2015-10-09T13:29:22-07:00 2014-12-31 TED SOILEAU CPA LLC 2133 Silverside Dr Ste C Baton Rouge LA 70808 990 2014-01-01 726031293 LOUISIANA LABORERS HEALTH & WELFARE FUND LOUI 6158590131 PO BOX 1449 GOODLETTSVILLE TN 37070 STEVE FARNER Sec/Union/Trust 2015-10-09 true TED A SOILEAU P00852991 2257667910 X 2014 2016-02-25 16:41:14Z 11736364 false false X N/A X 1971 TN To provide health care benefits to eligible participants and their dependents in accordance with the terms of the Fund's trust agreement and the collective bargaining agreement. 5 5 0 5 0 0 5796061 4731123 386623 168741 0 6182684 4899864 0 5832584 7305133 0 0 0 500913 482539 6333497 7787672 -150813 -2887808 12396679 10255273 4488579 5155727 7908100 5099546 X To provide health care benefits to eligible participants and their dependents in accordance with the terms of the Fund's trust agreement and the collective bargaining agreement. false false 6851413 To provide major medical benefits for hospital, doctor, lab and diagnostic health care benefits to eligible participants and their qualified dependents in accordance with the terms of the Fund's Trust Agreement and Collective Bargaining Agreement. 386091 PPO fees to provide discount and repricing services for the benefit of eligible participants and their qualified dependents 38690 Payments are made to the Laborers National Health & Safety Fund whose purpose is to promote safety training and education for the jobsite environment. 28939 7305133 false false false false false false false false false false false true false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false true 14 0 true 0 false false false false false false false false false false false false false X 5 5 false true false false true true false true true false false true true true true true true false false false X SOUTHERN BENEFIT ADMINISTRATOR 6158590131 POBOX 1449 GOODLETTSVILLE TN 37070 X ROBERT H BOH Chair-Mgt Tstee 1.00 0.00 X 0 0 0 DENNIS MILLER Union Trustee 1.00 0.00 X 0 0 0 SCOTTY ODOM Union Trustee 1.00 0.00 X 0 0 0 ERNIE GUITREAU Mgt Trustee 1.00 0.00 X 0 0 0 STEVE FARNER Sec/Union/Trust 1.00 0.00 X 0 0 0 0 false false false SOUTHERN BENEFIT ADMINISTRATORS PO BOX 1449 GOODLETTSVILLE TN 370701449 ADMIN/ CONSULT 361500 EXPRESS SCRIPTS INC ONE EXPRESS WAT ST LOUIS MO 63121 RX DISCOUNTS 1367320 UNITEDHEALTH CARE 605 MARSHALEE DR STE 200 ELKRIDGE MD 21075 PPO DISCOUNT/CLAIMS 386091 MS ENVISION MMIS PO BOX 23078 JACKSON MS 39225 HEALTH SERVICES 113463 4 0 CONTRACTOR CONTRIBUTIONS 525100 4534670 4534670 SELF PAYMENT 525100 63417 63417 SUBROGATION RECEIPTS 525100 133036 133036 4731123 254646 254646 0 0 0 6750595 6836500 -85905 -85905 -85905 0 0 0 0 4899864 4645218 254646 0 0 0 7305133 7305133 0 0 0 0 0 0 