HUBBARD SALES COMPANY has sponsored the creation of one or more 401k plans.
Submission information for form 5500 for 401k plan HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST
401k plan membership statisitcs for HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST
| Measure | Date | Value |
|---|
| 2022: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2022 401k membership |
|---|
| Total participants, beginning-of-year | 2022-10-01 | 3 |
| Total number of active participants reported on line 7a of the Form 5500 | 2022-10-01 | 3 |
| Total of all active and inactive participants | 2022-10-01 | 3 |
| Total participants | 2022-10-01 | 3 |
| Number of participants with account balances | 2022-10-01 | 3 |
| 2021: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2021 401k membership |
|---|
| Total participants, beginning-of-year | 2021-10-01 | 3 |
| Total number of active participants reported on line 7a of the Form 5500 | 2021-10-01 | 3 |
| Total of all active and inactive participants | 2021-10-01 | 3 |
| Total participants | 2021-10-01 | 3 |
| Number of participants with account balances | 2021-10-01 | 3 |
| 2020: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2020 401k membership |
|---|
| Total participants, beginning-of-year | 2020-10-01 | 3 |
| Total number of active participants reported on line 7a of the Form 5500 | 2020-10-01 | 3 |
| Total of all active and inactive participants | 2020-10-01 | 3 |
| Total participants | 2020-10-01 | 3 |
| Number of participants with account balances | 2020-10-01 | 3 |
| 2019: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2019 401k membership |
|---|
| Total participants, beginning-of-year | 2019-10-01 | 3 |
| Total number of active participants reported on line 7a of the Form 5500 | 2019-10-01 | 3 |
| Total of all active and inactive participants | 2019-10-01 | 3 |
| Total participants | 2019-10-01 | 3 |
| Number of participants with account balances | 2019-10-01 | 3 |
| 2018: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2018 401k membership |
|---|
| Total participants, beginning-of-year | 2018-10-01 | 3 |
| Total number of active participants reported on line 7a of the Form 5500 | 2018-10-01 | 3 |
| Total of all active and inactive participants | 2018-10-01 | 3 |
| Total participants | 2018-10-01 | 3 |
| Number of participants with account balances | 2018-10-01 | 3 |
| 2017: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2017 401k membership |
|---|
| Total participants, beginning-of-year | 2017-10-01 | 3 |
| Total number of active participants reported on line 7a of the Form 5500 | 2017-10-01 | 3 |
| Total of all active and inactive participants | 2017-10-01 | 3 |
| Total participants | 2017-10-01 | 3 |
| Number of participants with account balances | 2017-10-01 | 3 |
| 2016: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2016 401k membership |
|---|
| Total participants, beginning-of-year | 2016-10-01 | 3 |
| Total number of active participants reported on line 7a of the Form 5500 | 2016-10-01 | 3 |
| Total of all active and inactive participants | 2016-10-01 | 3 |
| Total participants | 2016-10-01 | 3 |
| Number of participants with account balances | 2016-10-01 | 3 |
| 2015: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2015 401k membership |
|---|
| Total participants, beginning-of-year | 2015-10-01 | 3 |
| Total number of active participants reported on line 7a of the Form 5500 | 2015-10-01 | 3 |
| Total of all active and inactive participants | 2015-10-01 | 3 |
| Total participants | 2015-10-01 | 3 |
| Number of participants with account balances | 2015-10-01 | 3 |
| 2014: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2014 401k membership |
|---|
| Total participants, beginning-of-year | 2014-10-01 | 3 |
| Total number of active participants reported on line 7a of the Form 5500 | 2014-10-01 | 3 |
| Total of all active and inactive participants | 2014-10-01 | 3 |
| Total participants | 2014-10-01 | 3 |
| Number of participants with account balances | 2014-10-01 | 3 |
| 2013: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2013 401k membership |
|---|
| Total participants, beginning-of-year | 2013-10-01 | 3 |
| Total number of active participants reported on line 7a of the Form 5500 | 2013-10-01 | 3 |
| Total of all active and inactive participants | 2013-10-01 | 3 |
| Total participants | 2013-10-01 | 3 |
| Number of participants with account balances | 2013-10-01 | 3 |
