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        <ExplanationTxt>ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATE OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINABLE UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>BARNHART CRANE &amp; RIGGING BARNHART CRANE &amp; RIGGING SECRETARY TRUSTEE BOTH WORK FOR SAME COMPANY. IRONWORKERS LOCAL 167 IRONWORKERS LOCAL 167 CHAIRMAN TRUSTEE BOTH WORK FOR SAME LOCAL.</ExplanationTxt>
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        <ExplanationTxt>SOUTHERN BENEFIT ADMINISTRATORS, INC.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EMPLOYER TRUSTEES ARE APPOINTED TO THE BOARD BY THE EMPLOYERS ASSOCIATION AND THE UNION TRUSTEES ARE APPOINTED TO THE BOARD BY THE IRONWORKERS LOCAL NO. 167.</ExplanationTxt>
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