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| Tables Provide Summary of Multiemployer Actuarial Certifications Received by IRS (PDF) Internal Revenue Service [IRS]  Sept. 1, 2015 "The charts [in this document] are comparisons of the certification information received each year by status... The [first] chart reflects a sharp increase in plans in Critical Status occurring in 2009, most likely due to economic issues. Subsequent years show some, but not full recovery.... The [second] chart reflects a sharp increase in plans in Seriously Endangered Status occurring in 2009, most likely due to economic issues. Subsequent years show decreasing percentage with 2013 rates lower than 2008." |
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