| 2012: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2012 401k membership |
|---|
| Total participants, beginning-of-year | 2012-10-01 | 3 |
| Total number of active participants reported on line 7a of the Form 5500 | 2012-10-01 | 3 |
| Total of all active and inactive participants | 2012-10-01 | 3 |
| Total participants | 2012-10-01 | 3 |
| Number of participants with account balances | 2012-10-01 | 3 |
| 2011: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2011 401k membership |
|---|
| Total participants, beginning-of-year | 2011-10-01 | 3 |
| Total number of active participants reported on line 7a of the Form 5500 | 2011-10-01 | 3 |
| Total of all active and inactive participants | 2011-10-01 | 3 |
| Total participants | 2011-10-01 | 3 |
| Number of participants with account balances | 2011-10-01 | 3 |
| 2009: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2009 401k membership |
|---|
| Total participants, beginning-of-year | 2009-10-01 | 3 |
| Total number of active participants reported on line 7a of the Form 5500 | 2009-10-01 | 3 |
| Total of all active and inactive participants | 2009-10-01 | 3 |
| Total participants | 2009-10-01 | 3 |
| Number of participants with account balances | 2009-10-01 | 3 |
| Measure | Date | Value |
|---|
| 2023 : HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2023 401k financial data |
|---|
| Total income from all sources | 2023-09-30 | $63,607 |
| Expenses. Total of all expenses incurred | 2023-09-30 | $0 |
| Total plan assets at end of year | 2023-09-30 | $2,997,442 |
| Total plan assets at beginning of year | 2023-09-30 | $2,933,835 |
| Value of fidelity bond covering the plan | 2023-09-30 | $250,000 |
| Other income received | 2023-09-30 | $63,607 |
| Net income (gross income less expenses) | 2023-09-30 | $63,607 |
| Net plan assets at end of year (total assets less liabilities) | 2023-09-30 | $2,997,442 |
| Net plan assets at beginning of year (total assets less liabilities) | 2023-09-30 | $2,933,835 |
| 2022 : HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2022 401k financial data |
|---|
| Total income from all sources | 2022-09-30 | $43,707 |
| Expenses. Total of all expenses incurred | 2022-09-30 | $0 |
| Total plan assets at end of year | 2022-09-30 | $2,933,835 |
| Total plan assets at beginning of year | 2022-09-30 | $2,890,128 |
| Value of fidelity bond covering the plan | 2022-09-30 | $250,000 |
| Other income received | 2022-09-30 | $43,707 |
| Net income (gross income less expenses) | 2022-09-30 | $43,707 |
| Net plan assets at end of year (total assets less liabilities) | 2022-09-30 | $2,933,835 |
| Net plan assets at beginning of year (total assets less liabilities) | 2022-09-30 | $2,890,128 |
| 2021 : HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2021 401k financial data |
|---|
| Total income from all sources | 2021-09-30 | $50,234 |
| Expenses. Total of all expenses incurred | 2021-09-30 | $0 |
| Total plan assets at end of year | 2021-09-30 | $2,890,128 |
| Total plan assets at beginning of year | 2021-09-30 | $2,839,894 |
| Value of fidelity bond covering the plan | 2021-09-30 | $250,000 |
| Other income received | 2021-09-30 | $50,234 |
| Net income (gross income less expenses) | 2021-09-30 | $50,234 |
| Net plan assets at end of year (total assets less liabilities) | 2021-09-30 | $2,890,128 |
| Net plan assets at beginning of year (total assets less liabilities) | 2021-09-30 | $2,839,894 |
| 2020 : HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2020 401k financial data |
|---|
| Total income from all sources | 2020-09-30 | $67,392 |
| Expenses. Total of all expenses incurred | 2020-09-30 | $0 |
| Total plan assets at end of year | 2020-09-30 | $2,839,894 |
| Total plan assets at beginning of year | 2020-09-30 | $2,772,502 |
| Value of fidelity bond covering the plan | 2020-09-30 | $250,000 |
| Other income received | 2020-09-30 | $67,392 |
| Net income (gross income less expenses) | 2020-09-30 | $67,392 |
| Net plan assets at end of year (total assets less liabilities) | 2020-09-30 | $2,839,894 |
| Net plan assets at beginning of year (total assets less liabilities) | 2020-09-30 | $2,772,502 |
| 2019 : HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2019 401k financial data |
|---|
| Total income from all sources | 2019-09-30 | $63,535 |
| Expenses. Total of all expenses incurred | 2019-09-30 | $0 |
| Total plan assets at end of year | 2019-09-30 | $2,772,502 |
