WESTMORELAND COAL COMPANY has sponsored the creation of one or more 401k plans.
| Measure | Date | Value |
|---|
| 2018: WESTMORELAND RETIREMENT PLAN 2018 401k membership |
|---|
| Market value of plan assets | 2018-12-31 | 176,768,040 |
| Acturial value of plan assets | 2018-12-31 | 167,778,489 |
| Funding target for retired participants and beneficiaries receiving payment | 2018-12-31 | 96,161,713 |
| Number of terminated vested participants | 2018-12-31 | 553 |
| Fundng target for terminated vested participants | 2018-12-31 | 27,280,163 |
| Active participant vested funding target | 2018-12-31 | 21,236,978 |
| Number of active participants | 2018-12-31 | 270 |
| Total funding liabilities for active participants | 2018-12-31 | 21,401,631 |
| Total participant count | 2018-12-31 | 1,700 |
| Total funding target for all participants | 2018-12-31 | 144,843,507 |
| Balance at beginning of prior year after applicable adjustments | 2018-12-31 | 194,290 |
| Prefunding balance at beginning of prior year after applicable adjustments | 2018-12-31 | 908,090 |
| Carryover balanced portion elected for use to offset prior years funding requirement | 2018-12-31 | 0 |
| Prefunding balanced used to offset prior years funding requirement | 2018-12-31 | 764,561 |
| Amount remaining of carryover balance | 2018-12-31 | 194,290 |
| Amount remaining of prefunding balance | 2018-12-31 | 143,529 |
| Present value of excess contributions | 2018-12-31 | 0 |
| Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance | 2018-12-31 | 0 |
| Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance | 2018-12-31 | 0 |
| Reductions in prefunding balances due to elections or deemed elections | 2018-12-31 | 0 |
| Balance of carryovers at beginning of current year | 2018-12-31 | 222,520 |
| Balance of prefunding at beginning of current year | 2018-12-31 | 164,384 |
| Total employer contributions | 2018-12-31 | 0 |
| Total employee contributions | 2018-12-31 | 0 |
| Contributions allocated toward unpaid minimum require contributions from prior years | 2018-12-31 | 0 |
| Contributions made to avoid restrictions adjusted to valuation date | 2018-12-31 | 0 |
| Contributions allocated toward minimum required contributions for current year adjusted to valuation date | 2018-12-31 | 0 |
| Liquidity shortfalls end of Q1 | 2018-12-31 | 0 |
| Liquidity shortfalls end of Q2 | 2018-12-31 | 0 |
| Liquidity shortfalls end of Q3 | 2018-12-31 | 0 |
| Liquidity shortfalls end of Q4 | 2018-12-31 | 0 |
| Unpaid minimum required contributions for all prior years | 2018-12-31 | 0 |
| iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years | 2018-12-31 | 0 |
| Remaining amount of unpaid minimum required contributions | 2018-12-31 | 0 |
| Minimum required contributions for current year target normal cost | 2018-12-31 | 602,297 |
| Net shortfall amortization installment of oustanding balance | 2018-12-31 | 0 |
| Waiver amortization installment | 2018-12-31 | 0 |
| Total funding amount beforereflecting carryover/prefunding balances | 2018-12-31 | 0 |
| Carryover balance elected to use to offset funding requirement | 2018-12-31 | 0 |
| Prefunding balance elected to use to offset funding requirement | 2018-12-31 | 0 |
| Additional cash requirement | 2018-12-31 | 0 |
| Contributions allocatedtoward minimum required contributions for current year | 2018-12-31 | 0 |
| Unpaid minimum required contributions for current year | 2018-12-31 | 0 |
| Unpaid minimum required contributions for all years | 2018-12-31 | 0 |
| Total participants, beginning-of-year | 2018-01-01 | 764 |
| Total number of active participants reported on line 7a of the Form 5500 | 2018-01-01 | 239 |
| Number of retired or separated participants receiving benefits | 2018-01-01 | 762 |
| Number of other retired or separated participants entitled to future benefits | 2018-01-01 | 549 |
| Total of all active and inactive participants | 2018-01-01 | 1,550 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2018-01-01 | 141 |
| Total participants | 2018-01-01 | 1,691 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2018-01-01 | 0 |
| 2017: WESTMORELAND RETIREMENT PLAN 2017 401k membership |
|---|
| Market value of plan assets | 2017-12-31 | 70,534,255 |
| Acturial value of plan assets | 2017-12-31 | 71,779,054 |
| Funding target for retired participants and beneficiaries receiving payment | 2017-12-31 | 36,495,641 |