342000 342000 7473 7473 31174 31174 0 0 46239 46239 19500 19500 0 0 0 0 0 7669 7669 0 0 0 0 0 0 Postage and Shipping 16714 16714 BONDING EXPENSE 7596 7596 BANK CHARGES 3814 3814 STATE ASSESSMENTS 360 360 0 7787672 7305133 482539 0 797672 262067 0 0 507642 237699 0 0 0 0 0 0 10304483 5865987 698726 3820398 0 0 88156 69122 12396679 10255273 3824 4484755 5155727 4488579 5155727 X 7908100 5099546 7908100 5099546 12396679 10255273 -2887808 79254 X false true X true false 3820398 CIBNR & ACCUMULATED ELIGIBILITY 5068764 OUTSTAND. CHKS IN EXCESS OF CASH IN BANK 86963 5155727 X 4932879 79254 79254 4853625 46239 46239 4899864 7741433 7741433 46239 46239 7787672 Part X : FIN48 Footnote Accounting for the uncertainty of tax positions can impact the financial statements. Even though the Fund is exempt from income taxes, The Fund must still consider whether its exempt income and other activities of the Fund might be determined to be unrelated business income, and whether the Fund has properly maintained its tax exempt status. FASB ASC 740 (Financial Interpretation No. 48 (i.e. FIN # 48 )), published by the Financial Accounting Standards Board, addresses the issue of accounting for the uncertainty of material tax positions impacting the financial statements. The Board of Trustees has adopted the provisions of FASB ASC 740 effective December 31, 2008. The accounting for all material positions taken, or expected to be taken, on any income tax return is governed by FASB ASC 740. Income tax returns include those positions that were filed or that should have been filed with Federal taxing authorities. It is the Board of Trustees policy to assess all material postions taken on any federal income tax return. The Board will require its legal and tax counsel to communicate to them all such uncertain tax positions in order to evaluate the impact of the tax position and the reporting and disclosure required. The requirement will apply to not only the current reporting year but also to all prior open reporting years that could still be subject to examination by a taxing authority. The Board of Trustees has determined that any material uncertain tax positions that are presented to the Board of Trustees will be recognized and measured using a " more-likely-than-not ", (MLTN) threshold. The MLTN threshold means that;1. A benefit related to an uncertain tax position may not be recognized in the financial statements unless it is MLTN that the position will be sustained based on its technical merits, and 2. There must be more than a 50 % likelihood that the position would be sustained if challenged and considered by the highest court in the relevant jurisdiction.Measurement of any uncertain tax position will require