Page 9.0

Automotive Industries Pension Plan

Checklist Item #9

Does the application include a demonstration that the limitations on individual suspensions 

are satisfied, including calculations regarding:

 the guarantee-based limitation,

 the disability-based limitation, and

 the age-based limitation?

See section 4.01.

The required demonstration is attached as Document No. 9.1 and Document No. 9.2.
Page 9.1.1

Document No. 9.1

The following three limitations on the benefits suspensions can apply to individual participants 

under section 432(e)(9)(D)(i), section 432(e)(9)(D)(ii) and section 432(e)(9)(D)(iii), respectively:

 the guarantee-based limitation,

 the age-based limitation, and

 the disability-based limitation.

Guarantee-based limitation

Under the guarantee-based limitation, a participant’s pension cannot be reduced below 110% of 

the amount that the PBGC would guarantee if the Plan were to become insolvent. If the 

application of the proposed benefit suspension formula results in a benefit that is below 110% of 

the PBGC guarantee for a participant, the participant’s benefit would be the lower of the original 

benefit or 110% of the PBGC guarantee.

Age-based limitation

Under the age-based limitation, a participant or an alternate payee under a separate-interest 

Qualified Domestic Relations Order (“QDRO”) who is age 80 or older as of the end of the month 

containing the effective date of the benefit reduction, in this case July 31, 2017, will not be 

subject to any reduction. For the age-based limitation for an alternate payee under a sharedinterest QDRO, the participant’s age is used in determining the age as of the proposed benefit 

suspension’s effective date. For the age-based limitation for an alternate payee under a separateinterest QDRO, the alternate payee’s age is used in determining the age as of the proposed 

benefit suspension’s effective date. All benefits payable to participants or alternate payees who 

meet this condition are fully protected from benefit reductions. 

Pension benefit reductions for participants or alternate payees who are at least age 75 but less 

than age 80 as of July 31, 2017 are determined by the number of months remaining until the 

participant reaches age 80, divided by 60 months. For example, if a participant is 78 years and 0 

months old as of July 31, 2017, there are still 24 months until the participant reaches 80 years of 

age. Dividing 24 months by 60 months results in a fraction equal to 0.4. If the reduction for this 

participant were $500, the age-based limitation would restrict the reduction to $200 (0.4 * $500),

notwithstanding the application of any guarantee-based limitation or disability-based limitation. 

If the benefit suspension formula would otherwise result in a greater benefit reduction, that 

amount would be overridden so that the actual reduction would be $200.

The application of the age-based limitation for participants that elected the joint and survivor 

benefits is determined by the participant’s age, unless the participant is deceased. In that 

instance, the surviving spouse’s age is used to determine the age-based limitation.
Page 9.1.2

Disability-based limitation

Disability benefits cannot be reduced under MPRA. Prior to the Rehabilitation Plan, participants 

who became disabled and otherwise satisfied the eligibility requirements for the Plan’s disability 

benefit could commence their pensions immediately without any reduction for early retirement. 

This disability benefit was eliminated under the Rehabilitation Plan and is no longer available. 

The pre-Rehabilitation Plan disability benefit is fully protected for all recipients.

Sample Calculations

Document No. 9.2 contains sample calculations showing the operation of each limitation for 

persons in the groups identified in section 2.02(4) of Revenue Procedure 2016-27.
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #1

Group: (2) Participants who retired during calendar year 1997 with an accrual rate of 4.73%

Subgroup:  Retiree with J&S benefit

Date Of Birth 8/15/1942

Date of Retirement 10/1/1997

Age at Retirement Date 55Y 01M

Age at Suspension Date 74Y 11M

Current Monthly Benefit $                                  1,718.90

Total Accrued Benefit at Normal Retirement Age $                                  1,838.99

Total Benefit Credits 32

Form of Pension 50% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                                        53.72

PBGC Guarantee Accrual Rate $                                        35.75

PBGC Guaranteed Benefit $                                  1,144.00

110% of PBGC Guaranteed Benefit $                                  1,258.40

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                                38,879.10

1.96% of Total Accrued Contribution Prior to 1/2005 $                                      762.03

Unreduced portion of benefit $                                            ‐

Reduction Factors 93.00%

Benefit Prior to Age‐Based Limitation $                                      708.69

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                                  1,258.40

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation $                                  1,258.40

Final Monthly Benefit Under Proposed Suspension $                                  1,258.40

Page 9.2.1
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #2

Group: (3) Participants who retired during calendar year 1998 with an accrual rate of 4.9%

Subgroup:  Retiree with J&S benefit

Date Of Birth

Date of Retirement 8/14/1944

Age at Retirement Date 4/1/1998

Age at Suspension Date 53Y 07M

Current Monthly Benefit 72Y 11M

Total Accrued Benefit at Normal Retirement Age $                                         4,575.78

Total Benefit Credits $                                         5,342.46

Form of Pension 34.25

100% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits

PBGC Guarantee Accrual Rate $                                            133.60

PBGC Guaranteed Benefit $                                               35.75

110% of PBGC Guaranteed Benefit $                                         1,224.44

$                                         1,346.88

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution

1.96% of Total Accrued Contribution Prior to 1/2005 $                                     109,029.50

Unreduced portion of benefit $                                         2,136.98

Reduction Factors $                                                   ‐

Benefit Prior to Age‐Based Limitation 85.65%

$                                         1,830.32

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension

Months from 80 (at Suspension Date) $                                         1,830.32

Benefits after Age‐Based Limitation $                                                   ‐

$                                         1,830.32

Final Monthly Benefit Under Proposed Suspension

$                                         1,830.32

Page 9.2.2
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #3

Group: (4) Participants who retired from January 1, 1999 to June 30,

2003, and inactive vested participants who accrued all benefits prior to

July 1, 2003, with an accrual rate of 5%

Subgroup:  Retiree with J&S benefit

Date Of Birth 9/16/1946

Date of Retirement 10/1/2013

Age at Retirement Date 67Y 0M

Age at Suspension Date 70Y 10M

Current Monthly Benefit $                  147.72

Total Accrued Benefit at Normal Retirement Age $                  217.77

Total Benefit Credits 8

Form of Pension 50% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                    18.47

