMERICAN FEDERATION OF MUSICIANS 

AFM LOCAL 1 AFM CINCINNATI MUSICIANS ASSOC 

AFM LOCAL 10 208 CHICAGO FEDERATION OF MUSICIANS 

AFM LOCAL 1000 NONGEOGRAPHIC 

AFM LOCAL 103 CENTRAL OHIO FEDERATION OF MUSICIANS 

AFM LOCAL 104 AFM SALT LAKE CITY UT 

AFM LOCAL 11 637 LOUISVILLE FEDERATION OF MUSICIANS 

AFM LOCAL 12 PROFESSIONAL MUSICIANS OF CENTRAL CALIFORNIA 

AFM LOCAL 125 NORFOLK MUSICIANS ASSOCIATION 

AFM LOCAL 148 462 ATLANTA FEDERATION OF MUSICIANS 

AFM LOCAL 154 PIKES PEAK MUSICIANS ASSOCIATION 

AFM LOCAL 16 248 NEWARK PATTERSON NJ NORTHERN AND CENTRAL NJ 

MUSICIANS GUILD 

AFM LOCAL 161 710 METROPOLITAN WASHINGTON DC FED OF MUSICIANS 

AFM LOCAL 166 MADISON MUSICIANS ASSOCIATION 

AFM LOCAL 174 496 AFM NEW ORLEANS LA 

AFM LOCAL 198 457 PROVIDENCE FEDERATION OF MUSICIANS 

AFM LOCAL 2 197 MUSICIANS ASSOCIATION OF ST LOUIS 

AFM LOCAL 20 623 DENVER MUSICIANS ASSOCIATION 

AFM LOCAL 21 AFM WILMINGTON DE 

AFM LOCAL 23 SAN ANTONIO TX MUSICIANS SOCIETY 

AFM LOCAL 24 AKRON FEDERATION OF MUSICIANS 

AFM LOCAL 256 733 AFM BIRMINGHAM AL 

AFM LOCAL 257 NASHVILLE MUSICIANS ASSOCIATION 

AFM LOCAL 292 AFM SANTA ROSA CA 

AFM LOCAL 294 GREATER LANCASTER FEDERATION OF MUSICIANS 

AFM LOCAL 3 INDIANAPOLIS MUSICIANS ASSOCIATION 

AFM LOCAL 30 73 THE TWIN CITIES MUSICIANS UNION 

AFM LOCAL 308 AFM SANTA BARBARA CA 

AFM LOCAL 325 MUSICIANS ASSOC OF SAN DIEGO COUNTY 

AFM LOCAL 34 627 KANSAS CITY FEDERATION OF MUSICIANS 

AFM LOCAL 353 LONG BEACH AREA MUSICIANS ASSOC 

AFM LOCAL 368 RENO MUSICIANS UNION 

AFM LOCAL 369 LAS VEGAS MUSICIANS UNION 

AFM LOCAL 389 CENTRAL FLORIDA MUSICIANS ASSOC 

AFM LOCAL 399 AFM ASBURY PARK NJ 

AFM LOCAL 4 CLEVELAND FEDERATION OF MUSICIANS 

