Financial Accounting Standards Board Disclosures (FASB)

Carpenters Pension Trust Fund for Northern California

Carpenters Pension Trust Fund for Northern California

Financial Accounting Standards Board (FASB) Standard 715-80 requires certain Employer companies to disclose information in their Financial Statement Footnotes, in connection with their participation in Multi-Employer Pension Plans.

The most current Zone Status and Annual Funding Notice for the Pension Plan can be viewed here.

The most current Report of Summary Plan Information for the subject Pension Plan can be viewed here.

For Employers that participate in this Pension Plan, below is information to assist you and your financial statement Auditors with the new FASB disclosures:

Name of Pension Plan: Carpenters Pension Trust Fund for Northern California
Pension Plan EIN: 94-6050970
Pension Plan Number: 1
Pension Protection Act (PPA) Zone Status: Red/Critical
Funding Improvement Rehabilitation Plan Implemented? Yes
Annual Contribution to Plan: Provided by your Auditor
Surcharge Imposed: No
Expiration Date of Collective Bargaining Agreement (CBA): No sooner than June 30, 2027
Single Employer Funding 5% or more of Contributions in FY: None
The most recent available Form 5500 for the Plan's Fiscal Year end August 31 can be found at the Department of Labor website:


There have been no amendments to the most recent Plan Document Rules and Regulations.

The information on this page will be updated annually. If the information available above is not sufficient to enable you to comply with your company’s FASB disclosure requirement for this Plan, please contact

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