PBGC Guarantee Accrual Rate $                    16.60

PBGC Guaranteed Benefit $                  132.79

110% of PBGC Guaranteed Benefit $                  146.07

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $              4,355.00

1.96% of Total Accrued Contribution Prior to 1/2005 $                    85.36

Unreduced portion of benefit $                         ‐

Reduction Factors 67.83%

Benefit Prior to Age‐Based Limitation $                    57.90

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                  146.07

Months from 80 (at Suspension Date) $                        ‐

Benefits after Age‐Based Limitation $                  146.07

Final Monthly Benefit Under Proposed Suspension $                  146.07

Page 9.2.3
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #4

Group: (5) Participants who accrued some or all benefits prior to January

1, 2005 at multiple accrual rates

Subgroup:  Retiree with J&S benefit

Date Of Birth 2/3/1949

Date of Retirement 8/1/2004

Age at Retirement Date 55Y 05M

Age at Suspension Date 68Y 05M

Current Monthly Benefit $                  6,017.56

Total Accrued Benefit at Normal Retirement Age $                  6,498.47

Total Benefit Credits 30.58

Form of Pension 50% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                     196.78

PBGC Guarantee Accrual Rate 35.75

PBGC Guaranteed Benefit $                  1,093.24

110% of PBGC Guaranteed Benefit $                  1,202.56

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $            133,608.80

1.96% of Total Accrued Contribution Prior to 1/2005 $                  2,618.73

Unreduced portion of benefit $                            ‐

Reduction Factors 92.60%

Benefit Prior to Age‐Based Limitation $                  2,424.95

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                  2,424.95

Months from 80 (at Suspension Date) $                            ‐

Benefits after Age‐Based Limitation $                  2,424.95

Final Monthly Benefit Under Proposed Suspension $                 2,424.95

Page 9.2.4
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #5

Group: (2) Participants who retired during calendar year 1997 with an accrual rate of 4.73%

Subgroup:  Retiree without J&S Benefit

Date Of Birth 7/21/1942

Date of Retirement 8/1/1997

Age at Retirement Date 55Y 00M

Age at Suspension Date 75Y 00M

Current Monthly Benefit $                                                2,668.69

Total Accrued Benefit at Normal Retirement Age $                                                3,125.22

Total Benefit Credits 37

Form of Pension 36 month guarantee

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                                                      72.13

PBGC Guarantee Accrual Rate $                                                       35.75

PBGC Guaranteed Benefit $                                                1,322.75

110% of PBGC Guaranteed Benefit $                                                1,455.03

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                                              66,072.10

1.96% of Total Accrued Contribution Prior to 1/2005 $                                                1,295.01

Unreduced portion of benefit $                                                          ‐

Reduction Factors 85.39%

Benefit Prior to Age‐Based Limitation $                                                1,105.84

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                                                1,455.03

Months from 80 (at Suspension Date) $                                                          ‐

Benefits after Age‐Based Limitation $                                                1,455.03

Final Monthly Benefit Under Proposed Suspension $                                                1,455.03

Page 9.2.5
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #6

Group: (3) Participants who retired during calendar year 1998 with an accrual rate of 4.9%

Subgroup:  Retiree without J&S Benefit

Date Of Birth 7/17/1943

Date of Retirement 7/1/1998

Age at Retirement Date 55Y 00M

Age at Suspension Date 74Y 00M

Current Monthly Benefit $                                             303.24

Total Accrued Benefit at Normal Retirement Age $                                             376.34

Total Benefit Credits 13

Form of Pension 36 month guarantee

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                                                23.33

PBGC Guarantee Accrual Rate $                                                20.25

PBGC Guaranteed Benefit $                                             263.19

110% of PBGC Guaranteed Benefit $                                             289.51

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                                          7,680.00

1.96% of Total Accrued Contribution Prior to 1/2005 $                                             150.53

Unreduced portion of benefit $                                                    ‐

Reduction Factors 81%

Benefit Prior to Age‐Based Limitation $                                             121.29

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                                             289.51

Months from 80 (at Suspension Date) $                                                    ‐

Benefits after Age‐Based Limitation $                                             289.51

Final Monthly Benefit Under Proposed Suspension $                                             289.51

Page 9.2.6
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #7

Group: (4) Participants who retired from January 1, 1999 to June 30,

2003, and inactive vested participants who accrued all benefits prior to

July 1, 2003, with an accrual rate of 5%

Subgroup:  Retiree without J&S Benefit

Date Of Birth 6/24/1944

Date of Retirement 8/1/2002

Age at Retirement Date 58Y 01M

Age at Suspension Date 73Y 01M

Current Monthly Benefit $                            5,595.70

Total Accrued Benefit at Normal Retirement Age $                            5,595.72

Total Benefit Credits 27.75

Form of Pension 36 month guarantee

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                                 201.65

PBGC Guarantee Accrual Rate $                                   35.75

PBGC Guaranteed Benefit $                                992.06

110% of PBGC Guaranteed Benefit $                            1,091.27

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                        111,764.05

1.96% of Total Accrued Contribution Prior to 1/2005 $                            2,190.58

Unreduced portion of benefit $                                     7.50

Reduction Factors 0%

Benefit Prior to Age‐Based Limitation $                            2,198.08

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                            2,198.08

Months from 80 (at Suspension Date) $                                      ‐

Benefits after Age‐Based Limitation $                            2,198.08

Final Monthly Benefit Under Proposed Suspension $                            2,198.08

Page 9.2.7
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #8

Group: (5) Participants who accrued some or all benefits prior to January

1, 2005 at multiple accrual rates

Subgroup:  Retiree without J&S Benefit

Date Of Birth 11/29/1948

Date of Retirement 1/1/2006

Age at Retirement Date 57Y 01M

Age at Suspension Date 68Y 08M

Current Monthly Benefit $                                 4,888.12

Total Accrued Benefit at Normal Retirement Age $                                 5,659.27

Total Benefit Credits 32.67

Form of Pension 36 month guarantee

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                                    149.62

PBGC Guarantee Accrual Rate $                                      35.75

PBGC Guaranteed Benefit $                                 1,167.95

110% of PBGC Guaranteed Benefit $                                 1,284.75

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                            116,365.30

1.96% of Total Accrued Contribution Prior to 1/2005 $                                 2,280.76

Unreduced portion of benefit $                                      93.00

Reduction Factors 86.37%

Benefit Prior to Age‐Based Limitation $                                 2,050.22

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                                 2,050.22

Months from 80 (at Suspension Date) $                                         ‐

Benefits after Age‐Based Limitation $                                 2,050.22

Final Monthly Benefit Under Proposed Suspension $                                2,050.22