AFM LOCAL 400 AFM HARTFORD CT 

AFM LOCAL 427 721 FLORIDA GULF COAST 

AFMEPF0224
AFM LOCAL 433 AUSTIN FEDERATION OF MUSICIANS 

AFM LOCAL 443 AFM ONEONTA NY 

AFM LOCAL 45 LEHIGH VALLEY MUSICIANS ASSOC 

AFM LOCAL 463 LINCOLN MUSICIANS ASSOC 

AFM LOCAL 47 LOS ANGELES PROFESSIONAL MUSICIANS 

AFM LOCAL 5 DETROIT FEDERATION OF MUSICIANS 

AFM LOCAL 502 COASTAL CAROLINA ASSOC OF PROFESSIONAL MUSICIANS 

AFM LOCAL 542 FLINT FEDERATION OF MUSICIANS 

AFM LOCAL 56 GRAND RAPIDS FEDERATION OF MUSICIANS 

AFM LOCAL 586 PROFESSIONAL MUSICIANS OF ARIZONA 

AFM LOCAL 6 MUSICIANS UNION SAN FRANCISCO 

AFM LOCAL 60 471 PITTSBURGH MUSICIANS UNION 

AFM LOCAL 618 AFM ALBUQUERQUE NM 

AFM LOCAL 625 ANN ARBOR FEDERATION OF MUSICIANS 

AFM LOCAL 65 699 HOUSTON PROFESSIONAL MUSICIANS ASSOC 

AFM LOCAL 655 SOUTH FLORIDA MUSICIANS ASSOC 

AFM LOCAL 661 708 ATLANTIC CITY MUSICIANS ASSOC 

AFM LOCAL 677 HAWAII MUSICIANS ASSOC 

AFM LOCAL 689 AFM EUGENE OR 

AFM LOCAL 7 ORANGE COUNTY MUSICIANS ASSOC 

AFM LOCAL 70 558 OMAHA MUSICIANS ASSOCIATION 

AFM LOCAL 71 MEMPHIS FEDERATION OF MUSICIANS 

AFM LOCAL 72 147 DALLAS FORT WORTH PROFESSIONAL MUSICIANS ASSOC 

AFM LOCAL 76 493 SEATTLE MUSICIANS ASSOCIATION 

AFM LOCAL 77 PHILADELPHIA MUSICIANS UNION 

AFM LOCAL 78 PROFESSIONAL MUSICIANS OF CENTRAL NEW YORK 

AFM LOCAL 8 MILWAUKEE MUSICIANS ASSOCIATION 

AFM LOCAL 802 ASSOCIATED MUSICIANS OF GREATER NEW YORK 

AFM LOCAL 9 535 BOSTON MUSICIANS ASSOCIATION 

AFM LOCAL 92 BUFFALO MUSICIANS ASSOCIATION 

AFM LOCAL 99 AFM PORTLAND OR 

OPEIU LOCAL 537 (Represents some Local 47 Staff) 

ORGANIZATION OF UNION REPRESENTATIVES (represents some Local 802 staff) 

