Your withdrawal liability estimate for your pension fund
For owners of small businesses that pay into a multiemployer pension fund, such as trucking, beverage and food distribution, grocery and the construction trades.
What the file is
The estimate shows your fund's figures for every year the Department of Labor publishes, and what you paid in each year the fund names you. Your share comes as a range: the low end uses the fund's own valuation, and the high end uses the stricter IRS rate in the same sworn filing. It also covers the construction industry rule (ERISA 4203(b)), how a bill would be paid (ERISA 4219(c)(1)), and a letter ready to sign asking the fund for its own estimate. Each row is one item, with its value, its unit and the filing it comes from.
- 01Section
- 02Item
- 03Source
What a row looks like
Below are ten rows from a real estimate, for the I B E W Local 25 Pension Fund, and the full file also has a value column and a unit column.
| Section | Item | Source |
|---|---|---|
| fund | plan | Form 5500 of I B E W Local 25 Pension Fund for plan year 2025, DOL EFAST2 public dataset (Schedule MB, Schedule R Part V), ACK_ID 20260728144030NAL0020374961001 |
| fund | plan year | Form 5500 of I B E W Local 25 Pension Fund for plan year 2025, DOL EFAST2 public dataset (Schedule MB, Schedule R Part V), ACK_ID 20260728144030NAL0020374961001 |
| fund | actuarial value of assets | Schedule MB |
| fund | accrued liability, funding basis (line 1c(3)) | Schedule MB |
| fund | unfunded on the funding basis | accrued liability less assets, floored at zero |
| fund | vested current liability, RPA 94 rate | Schedule MB |
| fund | unfunded vested benefits, RPA 94 rate | vested current liability less assets, floored at zero |
| fund | employer contributions that year (line 3b) | Schedule MB |
| limits | what this is | |
| limits | construction industry exemption | ERISA 4203(b) |
Scroll sideways to see every column.
Where the numbers come from
The numbers come from your fund's own Form 5500 filings with the U.S. Department of Labor, in the public EFAST2 datasets (Schedule MB and Schedule R Part V). They also draw on the Special Financial Assistance applications the PBGC publishes.
How often it changes
The public filings were read on September 22, 2026. The estimate can be run again each year after the fund's new Form 5500, and after each change to its assumptions or its Special Financial Assistance.
How it works
- 1Reply to the emailAsk any question about the file in your reply.
- 2Your file is builtFrom the public records named on this page, for your own business.
- 3It arrives by emailThe file is delivered by email, as the terms of sale state.
Who is behind it
Dylan Merigaud
Dylan Merigaud sends the email this page answers, and he builds the estimate from the public records named on this page.
Questions, answered
Who sends these emails?
Where do the numbers come from?
Is the seller a registered company?
How is payment made?
How to answer
Reply to the email you received, with any question about the file.
Payment, when there is one, is made by card through Stripe, so the dispute rights of your card apply.