Page 9.2.8
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #9

Group: (1) Participants who retired prior to January 1, 1997 with an effective accrual rate of 4.5%

Subgroup:  Beneficiary or Alternate Payee

Date Of Birth 8/5/1942

Date of Retirement 12/1/2015

Age at Retirement Date 73Y 03M

Age at Suspension Date 74Y 11M

Current Monthly Benefit $                                                           890.27

Total Accrued Benefit at Normal Retirement Age $                                                        1,950.55

Total Benefit Credits 19.5

Form of Pension 50% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                                                             45.65

PBGC Guarantee Accrual Rate $                                                             35.75

PBGC Guaranteed Benefit $                                                           697.13

110% of PBGC Guaranteed Benefit $                                                           766.84

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                                                      43,345.00

1.96% of Total Accrued Contribution Prior to 1/2005 $                                                           849.56

Reduction Factors 91.30%

Survivor percentage 50%

Benefit Prior to Age‐Based Limitation $                                                           387.82

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                                                           766.84

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation $                                                           766.84

Final Monthly Benefit Under Proposed Suspension $                                                           766.84

Page 9.2.9
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #10

Group: (2) Participants who retired during calendar year 1997 with an accrual rate of 4.73%

Subgroup:  Beneficiary or Alternate Payee

Date Of Birth 5/31/1945

Date of Retirement 6/1/2009

Age at Retirement Date

Age at Suspension Date 72Y 02M

Current Monthly Benefit $             318.70

Total Accrued Benefit at Normal Retirement Age $             485.32

Total Benefit Credits 10.25

Form of Pension 100% J%S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $               31.09

PBGC Guarantee Accrual Rate $               26.07

PBGC Guaranteed Benefit $             267.22

110% of PBGC Guaranteed Benefit $             293.94

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $        10,097.50

1.96% of Total Accrued Contribution Prior to 1/2005 $             197.91

Unreduced portion of benefit $                  7.71

Reduction Factors 65.67%

Survivor percentage 100%

Benefit Prior to Age‐Based Limitation $             135.03

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $             293.94

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation $             293.94

Final Monthly Benefit Under Proposed Suspension $             293.94

Page 9.2.10
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #11

Group: (3) Participants who retired during calendar year 1998 with an accrual rate of 4.9%

Subgroup:  Beneficiary or Alternate Payee

Date Of Birth 11/21/1944

Date of Retirement 2/1/2011

Age at Retirement Date 66Y 02M

Age at Suspension Date 72Y 08M

Current Monthly Benefit $                                                     958.19

Total Accrued Benefit at Normal Retirement Age $                                                  2,154.47

Total Benefit Credits 43.5

Form of Pension 50% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                                                        22.03

PBGC Guarantee Accrual Rate $                                                        19.27

PBGC Guaranteed Benefit $                                                     838.25

110% of PBGC Guaranteed Benefit $                                                     922.08

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                                                43,968.50

1.96% of Total Accrued Contribution Prior to 1/2005 $                                                     861.78

Reduction Factors 88.95%

Survivor percentage 50%

Benefit Prior to Age‐Based Limitation $                                                     383.28

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                                                     922.08

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation $                                                     922.08

Final Monthly Benefit Under Proposed Suspension $                                                     922.08

Page 9.2.11
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #12

Group: (4) Participants who retired from January 1, 1999 to June

30, 2003, and inactive vested participants who accrued all benefits

prior to July 1, 2003, with an accrual rate of 5%

Subgroup:  Beneficiary or Alternate Payee

Date Of Birth 8/1/1951

Date of Retirement 8/1/2006

Age at Retirement Date 55Y 00M

Age at Suspension Date 65Y 11M

Current Monthly Benefit $                                      152.90

Total Accrued Benefit at Normal Retirement Age $                                   1,071.50

Total Benefit Credits 9

Form of Pension 120 month guarantee

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                                        16.99

PBGC Guarantee Accrual Rate $                                        15.49

PBGC Guaranteed Benefit $                                     139.43

110% of PBGC Guaranteed Benefit $                                      153.37

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                                 21,430.00

1.96% of Total Accrued Contribution Prior to 1/2005 $                                      420.03

Reduction Factors 14.27%

Benefit Prior to Age‐Based Limitation $                                        59.94

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                                      153.37

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation $                                      152.90

Final Monthly Benefit Under Proposed Suspension $                                      152.90

Page 9.2.12
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #13

Group: (5) Participants who accrued some or all benefits prior to

January 1, 2005 at multiple accrual rates

Subgroup:  Beneficiary or Alternate Payee

Date Of Birth 8/25/1947

Date of Retirement 7/1/2007

Age at Retirement Date 59Y 10M

Age at Suspension Date 69Y 11M

Current Monthly Benefit $                              395.04

Total Accrued Benefit at Normal Retirement Age $                          2,281.10

Total Benefit Credits 23

Form of Pension 120 month guarantee

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                                17.18

PBGC Guarantee Accrual Rate $                                15.64

PBGC Guaranteed Benefit $                              359.54

110% of PBGC Guaranteed Benefit $                              395.49

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                        45,590.00

1.96% of Total Accrued Contribution Prior to 1/2005 $                              893.56

Reduction Factors 17.32%

Unreduced portion of benefit $                                38.50

Benefit Prior to Age‐Based Limitation $                              161.41

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                              395.49

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation $                              395.04

Final Monthly Benefit Under Proposed Suspension $                             395.04

Page 9.2.13
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #14

Group:  (1) Participants who retired prior to January 1, 1997 with an

effective accrual rate of 4.5%

Subgroup: Partially Age Protected; Retiree with J&S Benefit

Date Of Birth 6/20/1938

Date of Retirement 6/1/1995

Age at Retirement Date 57Y 0M

Age at Suspension Date 79Y 01M

Current Monthly Benefit $                   1,440.48

Total Accrued Benefit at Normal Retirement Age $                   1,857.29

Total Benefit Credits 27

Form of Pension 50% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                         53.35

PBGC Guarantee Accrual Rate $                         35.75

PBGC Guaranteed Benefit $                       965.25

110% of PBGC Guaranteed Benefit $                   1,061.78

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                 41,272.50

1.96% of Total Accrued Contribution Prior to 1/2005 $                       808.94

