Distributable Benefits From                                                           OMB No. 1545-0202
                     Form     6088                                                                                                                                                                                                            
                      (Rev. March 2008)                                                                                                               Employee Pension Benefit Plans
                                                                                                                                                                                                                                            This Form Is NOT Open
                     Department of the Treasury                                                                                                 © Attach to application for determination—regarding a plan termination.
                     Internal Revenue Service                                                                                                                                                                                               to Public Inspection
Name              of employer                                                                                                                                                                                                       Employer identification number
                                                                                                                                                                                                                                     
                                                                                              Fill in
                                                                                     columns                                                                        (Money amounts should be in whole dollars. Round off to nearest dollar.)
                                                                                      
                              Participant’s                                                                                                      Compensation      Accrued Benefit                       Distributable Benefits                For defined contribution
                       last name and initials                                                                                                   (see instructions) (see instructions)                    (see instructions)                           plans, enter total
                              (see instructions)                                                                                                                                                                                                      account balances.
                                                                                                                                                                                                                                                      For defined benefit
                                                                                              participation            Age at plan
                                                                                     Years of                                     termination                                                                                                  plans, see instructions
                                                                                                            (see                  instructions)                                                                        (g)                      
        Line No.                                       Check if highly compensated   
                                    (a)          (b)                                  (c)                    (d)                                   (e)              (f)                    (1)                          (2)          (3)                    (h) 
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  10
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  20
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  25
  26                 Totals for above                                                                                                                                                 ©
  27                 Totals for all other participants not listed on lines 1 through 25                                                                                                 ©
  28                 Totals for lines 26 and 27                                                                                                                                         ©
For  Paperwork Reduction Act Notice, see page 8 of the Instructions for Form 5310.                                                                                                              Cat. No. 24406Y                                Form   6088  (Rev. 3-2008)

Form 6088 (Rev. 3-2008)                                                                                                                                                                                                  Page  2
                                                                                                                                                                                                                                
