��>� K������J������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������ g2�ɀ����\pDepartment of Treasury B�a�=���=� 8x<�!8X@�"��1���Arial1��Calibri1��Calibri1��Calibri1���Arial1���Arial1���Arial1"��� Helvetica1��Calibri1���Arial1� �Arial1�$�Arial1���Arial1��zCalibri1� �zCalibri1��zCalibri1�4�zCalibri1� �zCalibri1��zCalibri1��zCalibri1,8�zCalibri18�zCalibri1�8�zCalibri1�>�1�4�1�<�zCalibri1�?�zCalibri1h8�zCambria1��zCalibri1� �zCalibri"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)� \(General\).�)#,##0" ";\-#,##0" ";0" ";@" ")�$#,##0" ";\-#,##0" ";\-\-" ";@" " �0" "1�,#,##0" ";\-#,##0" ";\-\-" ";@" "&�!#,##0" ";\-#,##0" ";0" ";@" "6�1#,##0" ";\-#,##0" ";0" ";@" "2�-#,##0" ";\-#,##0" ";0" ";@" "*�%#,##0" ";\-#,##0" ";0" ";@" "F�A#,##0" ";\-#,##0" ";0" ";@" "N�I#,##0" ";\-#,##0" ";0" ";@" ":�5#,##0" ";\-#,##0" ";0" ";@" "A�<#,##0" ";\-#,##0" ";0" ";@" "�"Yes";"Yes";"No"�"True";"True";"False"�"On";"On";"Off"]�,[$� -2]\ #,##0.00_);[Red]\([$� -2]\ #,##0.00\)�� � � � �� � � �� � � �� � � �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� � � �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� � � �� ff��� � +� �� � )� �� � ,� �� � *� �� �� �� � ��� �� �� �� �P� �� �P � �� � � �� �� � ��� �� �� � � �� �`� �� �� � � �  � �� ���� � � �� ��!� �� �� �� �a>� �� �� � �@ @ � �)�� � �7� �!�� � �� ��� � �� �� �� �� �7� ��#�� ��#�7� ��#�� ��#�7� ��#�� ��#�7� ��@ @ � � �� � �� ���@ @ � ��� �!�� �!�@ @ � �"�� ��+�� �� �� ��#�� ��#�� ��#�@ @ � ��#�� ��#�@ @ � ��#�� ��#�@ @ � ��#�� ��#�� �� �� �� �@ @ � � ` �� ��#�� ��#�@ @ � ��� ��� ��� �)�` � ��� ��� ��@ @ � ��@ � ��@� ||q}-} 00_)}-} 00_)}-} 00_)}-} 00_)}A} 00_)ef[$� -}A} 00_)ef [$� -}A} 00_)L[$� -}A} 00_)L[$� -}-} 00_)}A} 00_)L[$� -}A} 00_)L[$� -}A} 00_)L [$� -}A} 00_)23[$� -}A} 00_)23[$� -}-} 00_)}-} 00_)}A}  00_)23[$� -}-}! 00_)}A}" 00_)[$� -}A}# 00_)[$� -}A}$ 00_)[$� -}A}% 00_)[$� -}A}& 00_)[$� -}A}' 00_) [$� -}A}( ��00_)��[$� -}�}) }�00_)�[$� -�##0.� � �}�}* 00_)�[$� -???�##0.???� ???� ???�}-}/ �00_)}A}1 a�00_)�[$� -}A}2 00_)[$� -}A}3 00_)�?[$� -}A}4 00_)23[$� -}-}5 00_)}�}7 ??v�00_)�̙�[$� -�##0.� � �}A}8 }�00_)��[$� -}A}9 e�00_)��[$� -}x}:���00_)���[$��## �� ��}�}; ???�00_)�[$???�## ???�  ???� ???�}-}> 00_)}U}? 00_)[$## }-}@ ��00_)� 20% - Accent1�A�� 20% - Accent1 �%� 20% - Accent2�A�"� 20% - Accent2 �%� 20% - Accent3�A�&� 20% - Accent3 �%� 20% - Accent4�A�*� 20% - Accent4 �%� 20% - Accent5�M�.� 20% - Accent5 ef� �%� 20% - Accent6�M�2� 20% - Accent6  ef� �%� 40% - Accent1�M�� 40% - Accent1 L� �%� 40% - Accent2�M�#� 40% - Accent2 L� �%� 40% - Accent3�A�'� 40% - Accent3 �%� 40% - Accent4�M�+� 40% - Accent4 L� �%� 40% - Accent5�M�/� 40% - Accent5 L� �%� 40% - Accent6�M�3� 40% - Accent6  L� �%� 60% - Accent1�M� � 60% - Accent1 23� ����%� 60% - Accent2�M�$� 60% - Accent2 23ږ� ����%� 60% - Accent3�A�(� 60% - Accent3 ����%� 60% - Accent4�A�,� 60% - Accent4 ����%� 60% - Accent5�M�0� 60% - Accent5 23� ����%�! 