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        <Explanation>THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT SECURITY ACT OF 1974, AS AMENDED. IT OPERATES IN COMPLIANCE WITH THE REPORTING AND DISCLOSURE REQUIREMENTS OF SUBTITLE B, PART 1 ERISA WITH RESPECT TO DISCLOSURE OF ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION. IT OPERATES IN COMPLIANCE WITH THE FIDUCIARY RESPONSIBILITY REQUIREMENTS OF SUBTITLE B, PART 4 OF ERISA. THE FUND DOES NOT HAVE A CONFLICTS OF INTEREST POLICY.</Explanation>
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        <Explanation>LINE 1A - THE TRUSTEES OF THE FUND SERVE WITHOUT COMPENSATION FROM THE FUND, BUT ARE COMPENSATED AS EMPLOYEES OF ENTITIES THAT ARE CONTRIBUTING EMPLOYERS TO THE FUND, AND AS SUCH, "RELATED ORGANIZATIONS" AS THAT TERM IS DESCRIBED IN THE INSTRUCTIONS.</Explanation>
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          <ZIPCode>48917</ZIPCode>
        </AddressUS>
        <EIN>383296005</EIN>
        <PrimaryActivities>PENSION</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501A</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>UP PLUMBERS &amp; PIPEFITTERS EDUCATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>6525 CENTURION DRIVE</AddressLine1>
          <City>LANSING</City>
          <State>MI</State>
          <ZIPCode>48917</ZIPCode>
        </AddressUS>
        <EIN>386102222</EIN>
        <PrimaryActivities>EDUCATION</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501C5</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>UP PLUMBERS &amp; PIPEFITTERS LOCAL 111</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>2601 NORTH 30TH STREET</AddressLine1>
          <City>ESCANABA</City>
          <State>MI</State>
          <ZIPCode>49829</ZIPCode>
        </AddressUS>
        <EIN>381948506</EIN>
        <PrimaryActivities>LOCAL</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501C5</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartIII>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SEE PART VII</BusinessNameLine1>
        </NameOfRelatedOrg>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <DisproportionateAllocations>false</DisproportionateAllocations>
        <GeneralOrManagingPartner>false</GeneralOrManagingPartner>
      </Form990ScheduleRPartIII>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SEE PART VII</BusinessNameLine1>
        </NameOfRelatedOrg>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>false</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <Form990ScheduleRPartVII>
        <Identifier>ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>SCHEDULE R</ReturnReference>
        <Explanation>SCHEDULE R PARTS III IV V IDENTIFICATION OF RELATED ORGANIZATIONS THE FILING ORGANIZATION IS A MULTIEMPLOYER TRUST FUND AS DEFINED IN THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 AS AMENDED THE FUND PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS AS OF JUNE 30 2013 THERE WERE 33 CONTRIBUTING EMPLOYERS TO THE FUND UNDER THE INSTRUCTIONS TO SCHEDULE R THOSE EMPLOYERS ARE CONSIDERED RELATED ORGANIZATIONS THE FUNDS ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF ALL CONTRIBUTING EMPLOYERS THE FOLLOWING IS A LISTING OF THOSE CONTRIBUTING EMPLOYERS AHERN JF BERGER KING INC BERGER MJ INC COMMERICAL REFRIG SERVICE CORP COMMERCIAL REGRIG SYSTEMS INC CRITTENDEN CONSTRUCTION CO INC D K SERVCIES DAY ZIMMERMANN NPS DEHOOGHE VIAU MECHANICAL DMI DRESSLER MECHANICAL INC DUQUAINE INC ECC CORROSION INC FRANLIN HOLWERDA COMPANY GOGEBIC MECHANICAL INC GREALT LAKES MECHANICAL INC JOHN E GREEN COMPANY HENKELS MCCOY INC THE JAMAR CO JOHNSON WOOD LLC JOHNSON CONTROLS INC M J ELECTRIC LLC MEYER CR SONS COMPANY MID STATE CONTRACTING LLC PRETUBE INC RICE LAKE CONSTRUCITON RICHERS REGRIGERATION RICKS MECHANICAL CONTRACTORS SCHECK TECHNICAL SERVICES TRESEDDER PLUMBING HEATING AC TWEETGAROT MECHANICAL UNITED CONTRACTORS INC VALLEY MECHANICAL INC WINTER AUGUST SONS INC</Explanation>
      </Form990ScheduleRPartVII>
    </IRS990ScheduleR>
  </ReturnData>
</Return>