Several months ago, I started a thread on this board trying to figure out the 21 multi-employer pension plans UPS contributes to. According to a UPSPAC brochure I received in the mail a few months ago, 10 of these 21 plans are less than 75% funded. Below is a list of funds I compiled, which I believe UPS contributes to. There are 16 funds listed in all. If there are errors on this list, please post a correction or an addition to the list. Moreover, I tried to find all the funds on freeERISA.com using their free database search. My success was limited to the table below, using 2003 Form 5500 filings, with the exception of the Alaskan plan because of an end of June to beginning in July fiscal year, which ended in June 2003. Central States Southeast and Southwest Areas Pension Fund* Employer-Teamsters Locals Nos 175 & 505 Pension Fund International Brotherhood of Teamsters Union Local 710 Local 705 International Brotherhood of Teamsters Pension Trust Fund* Milwaukee Drivers Pension Plan New England Teamsters & Trucking Industry Pension Fund New York State Teamsters Conference Pension & Retirement Fund* Teamsters Local 688 Negotiated Pension Plan United Parcel Service Inc Local 177 IBT Retirement Plan Western Pennsylvania Teamsters and Employers Pension Plan* * Selected Teamster plans featured in Trucking: Structure of Less-Than-Truckload (LTL) Industry and Pension, Safety, and Security Issues, Congressional Research Service Report RL32257, April 19, 2004. A copy of this report with the employed methodology used to calculate the funding ratios in the above table can be found here. If anyone has a plan to add to the list, please submit it. I'll try to find it on freeERISA.com and if found, I'll post the funding ratio on this thread.