Reduction Factors 77.56%

Unreduced portion of benefit 0.00%

Benefit Prior to Age‐Based Limitation $                       627.40

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                   1,061.75

Months from 80 (at Suspension Date) 11

Benefits after Age‐Based Limitation $                   1,371.18

Final Monthly Benefit Under Proposed Suspension $                   1,371.18

Page 9.2.14
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #15

Group: (2) Participants who retired during calendar year 1997 with

an accrual rate of 4.73%

Subgroup: Partially Age Protected; Retiree with J&S Benefit

Date Of Birth 8/1/1938

Date of Retirement 4/1/1997

Age at Retirement Date 58Y 08M

Age at Suspension Date 78Y 11M

Current Monthly Benefit $                          1,622.72

Total Accrued Benefit at Normal Retirement Age $                          2,005.94

Total Benefit Credits 37.75

Form of Pension 50& J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                               42.99

PBGC Guarantee Accrual Rate $                               34.99

PBGC Guaranteed Benefit $                          1,320.87

110% of PBGC Guaranteed Benefit $                          1,452.96

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                       41,797.50

1.96% of Total Accrued Contribution Prior to 1/2005 $                             819.23

Reduction Factors 80.90%

Unreduced portion of benefit $                               28.91

Benefit Prior to Age‐Based Limitation $                             686.15

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                          1,452.96

Months from 80 (at Suspension Date) 13

Benefits after Age‐Based Limitation $                          1,585.88

Final Monthly Benefit Under Proposed Suspension $                         1,585.88

Page 9.2.15
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #16

Group: (3) Participants who retired during calendar year 1998 with an accrual rate of 4.9%

Subgroup: Partially Age Protected; Retiree with J&S Benefit

Date Of Birth 6/15/1941

Date of Retirement 10/1/1998

Age at Retirement Date 57Y 03M

Age at Suspension Date 76Y 01M

Current Monthly Benefit 117.95

Total Accrued Benefit at Normal Retirement Age 156.29

Total Benefit Credits 12.58

Form of Pension 50% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                                                      9.38

PBGC Guarantee Accrual Rate n/a

PBGC Guaranteed Benefit $                                                  117.95

110% of PBGC Guaranteed Benefit $                                                  129.75

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                                                2,717.50

1.96% of Total Accrued Contribution Prior to 1/2005 $                                                    53.26

Reduction Factors 75.47%

Unreduced Portion of benefit $                                                    23.13

Benefit Prior to Age‐Based Limitation $                                                    57.65

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension 117.95

Months from 80 (at Suspension Date) 47

Benefits after Age‐Based Limitation 117.95

Final Monthly Benefit Under Proposed Suspension 117.95

Page 9.2.16
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #17

Group: (4) Participants who retired from January 1, 1999 to June 30,

2003, and inactive vested participants who accrued all benefits prior

to July 1, 2003, with an accrual rate of 5%

Subgroup: Partially Age Protected; Retiree with J&S Benefit

Date Of Birth 10/2/1941

Date of Retirement 6/1/2007

Age at Retirement Date 65Y 07M

Age at Suspension Date 75Y 09M

Current Monthly Benefit $                         145.72

Total Accrued Benefit at Normal Retirement Age $                         153.88

Total Benefit Credits 5.92

Form of Pension 50% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                            24.61

PBGC Guarantee Accrual Rate $                            21.21

PBGC Guaranteed Benefit $                         125.57

110% of PBGC Guaranteed Benefit $                         138.13

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                     2,827.50

1.96% of Total Accrued Contribution Prior to 1/2005 $                            55.42

Reduction Factors 94.70%

Unreduced portion of benefit 12.5

Benefit Prior to Age‐Based Limitation $                            64.32

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                         138.13

Months from 80 (at Suspension Date) 51

Benefits after Age‐Based Limitation $                         139.27

Final Monthly Benefit Under Proposed Suspension $                         139.27

Page 9.2.17
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #18

Group: (5) Participants who accrued some or all benefits prior to

January 1, 2005 at multiple accrual rates

Subgroup: Partially Age Protected; Retiree with J&S Benefit

Date Of Birth 8/19/1939

Date of Retirement 1/1/2005

Age at Retirement Date 65Y 04M

Age at Suspension Date 77Y 11M

Current Monthly Benefit $                         2,218.76

Total Accrued Benefit at Normal Retirement Age $                         2,373.00

Total Benefit Credits 17

Form of Pension 50% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                            130.52

PBGC Guarantee Accrual Rate $                              35.75

PBGC Guaranteed Benefit $                            607.75

110% of PBGC Guaranteed Benefit $                            668.53

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                     50,028.64

1.96% of Total Accrued Contribution Prior to 1/2005 $                            980.56

Reduction Factors 93.50%

Unreduced portion of benefit 0

Benefit Prior to Age‐Based Limitation $                            916.83

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                            916.83

Months from 80 (at Suspension Date) 25

Benefits after Age‐Based Limitation $                         1,675.86

Final Monthly Benefit Under Proposed Suspension $                        1,675.86

Page 9.2.18
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #19

Group: (1) Participants who retired prior to January 1, 1997 with an

effective accrual rate of 4.5%

Subgroup: Partially Age Protected; Retiree without J&S Benefit

Date Of Birth 8/10/1938

Date of Retirement 8/1/1993

Age at Retirement Date 55Y 0M

Age at Suspension Date 78Y 11M

Current Monthly Benefit $                               997.32

Total Accrued Benefit at Normal Retirement Age $                            1,151.34

Total Benefit Credits 22

Form of Pension 36 month guarantee

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                                  45.33

PBGC Guarantee Accrual Rate $                                  35.75

PBGC Guaranteed Benefit $                               786.50

110% of PBGC Guaranteed Benefit $                               865.15

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                          25,585.00

1.96% of Total Accrued Contribution Prior to 1/2005 $                               501.47

Reduction Factors 86.62%

Unreduced portion of benefit 0

Benefit Prior to Age‐Based Limitation $                               434.38

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                               865.15

Months from 80 (at Suspension Date) 13

Benefits after Age‐Based Limitation $                               968.64

Final Monthly Benefit Under Proposed Suspension $                              968.64

Page 9.2.19
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #20

Group: (2) Participants who retired during calendar year 1997 with

an accrual rate of 4.73%

Subgroup: Partially Age Protected; Retiree without J&S Benefit

Date Of Birth 9/17/1940

Date of Retirement 5/1/1997

Age at Retirement Date 56Y 08M

Age at Suspension Date 76Y 10M

Current Monthly Benefit $                            144.49

Total Accrued Benefit at Normal Retirement Age $                            168.91