60% - Accent6�A�4� 60% - Accent6 ����%� "Accent1�A��Accent1 O� ����%� #Accent2�A�!�Accent2 PM� ����%� $Accent3�A�%�Accent3 Y� ����%� %Accent4�A�)�Accent4 d� ����%� &Accent5�A�-�Accent5 K� ����%� 'Accent6�A�1�Accent6  F� ����%�(Bad�9��Bad ��� ���%�) Calculation���� Calculation �� �}�%������ ���* Check Cell��� Check Cell �� ����%�???��???��???� �???��+�� ��Comma�,��(�� Comma [0]�-��&��Currency�.��.�� Currency [0]�/Explanatory Text�G�5�Explanatory Text ��%�0 ��:� �Followed Hyperlink� 1Good�;��Good �� �a�%�2 Heading 1�G�� Heading 1 I}�%O��3 Heading 2�G�� Heading 2 I}�%�?��4 Heading 3�G�� Heading 3 I}�%23��5 Heading 4�9�� Heading 4 I}�%�6��(�� Hyperlink� 7Input�u��Input ��̙� �??v�%������ ���8 Linked Cell�K�� Linked Cell �}�%���� 9Neutral�A��Neutral ��� �e�%���"��Normal� :Note�b� �Note ���������� ��� ;Output�w��Output �� �???�%�???��???��???� �???��<��$��Percent�= style_titles� >Title�1��Title I}�%� ?Total�M��Total �%O�O��@ Warning Text�?� � Warning Text ���%�X��TableStyleMedium9PivotStyleLight16`�FTable 23������  ; ���8��'#$Letters issued, disposition of planDefined benefit plans [2]Defined contribution plans [1] Total [3]Initial qualifications:Number of qualified plans Amendments: Terminations:Number of qualified plans [11]<SOURCE: Tax Exempt and Government Entities, Employee Plans.v[5] A stock bonus retirement plan is funded by an employer s contributions of corporate stock to the retirement plan.Total:&Number of participating employees [12]E[8] A leveraged employee stock ownership plan (ESOP) is a retirement plan in which a company leverages its credit to borrow money to fund the retirement plan. The company uses the borrowed funds to purchase shares from the company s treasury for the retirement plan and makes annual contributions to repay the original loan.i[12] Totals may be overstated to the extent that employees participate in more than one retirement plan.�[1] A defined contribution plan is a retirement plan that provides an individual account for each participant. Benefits are based solely on amounts contributed to the participant s account and any earnings on these contributions.�[6] A money purchase retirement plan is a retirement plan under which employer contributions are based on a fixed percentage of compensation. Contributions are required every year, regardless of earnings and profits.