calculating the cumulative probability of an outcome either for or against the tax position. The tax benefit of a qualifying position is the largest amount of tax benefit that is more than 50 % likely to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. Initial recognition of an uncertain tax position will require continued reassessment of the tax position on an annual basis. As of each year end any unresolved uncertain tax postions must be reassessed, and the Trustees must determine whether;1. the factors underlying the sustainability assertions have changed and,2. the amount of the recognized tax benefit is still appropriate.Developments such as case law, changes in tax law, new rulings or regulations issued by taxing authorities, could affect whether a tax position should be recognized or the amount that should be reported. The Fund will be required to accrue interest and penalties that, under present tax law, the Fund would incur if the uncertain tax position ultimately were not sustained.For the year ending December 31, 2014, no uncertain tax positions were determined to exist. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: To provide insured death benefits to beneficiaries of eligible participants Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company SEVERAL THIRD PARTY ADMINISTRATORS HAVE BEEN RETAINED BY THE BOARD OF TRUSTEES TO HANDLE THE ADMINISTRATIVE DUTIES OF THE FUND. THOSE DUTIES INCLUDE PAYING HEALTH INSURANCE BENEFITS, PAYING ADMINISTRATIVE BILLS, PROCESSING MONTHLY AND ANNUAL REPORTS, PROCESSING INVESTMENT TRANSACTIONS AND REPORTS, AND VALUING INVESTMENT ASSETS. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder THE ELIGIBLE MEMBERS OF THIS ORGANIZATION ARE THOSE ELIGIBLE MEMBERS WHO ARE COVERED BY THE COLLECTIVE BARGAINING AGREEMENTS IN FORCE BETWEEN THE REPRESENTATED LABORER LABOR UNIONS IN LOUISIANA AND THE PARTICIPATING EMPLOYERS WHO EMPLOY THOSE MEMBERS.THE ORGANIZATION IS OPERATED BY A BOARD OF TRUSTEES WHO ARE MEMBERS OF THE ORGANIZATION AUTHORIZED TO OPERATE THIS MULTI-EMPLOYER PLAN. Form 990, Part VI, Line 11b: Form 990 Review Process A CERTIFIED PUBLIC ACCOUNTING FIRM IS RETAINED TO PREPARE THE ANNUAL IRS FORM 990. THE CPA FIRM PROVIDES A COPY OF THE COMPLETED FORM TO THE CHAIRMAN, SECRETARY OF THE BOARD OF TRUSTEES AND ALL OTHER BOARD TRUSTEES FOR THEIR REVIEW AND APPROVAL. A COPY OF THE FORM 990 WAS PROVIDED TO THE FUND ADMINISTRATOR, SOUTHERN BENEFIT ADMINISTRATORS, INC. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts BOARD OF TRUSTEES MEETS QUARTERLY TO ADDRESS POLICY ISSUES, PLAN OF BENEFIT CHANGES, INVESTMENT POLICY REVIEW AND POLICY DECISIONS, APPEAL OF BENEFITS, REVIEW OF EMPLOYER CONTRIBUTION REPORTS AND DELINQUENCIES, LEGAL COUNSEL REPORT AND FUND ADMINISTRATOR REPORT. DURING THESE MEETINGS ANY ISSUES IMPACTING CONFLICT OF INTEREST, PROHIBITIVE TRANSACTIONS WILL BE ADDRESSED BY THE FULL BOARD OF TRUSTEES AND ACTED UPON. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available AS CLEARLY INDICATED IN THE ANNUAL SUMMARY REPORT TO THE PARTICIPANTS AND EMPLOYERS, A FULL COPY OF THE COMPLETE U.S. DEPARTMENT OF LABOR FROM 5500 IS AVAILABLE UPON REQUEST ALONG WITH A COPY OF THE AUDITORS ANNUAL REPORT. THE SUMMARY ANNUAL REPORT IS MAILED ANNUALLY TO ALL PARTICIPANTS AND EMPLOYERS. THE IRS FORM 990 WILL ALSO BE MADE AVAILABLE UPON REQUEST TO THE FUND ADMINISTRATOR. FLORIDA LABORERS 550 BALMORAL CIRCLE JACKSONVILLE FL 22185 CONTRIBUTING EMPLOYER FL 501(c)(5) NO false MICHIGAN LABORERS 6525 CENTURION DRIVE LANSING MI 48917 CONTRIBUTING EMPLOYER MI 501(c)(5) NO false SOUTHWEST LABORERS PO BOX 860007 PLANO TX 75086 CONTRIBUTING EMPLOYER TX 501(c)(5) NO false SUSQUEHANNA LABORERS PO BOX 6480 HARRISBURG PA 17112 CONTRIBUTING EMPLOYER PA 501(c)(5) NO false SOUTHEAST LABORERS DISTRICT COUNCIL 51 CENTURY BLVD NASHVILLE TN 37214 421637053 SPONSORING ORGANIZATION TN 501(C)(5) NO false PIPELINE WORKERS OF LA #692 9980 MAIN STREET ZACHARY LA 70791 720524357 SPONSORING ORGANIZATION LA 501(C)(5) NO false ENGLE MGMT PO BOX 156 LE SAGE WV 25537 CONTRIBUTING EMPLOYER WV NO false false MR PITTMAN GROUP LLC 505 COMMERCE POINT HARAHAN LA 70123 CONTRIBUTING EMPLOYER LA NO false false PRECISION PIPELINE LLC 3314 56TH STREET EAU CLAIRE WI 54703 CONTRIBUTING EMPLOYER WI NO false false SAK CONSTRUCTION 864 HOFF ROAD OFALLON MO 63366 CONTRIBUTING EMPLOYER MO NO false false WELDED CONSTRUCTION COMPANY 26933 ECKEL RD PERRYSBURG OH 43551 CONTRIBUTING EMPLOYER OH NO false false BOH BROTHERS CONSTRUCTION 730 S TONTI ST NEW ORLEANS LA 70119 720536353 SPONSORING ORGANIZATION LA NO false false ALLAN EDWARDS PO BOX 9457 TULSA OK 74157 CONTRIBUTING EMPLOYER OK NO C CORP false ALLEN REFRACTORIES CO 131 SHACKELFORD RD PATASKALA OH 43062 CONTRIBUTING EMPLOYER OH NO C CORP false APPALACHIAN PIPELINE CONSTRUCTION 170-D EAST MAIN STREET 280 HENDERSONVILLE TN 37075 CONTRIBUTING EMPLOYER TN NO C CORP false ARB INC 26000 COMMERCENTRE DR PO BOX 5166 LAKE FOREST CA 92630 CONTRIBUTING EMPLOYER CA NO C CORP false ASSOC PIPELINE CONST INC 3535 BRIARPARK STE 135 PO BOX 42803 HOUSTON TX 77042 CONTRIBUTING EMPLOYER TX NO C CORP false B&G CRANE SERVICE 725 CENTER AVENUE JEFFERSON LA 70121 CONTRIBUTING EMPLOYER LA NO C CORP false BLACKWELL ENTREPRISES 14860 RAILWAY AVENUE WAYNE OK 73095 CONTRIBUTING EMPLOYER OK NO C CORP false CABILDO STAFFING 1515 PAYDRAS STREET STE 2210 NEW ORLEANS LA 70112 CONTRIBUTING EMPLOYER LA NO C CORP false CBC PIPELINE LLC 1059 