2. List of Employers 

1010 FILMS 

12 05 AM PRODUCTIONS LLC 

125TH STREET PRODUCTIONS LLC 

1313400 ONTARIO INC 

1514 PRODUCTIONS LLC 

16 QUIET BARS LLC 

2 PRODUCERS ENTERTAINMENT 

212 PRODUCTIONS LLC 

22SQUARED INC 

321 THEATRICAL MANAGEMENT 

369 PAYROLL SERVICE LLC 

AFMEPF0225
3COM CORP 

3M 

54 BELOW LLC 

59 PRODUCTIONS LTD 

600 VOLT ENTERTAINMENT LLC 

7 17 MUSIC 

8VA MUSIC INC 

92ND STREET YM YWHA 

A AND E MUSICAL ENTERT INC 

A D J PRODUCTIONS 

A E G EHRLICH VENTURES LLC 

A J SANDERS MUSIC 

A MAN INC 

A T MUSIC LLC 

A W R MUSIC LLC 

A7X TOURING INC 

AAIP LIMITED LIABILITY COMPANY 

AARON EINHOUSE 

AARON J ESHUIS 

AARON LACK MUSIC LLC 

AARON LEWIS 

AARON PEEKS MEASE 

AARON TEITELBAUM PRODUCTIONS INC 

ABELSON TAYLOR INC 

ACADEMY OF MAGICAL ARTS INC 

ACADEMY OF MOTION PICTURE ARTS SCIENCES 

ACADEMY OF TELEVISION ARTS AND SCIENCES FOUNDATION 

ACADEMY OF VOCAL ARTS 

ACCENT ENTERTAINMENT LLC 

ACCENT PERFORMANCE LLC 

ACCENT RECORDS 

ACCLAIM ENTERTAINMENT GROUP LLC 

ACE HARDWARE CORP 

ACE SL LLC 

ACL ENTERPRISES LLC 

ACM RECORDS INC 

ACONY RECORDS 

ACR RECORDS LLC 

ACT THEATRE 

ACT THREE 

ACTIVITY PLANNERS 

ACTORS THEATRE OF LOUISVILLE INC 

ACTORS THEATRE SERIES INC 

ADAM HOOD MUSIC 

ADAM SANDERS ENTERTAINMENT LLC 

ADAM SHOENFELD 

AFMEPF0226
ADAMS LAW FIRM 

ADLONNI LLC 

ADRIAN COURT PRODUCTIONS INC 

ADULT SWIM 

AEROTECH 

AFFINITY MUSIC CORPORATION 

AFM AND E PENSION FUND 

AFM AND SAG AFTRA INTELLECTUAL PROPERTY RIGHTS DISTRIBUTION FUND 

AFT SEATTLE LOCAL 1789 

AFTERHOURS MUSIC INC 

AIRGO MUSIC INC 

AJG MUSIC GROUP 

AK WORLDWIDE PRODUCTIONS INC 

AL DUBEN MUSICAL LLC 

AL DUBIN MUSICAL LLC 

AL HIRSCHFELD THEATRE MOULIN ROUGE 

AL HIRSHFIELD THEATRE KINKY BOOTS 

ALABAMA BICENTENNIAL COMMISSION FOUNDATION INC 

ALABAMA CIVIC CHORALE 

ALABAMA SYMPHONIC ORCHESTRA 

ALAMO CITY OPERA DBA OPERA PICCOLA OF SA 

ALAN BROOKS 

ALAN CHAN 

ALAN J PRUZAN 

ALAN L YANKEE 

ALANDA LTD 

ALBANY SYMPHONY ORCHESTRA 

ALBERT RAMIREZ 

ALD PRODUCTIONS INC 

ALEA III INC 

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SUSAN LERNER MUSICIANS LLC 

SUSPENDED MUSIC PUBLICATIONS 

SUWANEE CREEK MUSIC LLC 

SUZANNE AND JIM INC 

SUZANNE ROSS 

SUZI O PRODUCTIONS 

SWEET C RECORDS 

SWEET HONEY IN THE ROCK INC 

SWEET SONG NASHVILLE 

SWELL MUSIC AND SOUND 

SYLVESTER MANOR 

SYMPHONIC JAZZ ORCHESTRA 

SYMPHONY IN THE GLEN 

SYMPHONY OF OAK PARK AND RIVER FOREST 

SYMPHONY SILICON VALLEY 

SYMPHONY SOCIETY OF SAN ANTONIO 

SYMPHONY SPACE INC 

SYNTHESIS PICTURES INC 

TAILLIGHT INC 

TAKE NOTE INC 

TALENT SOLUTIONS 

