MICHIGAN TROWEL TRADES HEALTH & WELFARE FUND: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: MICHIGAN TROWEL TRADES HEALTH & WELFARE FUND (EIN 38-6238055)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-08-12
IRS object ID: 201102289349301680
Schema version: 2010v3.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-08-12T15:57:02-05:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BENDA GRACE STULZ & COMPANY PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	38800 VAN DYKE AVE STE 100	AddressLine1
City	STERLING HEIGHTS	City
State	MI	State
ZIP Code	48312	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	386238055	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MICHIGAN TROWEL TRADES HEALTH AND	BusinessNameLine1
Business Name Line2	WELFARE FUND	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	MICH	NameControl
Phone	5173217502	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6525 CENTURION DRIVE	AddressLine1
City	LANSING	City
State	MI	State
ZIP Code	48917	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CYRIL WILSON	Name
Title	UNION TRUSTEE	Title
Phone	5173217502	Phone
Date Signed	2011-03-24	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	BRYAN STULZ	Name
Phone	5868836240	Phone
Date Prepared	2011-08-12	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	SAME AS ABOVE	NameOfPrincipalOfficerPerson
Gross Receipts	5224700	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.OUTSTATETROWELTRADES.ORG	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1971	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	PROVIDE HEALTH CARE BENEFITS TO PARTICIPANTS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	10	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	10	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	4510722	ProgramServiceRevenuePriorYear
Program Service Revenue CY	5040186	ProgramServiceRevenueCY
Investment Income Prior Year	10853	InvestmentIncomePriorYear
Investment Income Current Year	4123	InvestmentIncomeCurrentYear
Other Revenue Prior Year	65104	OtherRevenuePriorYear
Other Revenue Current Year	180391	OtherRevenueCurrentYear
Total Revenue Prior Year	4586679	TotalRevenuePriorYear
Total Revenue Current Year	5224700	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	5148962	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	5335477	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	307273	OtherExpensePriorYear
Other Expenses Current Year	369937	OtherExpensesCurrentYear
Total Expenses Prior Year	5456235	TotalExpensesPriorYear
Total Expenses Current Year	5705414	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-869556	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-480714	RevenuesLessExpensesCY
Total Assets BOY	4414540	TotalAssetsBOY
Total Assets EOY	4602576	TotalAssetsEOY
Total Liabilities BOY	2082801	TotalLiabilitiesBOY
Total Liabilities EOY	2751551	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	2331739	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1851025	NetAssetsOrFundBalancesEOY
Mission Description	PROVIDE HEALTH CARE BENEFITS TO PARTICIPANTS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	5335477	Expense
Description	TO PROVIDE HEALTH CARE BENEFITS TO PARTICIPANTS AND THEIR DEPENDENTS. THESE BENEFITS INCLUDED HEALTH, VISION, PRESCRIPTION DRUG, LIFE INSURANCE AND ACCIDENTAL DEATH AND DISMEMBERMENT COVERAGE.	Description
Total Program Service Expense	5335477	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	10	NbrVotingGoverningBodyMembers
Number Independent Voting Members	10	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	TIC INTERNATIONAL	NamePerson
Telephone Number	5173217502	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	6525 CENTURION DR	AddressLine1
City	LANSING	City
State	MI	State
ZIP Code	48917	ZIPCode

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
DON BOVRE
SECRETARY	1.00	X	0	0	0
CYRIL WILSON
CHAIRMAN	1.00	X	0	0	0
GLENN BUKOSKI
TRUSTEE	1.00	X	0	0	0
SCOTT FISHER
TRUSTEE	1.00	X	0	0	0
LAWRENCE WALRAVEN
TRUSTEE	1.00	X	0	0	0
JACK MCCOOL
TRUSTEE	1.00	X	0	0	0
JAMES OAKLEY
TRUSTEE	1.00	X	0	0	0
GREGORY DEJONGH
TRUSTEE	1.00	X	0	0	0
DOUGLAS NEEDHAM
TRUSTEE	1.00	X	0	0	0
DOUGLAS NOWAK
TRUSTEE	1.00	X	0	0	0
JOEL SANTOS
TRUSTEE	1.00	X	0	0	0
MICHAEL STANFIELD
TRUSTEE	1.00	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
BLUE CROSS BLUE SHIELD OF MICHIGAN
27000 W ELEVEN MILE B561	SOUTHFIELD	MI	48034	INSURANCE	231094
TIC INTERNATIONAL
6525 CENTURION DRIVE	LANSING	MI	48917	TPA	103230

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYER CONTRIBUTIONS	230000	4507851	4507851
PARTICIPANT SELF PAYMENTS	230000	532335	532335

Field	Value	IRS element (for citing)
Total Program Service Revenue	5040186	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	4123	TotalRevenueColumn
Exclusion	$4,123	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
OTHER	900099	154430	154430
LIQUIDATED DAMAGES	900099	25961	25961