                                                                                                                                         Column (a).            First list any participant who at any time during the 5-year
General Instructions                                                                                                                     period prior to the date of plan termination or proposed plan termination
 Section references are to the Internal Revenue Code unless otherwise                                                                    owned directly or indirectly 5% or more of the voting stock or 5% or
noted.                                                                                                                                   more of the business. Next list the remaining participants in order of
 Purpose of form. The Internal Revenue Service (IRS) uses the                                                                            current compensation (see            Definitions above and the instructions for
information on Form 6088 to analyze an application for a determination                                                                   column (e)) starting with the highest-paid participant followed by the next
letter on the qualification of the plan upon termination.                                                                                highest-paid, and so on.
Who   must file.       A plan sponsor or administrator of a defined benefit or an                                                         Column (b).           Check column (b) to indicate that a participant is a highly
underfunded defined contribution plan that files an application for an IRS                                                               compensated employee under section 414(q). Enter “NA” if the
determination letter regarding a plan termination must attach Form(s)                                                                    participant is not a highly compensated employee.
6088 to Form 5310, Application for Determination for Terminating Plans                                                                    Column (c).           (Defined benefit plans only.) List years of participation prior
or Form 5300, Application for Determination for Employee Benefit Plan,                                                                   to the earliest of plan termination, retirement, or separation from
whichever applies.                                                                                                                       employment. If the accrued benefit described in column (f) is based on
 A plan sponsor or administrator of a collectively bargained                                                                             years of credited service that is different than years of participation,
underfunded defined contribution plan must file Form 6088 only if the                                                                    attach a separate schedule to add this information for each participant.
plan benefits employees who are not collectively bargained employees or                                                                   Column (d).           (Defined benefit plans only.) List the participant’s age as of
more than 2% of the employees covered by the plan are professional                                                                       plan termination.
employees. See Regulations section 1.410(b)-6(d) and 1.410(b)-9 for                                                                       Column (e). For defined contribution plans. Enter the participant’s
definitions of collectively bargained employee and professional employee.                                                                compensation for the current 12-month period. The current 12-month
If this form is required for a collectively bargained underfunded plan that                                                              period can be the last calendar or plan year ending on or before plan
benefits noncollectively bargained employees, file a separate Form 6088                                                                  termination. For participants who are no longer employed as of the date
for each employer with noncollectively bargained employees benefiting                                                                    of plan termination, compensation is the compensation received for the
under the plan as if such noncollectively bargained employees were                                                                       applicable period immediately before the earlier of retirement or
benefiting under a separate plan. Do not file a Form 6088 for the portion                                                                separation from employment. See Regulations section 1.415(c)-2(e)(3) for
of an underfunded defined contribution plan benefiting collectively                                                                      additional rules.
bargained employees. If more than 2% of the employees covered by a                                                                       For defined benefit plans.           Enter the participant’s average compensation
collectively bargained plan are professional employees, file as if all                                                                   for the high 3 years. Average compensation for the “high 3 years” means
employees covered by the plan were noncollectively bargained                                                                             the participant’s average compensation determined on an annual basis
employees.                                                                                                                               for the period of consecutive calendar years (but not more than 3) during
 File a separate Form 6088 for each employer participating in a multiple                                                                 which the participant had the greatest aggregate compensation from the
employer defined benefit or underfunded defined contribution plan                                                                        employer (or earned income if the participant is self-employed or an
described in section 413(c) (all employers in each affiliated service group,                                                             owner-employee). For participants no longer employed as of the
controlled group of corporations, or group of trades or businesses under                                                                 proposed termination date, use compensation and years of participation
common control are considered one employer).                                                                                             prior to the earliest of the proposed date of plan termination, retirement,
 Public inspection. Section 6104(a)(1)(B) provides generally that                                                                        or separation from employment. If the accrued benefit described in
applications, filed for the qualification of a pension, profit-sharing, or                                                               column (f) is based on compensation other than the “high 3 years,” 
stock bonus plan, will be open to public inspection. However, section                                                                    please attach a separate schedule to report those amounts for each
6104(a)(1)(C) provides that information concerning the compensation of                                                                   participant.
any participant will not be open to public inspection. Therefore, Form                                                                    Column (f). (Defined benefit plans only.) List the accrued benefit, as of
6088 will not be made available to the public, plan participants, or other                                                               the date of plan termination, of each participant (in the normal form
employees of the employer who established the plan.                                                                                      payable at normal retirement age under the plan) excluding any benefits
                                                                                                                                         attributable to voluntary employee contributions (including rollovers). In
Definitions                                                                                                                              lieu of providing the information in the preceding sentence for
 Participant. For purposes of this form, participant means any individual who                                                            participants in pay status, the accrued benefit in the form being paid may
satisfied the plan participation requirements and is entitled to receive plan                                                            be entered with an asterick and the form of the payout described on an
benefits upon termination of the plan. This includes employees with accrued                                                              attachment. If the accrued benefit is increased or decreased because of
nonvested benefits and individuals who are former employees at the time of                                                               top-heaviness, section 415 limitations or offsets, report this in an
plan termination who are entitled to future benefits under the plan.                                                                     attachment that includes a detailed calculation of the increased or
 Compensation. Compensation, for purposes of completing columns (a)                                                                      decreased benefit. However, do not adjust for an election of a majority
and (e), means section 415 compensation as defined in Regulations                                                                        owner to forego receipt of a distribution under PBGC Regulations section
section 1.415(c)-2.                                                                                                                      4041.21(b)(2).
Underfunded         defined benefit plan.                        Generally, an underfunded defined                                        Column (g).           If the sum of the amounts in columns (g)(1), (g)(2), and (g)(3)
benefit plan is a defined benefit plan under which, at the time of plan                                                                  does not equal line 20(I) of Form 5310, attach an explanation of the
termination, the sum of the value of benefit liabilities for all participants                                                            difference.
exceeds the value of plan assets available to pay those benefit liabilities.                                                              For defined contribution plans.           Enter in column (g)(1) the total assets
Benefit liabilities include participants’ accrued benefits, qualified                                                                    distributable to each participant attributable to mandatory and voluntary
preretirement survivor annuities, and any other plan benefits payable on                                                                 employee contributions and rollover contributions. Leave column (g)(2)
or after plan termination.                                                                                                               blank and enter in column (g)(3) the total assets distributable to each
 Underfunded defined contribution plan. Generally, an underfunded                                                                        participant attributable to employer contributions including elective
defined contribution plan is a defined contribution plan in which the sum                                                                deferrals to a qualified cash or deferred arrangement (section 401(k) plan)
of the account balances exceeds the plan’s assets available to provide                                                                   and employer matching contributions.
the benefits (for example, a money purchase plan terminates before a                                                                      For underfunded defined benefit plans. Enter in column (g)(1) amounts
funding waiver has been fully amortized).                                                                                                allocated in accordance with section 4044(a)(1) and (2) of the Employee
                                                                                                                                         Retirement Income Security Act of 1974. In column (g)(2), enter amounts
Specific Instructions
                                                                                                                                         allocated in accordance with section 4044(a)(3) and (4)(A). In column
 Prepare the participant census as of the date of plan termination or                                                                    (g)(3), enter all amounts allocated other than those entered in columns
proposed date of plan termination.                                                                                                       (g)(1) and (g)(2).
  For underfunded defined benefit plans (except those benefiting only                                                                     
collectively bargained employees of which not more than 2% are                                                                           Column (h). For defined benefit plans. Enter the present value of the
professional employees), provide the information in columns (a) through                                                                  participant’s total benefit liabilities (determined as of the termination date, and
(h) for all participants. If there are more than 25 participants, attach                                                                 whether or not forfeitable) at the date of distribution of the plan assets. Use
additional sheets providing the information in the same format as                                                                        the date of plan termination for plans to be trusteed by the PBGC. For this
Form 6088.                                                                                                                               purpose, present value is the single-sum distribution amount provided under
  For defined benefit plans other than those subject to the preceding                                                                    the terms of the plan. However, if the plan does not provide for a single-sum
paragraph, complete all columns on Form 6088 except (g)(1), (g)(2), and                                                                  distribution or the participant’s benefits are provided by an annuity contract,
(g)(3). If there are fewer than 25 participants, list all of the participants.                                                           present value is the cost (or estimated cost if actual cost is not available) of
Otherwise, submit only the first 25 who fall under the priorities specified                                                              the annuity. Attach a statement explaining how the present values were
in the instructions for column (a).                                                                                                      determined (including the interest rate, lookback month, stability period, and
 For underfunded defined contribution plans, complete only columns                                                                       mortality table used). This statement also should indicate the specific interest
 (a), (b), (e), (g)(1), (g)(3), and (h). Provide this information for all                                                     Printed on recycledrates usedpaperto compute single-sum distributions. If the sum of the amounts in
participants.sheets providingIf theretheareinformationmore thanin25theparticipants,same formatattachas theadditionalForm 6088.            column (h) does not equal line 20(I) of Form 5310, attach an explanation of the
                                                                                                                                         difference.