TALKING DOG RECORDS 

TALL PONY PRODUCTIONS 

TANIKAWA ARTISTS PRODUCTIONS 

TANRY DOON MUSIC CO 

TARGET 

TASTY TUNES INC 

TBSE MUSIC LLC 

TBWA CHIAT DAY INC 

TBWA LONDON LTD 

TEAM COMPANIES TTC BA 

TEAM MUSIC 

TEAM MUSIC 

TEAM ONE ADVERTISING 

TEAM SAN JOSE INC 

TEAMCHUCK INC 

TEAMCHUCK INC 

TEBEY MUSIC AKA TEBEY OTTOH 

TED LYNCH 

TEDESCO ENTERPRISES LLC 

AFMEPF0294
TEENEY SWEENEY LLC 

TELLO MUSIC INC 

TEMPTATIONS BROADWAY LLC 

TEN FINGER MINISTRY 

TEN MILE MUSIC 

TEN TEN MUSIC GROUP INC 

TENSKY ENTERTAINMENT 

TENTATIVE MUSIC INC DBA CONTROL GROUP MUSIC 

TERRY BROWN MUSIC 

TERRY WARREN 

TERWILLIKER LTD 

TEXACO 

TEXANNA RECORDS INC 

TEXAS DEMOCRATIC PARTY 

TEXAS SILVER HAIRED LEGISLATURE FOUNDATION 

THANKSGIVING WHATEVER INC 

THE ACTORS FUND 

THE ACTORS FUND 

THE ALS ASSOCIATION GOLDEN WEST CHAPTER 

THE ARACA GROUP 

THE ASCEND GROUP LLC 

THE BANDS VISIT BROADWAY LLC 

THE BANDS VISIT BROADWAY LLC 000 

THE BANDS VISIT NATIONAL TOUR LLC 

THE BAPTIST CHURCH AT MCADORY 

THE BELNICK CORPORATION 

THE BERT AND CO/MARIO GUARNERI 

THE BEVERLY HILTON 

THE BLACK BROTHERS 

THE BLOC 

THE BLUE LOFT LLC 

THE BROADWAY LEAGUE 

THE BROADWAY LEAGUE FOUNDATION INC 

THE BROWNSTEIN GROUP INC 

THE CENTURYMEN 

THE CHORUS OF WESTERLY 

THE COLOR PURPLE ON TOUR LLC 

THE CROSSWIND CORPORATION 

THE DRAMA LEAGUE OF NY INC 

THE DRIFTERS ENTERTAINMENT COMPANY 

THE ELEMENTS PRODUCTIONS LLC 

THE FIFTH AVENUE THEATRE 

THE FIRST WIVES CLUB SANDWICH LLC 

THE FRIENDS OF GUISACHAN 

THE GATEWAY PERFORMING ARTS CENTER OF SUFFOLK CENTER INC 

THE GLORIAS LLC 

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THE GOLDEN NUGGET 

THE GOOD GUYS FOUNDATION 

THE HIT HOUSE 

THE HOUSTON CHAMBER CHOIR 

THE HOUSTON CHORAL SOCIETY 

THE JAMESON SINGERS 

THE JOHN F KENNEDY CENTER FOR THE PERFORMING ARTS 

THE KENNEDYS LLC 

THE KNICKERBOCKER CHAMBER ORCHESTRA INC 

THE LAS VEGAS YOUNG ARTISTS ORCHESTRA 

THE LORE FAMILY MINISTRIES INC 

THE MIDORI FOUNDATION INC 

THE MUSIC CENTER 

THE MUSIC PARADIGM 

THE MX GROUP 

THE NEW GROUP 

THE ONCE ON THIS ISLAND LLC 

THE ORATORIO SOCIETY 

THE ORCHESTRA OF NEW ENGLAND INC 

THE ORDER OF THE ALAMO 

THE ORLANDO PHILHARMONIC ORCHESTRA 

THE PACKER COLLEGIATE INSTITUTE 

THE PALACE THEATER 

THE PASADENA PLAYHOUSE 

THE PATRICK G AND SHIRLEY W RYAN OPERA CENTER 

THE PEAK EXPERIENCE JAZZ ENSEMBLE 

THE PERCY JACKSON LLC 

THE PROVIDENCE SINGERS 

THE RALPHE ARMSTRONG SHOW LLC 

THE RALPHE ARMSTRONT SHOW LLC 

THE RANCH MOVIE LLC 

THE RECORD SHOP 

THE REMINDERS 

THE RICHARDS GROUP INC 