Field	Value	IRS element (for citing)
Total Other Revenue	180391	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	5224700	TotalRevenueColumn
Related Or Exempt Function Income	5220577	RelatedOrExemptFunctionIncome
Exclusion	$4,123	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	5335477	Total
Program Services	5335477	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	102000	Total
Management And General	102000	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	114786	Total
Management And General	114786	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	57843	Total
Management And General	57843	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	67960	Total
Management And General	67960	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	15000	Total
Management And General	15000	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1800	Total
Management And General	1800	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	8578	Total
Management And General	8578	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	1970	Total
Management And General	1970	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	5705414	Total
Program Services	5335477	ProgramServices
Management And General	369937	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	2991082	BOY
EOY	3611667	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	319598	BOY
EOY	325962	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1103860	BOY
EOY	664947	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	4414540	BOY
EOY	4602576	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	54801	BOY
EOY	97551	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	2028000	BOY
EOY	2654000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	2082801	BOY
EOY	2751551	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	2331739	BOY
EOY	1851025	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2331739	BOY
EOY	1851025	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	4414540	BOY
EOY	4602576	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-480714	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Other Assets OtherAssets (3 entries)

DescriptionDescription	Book ValueBookValue
HEALTH CARE CLAIMS DEPOSIT	656064
PREPAID EXPENSES	7652
UNEXPIRED INSURANCE PREMIUM	1231

Field	Value	IRS element (for citing)
Total Book Value Other Assets	664947	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	BENEFIT OBLIGATIONS	Description
Amount	$2,654,000	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	2654000	TotalOfAmounts
Total Revenue	5224700	TotalRevenue
Total Expenses	5705414	TotalExpenses
Excess Or Deficit For Year	-480714	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-480714	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	5224700	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	5224700	RevenueSubtotal
Total Revenue Per Form990	5224700	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	5705414	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	5705414	ExpensesSubtotal
Total Expenses Per Form990	5705414	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ADDITIONAL INFORMATION	FORM 990	PART IV, LINE 34 - THE FUND IS A MULTIEMPLOYER FUND AS DEFINED BY THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED, WITH MANY ENTITIES THAT MIGHT BE A "SPONSORING ORGANIZATION OF A VEBA" OR "CONTRIBUTING EMPLOYER OF A VEBA"; HOWEVER, NONE OF THOSE ENTITIES CONTRIBUTED 10% OR MORE OF THE CONTRIBUTIONS TO THE FUND DURING THE TAX YEAR. (SEE THE INSTRUCTIONS ON THE SCHEDULE R.)
ADDITIONAL INFORMATION	FORM 990, PART VI	LINE 2 - FAMILY RELATIONSHIP OR BUSINESS RELATIONSHIP - THE RELATIONSHIP BETWEEN THE TRUSTEES OF THE FUND IS A 'BUSINESS RELATIONSHIP'. THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED. THE FUND, AS A TAFT-HARTLEY FUND, IS ADMINISTERED BY A BOARD OF TRUSTEES WHICH IS COMPOSED OF AN EQUAL NUMBER OF UNION AND EMPLOYER REPRESENTATIVES. BECAUSE OF THIS ORGANIZATIONAL REQUIREMENT, THERE IS A BUSINESS RELATIONSHIP BETWEEN THE TRUSTEES. LINE 12 - ANNUALLY, EACH TRUSTEE MUST ANSWER THE FIDUCIARY LIABILITY INSURANCE RENEWAL QUESTIONAIRE, WHICH CONTAINS QUESTIONS REGARDING POTENTIAL AND ACUTAL CONFLICTS OF INTEREST. LINE 15 - THE FUND DID NOT HAVE A CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL, OR OTHER OFFICERS OR KEY EMPLOYEES, AS THOSE TERMS ARE DEFINED.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 IS PRESENTED AND APPROVED AT A MEETING OF THE BOARD OF TRUSTEES, SUBJECT TO APPROVAL BY AND REVIEW OF THE FUND'S LEGAL COUNSEL. IN ADDITION, EACH TRUSTEE IS PROVIDED A COPY OF THE FUND'S FINAL FORM 990 (INCLUDING REQUIRED SCHEDULES), AS ULTIMATELY FILED WITH THE IRS, PRIOR TO ITS FILING WITH THE IRS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	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.
ADDITIONAL INFORMATION	FORM 990, PART VII	LINE 1A -THE TRUSTEES OF THE FUND SERVE WITHOUT COMPENSATION FROM THE FUND, BUT ARE COMPENSATED AS EMPLOYEES OF THE ENTITIES THAT MIGHT BE A "SPONSORING ORGANIZATION OF A VEBA" OR "CONTRIBUTING EMPLOYER OF A VEBA"; HOWEVER, NONE OF THOSE ENTITIES CONTRIBUTED 10% OR MORE OF THE CONTRIBUTIONS TO THE FUND DURING THE TAX YEAR. (SEE THE INSTRUCTIONS TO SCHEDULE R.)