HWY 501 GOLDONNA LA 71031 CONTRIBUTING EMPLOYER LA NO C CORP false CEMENT MASONS LOCAL 567 633 ARD RD GREENSBURG LA 70441 CONTRIBUTING EMPLOYER LA NO C CORP false CENTRAL MAINTENANCE & WELDING 2620 E KEYSVILLE RD LITHIA LA 33547 CONTRIBUTING EMPLOYER LA NO C CORP false CONTINENTAL PIPELINE SERVICES 301 N MASON STREET CARROLLTON MO 64633 CONTRIBUTING EMPLOYER MO NO C CORP false DAY & ZIMMERMAN 1827 FREEDOM RD STE 101 LANCASTER PA 70079 CONTRIBUTING EMPLOYER PA NO C CORP false ERNEST MANNING CONSTRUCTION PO BOX 1788 PASCAGOULA MS 39568 CONTRIBUTING EMPLOYER MS NO C CORP false FLUOR MAINTSERVICE PO BOX 217 AXIS AL 36505 CONTRIBUTING EMPLOYER LA NO C CORP false FRISCHERTZ ELECTRIC COMPANY 4240 TOULOUSE STREET NEW ORLEANS LA 70117 CONTRIBUTING EMPLOYER LA NO C CORP false HENKELS & MCCOY 985 JOLLY ROAD BLUEBELL PA 19422 CONTRIBUTING EMPLOYER PA NO C CORP false INTER CON CONSTRUCTION INC 2880 COMMERCE PARK DR MADISON WI 53719 CONTRIBUTING EMPLOYER WI NO C CORP false JAZZ CASNO 8 CANAL ST NEW ORLEANS LA 70130 CONTRIBUTING EMPLOYER LA NO C CORP false KOCH KNIGHT PO BOX 30070 EASTERN CANTON OH 44730 CONTRIBUTING EMPLOYER OH NO C CORP false LANEY DIRECTIONAL DRILLING CO PO BOX 1449 HUMBLE TX 77347 CONTRIBUTING EMPLOYER TX NO C CORP false LATEX CONSTRUCTION CO PO BOX 917 CONYERS GA 30207 CONTRIBUTING EMPLOYER GA NO C CORP false LETOURNEAU PRODUCTS MFG CORP 200 CHACE ROAD FREETOWN MA 02717 CONTRIBUTING EMPLOYER MA NO C CORP false LMCC 2041 BEAUMONT DRIVE BATON ROUGE LA 70806 CONTRIBUTING EMPLOYER LA NO C CORP false LOU-CON INC 3100 E ST BERNARD HWY MERAUX LA 70075 CONTRIBUTING EMPLOYER LA NO C CORP false MARINO & SON PLUMBING INC PO BOX 66622 BATON ROUGE LA 70896 CONTRIBUTING EMPLOYER LA NO C CORP false MICHELS PIPE LINE CONSTRUCTION PO BOX 128 BROWNSVILLE WI 53006 CONTRIBUTING EMPLOYER WI NO C CORP false MILLER PIPELINE CORP PO BOX 34141 INDIANAPOLIS IN 46234 CONTRIBUTING EMPLOYER IN NO C CORP false NORTHERN CLEARING INC PO BOX 654 ASHLAND WI 54806 CONTRIBUTING EMPLOYER WI NO C CORP false OPCMIA 11720 BELTSVILLE DRIVE BELTSVILLE MD 20770 CONTRIBUTING EMPLOYER MD NO C CORP false OZ DIRECTIONAL DRILLING 10436 N 32ND STREET PHOENIX AZ 85028 CONTRIBUTING EMPLOYER AZ NO C CORP false PE BEN INDUSTRIES CO LTD 202 E ELM ST STE E OZARK MO 65721 CONTRIBUTING EMPLOYER MO NO C CORP false PHILLIPS & JORDAN INC 191 P AND J ROAD ROBBINSVILLE NC 28771 CONTRIBUTING EMPLOYER NC NO C CORP false PRICE GREGORY CONSTRUCTION 920 MEMORIAL CITY WAY STE 600 HOUSTON TX 77024 CONTRIBUTING EMPLOYER TX NO C CORP false RAM CONSTRUCTION SERVICES 13800 ECKLES RD LIVONIA MI 48150 CONTRIBUTING EMPLOYER MI NO C CORP false ROCKFORD CORPORATION PO BOX 1415 NORTH PLAINS OR 97133 CONTRIBUTING EMPLOYER OR NO C CORP false SHEEHAN PIPELINE