THE SCOTTS MIRACLE GRO COMPANY 

THE SHOT LLC 

THE SING TOGETHER PROJECT 

THE SMITH CENTER 

THE SMITH CENTER 

THE SMITH CENTER PURCHASER 

THE TAYLORS LLC 

THE TEXAS DEMOCRATIC PARTY 

THE TOOTSIE MUSICAL LLC 

THE TOOTSIE MUSICAL LLC 

THE VIETNAM FILM PROJECT LLC 

THE WASHINGTON BALLET 

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THE WILD HOG IN THE WOODS AND MADISON FOLK MUSIC SOCIETY 

THE YOUNG ARTISTS ORCHESTRA OF LAS VEGAS 

THEATER LATTE DA 

THEATER LEAGUE INC 

THEATRE AT THE CENTER 

THEATRE DREAMS LA CHI LP 

THEATRE UNDER THE STARS 

THEATRE UNDER THE STARS 

THEATRELAND PRODUCTIONS 

THEATREWORKS 

THEATRICAL PROTECTIVE LOCAL 1 

THEATRICAL RIGHTS WORLDWIDE LLC 

THEME PARK PRODUCTIONS INC 

THEY RE SO BACK LIMITED PARTNERSHIP 

THIEM DO 

THIRD BAPTIST CHURCH MO 

THIRTEEN 

THIS AMERICAN LIFE 

THOMAS FOUNTAIN 

THOMAS ROTA 

THOUSAND OAKS PHILHARMONIC 

THREE HOUNDS MUSIC LLC 

THREE RING CIRCUS MUSIC LLC 

THRIVE MUSIC PUBLISHING LLC 

THUNDER RECORDS LLC 

THWAK INC 

TICINO MUSIC INC 

TIFFANY AND CO 

TIM MONTANA AND THE SHREDNECKS INC 

TIM RUSHLOW PRODUCTIONS 

TINA TURNER MUSICAL LLC 

TINY LION 

TISH HINOJOSA 

TJL VENTURES INC 

TLC ENTERPRISES LLC 

TM ADVERTISING LP 

TMEA REGION 33 MS CHOIR 

TMG HIPPODROME LLC 

TMH COMPANY 

TMH COMPANY 

TN PERFORMING ARTS CENTER TPAC 

TO THE MOON BROADWAY LLC 

TODD MILLER 

TOLEDO SYMPHONY 

TOM HOOTEN 

TOM KIRDAHY PRODUCTIONS 

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TOM LEHRER 

TOM ONEILL 

TOM SMEDES 

TOMANDANDY 

TOMMY CECIL PRODUCTIONS 

TONE TIGER INC 

TONEFARMER 

TONY GALLA 

TONY YAZBECK 

TOPANGA SYMPHONY 

TOPPING STREET ENTERTAINMENT 

TORQUE ENTERTAINMENT TN 

TOUCHDOWN ENTERTAINMENT INC 

TOWER GROVE PARK 

TOWER GROVE PARK CHILDRENS CONCERTS 

TOWER OF QUARTERS INC 

TOWNHOUSE 

TOWNSHIP OF LAKEWOOD 

TOWNSWAY ENTERTAINMENT 

TOYS R US DELAWARE INC 

TRACK ATTACK PARTNERS 

TRACY LAWRENCE ENTERPRISES 

TRACY LOCKE INC 

TRANSLATION LLC 

TRANSOCEANIC RECORDING CO LLC 

TRANSPORT GROUP INC 

TRAUMA 2 RECORDS LLC 

TRAVIS AND MAUDE 

TRAVIS CORPORATION 

TRAVIS GIBSON 

TRAVIS HOOD 

TREE VIBEZ PRODUCTIONS LLC 

TREMONT THEATRE INC 

TRENNER MUSIC CO 

TRENT WILLMON 

TREY BRUCE 

TRI CITIES OPERA 

TRI HONDA DEALERS CORP 

TRI STATE MUSICIANS UNION LOCAL 80 

TRIAGE ENTERTAINMENT INC 

TRIBAL WORLDWIDE 

TRIBUTE ARTS LLC MORGAN LAFOURCHE 

TRINITY CHURCH IN THE CITY OF BOSTON 

TRINITY PRESBYTERIAN CHURCH AL 

TRINITY PRESBYTERIAN CHURCH GA 

TRIPLET RECORDS INC 

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TRIPPLE SHOES PRODUCTIONS INC 

