Lucky Stores, Inc. and Subsidiaries - Page 11

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          CBA Plan was independent of the making of any specific                      
          contribution by an employer.                                                
               The information recorded on Form 5500, Schedule B, for each            
          of the Six Large Plans shows that each of the Six Large Plans had           
          unfunded past service costs and that the actual contributions               
          during the plan year, together with the credit balance in the               
          funding standard account, exceeded the minimum funding                      
          requirement for the plan year.  Therefore, section                          
          404(a)(1)(A)(iii) was used to calculate the alternative limit for           
          purposes of determining petitioner's entitlement to deduct its              
          contributions to the CBA Plans.                                             
               For purposes of section 413(b)(7), the applicable limitation           
          of section 404(a)(1)(A)(iii) with respect to contributions to               
          each of the Six Large CBA Plans for the plan year of such CBA               
          Plan that includes the date February 2, 1986, determined on a               
          plan year basis and as if all participants were employed by a               
          single employer, was as follows:                                            
                             Plan Year Ended In Tax Year                              
                                        Limit               Contributions*            
          California Butchers           $34,200,292         $23,905,300               
          N. Cal. Retail Clerks         92,985,762          78,946,374                
          S. Cal. UFCW                  103,283,669         85,955,898                
          Central States SESW           957,945,930         664,202,000               
          UFCW M W Pension Plan         21,780,509          20,642,880                
          Western Conf./Teamsters       567,476,801         478,491,232               

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