Total Benefit Credits 13.25

Form of Pension 36 month guarantee

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                              10.90

PBGC Guarantee Accrual Rate n/a

PBGC Guaranteed Benefit $                            144.49

110% of PBGC Guaranteed Benefit $                            158.94

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                        3,245.00

1.96% of Total Accrued Contribution Prior to 1/2005 $                              63.60

Reduction Factors 85.54%

unreduced portion of benefit 15.42

Benefit Prior to Age‐Based Limitation $                              67.60

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                            144.49

Months from 80 (at Suspension Date) 38

Benefits after Age‐Based Limitation $                            144.49

Final Monthly Benefit Under Proposed Suspension $                            144.49

Page 9.2.20
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #21

Group: (3) Participants who retired during calendar year 1998 with an accrual rate of 4.9%

Subgroup: Partially Age Protected; Retiree without J&S Benefit

Date Of Birth 3/15/1942

Date of Retirement 12/1/1998

Age at Retirement Date 56Y 08M

Age at Suspension Date 75Y 04M

Current Monthly Benefit $                                               430.10

Total Accrued Benefit at Normal Retirement Age $                                               490.88

Total Benefit Credits 18.667

Form of Pension 36 month guarantee

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                                                 23.04

PBGC Guarantee Accrual Rate $                                                 20.03

PBGC Guaranteed Benefit $                                               373.92

110% of PBGC Guaranteed Benefit $                                               411.31

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                                           10,017.50

1.96% of Total Accrued Contribution Prior to 1/2005 $                                               196.34

Reduction Factors 87.6%

unreduced portion of benefit 0

Benefit Prior to Age‐Based Limitation $                                               172.03

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                                               411.31

Months from 80 (at Suspension Date) 56

Benefits after Age‐Based Limitation $                                               412.57

Final Monthly Benefit Under Proposed Suspension $                                               412.57

Page 9.2.21
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #22

Group: (4) Participants who retired from January 1, 1999 to June 30,

2003, and inactive vested participants who accrued all benefits prior

to July 1, 2003, with an accrual rate of 5%

Subgroup: Partially Age Protected; Retiree without J&S Benefit

Date Of Birth 3/23/1942

Date of Retirement 4/1/2007

Age at Retirement Date 65Y 00M

Age at Suspension Date 75Y 04M

Current Monthly Benefit $                           304.51

Total Accrued Benefit at Normal Retirement Age $                           333.76

Total Benefit Credits 11.917

Form of Pension 120 month guarantee

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                              25.55

PBGC Guarantee Accrual Rate $                              21.91

PBGC Guaranteed Benefit $                           261.16

110% of PBGC Guaranteed Benefit $                           287.28

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                        6,375.00

1.96% of Total Accrued Contribution Prior to 1/2005 $                           124.95

Reduction Factors 91.24%

unreduced portion of benefit 15

Benefit Prior to Age‐Based Limitation $                           127.69

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                           287.28

Months from 80 (at Suspension Date) 56

Benefits after Age‐Based Limitation $                           288.43

Final Monthly Benefit Under Proposed Suspension $                           288.43

Page 9.2.22
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #23

Group: (5) Participants who accrued some or all benefits prior to

January 1, 2005 at multiple accrual rates

Subgroup: Partially Age Protected; Retiree without J&S Benefit

Date Of Birth 11/2/1941

Date of Retirement 11/1/2006

Age at Retirement Date 65Y 0M

Age at Suspension Date 75Y 08M

Current Monthly Benefit $                            704.97

Total Accrued Benefit at Normal Retirement Age $                            773.05

Total Benefit Credits 8

Form of Pension 120 month guarantee

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                              88.12

PBGC Guarantee Accrual Rate $                              35.75

PBGC Guaranteed Benefit $                            286.00

110% of PBGC Guaranteed Benefit $                            314.60

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                     16,695.00

1.96% of Total Accrued Contribution Prior to 1/2005 $                            327.22

Reduction Factors 91.19%

unreduced portion of benefit $                              37.30

Benefit Prior to Age‐Based Limitation $                            332.15

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                            332.15

Months from 80 (at Suspension Date) 52

Benefits after Age‐Based Limitation $                            381.96

Final Monthly Benefit Under Proposed Suspension $                           381.96

Page 9.2.23
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #24

Group:  (1) Participants who retired prior to January 1, 1997 with an effective

accrual rate of 4.5%

Subgroup: Partially Age Protected, Beneficiary or Alternate Payee

.

Date Of Birth 4/19/1938

Date of Retirement 2/1/2007

Age at Retirement Date 68Y 09M

Age at Suspension Date 79Y 03M

Current Monthly Benefit         221.98$

Total Accrued Benefit at Normal Retirement Age         477.12$

Total Benefit Credits 18

Form of Pension 50% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits           12.33$

PBGC Guarantee Accrual Rate           12.00$

PBGC Guaranteed Benefit         215.98$

110% of PBGC Guaranteed Benefit         237.58$

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution 12,457.50$

1.96% of Total Accrued Contribution Prior to 1/2005         244.17$

Reduction Factors 93.05%

Survivor Percentage 50%

Benefit Prior to Age‐Based Limitation         113.60$

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension         237.58$

Months from 80 (at Suspension Date) 9

Benefits after Age‐Based Limitation         221.98$

Final Monthly Benefit Under Proposed Suspension         221.98$

Page 9.2.24
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #25

Group: (2) Participants who retired during calendar year 1997 with an accrual rate of 4.73%

Subgroup: Partially Age Protected, Beneficiary or Alternate Payee

Date Of Birth 11/10/1938

Date of Retirement 12/1/2015

Age at Retirement Date 77Y 0 M

Age at Suspension Date 78Y 08M

Current Monthly Benefit $                                      482.19

Total Accrued Benefit at Normal Retirement Age $                                   1,283.90

Total Benefit Credits 26.75

Form of Pension 50% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                                        18.03

PBGC Guarantee Accrual Rate $                                        16.27

PBGC Guaranteed Benefit $                                      435.22

110% of PBGC Guaranteed Benefit $                                      478.74

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                                 26,817.50

1.96% of Total Accrued Contribution Prior to 1/2005 $                                      525.62

Reduction Factors 75.11%

unreduced portion of benefit $                                        15.42

Survivor percentage 50%

Benefit Prior to Age‐Based Limitation $                                      203.19

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                                      478.74

Months from 80 (at Suspension Date) 16

Benefits after Age‐Based Limitation $                                      481.27