TRIUMPHANT QUARTET 

TROFIA AGENCY 

TROUBADOUR MUSIC INC 

TROVATA ENTERTAINMENT INC 

TRP ENTERTAINMENT 

TRUE BEARING ENTERTAINMENT LLC 

TRULIA INC 

TUCSON SYMPHONY ORCHESTRA 

TUESDAY COLLECTIVE 

TULANE UNIVERSITY 

TULSA OPERA INC 

TURN OF THE CENTURY MUSIC INC 

TURNING POINT 

TVK MUSIC INC 

TWANGIN AND SLANGIN LLC 

TWENTIETH CENTURY FOX 

TWIN PINES STUDIO 

TWO LITTLES MUSIC INC 

TWO PIE ARE MUSIC 

TWO STEPS FROM HELL LLC 

TWO WAY CROSSING 

TWO WAY STREET COFFEEHOUSE 

TYLER BRADEN 

TYLER REEVE INC 

TYLER RESCH 

TYSON FOODS INC 

U M G NASHVILLE 

U S CELLULAR CORPORATION 

UBS FINANCIAL SERVICES INC 

UFO PICTURES AND DITCH PITCHURES 

UGLY DUCKLING ENTERTAINMENT LLC 

ULTIMATE SITE PROMOTION INC 

UMBRELLA MEDIA INC 

UMG RECORDINGS INC 

UNCLE SI AND THE SICOTICS 

UNDER THE LL SEA LLC 

UNDISCOVERED MUSICAL DEVELOPMENT JOINT VENTURE 

UNHEARD VOICES ENTERTAINMENT ENTERPRISES LLC 

UNILEVER UNITED STATES INC 

UNION ADVERTISING CANADA LP 

UNION AVENUE OPERA THEATER 

UNION TALENT SERVICES 

UNISONAR INC 

UNITARIAN CHURCH OF URBANA CHAMPAIGN 

UNITAS ENSEMBLE INC 

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UNITE HERE LOCAL 11 

UNITED AIRLINES INC 

UNITED METHODIST CHURCH OF GILROY 

UNITED PARTNERS PFLUGERVILLE LINDA SKELLINGER 

UNITED TECHNOLOGIES 

UNITED UNIVERSITY CHURCH 

UNITY OF AUBURN 

UNIVERSAL MUSIC 

UNIVERSAL MUSIC 

UNIVERSAL MUSIC FRANCE 

UNIVERSAL MUSIC ITALIA SRL 

UNIVERSAL NETWORK TELEVISION LLC 

UNIVERSAL SOUND RECORDS 

UNIVERSITY HEALTH SYSTEMS FOUNDATION 

UNIVERSITY OF LAS VEGAS COLLEGE OF FINE ARTS 

UNIVERSITY OF MONTEVALLO 

UNIVERSITY RESIDENT THEATRE ASSOCIATION 

UP CLOSE AND MUSICAL 

UP COMEDY CLUB 

URI CAINE MUSIC 

URUNGA RECORDS LLC 

US CONNECTION 

UTAH SYMPHONY AND OPERA 

UUCR FOLK FACTORY 

V L S MUSIC PUBLISHING 

VALHALLA MUSIC GROUP LLC 

VALLEY FOLK 

VAMP PRODUCTION LLC 

VANDAM PRODUCTIONS LLC 

VARESE SARABANDE RECORDS LLC 

VARIETY CHILDRENS THEATER 

VARKEY FOUNDATION 

VECO PRODUCTIONS 

VEGAS CREATIVE LLC 

VELOCITY OMC LLC 

VENABLES BELL AND PARTNERS 

VERIZON 

VERMONT SYMPHONY ORCHESTRA ASSOCIATION 

VERVE MUSIC GROUP 

VESTAVIA HILLS BAPTIST CHURCH 

VETROWORKS INC 

VIBE RECORDINGS LLC 

VIC CLAY PRODUCTIONS 

VIDEO HELPER INC 

VIE RECORDS 

VILLA 40 LLC 

AFMEPF0300
VILLA SINFONIA FOUNDATION 

VILLAGE LIGHT OPERA GROUP 

VILLAGE SCHOOL 

VILLAGE THEATRE 

VINCE GILL BUSINESS 

VINCENT CARANO 

VINCENT G THOMAS 

VINCENT J TROMBETTA PROD INC 

VINE RECORDS 

VINEYARD PARK PRODUCTIONS 

VINEYARD THEATRE COMPANY 

VIRGIN EMI RECORDS DECCA UK 

VIRGINIA STATE COMPANY 

VIRGINIA SYMPHONY 

VIRGINIA WARING INTL PIANO COMPETITION 

VISA USA INC 

VISAGE PRODUCTION INC 

VISITATION ACADEMY 

VIVACE PAYROLL SOLUTIONS 

VIVIAN CHI AND RICHARD KANG 

VML INC 

VOCALESSENCE 

VOICE AND MUSIC PRODUCTIONS 

VSA PARTNERS INC 

VSL PROPERTIES LLC 

W G B H EDUCATIONAL FOUNDATION 

W W O Z FM 

W W PRODUCTIONS INC 

WACISSA RIVER MUSIC INC 

WAD PRODUCTIONS 

WAILING PRODUCTIONS INC 

WAITRESS LLC 

WALKER 1138 LLC 

WALKER COUNTY CHRISTIAN CHORUS 

WALLIS ANNENBERG CENTER FOR THE PERFORMING ARTS 

WALNUT STREET THEATRE CORP 

WALT DISNEY COMPANY 

WALT DISNEY PARKS AND RECREATION USA INC 

WALT DISNEY PARKS AND RESORTS US INC 

WALTER KERR THEATRE AMELIE 

WALTER KERR THEATRE FALSETTOS 

WALTER KERR THEATRE HADESTOWN 

WALTON ISAACSON 

WALTON RECORD PRODUCTION 

WALTZ TIME PRODUCTIONS 

WARD AND AMES ENTERTAINMENT 

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WARD AND AMES SPECIAL EVENTS 