CONSTRUCTION 2431 EASET 61ST STREET TULSA OK 74104 CONTRIBUTING EMPLOYER OK NO C CORP false SMG PO BOX 52439 NEW ORLEANS LA 70152 CONTRIBUTING EMPLOYER LA NO C CORP false SNELSON COMPANIES INC 601 WEST STATE STREET SEDRO WOOLEY WA 98284 CONTRIBUTING EMPLOYER WA NO C CORP false SOUTHEAST DIRECTIONAL DRILLING 2323 SOUTH HARDLY DR TEMPE AZ 85282 CONTRIBUTING EMPLOYER AZ NO C CORP false STALLION OILFIELD CONSTRUCTION 950 CORBINDALE SUITE 300 HOUSTON TX 77024 CONTRIBUTING EMPLOYER TX NO C CORP false STEBBINS ENGINEERING & MFG 363 EASTERN BLVD WATERTOWN NY 13601 CONTRIBUTING EMPLOYER NY NO C CORP false STONE & WEBSTER PO BOX 217 ST FRANCISVILLE LA 70775 CONTRIBUTING EMPLOYER LA NO C CORP false TG MERCER CONSULTING SERVICE 2300 TINTOP ROAD WEATHERFORD TX 76087 CONTRIBUTING EMPLOYER TX NO C CORP false TERRA RESTORATION SERVICES 14616 HIGHWAY 15 DOWNSVILLE LA 71234 CONTRIBUTING EMPLOYER LA NO C CORP false US PIPELINE INC 950 ECH LN 100 HOUSTON TX 77079 CONTRIBUTING EMPLOYER TX NO C CORP false TURNER INDUSTRIES PO BOX 2750 BATON ROUGE LA 70809 550869273 SPONSORING ORGANIZATION LA NO C CORP false ATLANTIC PLANT MAINTENANCE 2210 OAK LEAF ST PASADENA TX 77503 CONTRIBUTING EMPLOYER TX NO C CORP false BOWEN ENGINEERING 8802 N MERIDIAN ST INDIANAPOLIS IN 46260 CONTRIBUTING EMPLOYER IN NO C CORP false CAJUN CONCRETE SERVICES 42723 MERCHANT ST PONCHATOULA LA 70454 CONTRIBUTING EMPLOYER LA NO C CORP false ELITE PIPELINE 7969 HWY 80 ARCADIA LA 71001 CONTRIBUTING EMPLOYER LA NO C CORP false ENERFAB INC 4955 SPRING GROVE AVE CINCINNATI OH 45232 CONTRIBUTING EMPLOYER OH NO C CORP false INDUSTRIAL CONST SKANSKA 75-20 ASTORIA BLVD STE 200 E ELMHURST NY 11370 CONTRIBUTING EMPLOYER NY NO C CORP false INFRASOURCE CONSTRUCTION 4033 E MORGAN RD YPSILANTI MI 48197 CONTRIBUTING EMPLOYER MI NO C CORP false JACOBS TECHNOLOGY PO BOX 29304 13800 OLD GENTILLY RD NEW ORLEANS LA 70189 CONTRIBUTING EMPLOYER LA NO C CORP false LABORERS TRUST FUNDS PO BOX 13487 ROANOKE VA 24034 CONTRIBUTING EMPLOYER VA NO TRUST false MDS BORING & DRILLING PO BOX 11587 HOUSTON TX 77293 CONTRIBUTING EMPLOYER TX NO C CORP false HOOVER CONSTRUCTION CO PO BOX 1007 VIRGINIA MN 55792 CONTRIBUTING EMPLOYER MN NO C CORP false B&M MARINE 3500 SW 14th St Deerfield Beach FL 33442 CONTRIBUTING EMPLOYER FL NO C CORP false BERCO INDUSTRIAL PO BOX 8 Roxana IL 62084 CONTRIBUTING EMPLOYER IL NO C CORP false BLUE FLAME PIPELINE 464 Straight Up Rd W Union WV 26456 CONTRIBUTING EMPLOYER WV NO C CORP false CASE BORING CORP 8585 Bunker Hill Rd Gasport NY 14067 CONTRIBUTING EMPLOYER NY NO C CORP false CONSTRUCTION INDUSTRY LABORERS FRINGE B 6405 Metcalf Suite 200 Overland Park KS 66202 CONTRIBUTING EMPLOYER KS NO C CORP false DELTA FLOORING 300 Jefferson HWY STE 