Final Monthly Benefit Under Proposed Suspension $                                     481.27

Page 9.2.25
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #26

Group: (3) Participants who retired during calendar year 1998 with an accrual rate of 4.9%

Subgroup: Partially Age Protected, Beneficiary or Alternate Payee

Date Of Birth 2/6/1942

Date of Retirement 6/1/2013

Age at Retirement Date 71 y 03 m

Age at Suspension Date 75Y 05Y

Current Monthly Benefit $                    1,777.30

Total Accrued Benefit at Normal Retirement Age $                    4,026.96

Total Benefit Credits 28.5

Form of Pension 50% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                          62.36

PBGC Guarantee Accrual Rate $                          35.75

PBGC Guaranteed Benefit $                    1,018.88

110% of PBGC Guaranteed Benefit $                    1,120.77

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                  82,182.44

1.96% of Total Accrued Contribution Prior to 1/2005 $                    1,610.78

Reduction Factors 88.27%

unreduced portion of benefit 0

Survivor percentage 50%

Benefit Prior to Age‐Based Limitation $                        710.94

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                    1,120.77

Months from 80 (at Suspension Date) 55

Benefits after Age‐Based Limitation $                    1,175.26

Final Monthly Benefit Under Proposed Suspension $                   1,175.26

Page 9.2.26
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #27

Group: (4) Participants who retired from January 1, 1999 to June 30,

2003, and inactive vested participants who accrued all benefits prior

to July 1, 2003, with an accrual rate of 5%

Subgroup: Partially Age Protected, Beneficiary or Alternate Payee

Date Of Birth 10/19/1939

Date of Retirement 9/1/2006

Age at Retirement Date 66Y 10M

Age at Suspension Date 77Y 09M

Current Monthly Benefit    1,123.66$

Total Accrued Benefit at Normal Retirement Age    1,326.63$

Total Benefit Credits 24.25

Form of Pension 100% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits          46.34$

PBGC Guarantee Accrual Rate          35.75$

PBGC Guaranteed Benefit        866.94$

110% of PBGC Guaranteed Benefit        953.63$

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution 26,482.50$

1.96% of Total Accrued Contribution Prior to 1/2005        519.06$

Reduction Factors 84.70%

unreduced portion of benefit            2.50$

survivor percentage 100%

Benefit Prior to Age‐Based Limitation        441.76$

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension        953.63$

Months from 80 (at Suspension Date) 27

Benefits after Age‐Based Limitation    1,047.15$

Final Monthly Benefit Under Proposed Suspension    1,047.15$

Page 9.2.27
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #28

Group: (28) Participants who accrued some or all benefits prior to

January 1, 2005 at multiple accrual rates

Subgroup: Partially Age Protected, Beneficiary or Alternate Payee

Date Of Birth 10/8/1939

Date of Retirement 10/1/2005

Age at Retirement Date 66Y 0M

Age at Suspension Date 77Y 09M

Current Monthly Benefit $                          3,537.87

Total Accrued Benefit at Normal Retirement Age $                          4,061.86

Total Benefit Credits 33.083

Form of Pension 100% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                             106.94

PBGC Guarantee Accrual Rate $                               35.75

PBGC Guaranteed Benefit $                          1,182.72

110% of PBGC Guaranteed Benefit $                          1,300.99

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                       85,206.74

1.96% of Total Accrued Contribution Prior to 1/2005 $                          1,670.05

Reduction Factors 87.10%

unreduced portion of benefit $                                 5.77

Survivor percentage 100%

Benefit Prior to Age‐Based Limitation $                          1,459.64

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                          1,459.64

Months from 80 (at Suspension Date) 27

Benefits after Age‐Based Limitation $                          2,602.67

Final Monthly Benefit Under Proposed Suspension $                         2,602.67