| Total plan assets at beginning of year | 2019-09-30 | $2,708,967 |
| Value of fidelity bond covering the plan | 2019-09-30 | $250,000 |
| Other income received | 2019-09-30 | $63,535 |
| Net income (gross income less expenses) | 2019-09-30 | $63,535 |
| Net plan assets at end of year (total assets less liabilities) | 2019-09-30 | $2,772,502 |
| Net plan assets at beginning of year (total assets less liabilities) | 2019-09-30 | $2,708,967 |
| 2017 : HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2017 401k financial data |
|---|
| Total income from all sources | 2017-09-30 | $26,446 |
| Expenses. Total of all expenses incurred | 2017-09-30 | $0 |
| Total plan assets at end of year | 2017-09-30 | $2,666,112 |
| Total plan assets at beginning of year | 2017-09-30 | $2,639,666 |
| Value of fidelity bond covering the plan | 2017-09-30 | $250,000 |
| Other income received | 2017-09-30 | $26,446 |
| Net income (gross income less expenses) | 2017-09-30 | $26,446 |
| Net plan assets at end of year (total assets less liabilities) | 2017-09-30 | $2,666,112 |
| Net plan assets at beginning of year (total assets less liabilities) | 2017-09-30 | $2,639,666 |
| Total contributions received or receivable from employer(s) | 2017-09-30 | $0 |
| 2016 : HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2016 401k financial data |
|---|
| Total income from all sources | 2016-09-30 | $25,713 |
| Expenses. Total of all expenses incurred | 2016-09-30 | $0 |
| Total plan assets at end of year | 2016-09-30 | $2,639,666 |
| Total plan assets at beginning of year | 2016-09-30 | $2,613,953 |
| Value of fidelity bond covering the plan | 2016-09-30 | $250,000 |
| Other income received | 2016-09-30 | $25,713 |
| Net income (gross income less expenses) | 2016-09-30 | $25,713 |
| Net plan assets at end of year (total assets less liabilities) | 2016-09-30 | $2,639,666 |
| Net plan assets at beginning of year (total assets less liabilities) | 2016-09-30 | $2,613,953 |
| Total contributions received or receivable from employer(s) | 2016-09-30 | $0 |
| 2015 : HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2015 401k financial data |
|---|
| Total income from all sources | 2015-09-30 | $12,290 |
| Expenses. Total of all expenses incurred | 2015-09-30 | $0 |
| Total plan assets at end of year | 2015-09-30 | $2,613,953 |
| Total plan assets at beginning of year | 2015-09-30 | $2,601,663 |
| Value of fidelity bond covering the plan | 2015-09-30 | $250,000 |
| Other income received | 2015-09-30 | $12,290 |
| Net income (gross income less expenses) | 2015-09-30 | $12,290 |
| Net plan assets at end of year (total assets less liabilities) | 2015-09-30 | $2,613,953 |
| Net plan assets at beginning of year (total assets less liabilities) | 2015-09-30 | $2,601,663 |
| Total contributions received or receivable from employer(s) | 2015-09-30 | $0 |
| 2014 : HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2014 401k financial data |
|---|
| Total income from all sources | 2014-09-30 | $9,004 |
| Expenses. Total of all expenses incurred | 2014-09-30 | $0 |
| Total plan assets at end of year | 2014-09-30 | $2,601,663 |
| Total plan assets at beginning of year | 2014-09-30 | $2,592,659 |
| Value of fidelity bond covering the plan | 2014-09-30 | $250,000 |
| Other income received | 2014-09-30 | $9,004 |
| Net income (gross income less expenses) | 2014-09-30 | $9,004 |
| Net plan assets at end of year (total assets less liabilities) | 2014-09-30 | $2,601,663 |
| Net plan assets at beginning of year (total assets less liabilities) | 2014-09-30 | $2,592,659 |
| Total contributions received or receivable from employer(s) | 2014-09-30 | $0 |
| 2013 : HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2013 401k financial data |
|---|
| Total income from all sources | 2013-09-30 | $24,551 |
| Expenses. Total of all expenses incurred | 2013-09-30 | $0 |
| Total plan assets at end of year | 2013-09-30 | $2,592,659 |
| Total plan assets at beginning of year | 2013-09-30 | $2,568,108 |
| Value of fidelity bond covering the plan | 2013-09-30 | $250,000 |
| Other income received | 2013-09-30 | $24,551 |
| Net income (gross income less expenses) | 2013-09-30 | $24,551 |
| Net plan assets at end of year (total assets less liabilities) | 2013-09-30 | $2,592,659 |
| Net plan assets at beginning of year (total assets less liabilities) | 2013-09-30 | $2,568,108 |
| Total contributions received or receivable from employer(s) | 2013-09-30 | $0 |