405 Jefferson LA 70121 CONTRIBUTING EMPLOYER LA NO C CORP false ELLIGSON TRECHLESS PO BOX 68 West Concord MN 55985 CONTRIBUTING EMPLOYER MN NO C CORP false GLOBAL ENVIRON SOULUTIONS 105 MAIN STREET SOUTH PORTLAND ME 04106 CONTRIBUTING EMPLOYER ME NO C CORP false HAMON-CUSTODIS PO BOX 1500 SOMERVILLE NJ 08876 CONTRIBUTING EMPLOYER NJ NO C CORP false HUEN ELECTRIC 1801 W 16TH ST BROADVIEW IL 60155 CONTRIBUTING EMPLOYER IL NO C CORP false HENNIGAN ENGR 2001 CALDWELL DRIVE GOODLETTSVILLE TN 37072 CONTRIBUTING EMPLOYER TN NO C CORP false INDIANHEAD PIPELINE SERVICES 13167 COUNTY HWY 00 CHIPPEWA FALLS WI 54729 CONTRIBUTING EMPLOYER WI NO C CORP false LANCO CONSTRUCTION PO BOX 550 ATTN CHRISTINE LAPLACE LA 70069 CONTRIBUTING EMPLOYER LA NO C CORP false LOCAL 1177 1233 GMENT ST BATON ROUGE LA 70802 CONTRIBUTING EMPLOYER LA NO C CORP false MIDWEST UNDERGROUD-IL 3150 5TH AVE E MOLINE IL 61244 CONTRIBUTING EMPLOYER IL NO C CORP false MINNESOTA LTD 14485 NORTHDALE BLVD ROGERS MN 55374 CONTRIBUTING EMPLOYER MN NO C CORP false OLDC-OCA 2001 CALDWELL DRIVE GOODLETTSVILLE TN 37072 CONTRIBUTING EMPLOYER TN NO C CORP false OTIS EASTERN SER 2446 S BROOKLYN AVENUE PO BOX 330 WELLSVILLE NY 14895 CONTRIBUTING EMPLOYER NY NO C CORP false PIPELINE ENERGY GROUP 2550 MERIDIAN BLVD STE 130 FRANKLIN TN 37067 CONTRIBUTING EMPLOYER TN NO C CORP false SHARP ELECTRIC INC 3600 HESSMER AVE ATTN STEPHANIE R METARIE LA 70002 CONTRIBUTING EMPLOYER LA NO C CORP false SOUTHEAST LABORERS DC 401 COMMERCE STREET SUITE 5300 NASHVILLE TN 37219 CONTRIBUTING EMPLOYER TN NO C CORP false UNITED PIPING INC 2001 CALDWLL DRIVE GOODLETTSVILLE TN 37072 CONTRIBUTING EMPLOYER TN NO C CORP false false false false false false false false false false false true true true false false false false false false FLORIDA LABORERS l 132 Cost MICHIGAN LABORERS l 27438 Cost SOUTHWEST LABORERS l 3021 Cost SUSQUEHANNA LABORERS l 4170 Cost SOUTHEAST LABORERS DISTRICT COUNCIL l 251 Cost PIPELINE WORKERS OF LA #692 l 12672 COST ENGLE MGMT l 33623 Cost MR PITTMAN GROUP LLC l 34907 Cost PRECISION PIPELINE LLC l 169479 Cost SAK CONSTRUCTION l 10617 Cost WELDED CONSTRUCTION COMPANY l 42075 Cost BOH BROTHERS CONSTRUCTION l 935844 Cost ALLAN EDWARDS l 2526 Cost ALLEN REFRACTORIES CO l 835 Cost APPALACHIAN PIPELINE CONSTRUCTION l 15815 Cost ARB INC l 9836 Cost ASSOC PIPELINE CONST INC l 111187 Cost B&G CRANE SERVICE l 2080 Cost BLACKWELL ENTREPRISES l 5109 Cost CABILDO STAFFING l 3431 Cost CBC PIPELINE LLC l 37005 Cost CEMENT MASONS LOCAL 567 l 1102 Cost CENTRAL MAINTENANCE & WELDING l 1708 Cost CONTINENTAL PIPELINE SERVICES l 6358 Cost DAY & ZIMMERMAN l 11103 Cost ERNEST MANNING CONSTRUCTION l 5517 Cost FLUOR MAINTSERVICE l 112351 Cost FRISCHERTZ ELECTRIC