Page 9.2.28
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #29

Group: (4) Participants who retired from January 1, 1999 to June 30, 2003,

and inactive vested participants who accrued all benefits prior to July 1,

2003, with an accrual rate of 5%

Subgroup: Inactive Vested Participant Not in Pay Status; Less than Age 65

Date Of Birth 6/20/1977

Date of Retirement

Age at Retirement Date

Age at Suspension Date 40Y 01M

Current Monthly Benefit

Total Accrued Benefit at Normal Retirement Age $               899.28

Total Benefit Credits 5.00

Form of Pension

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $               179.86

PBGC Guarantee Accrual Rate $                 35.75

PBGC Guaranteed Benefit $               178.75

110% of PBGC Guaranteed Benefit $               196.63

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $          17,985.64

1.96% of Total Accrued Contribution Prior to 1/2005 $               352.52

Reduction Factors

Benefit Prior to Age‐Based Limitation $               352.52

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $               352.52

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation

Final Monthly Benefit Under Proposed Suspension $              352.52

Page 9.2.29
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #30

Group: (5) Participants who accrued some or all benefits prior to January 1,

2005 at multiple accrual rates

Subgroup: Participant Not in Pay Status; Less than Age 65

Date Of Birth 2/7/1967

Date of Retirement

Age at Retirement Date

Age at Suspension Date 50Y 05M

Current Monthly Benefit

Total Accrued Benefit at Normal Retirement Age $             5,318.81

Total Benefit Credits 24.00

Form of Pension

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                 221.62

PBGC Guarantee Accrual Rate $                   35.75

PBGC Guaranteed Benefit $                 858.00

110% of PBGC Guaranteed Benefit $                 943.80

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $           92,305.94

1.96% of Total Accrued Contribution Prior to 1/2005 $             1,809.20

Reduction Factors

Unreduced portion of benefits $                 955.49

Benefit Prior to Age‐Based Limitation $             2,764.69

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $             2,764.69

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation

Final Monthly Benefit Under Proposed Suspension $            2,764.69

Page 9.2.30
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #31

Group: (4) Participants who retired from January 1, 1999 to June 30,

2003, and inactive vested participants who accrued all benefits prior

to July 1, 2003, with an accrual rate of 5%

Subgroup: Inactive Vested Participant Not in Pay Status; Age 65 and Over

Date Of Birth 10/10/1949

Date of Retirement

Age at Retirement Date

Age at Suspension Date 67Y 09M

Current Monthly Benefit

Total Accrued Benefit at Normal Retirement Age $             355.75

Total Benefit Credits 10.00

Form of Pension

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $               35.58

PBGC Guarantee Accrual Rate $               29.44

PBGC Guaranteed Benefit $             294.31

110% of PBGC Guaranteed Benefit $             323.74

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $         7,115.00

1.96% of Total Accrued Contribution Prior to 1/2005 $             139.45

Reduction Factors

Benefit Prior to Age‐Based Limitation $             139.45

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $             323.74

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation

Final Monthly Benefit Under Proposed Suspension $             323.74

Page 9.2.31
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #32

Group: (5) Participants who accrued some or all benefits prior to

January 1, 2005 at multiple accrual rates

Subgroup: Participant Not in Pay Status; Age 65 and Over

Date Of Birth 11/10/1950

Date of Retirement

Age at Retirement Date

Age at Suspension Date 66Y 08M

Current Monthly Benefit

Total Accrued Benefit at Normal Retirement Age    1,333.56$

Total Benefit Credits 20.00

Form of Pension

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits          66.68$

PBGC Guarantee Accrual Rate          35.75$

PBGC Guaranteed Benefit        715.00$

110% of PBGC Guaranteed Benefit        786.50$

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution 26,580.00$

1.96% of Total Accrued Contribution Prior to 1/2005        520.97$

Reduction Factors

Unreduced portion of benefit          58.06$

Benefit Prior to Age‐Based Limitation        579.03$

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension        786.50$

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation

Final Monthly Benefit Under Proposed Suspension        786.50$

Page 9.2.32
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #33

Group: (4) Participants who retired from January 1, 1999 to June 30, 2003, and

inactive vested participants who accrued all benefits prior to July 1, 2003, with an

accrual rate of 5%

Subgroup: Beneficiary or Alternate Payee Not in Pay Status; Inactive Vested Participant Under Age 65

Date Of Birth 2/19/1967

Date of Retirement

Age at Retirement Date

Age at Suspension Date 50Y 05M

Current Monthly Benefit

Total Accrued Benefit at Normal Retirement Age $                              1,453.33

Total Benefit Credits 11

Form of Pension

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                                  132.12

PBGC Guarantee Accrual Rate $                                    35.75

PBGC Guaranteed Benefit $                                  393.25

110% of PBGC Guaranteed Benefit $                                  432.58

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                            29,066.42

1.96% of Total Accrued Contribution Prior to 1/2005 $                                  569.70

Reduction Factors

Benefit Prior to Age‐Based Limitation $                                  569.70

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                                  569.70

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation

Final Monthly Benefit Under Proposed Suspension $                                  569.70

Page 9.2.33
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #34

Group: (5) Participants who accrued some or all benefits prior to January 1,

2005 at multiple accrual rates

Subgroup: Beneficiary or Alternate Payee Not in Pay Status; Inactive Vested Participant Under Age 65

Date Of Birth 3/9/1963

Date of Retirement

Age at Retirement Date

Age at Suspension Date 54Y 04M

Current Monthly Benefit

Total Accrued Benefit at Normal Retirement Age $                                         2,167.72

Total Benefit Credits 27

Form of Pension

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                                              80.29

PBGC Guarantee Accrual Rate $                                              35.75

PBGC Guaranteed Benefit $                                            965.25

110% of PBGC Guaranteed Benefit $                                         1,061.78

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                                       38,473.47

1.96% of Total Accrued Contribution Prior to 1/2005 $                                            754.08

Unreduced portion of benefit $                                            361.71

Reduction Factors

Benefit Prior to Age‐Based Limitation $                                         1,115.79

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                                         1,115.79

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation

Final Monthly Benefit Under Proposed Suspension $                                         1,115.79

Page 9.2.34
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #35

Group: (4) Participants who retired from January 1, 1999 to June 30, 2003,

and inactive vested participants who accrued all benefits prior to July 1, 2003,

with an accrual rate of 5%

Subgroup: Beneficiary or Alternate Payee Not in Pay Status; Inactive Vested

Participant Age 65 and Over

Date Of Birth 8/18/1950

Date of Retirement

Age at Retirement Date

Age at Suspension Date 66Y 11M

Current Monthly Benefit $                               207.88

Total Accrued Benefit at Normal Retirement Age

Total Benefit Credits 11

Form of Pension

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits $                                 18.90

PBGC Guarantee Accrual Rate $                                 16.92

PBGC Guaranteed Benefit $                               186.12

110% of PBGC Guaranteed Benefit $                               204.73

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution $                            4,157.65

1.96% of Total Accrued Contribution Prior to 1/2005 $                                 81.49

Reduction Factors

Benefit Prior to Age‐Based Limitation $                                 81.49

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension $                               204.73

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation

Final Monthly Benefit Under Proposed Suspension $                               204.73

Page 9.2.35
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #36

Group: (5) Participants who accrued some or all benefits prior to January 1,

2005 at multiple accrual rates

Subgroup: Beneficiary or Alternate Payee Not in Pay Status; Inactive Vested

Participant  Age 65 and Over

Date Of Birth 1/28/1945

Date of Retirement

Age at Retirement Date

Age at Suspension Date 72Y 06M

Current Monthly Benefit

Total Accrued Benefit at Normal Retirement Age     4,838.67$

Total Benefit Credits 43.59

Form of Pension

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits         111.00$

PBGC Guarantee Accrual Rate           35.75$

PBGC Guaranteed Benefit     1,558.34$

110% of PBGC Guaranteed Benefit     1,714.17$

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution 81,722.96$

1.96% of Total Accrued Contribution Prior to 1/2005     1,601.77$

Reduction Factors

Unreduced portion of benefit     1,004.50$

Benefit Prior to Age‐Based Limitation     2,606.27$

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension     2,606.27$

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation

Final Monthly Benefit Under Proposed Suspension    2,606.27$

Page 9.2.36
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #37

Group: 1 ‐ 5

Subgroup:Participants; Age 80+ or Disability

Date Of Birth 1/26/1933

Date of Retirement 4/1/2004

Age at Retirement Date 71Y 02M

Age at Suspension Date 84Y 06M

Current Monthly Benefit        834.51$

Total Accrued Benefit at Normal Retirement Age        985.27$

Total Benefit Credits 32.584

Form of Pension 100% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits          25.61$