| 2012 : HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2012 401k financial data |
|---|
| Total income from all sources | 2012-09-30 | $39,411 |
| Total plan assets at end of year | 2012-09-30 | $2,568,108 |
| Total plan assets at beginning of year | 2012-09-30 | $2,528,697 |
| Value of fidelity bond covering the plan | 2012-09-30 | $250,000 |
| Other income received | 2012-09-30 | $39,411 |
| Net income (gross income less expenses) | 2012-09-30 | $39,411 |
| Net plan assets at end of year (total assets less liabilities) | 2012-09-30 | $2,568,108 |
| Net plan assets at beginning of year (total assets less liabilities) | 2012-09-30 | $2,528,697 |
| Total contributions received or receivable from employer(s) | 2012-09-30 | $0 |
| 2011 : HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2011 401k financial data |
|---|
| Total income from all sources | 2011-09-30 | $51,825 |
| Expenses. Total of all expenses incurred | 2011-09-30 | $20 |
| Total plan assets at end of year | 2011-09-30 | $2,528,697 |
| Total plan assets at beginning of year | 2011-09-30 | $2,476,892 |
| Value of fidelity bond covering the plan | 2011-09-30 | $250,000 |
| Other income received | 2011-09-30 | $38,250 |
| Net income (gross income less expenses) | 2011-09-30 | $51,805 |
| Net plan assets at end of year (total assets less liabilities) | 2011-09-30 | $2,528,697 |
| Net plan assets at beginning of year (total assets less liabilities) | 2011-09-30 | $2,476,892 |
| Total contributions received or receivable from employer(s) | 2011-09-30 | $13,575 |
| Expenses. Administrative service providers (salaries,fees and commissions) | 2011-09-30 | $20 |
| 2022: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2022 form 5500 responses |
|---|
| 2022-10-01 | Type of plan entity | Single employer plan |
| 2022-10-01 | Submission has been amended | No |
| 2022-10-01 | This submission is the final filing | No |
| 2022-10-01 | This return/report is a short plan year return/report (less than 12 months) | No |
| 2022-10-01 | Plan is a collectively bargained plan | No |
| 2022-10-01 | Plan funding arrangement – Trust | Yes |
| 2022-10-01 | Plan benefit arrangement - Trust | Yes |
| 2021: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2021 form 5500 responses |
|---|
| 2021-10-01 | Type of plan entity | Single employer plan |
| 2021-10-01 | Submission has been amended | No |
| 2021-10-01 | This submission is the final filing | No |
| 2021-10-01 | This return/report is a short plan year return/report (less than 12 months) | No |
| 2021-10-01 | Plan is a collectively bargained plan | No |
| 2021-10-01 | Plan funding arrangement – Trust | Yes |
| 2021-10-01 | Plan benefit arrangement - Trust | Yes |
| 2020: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2020 form 5500 responses |
|---|
| 2020-10-01 | Type of plan entity | Single employer plan |
| 2020-10-01 | Submission has been amended | No |
| 2020-10-01 | This submission is the final filing | No |
| 2020-10-01 | This return/report is a short plan year return/report (less than 12 months) | No |
| 2020-10-01 | Plan is a collectively bargained plan | No |
| 2020-10-01 | Plan funding arrangement – Trust | Yes |
| 2020-10-01 | Plan benefit arrangement - Trust | Yes |
| 2019: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2019 form 5500 responses |
|---|
| 2019-10-01 | Type of plan entity | Single employer plan |
| 2019-10-01 | Submission has been amended | No |
| 2019-10-01 | This submission is the final filing | No |
| 2019-10-01 | This return/report is a short plan year return/report (less than 12 months) | No |
| 2019-10-01 | Plan is a collectively bargained plan | No |
| 2019-10-01 | Plan funding arrangement – Trust | Yes |
| 2019-10-01 | Plan benefit arrangement - Trust | Yes |
| 2018: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2018 form 5500 responses |
|---|
| 2018-10-01 | Type of plan entity | Single employer plan |
| 2018-10-01 | Submission has been amended | No |
| 2018-10-01 | This submission is the final filing | No |
| 2018-10-01 | This return/report is a short plan year return/report (less than 12 months) | No |
| 2018-10-01 | Plan is a collectively bargained plan | No |
| 2018-10-01 | Plan funding arrangement – Trust | Yes |
| 2018-10-01 | Plan benefit arrangement - Trust | Yes |
| 2017: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2017 form 5500 responses |
|---|
| 2017-10-01 | Type of plan entity | Single employer plan |
| 2017-10-01 | Submission has been amended | No |