�[4] A profit-sharing plan is a retirement plan that gives employees a share in the profits of the company. Contributions to employee retirement accounts are determined as a percentage of annual company profits.W[7] A target benefit retirement plan is similar to a defined benefit plan since employer contributions, which are mandatory, are based on projected retirement benefits. However, unlike a defined benefit plan, the benefits provided to participants at retirement are based on the performance of the investments and are therefore not guaranteed.Total determination letters�NOTE: Some determination letter data reported in this table are not comparable to data reported in prior issues of the IRS Data Book. The staggered determination letter application process causes wide differences in the data from year to year.x �wTable 23. Determination Letters Issued on Employee Retirement Plans, by Type and Disposition of Plan, Fiscal Year 2014[9] A nonleveraged employee stock ownership plan (ESOP) is a retirement plan in which a company contributes either cash to purchase outstanding shares of company stock or contributes a certain amount of shares from the company s treasury to employee accounts.[10]� Beginning with Fiscal Year 2014, section 401(k) defined contribution plan data are reported and counted separately in column 10. In prior years, 401(k) defined contribution plan data were included and counted in the plan to which they were attached (in columns 4 9 and 11).�[2] A defined benefit plan is a retirement plan that does not maintain individual account balances that reflect the accrued benefits of each plan participant. Instead, the accrued benefits are determined by a formula stated in the plan.�[3] Beginning with Fiscal Year 2014, the defined contribution plan total is the sum of columns 4 11, which includes associated section 401(k) data reported separately in column 10. �[11] Reflects retirement plans that had determination letters issued and satisfied the qualification requirements of Federal pension law. All retirement plans reported in this table met these requirements.Profit- sharing [4]Stock bonus [5]Money purchase [6]Target benefit [7]&Leveraged employee stock ownership [8])Nonleveraged employee stock ownership [9]Section 401(k) [10]Other�*c2 )3�r9SB�E�cc��B����� g2�ɀ g.q  dMbP?_*+�%�����&�?'�?(�?)�?M*\\MTB0120PPSOI06\Ma�LC�� odXXLetter����DINU"(d �`�$D(SMTJHP Universal Printing PCL 5InputBinFORMSOURCERESDLLUniresDLLHPDocUISUITrueESPRITSupportedTrueResolution600dpiPrintQualityGroupPQGroup_3FastRes8bppOrientationPORTRAITHPOrientRotate180FalseDuplexNONEHPColorSmartAutomaticHPColorSmart_ColorOptions_EdgeControlNoCmdHPCOLORRETHPRETPJLHPColorSmart_ColorOptions_RGBColorNoCmdHPColorSmart_ColorOptions_HalftoneNoCmdHPColorSmart_Text_NeutralGraysNoCmdHPColorSmart_Text_HalftoneNoCmdHPColorSmart_Text_RGBColorNoCmdHPColorSmart_Graphics_NeutralGraysNoCmdHPColorSmart