COMPANY l 19555 Cost HENKELS & MCCOY l 80911 Cost INTER CON CONSTRUCTION INC l 19044 Cost JAZZ CASNO l 36220 Cost KOCH KNIGHT l 6285 Cost LANEY DIRECTIONAL DRILLING CO l 33885 Cost LATEX CONSTRUCTION CO l 185759 Cost LETOURNEAU PRODUCTS MFG CORP l 8580 Cost LMCC l 2472 Cost LOU-CON INC l 5513 Cost MARINO & SON PLUMBING INC l 2356 COST MICHELS PIPE LINE CONSTRUCTION l 322044 Cost MILLER PIPELINE CORP l 58475 Cost NORTHERN CLEARING INC l 107791 Cost OPCMIA l 1328 Cost OZ DIRECTIONAL DRILLING l 13190 Cost PE BEN INDUSTRIES CO LTD l 20048 Cost PHILLIPS & JORDAN INC l 5454 Cost PRICE GREGORY CONSTRUCTION l 370408 Cost RAM CONSTRUCTION SERVICES l 5288 Cost ROCKFORD CORPORATION l 149964 Cost SHEEHAN PIPELINE CONSTRUCTION l 340206 Cost SMG l 7647 Cost SNELSON COMPANIES INC l 48317 Cost SOUTHEAST DIRECTIONAL DRILLING l 4221 Cost STALLION OILFIELD CONSTRUCTION l 9631 Cost STEBBINS ENGINEERING & MFG l 34082 Cost STONE & WEBSTER l 85932 Cost TG MERCER CONSULTING SERVICE l 15520 Cost TERRA RESTORATION SERVICES l 9909 Cost US PIPELINE INC l -39967 Cost TURNER INDUSTRIES l 636243 Cost ATLANTIC PLANT MAINTENANCE l 4740 Cost BOWEN ENGINEERING l 25580 Cost CAJUN CONCRETE SERVICES l 665 Cost ELITE PIPELINE m 858 Cost ENERFAB INC l 3100 Cost INDUSTRIAL CONST SKANSKA l 2300 Cost INFRASOURCE CONSTRUCTION l 8884 Cost JACOBS TECHNOLOGY l 5107 Cost LABORERS TRUST FUNDS l 1775 Cost MDS BORING & DRILLING l 35449 Cost HOOVER CONSTRUCTION CO l 2447 Cost B&M MARINE l 7907 Cost BERCO INDUSTRIAL l 265 Cost BLUE FLAME PIPELINE l 3338 Cost CASE BORING CORP l 2813 Cost CONSTRUCTION INDUSTRY LABORERS FRINGE B l 3913 Cost DELTA FLOORING l 1272 Cost ELLIGSON TRECHLESS l 1553 Cost GLOBAL ENVIRON SOULUTIONS l 1874 Cost HAMON-CUSTODIS l 2639 Cost HUEN ELECTRIC l 5222 Cost HENNIGAN ENGR l 1783 Cost INDIANHEAD PIPELINE SERVICES k 11530 Cost LANCO CONSTRUCTION l 2423 Cost LOCAL 1177 l 5891 Cost MIDWEST UNDERGROUD-IL l 1498 Cost MINNESOTA LTD l 12111 Cost OLDC-OCA l 11562 Cost OTIS EASTERN SER l 11800 Cost PIPELINE ENERGY GROUP l 6620 Cost SHARP ELECTRIC INC l 1812 Cost SOUTHEAST LABORERS DC l 8916 Cost UNITED PIPING INC l 191494 Cost PART IV; LINE 34, 35a and 35b PURSUANT TO THE INSTRUCTIONS FOR SCHEDULE R, THIS ENTITY REPRESENTS A VEBA, VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION. ACCORDINGLY, THE REPORTING OF EMPLOYER CONTRIBUTIONS BY BOTH SPONSORING ORGANIZATIONS AND REMITTING EMPLOYERS IS REQUIRED. IN ORDER FOR THE SCHEDULE R TO PRINT OFF OF THE LACERTE TAX SOFTWARE LINE 34 MUST BE MARKED YES AS A DEFAULT SETTING OF THE PROGRAM. NONE OF THESE ENTITIES LISTED AS BOTH SPONSORING ORGANIZATIONS AND CONTRIBUTING EMPLOYERS CAN BE CONSTRUED TO BE A CONTROLLED ENTIY WITHIN THE MEANING OF INTERNAL REVENUE CODE 512(b)(13).