Attached files
| file | filename |
|---|---|
| EXCEL - IDEA: XBRL DOCUMENT - N-VIRO INTERNATIONAL CORP | Financial_Report.xls |
| EX-31.1 - FORM 10-Q - FQE 9-30-12 - EXHIBIT 31.1 CEO CERT - N-VIRO INTERNATIONAL CORP | form10qfqe093012exh311.htm |
| EX-31.2 - FORM 10-Q - FQE 9-30-12 - EXHIBIT 31.1 CFO CERT - N-VIRO INTERNATIONAL CORP | form10qfqe093012exh312.htm |
| EX-32.2 - FORM 10-Q - FQE 9-30-12 - EXHIBIT 32.1 CFO 906 - N-VIRO INTERNATIONAL CORP | form10qfqe093012exh322.htm |
| EX-32.1 - FORM 10-Q - FQE 9-30-12 - EXHIBIT 32.1 CEO 906 - N-VIRO INTERNATIONAL CORP | form10qfqe093012exh321.htm |
| EX-10.1 - FORM 10-Q - FQE 9-30-12 - EXHIBIT 10.1 - SAMI AGR. - N-VIRO INTERNATIONAL CORP | form10qfqe093012exh101.htm |
| 10-Q - FORM 10-Q - FQE 9-30-12 - N-VIRO INTERNATIONAL CORP | form10qfqe093012.htm |
Exhibit 99.1
CENTRAL STATES EMPLOYEE TRUSTEES
SOUTHEAST AND CHARLES A. WHOBREY
SOUTHWEST AREAS JERRY YOUNGER
PENSION FUND GEORGE J. WESTLE
MARVIN KROPP
EMPLOYER TRUSTEES
ARTHUR H. BUNTE, JR
GARY F. CALDWELL
RONALD DeSTEFANO
GREG R. MAY
EXECUTIVE DIRECTOR
THOMAS C. NYHAN
November 7, 2012
VIA UPS NEXT DAY DELIVERY
Mr. James K. McHugh #1Z 395 1X9 01 9694 9206
Chief Financial Officer
N-Viro International Corp.
2254 Centennial Rd.
Toledo, OH 43617
|
RE:
|
NOTICE AND DEMAND FOR PAYMENT OF WITHDRAWAL LIABILITY
|
N-VIRO INTERNATIONAL CORP. / NATIONAL N-VIRO TECH, INC.
ASSESSMENT NO.: 5743603-WL120183-01
WITHDRAWN ACCOUNT NO.: 3286300-0105
Dear Mr. McHugh:
This is a demand for payment of withdrawal liability incurred as a result of a permanent cessation of contributions to Central States, Southeast and Southwest Areas Pension Fund (the “Fund”) by the above captioned business on behalf of some, or all, of its bargaining unit employees. This demand is made pursuant to Section 4219 of the Employee Retirement Income Security Act of 1974, as amended (29 U.S.C. 1399 (b)), and applies equally to all members of any controlled group of trades or businesses, as defined in Section 414(c) of the Internal Revenue Code, of which the above captioned business is a member.
The total amount of such withdrawal liability is $412,576.14.
Please make your check payable to Central States Southeast and Southwest Areas Pension Fund (please write the assessment number on your check) and forward it to the address as follows:
CENTRAL STATES WITHDRAWAL LIABILITY
Department 10291
Palatine, Illinois 60055-0291
If you would prefer to utilize Electronic Funds Transfer (“Wire Transfer”), the following is the Fund’s account information:
BNY Mellon, N.A.
American Banking Association Number: 043-000-261
Account No. 000093-2289
Beneficiary: Central States Pension Fund
9377 West Higgins Road
Rosemont, Illinois 60018-4938 www.centraIstates.org
Phone: (847) 518-9800
- -
Mr. James K. McHugh
November 7, 2012
Page Two
At your option, the withdrawal liability may be amortized and paid in monthly installments according to a minimum required monthly payment schedule in which payments are due on the first day of each month in the amount of $2,250.27 commencing on December 1, 2012 and ending on November 1, 2032. No penalty, interest or amortization charges will be applied if payment of the entire withdrawal liability is received by this office on or before December 1, 2012.
Subject to applicable regulations, if any payment of withdrawal liability is not made when due and such payment plus delinquency charges is not made within sixty (60) days after receiving written notice from the Fund of such delinquency, the Fund may require immediate payment of the remaining balance of the withdrawal liability plus delinquency charges accrued from the due date of the first payment which was not timely made.
Enclosed herewith are documents as follows:
|
|
1.
|
A copy of the withdrawal liability calculation;
|
|
|
2.
|
A set of remittance notices to be included with your monthly installments and
|
|
|
3.
|
A copy of the Fund’s procedure governing review of any items relating to the determination and calculation of withdrawal liability, the minimum required payment schedule, and the resolution of disputes regarding withdrawal liability.
|
Sincerely,
/s/ Andrew Sprau
Andrew Sprau
Department Manager
Collections
AS: fps-notice and demand letter
Enclosures
- -
Controlling Employer Name: N-Viro International Corp.
