Lucky Stores, Inc. and Subsidiaries - Page 9

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               As required by ERISA sections 104 and 4065 and sections                
          6057(b) and 6058(a), after the close of each plan year the                  
          administrator of each CBA Plan filed Annual Reports (Forms 5500)            
          and accompanying schedules with the IRS.  On Schedule B of Form             
          5500, each CBA Plan reported for each plan year only those                  
          contributions paid under the applicable collective bargaining               
          agreement for hours or weeks worked during that particular plan             
          year.  Petitioner's monthly contributions to each CBA Plan were             
          reported by each CBA Plan on Schedule B of Form 5500 for that               
          plan year in which the related hours or weeks of the covered                
          employees had been worked.  Schedule B of Form 5500 is required             
          to be filed only with respect to a defined benefit plan that is             
          subject to the minimum funding standards of section 412 and ERISA           
          section 302, 88 Stat. 869, and one purpose of the completion of             
          the Schedule B is to demonstrate compliance or noncompliance with           
          such minimum funding standards.                                             
               There was no provision in any of the collective bargaining             
          agreements prohibiting petitioner from contributing more than the           
          amount required under the agreements or contributing amounts in             
          advance of the date that such amounts became due.  There was no             
          provision in any of the collective bargaining agreements which              
          explained how the plan administrator was supposed to handle or              
          credit an amount received from an employer that was not earmarked           
          as a contribution then due under the collective bargaining                  

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Last modified: May 25, 2011