| 2017-10-01 | This submission is the final filing | No |
| 2017-10-01 | This return/report is a short plan year return/report (less than 12 months) | No |
| 2017-10-01 | Plan is a collectively bargained plan | No |
| 2017-10-01 | Plan funding arrangement – Trust | Yes |
| 2017-10-01 | Plan benefit arrangement - Trust | Yes |
| 2016: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2016 form 5500 responses |
|---|
| 2016-10-01 | Type of plan entity | Single employer plan |
| 2016-10-01 | Submission has been amended | No |
| 2016-10-01 | This submission is the final filing | No |
| 2016-10-01 | This return/report is a short plan year return/report (less than 12 months) | No |
| 2016-10-01 | Plan is a collectively bargained plan | No |
| 2016-10-01 | Plan funding arrangement – Trust | Yes |
| 2016-10-01 | Plan benefit arrangement - Trust | Yes |
| 2015: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2015 form 5500 responses |
|---|
| 2015-10-01 | Type of plan entity | Single employer plan |
| 2015-10-01 | Submission has been amended | No |
| 2015-10-01 | This submission is the final filing | No |
| 2015-10-01 | This return/report is a short plan year return/report (less than 12 months) | No |
| 2015-10-01 | Plan is a collectively bargained plan | No |
| 2015-10-01 | Plan funding arrangement – Trust | Yes |
| 2015-10-01 | Plan benefit arrangement - Trust | Yes |
| 2014: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2014 form 5500 responses |
|---|
| 2014-10-01 | Type of plan entity | Single employer plan |
| 2014-10-01 | Submission has been amended | No |
| 2014-10-01 | This submission is the final filing | No |
| 2014-10-01 | This return/report is a short plan year return/report (less than 12 months) | No |
| 2014-10-01 | Plan is a collectively bargained plan | No |
| 2014-10-01 | Plan funding arrangement – Trust | Yes |
| 2014-10-01 | Plan benefit arrangement - Trust | Yes |
| 2013: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2013 form 5500 responses |
|---|
| 2013-10-01 | Type of plan entity | Single employer plan |
| 2013-10-01 | Submission has been amended | No |
| 2013-10-01 | This submission is the final filing | No |
| 2013-10-01 | This return/report is a short plan year return/report (less than 12 months) | No |
| 2013-10-01 | Plan is a collectively bargained plan | No |
| 2013-10-01 | Plan funding arrangement – Trust | Yes |
| 2013-10-01 | Plan benefit arrangement - Trust | Yes |
| 2012: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2012 form 5500 responses |
|---|
| 2012-10-01 | Type of plan entity | Single employer plan |
| 2012-10-01 | Submission has been amended | No |
| 2012-10-01 | This submission is the final filing | No |
| 2012-10-01 | This return/report is a short plan year return/report (less than 12 months) | No |
| 2012-10-01 | Plan is a collectively bargained plan | No |
| 2012-10-01 | Plan funding arrangement – Trust | Yes |
| 2012-10-01 | Plan benefit arrangement - Trust | Yes |
| 2011: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2011 form 5500 responses |
|---|
| 2011-10-01 | Type of plan entity | Single employer plan |
| 2011-10-01 | Submission has been amended | No |
| 2011-10-01 | This submission is the final filing | No |
| 2011-10-01 | This return/report is a short plan year return/report (less than 12 months) | No |
| 2011-10-01 | Plan is a collectively bargained plan | No |
| 2011-10-01 | Plan funding arrangement – Trust | Yes |
| 2011-10-01 | Plan benefit arrangement - Trust | Yes |
| 2009: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2009 form 5500 responses |
|---|
| 2009-10-01 | Type of plan entity | Single employer plan |
| 2009-10-01 | Submission has been amended | No |
| 2009-10-01 | This submission is the final filing | No |
| 2009-10-01 | This return/report is a short plan year return/report (less than 12 months) | No |
| 2009-10-01 | Plan is a collectively bargained plan | No |
| 2009-10-01 | Plan funding arrangement – Trust | Yes |
| 2009-10-01 | Plan benefit arrangement - Trust | Yes |
| 2008: HUBBARD SALES COMPANY PROFIT SHARING PLAN & TRUST 2008 form 5500 responses |
|---|
| 2008-10-01 | Type of plan entity | Single employer plan |
| 2008-10-01 | Submission has been amended | No |
| 2008-10-01 | This submission is the final filing | No |
| 2008-10-01 | This return/report is a short plan year return/report (less than 12 months) | No |
| 2008-10-01 | Plan is a collectively bargained plan | No |
