Wesley T. and Ruth T. Enloe - Page 4

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          airway disease.  On May 29, 1997, the SSA administrative law                
          judge determined that petitioner was entitled to Social Security            
          disability insurance benefits.  He was then 58 years old.                   
               Under a collective bargaining agreement between Iron and the           
          Boilermaker-Blacksmith International Union, petitioner was a                
          beneficiary of the Boilermaker-Blacksmith National Pension Trust            
          (Pension Trust).  The Pension Trust adopted a plan denominated              
          the "pension plan" that was funded by amounts paid to the trust             
          for the employees by their employer.  Under the pension plan,               
          beneficiaries could qualify for four types of pensions, an "age             
          pension", an early retirement pension, a disability pension, and            
          a "vested pension".                                                         
               Under the plan, to qualify for an "age pension" the employee           
          must be 65 or older and have at least 1,000 hours of work in                
          "Covered Employment" without a permanent break in covered                   
          employment.  The age pension could be made up of three                      
          components, the "basic pension", the "regular past service                  
          pension", and the "special past service pension".  The monthly              
          amount of the "basic pension" is computed as 46.75 percent of the           
          total contributions made to the plan on behalf of the employee              
          divided by 12.  If the employee has at least 15 years of "Pension           
          Credit", he can receive an additional "regular past service                 
          pension", a monthly amount based on the number of years of                  








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