_Graphics_HalftoneNoCmdHPColorSmart_Graphics_RGBColorNoCmdHPColorSmart_Photo_NeutralGraysNoCmdHPColorSmart_Photo_HalftoneNoCmdHPColorSmart_Photo_RGBColorNoCmdHPPrintOnBothSidesManuallyFalsePaperSizeLETTERHPConsumerCustomPaperTrueMediaTypeAUTOCollateONHPOutputBinOrientationFACEUPPunchingNoneStaplingNoneHPStaplingOpposedFalseEconomodeFalseTextAsBlackFalseGraphicsModeHPGL2MODEAlternateLetterHeadFalseHPSmartHubInet_SID_263_BID_514_HID_265OutputBinAutoHPDocPropResourceDatahpchl130.cabHPMediaTypeTreeviewPopupTrueHPColorModeCOLOR_MODEColorMode24bppTTAsBitmapsSettingTTModeOutlineHPPDLTypePDL_PCL5HPMaxResolutionPDM_600DPIHPPJLEncodingUTF8HPJobAccountingHPJOBACCT_JOBACNT_GROUPNAMEHPJobAccWoPinTrueHPBornOnDateHPBODHPColorPlaneHPCPHPJobByJobOverrideJBJOHPXMLobUsedhpcu1305.xmlHPSmartDuplexSinglePageJobTrueHPDuplicateJobNameOverrideSWFWEnhancedPCL5EnableTrueHPEnableRAWSpoolingTrueRGBColorNoCmdJRConstraintsJRCHDFullJRHDInstalledJRHDOffJRHDNotInstalledJRHDOffHPNUseDiffFirstPageChoiceTRUEHPPageExceptionsobHPCPE130HPPageExceptionsInterfaceShowPageExceptionsHPPageExceptionsLowEndHPPageExceptionsLowEndVerHPPageExceptionsCoverInsertionHPBestGlossDEFAULTPSAlignmentobHPCLS130�IUPH!xOAǿ�&�( &DzcI*FnڒD=�* Ф�7<¿�D\ M$ܼ�|݅مZ3y潙ٙo~�@Q廰ҳzd%i�fOi]O�< [Cno�NJ~IZKhxxw�BKA� v# dLA}פ8Vܬl᠌ܗD�˲jaEcO��{a?�+&v!:�Q/:�(�2&֠�!$uH[�=|� \0z�-�762XCExho $=DrwzLgѶ̙HSI d�BH|�9|jɏ�%�݈džCb}?�UC�}K\6uI�;<[~��%$�/HHyQi=@A< yBy?@.;/۪jB!�B! +�"_XX�&�U} R} � W} m W} � W}  � W} � W} $ R  �Q  �@ b�G J�T ��G ��G ��G ��G ��G �G ��G ��G ��G ��G ��G ,�G ��G ,�G ,�G ,�G ,�G ��G ��G ��G ��G ,�G ,�G ��G ,�G �� k�kkkkkkkkkkk � p� m� m� o�oooooooo � mnn� P� P� P� P� P� P�  P �  P!�  P"n�HS�?S@S@S@S@S@S@S @S"@S$@S&@ � A �XXXXXXXXXXX � B�HYk@Zj@Z!@Z@_@]@]�@_3@_@_@]@_@ � C�IKKKOMOOOMO � D�HY~@Z@Zt@Zx@N*@]F@N_`a@_r@]@i@_p@ � U �Hc5A[�A[@[P@f@c@aw@fb@btAaAb0@ � C� IKKKOMOOOMO � D�H Y@Z|@ZZ@Z`o@_W@]pz@_.@_@_d@]t@_@ � U �H c�[v[jJ[�"AbLM Aa|�-Ab@b�Ab�;�a�bZ:  � E� HJJJNLNNNLN � D�H Y@ZPy@ZP@ZC@N(@]D@N@_"@_Y@]u@_g@ � V �Hd�9\$A\�A\@gr@^u@g@`@` /�@^@`�@ � l�lllllllllll � i�iiiiiiiiiii � i�iiiiiiiiiiiF � i�iiiiiiiiiii � i �iiiiiiiiiii � j�jjjjjjjjjjj � j�jjjjjjjjjjj � j �jjjjjjjjjjj � j�jjjjjjjjjjj � j�jjjjjjjjjjj � j�jjjjjjjjjjj � h�hhhhhhhhhhh � j�jjjjjjjjjjj � h �hhhhhhhhhhh �eRRRRRRRRRRR �@� D.R�V.Z.ZZ.ZZ.ZZ..0...........>�@�R��R� A  ��               � 7gg����G �Oh+'0�@H` � ���Ruth SchwartzDepartment of Treasury@^�@R�@ �U��՜.+,D՜.+,,�HP X`hp x ��  Table 23'Table 23'!Print_Area  Worksheets Named RangesP <D_NewReviewCycle�  !"#$%&'()*+,-./0123456789���;<=>?@A���CDEFGHI�������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������Root Entry�������� �FV����Workbook������������rSummaryInformation(����:DocumentSummaryInformation8������������B