WAREHOUSE WEST ENTERTAINMENT LLC 

WARNER BROS PRODUCTIONS 

WARNER BROS RECORDS INC 

WARNER BROS THEATRE VENTURES INC 

WARNER CHAPPELL MUSIC INC 

WARNER LAMBERT COMPANY 

WARNER MUSIC CANADA LTD 

WARREN PIECE PRODUCTIONS LLC 

WASHINGTON BACH CONSORT 

WASHINGTON CHORUS 

WASHINGTON CONCERT OPERA 

WASHINGTON HEIGHTS CHAMBER ORCHESTRA CORPORATION 

WASHINGTON NATIONAL OPERA 

WASHINGTON SQUARE ASSOCIATION MUSIC FUND 

WASHINGTON SYMPHONIC BRASS INC 

WASSERMAN MEDIA GROUP 

WAVEPLANT LLC 

WAVING CAT PRODUCTIONS 

WAX RECORDS 

WCE PRODUCTIONS INC 

WE ARE THE TIGERS 2019 PRODUCTIONS LLC 

WE ARE UNLIMITED 

WE ARE WALKER LLC 

WEBER SHANDWICK 

WEBFLOW INC 

WEBSTER GROVES PRESBYTERIAN CHURCH 

WEDDINGTON STREET PRODUCTIONS 

WEISMAN PRODUCTION GROUP 

WELCH FOODS INC 

WELK GROUP 

WELL SPRING RETIREMENT COMMUNITY 

WELLESLEY CHORAL SOCIETY 

WENDYS INTERNATIONAL INC 

WEST COAST POPS ORCHESTRA 

WEST EDGE OPERA 

WEST LOS ANGELES SYMPHONY 

WEST VIRGINIA PUBLIC RADIO 

WEST VIRGINIA SYMPHONY ORCHESTRA 

WESTBURY BAPTIST CHURCH 

WESTBURY BAPTIST CHURCH KYLE DAMRON 

WESTCHESTER BROADWAY THEATRE 

WESTCHESTER PHILHARMONIC INC 

WESTERN HEAVEN LLC 

WESTERN STARS FILM LLC 

WESTON PLAYHOUSE THEATRE COMPANY 

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WESTWIND STUDIOS LLC 

WESTWOOD PRESBYTERIAN CHURCH 

WETA 

WHAS CRUSADE FOR CHILDREN 

WHATEVER WORKS INC 

WHEEL HOUSE RECORDS LLC 

WHEELING SYMPHONY SOCIETY INC 

WHISKEY RAIN INC 

WHISS RECORDS LLC 

WHITE LINE FEVER LLC 

WHITEHOUSE RECORDS LLC 

WICHITA FALLS SYMPHONY ORCHESTRA 

WICHITA SYMPHONY SOCIETY 

WICKED GAME RECORDS LLC 

WICKED LLC 

WIDE OPEN MUSIC GROUP LLC 

WIEDEN AND KENNEDY 

WILBUR WITTERMANN LAVELLETTE HERITAGE CONCERT SERIES 

WILD FAERY COMPANY 

WILD OX INC 

WILDERSIDE PUBLISHING LLC 

WILDFIRE PRODUCTIONS 

WILDFLOWER RECORDS 

WILKINSOUND 

WILL BANISTER 

WILLIAM BOLLINGER 

WILLIAM CONTI 

WILLIAM P DUNCAN 

WILLING ENTERTAINMENT 

WIMBERLEY MUSIC 

WIND MUSIC TAP PUBLICATIONS 

WIND ORCHESTRA OF THE WEST 

WINDHAVEN PRODUCTIONS LLC 

WINTER GARDEN THEATRE BEETLEJUICE 

WINTER GARDEN THEATRE SCHOOL OF ROCK 

WISCONSIN CHAMBER ORCHESTRA INC 

WIT INC 

WJ MERCH LLC 

WLRN 

WM WRIGLEY JR COMPANY 

WOJAHN BROS 

WOLF MOON INC 

WOLF TRAP FOUNDATION 

WOODLAND BAPTIST CHURCH 15315 HUEBNER RD SAN ANTONIO TX 

WOODLAND BAPTIST CHURCH SAN ANTONIO TX 

WOODS MUSIC LLC 

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WORD ENTERTAINMENT INC 

WORKDAY 

WORKLIGHT PRODUCTIONS 

WOW ENTERTAINMENT INC 

WRENSING PRODUCTIONS LLC 

WRIGHT OF CENTER MUSIC 

WRITERS BLOC INC 

WRITERS THEATRE 

WTTW 

WURLD MUSIC GROUP LLC 

WW INTERNATIONAL INC 

WYNN LAS VEGAS LLC 

WYSE ADVERTISING 

XEROX CORPORATION 

YAMAHA CORPORATION OF AMERICA 

YAMAHA ENTERTAINMENT GROUP 

YAMBU PRODUCTIONS 

YELLOW HOUSE RECORDS LLC 

YELLOW SOUND LABEL 

YELLOWGRASS TOURING LLC 

YESSIAN MUSIC INC 

YIDDLER CO LLC 

YO YO MANAGEMENT ENTERTAINMENT LLC 

YO YO MANAGEMENT LLC 

YORK THEATRE COMPANY INC 

YOSH BROS ENTERTAINMENT LLC 