Assessment Number: 5743603-WLI 20183-01
Withdrawn Company Name: National N-Viro Tech, Inc.
Type of Calculation: 2012 Complete Withdrawal
Date Prepared: November 2, 2012
Section I - Pre-1980 Pool
|
a)
|
All Employers’ Contributions
|
(1975 - 1979) Year Contributions CBUs
1975 0.00 0.00
1976 0.00 0.00
1977 0.00 0.00
1978 0.00 0.00
1979 0.00 0.00
Total 0.00
b) All Employers’ Contributions (1975-1979) 1,993,217,854
c) Allocation Fraction 0.0000000000
d) Unamortized 12/31/79 UVB 0.00
e) Pre-1980 Pool Liability 0.00
Section II - Post-1979 Pool
|
|
a)
|
Withdrawn Employer’s Contributions
|
Last 10 Years Year Contributions CBUs
2002 18,172.00 364.00
2003 17,998.00 322.00
2004 17,263.00 283.00
2005 11,224.00 184.00
2006 9,516.00 156.00
2007 9,333.00 153.00
2008 10,030.50 156.00
2009 10,409.70 150.00
2010 7,803.80 104.00
2011 7,588.20 94.00
Total 119,338.20 1,966.00
b) All Employers’ Contributions (Last 10 years) 6,507,153,192
c) Allocation Fraction 0.0000183395
d) Net Change in UVB (12/31/11) 22,496,536,285
e) Post-1979 Pool Liability 412,576.14
- -
Section III - Adjustments to Liability
a) Unadjusted Liability 412,576.14
b) De Minimis Rule 0.00
c) Prior Assessment(s) Credit 0.00
d) Partial Prorate 0.00
e) Section 4225 Limitations 0.00
f) Adjusted Liability 412,576.14
Section IV - Partial Prorate
a) CBUs in Next Year 0.00
|
b)
|
5-Year Average (CBU5)
|
Year CBUs
2007 153.00
2008 156.00
2009 150.00
2010 104.00
2011 94.00
Total 657.00
5-Year Average 131.40
c) Prorate Fraction 1.0000000000
d) Remaining Liability 412,576.14
e) Partial Prorate 0.00
Section V - Payment Schedule
a) High Contribution Rate (Weekly Rate Basis) 83.10
|
b)
|
3-Year Average CBUs
|
Year CBUs
2002 364.00
2003 322.00
2004 283.00
Total 969.00
3-Year Average 323.00
c) Partial Prorate Fraction 1.0000000000
d) Annual Payment 26,841.30
e) Monthly Payment Amount 2,250.27
f) Amortization Interest Rate 7.5%
- -
PROCEDURES TO REQUEST REVIEW BEFORE THE
WITHDRAWAL LIABILITY REVIEW COMMITTEE
PURSUANT TO SECTION 6(a) OF APPENDIX E
An Employer may seek formal review of the determination of withdrawal liability under the provisions of the Employee Retirement Income Security Act of 1974, (“ERISA”) as amended.
This request for review must be made within ninety (90) days after an Employer receives a Notice and Demand for payment of Withdrawal Liability from the Central States, Southeast and Southwest Areas Pension Fund (the “Fund”).
At the time of request, the subject Employer must explicitly recite, in writing, any alleged inaccuracies or areas of dispute. Any information submitted must be supported by affidavit of the Employer or its legal representative. The following information, where applicable, must be supplied as part of the request for review:
• Identification of any controlled group of which the Employer is a member. If any member of the controlled group has participated in the Pension Plan at any time since January 31, 1975, identify those members and their Billing account numbers
• Provide a complete copy of the Employer’s most recent Annual Report and Securities and Exchange Commission’s Form 10-K (with all attachments) for each such member of the controlled group. If the employer is not subject to SEC jurisdiction, supply a copy of the most closely comparable State filing, financial statement, or similar document;
• Contribution/employment history records, schedules, exhibits, financial statements, etc., supporting Employer1s position;
• Articles of Incorporation or other notarized corporate filings evidencing a corporate name change;
• Copies of any and all agreements, complete with signature pages, evidencing a sale of assets, corporate reorganization, merger or stock purchase;
• Copies of any Strike Settlement Agreement or Notices or Orders from the National Labor Relations Board pertaining to decertification of the Union or bargaining out of the Fund;
• Any other information the Employer maintains would support its request for review.
The review and all subsequent procedures in that regard will be limited to the materials offered by the Employer in this request, and no claims, objections, or defenses will be considered if they are not presented at this time.
Should the Employer fail to make a timely-request for review, the Board of Trustees will deem that said Employer has fully accepted the withdrawal liability assessment as stated.
The Board of Trustees further reserves the right to seek any legal remedies necessary to protect the Fund and assure its compliance with ERISA and all its requirements.
- -