PBGC Guarantee Accrual Rate          21.96$

PBGC Guaranteed Benefit        715.48$

110% of PBGC Guaranteed Benefit        787.03$

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution 18,205.00$

1.96% of Total Accrued Contribution Prior to 1/2005        356.82$

Reduction Factors 84.70%

Unreduced portion of benefit $         75.00

Benefit Prior to Age‐Based Limitation        365.74$

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension        834.51$

Months from 80 (at Suspension Date) $             ‐

Benefits after Age‐Based Limitation        834.51$

Final Monthly Benefit Under Proposed Suspension        834.51$

Page 9.2.37
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #38

Group: 1 ‐ 5

Subgroup: Beneficiary or Alternate Payee; Age 80+ or Disability

Date Of Birth 12/17/1934

Date of Retirement 1/1/2007

Age at Retirement Date 72Y 00M

Age at Suspension Date 82Y 07M

Current Monthly Benefit      409.80$

Total Accrued Benefit at Normal Retirement Age      482.02$

Total Benefit Credits 32.499

Form of Pension 100% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits        12.61$

PBGC Guarantee Accrual Rate        12.21$

PBGC Guaranteed Benefit      396.75$

110% of PBGC Guaranteed Benefit      436.43$

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution   6,590.00$

1.96% of Total Accrued Contribution Prior to 1/2005      129.16$

Unreduced portion of benefits      152.50$

Reduction Factors 85.02%

Benefit Prior to Age‐Based Limitation      239.46$

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension      409.80$

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation      409.80$

Final Monthly Benefit Under Proposed Suspension      409.80$

Page 9.2.38
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #39

Group: (6) Participants who accrued all benefits from January 1, 2005 to the present

Subgroup: Participants in Pay Status

Date Of Birth 7/14/1949

Date of Retirement 8/1/2015

Age at Retirement Date 66Y 00M

Age at Suspension Date 68Y 00M

Current Monthly Benefit $       497.69

Total Accrued Benefit at Normal Retirement Age         604.58$

Total Benefit Credits 8

Form of Pension 50% J&S

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits           62.21$

PBGC Guarantee Accrual Rate           35.75$

PBGC Guaranteed Benefit         286.00$

110% of PBGC Guaranteed Benefit         314.60$

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution 62,554.76$

1.96% of Total Accrued Contribution Prior to 1/2005    1,226.07$

Reduction Factors 82.32%

Benefit Prior to Age‐Based Limitation    1,009.30$

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension         497.69$

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation         497.69$

Final Monthly Benefit Under Proposed Suspension         497.69$

Page 9.2.39
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #40

Group: (6) Participants who accrued all benefits from January 1, 2005 to the present

Subgroup: Beneficiaries and Alternate Payees in Pay Status

Date Of Birth 8/19/1975

Date of Retirement 5/1/2014

Age at Retirement Date

Age at Suspension Date 41Y 11M

Current Monthly Benefit 130.43

Total Accrued Benefit at Normal Retirement Age         699.25$

Total Benefit Credits             8.00$

Form of Pension single life

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits           16.30$

PBGC Guarantee Accrual Rate           14.98$

PBGC Guaranteed Benefit         119.82$

110% of PBGC Guaranteed Benefit         131.80$

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution 67,900.00$

1.96% of Total Accrued Contribution Prior to 1/2005 n/a

Reduction Factors

Benefit Prior to Age‐Based Limitation         130.43$

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension         130.43$

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation

Final Monthly Benefit Under Proposed Suspension         130.43$

Page 9.2.40
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #41

Group: (6) Participants who accrued all benefits from January 1, 2005 to the present

Subgroup: Participants Not in Pay Status

Date Of Birth 1/31/1971

Date of Retirement

Age at Retirement Date

Age at Suspension Date 46Y 06M

Current Monthly Benefit

Total Accrued Benefit at Normal Retirement Age         309.27$

Total Benefit Credits             7.00$

Form of Pension

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits           44.18$

PBGC Guarantee Accrual Rate           35.75$

PBGC Guaranteed Benefit         250.25$

110% of PBGC Guaranteed Benefit         275.28$

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution 30,880.78$

1.96% of Total Accrued Contribution Prior to 1/2005 n/a

Reduction Factors

Benefit Prior to Age‐Based Limitation         309.27$

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension         309.27$

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation

Final Monthly Benefit Under Proposed Suspension         309.27$

Page 9.2.41
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #42

Group: (6) Participants who accrued all benefits from January 1, 2005 to the present

Subgroup: Beneficiaries and Alternate Payees Not in Pay Status

Date Of Birth 1/31/1971

Date of Retirement

Age at Retirement Date

Age at Suspension Date 46Y 06M

Current Monthly Benefit         202.12$

Total Accrued Benefit at Normal Retirement Age

Total Benefit Credits 7

Form of Pension

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits           28.87$

PBGC Guarantee Accrual Rate           24.41$

PBGC Guaranteed Benefit         170.87$

110% of PBGC Guaranteed Benefit         187.96$

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution   15,400.00$

1.96% of Total Accrued Contribution Prior to 1/2005 n/a

Reduction Factors

Benefit Prior to Age‐Based Limitation         202.12$

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension         202.12$

Months from 80 (at Suspension Date)

Benefits after Age‐Based Limitation

Final Monthly Benefit Under Proposed Suspension         202.12$

Page 9.2.42
Automotive Industries Pension Plan

Application for Benefit Suspension

Demonstration that limitations on individual suspensions are satisfied

Illustration #43

Group: (4) Inactive vested participants who accrued all benefits prior to July 1,

2003, with an accrual rate of 5%

Category ‐ Partially Age Protected

Date Of Birth 12/17/1937

Date of Retirement

Age at Retirement Date

Age at Suspension Date 79Y 7M

Current Monthly Benefit

Total Accrued Benefit at Normal Retirement Age         540.38$

Total Benefit Credits 9.00

Form of Pension

Calculation of 110% of PBGC Guarantee

Current Monthly Benefit/Benefit Credits           60.04$

PBGC Guarantee Accrual Rate           35.75$

PBGC Guaranteed Benefit         321.75$

110% of PBGC Guaranteed Benefit         353.93$

Calculation of Monthly Benefit Under Proposed Suspension

Total Accrued Contribution 10,807.50$

1.96% of Total Accrued Contribution Prior to 1/2005         211.83$

Reduction Factors

Benefit Prior to Age‐Based Limitation         211.83$

Age‐Based Limitation

Greater of 110% of PBGC or Proposed Suspension         353.93$

Months from 80 (at Suspension Date) 5

Benefits after Age‐Based Limitation         524.90$

Final Monthly Benefit Under Proposed Suspension         524.90$

Page 9.2.43