YOSHIMOTO KOGYO CO LTD 

YOUNG AND RUBICAM INC NEW YORK 

YOUNG BULL PRODUCTIONS INC 

YOUNG PEOPLES CHORUS OF NY CITY INC 

YOUNG SOUNDS OF ARIZONA INC 

YOUNGSTOWN SYMPHONY SOCIETY INC 

YOUR KIDS OUR KIDS 

YOUTH HARWICH MEETING HOUSE 

ZAMIR CHORALE OF BOSTON 

ZANZIBAR PRODUCTIONS 

ZARATHUSTRA MUSIC INC 

ZEE STUDIOS 

ZIMMERMAN ADVERTISING 

ZIMMERSMITH INC 

ZIMMITTI INC 

ZISKIND R LIEB 

ZOLU INC 

ZULU ALPHA KILO 

AFMEPF0304
Exhibit 6.01 

Proposed Ballot 

AFMEPF0305






Exhibit 6.03 

Description of Assumptions

AFMEPF0312


























Exhibit 6.04(2) 

Experience Studies

AFMEPF0339






































































Exhibit 6.05(1) 

Deterministic Projection of Proposed Suspension Assuming Annual Rate of Return Is 

Reduced by 1.00% 

AFMEPF0410



Exhibit 6.05(2) 

Deterministic Projection of Proposed Suspension Assuming Annual Rate of Return Is 

Reduced by 2.00% 

AFMEPF0414


Exhibit 6.05(3) 

Deterministic Projection of Proposed Suspension Assuming the Industry Activity 

Assumption Continues under the Same Trend as the Plan Experienced Over the Last 10 

Years

AFMEPF0417



Exhibit 6.05(4) 

Deterministic Projection of Proposed Suspension Assuming the Industry Activity 

Assumption Continues under the Same Trend as the Plan Experienced Over the Last 10 

Years, Reduced by 1.0% 

AFMEPF0421


Exhibit 6.06 

Projection of Funded Percentage

AFMEPF0424


Exhibit 7.05 

Power of Attorney

POWER OF ATTORNEY AND DECLARATION OF REPRESENTATIVE BEFORE 

THE DEPARTMENT OF THE TREASURY

Applicant information: 

Board of Trustees of the American Federation of Musicians and Employers Pension Fund 

American Federation of Musicians and Employers Pension Plan 

14 Penn Plaza, 12th Floor 

New York, NY 10122 

EIN/PN: 51-6120204/001 

Contact: Maureen Kilkelly, Executive Director

Tel: (212) 284-1311, Fax: (212) 284-1265

contactus@afmepf.org 

Applicant hereby appoints the following representative(s) as attorney(s)-in-fact to represent 

the taxpayer before the Department of the Treasury and perform acts related to the attached

application dated December 30, 2019 for suspension of benefits under § 432(e)(9) of the 

Internal Revenue Code of 1986, as amended. 

Representative information:

Robert M. Projansky

Proskauer Rose LLP

11 Times Square 

New York, NY 10036

Tel: (212) 969-3367 

Fax: (212) 969-2900 

rprojansky@proskauer.com

EIN: 13-1840454 

Jani K. Rachelson

Cohen, Weiss and Simon LLP 

900 Third Avenue, 21st Floor 

New York, NY 10022

Tel: (212) 356-0221 

Fax: (646) 473-8221 

jrachelson@cwsny.com 

EIN: 13-1592323

Kevin M. Campe

Milliman, Inc.

712 S. Wacker Dr., Suite 300

Chicago, IL 60606

Tel: (312) 726-0677 

Fax: (312) 499-5695 

kevin.campe@milliman.com

EIN: 91-0675641 

Timothy J. Herman

Milliman, Inc.

15800 W. Bluemound Rd., #100 

Brookfield, WI 53005

Tel: (262) 784-2250 

Fax: (262) 923-3687

tim.herman@milliman.com 

EIN: 91-0675641 

Send copies of notices and communications to representative: Yes 

AFMEPF0427