| Number of terminated vested participants | 2017-12-31 | 371 |
| Fundng target for terminated vested participants | 2017-12-31 | 23,462,710 |
| Active participant vested funding target | 2017-12-31 | 12,163,617 |
| Number of active participants | 2017-12-31 | 132 |
| Total funding liabilities for active participants | 2017-12-31 | 12,341,018 |
| Total participant count | 2017-12-31 | 772 |
| Total funding target for all participants | 2017-12-31 | 72,299,369 |
| Balance at beginning of prior year after applicable adjustments | 2017-12-31 | 0 |
| Prefunding balance at beginning of prior year after applicable adjustments | 2017-12-31 | 1,703,218 |
| Carryover balanced portion elected for use to offset prior years funding requirement | 2017-12-31 | 0 |
| Prefunding balanced used to offset prior years funding requirement | 2017-12-31 | 0 |
| Amount remaining of carryover balance | 2017-12-31 | 0 |
| Amount remaining of prefunding balance | 2017-12-31 | 1,703,218 |
| Present value of excess contributions | 2017-12-31 | 0 |
| Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance | 2017-12-31 | 0 |
| Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance | 2017-12-31 | 0 |
| Reductions in caryover balances due to elections or deemed elections | 2017-12-31 | 0 |
| Reductions in prefunding balances due to elections or deemed elections | 2017-12-31 | 929,512 |
| Balance of carryovers at beginning of current year | 2017-12-31 | 0 |
| Balance of prefunding at beginning of current year | 2017-12-31 | 908,090 |
| Total employer contributions | 2017-12-31 | 0 |
| Total employee contributions | 2017-12-31 | 0 |
| Contributions allocated toward unpaid minimum require contributions from prior years | 2017-12-31 | 0 |
| Contributions made to avoid restrictions adjusted to valuation date | 2017-12-31 | 0 |
| Contributions allocated toward minimum required contributions for current year adjusted to valuation date | 2017-12-31 | 0 |
| Unpaid minimum required contributions for all prior years | 2017-12-31 | 0 |
| iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years | 2017-12-31 | 0 |
| Remaining amount of unpaid minimum required contributions | 2017-12-31 | 0 |
| Minimum required contributions for current year target normal cost | 2017-12-31 | 530,000 |
| Net shortfall amortization installment of oustanding balance | 2017-12-31 | 1,428,405 |
| Waiver amortization installment | 2017-12-31 | 0 |
| Total funding amount beforereflecting carryover/prefunding balances | 2017-12-31 | 764,561 |
| Carryover balance elected to use to offset funding requirement | 2017-12-31 | 0 |
| Prefunding balance elected to use to offset funding requirement | 2017-12-31 | 764,561 |
| Additional cash requirement | 2017-12-31 | 0 |
| Contributions allocatedtoward minimum required contributions for current year | 2017-12-31 | 0 |
| Unpaid minimum required contributions for current year | 2017-12-31 | 0 |
| Unpaid minimum required contributions for all years | 2017-12-31 | 0 |
| Total participants, beginning-of-year | 2017-01-01 | 788 |
| Total number of active participants reported on line 7a of the Form 5500 | 2017-01-01 | 108 |
| Number of retired or separated participants receiving benefits | 2017-01-01 | 290 |
| Number of other retired or separated participants entitled to future benefits | 2017-01-01 | 340 |
| Total of all active and inactive participants | 2017-01-01 | 738 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2017-01-01 | 26 |
| Total participants | 2017-01-01 | 764 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2017-01-01 | 0 |
| 2016: WESTMORELAND RETIREMENT PLAN 2016 401k membership |
|---|
| Market value of plan assets | 2016-12-31 | 70,560,679 |
| Acturial value of plan assets | 2016-12-31 | 73,366,666 |
| Funding target for retired participants and beneficiaries receiving payment | 2016-12-31 | 30,355,624 |
| Number of terminated vested participants | 2016-12-31 | 264 |
| Fundng target for terminated vested participants | 2016-12-31 | 16,815,368 |
| Active participant vested funding target | 2016-12-31 | 22,543,286 |
| Number of active participants | 2016-12-31 | 290 |
| Total funding liabilities for active participants | 2016-12-31 | 22,926,637 |
| Total participant count | 2016-12-31 | 786 |
| Total funding target for all participants | 2016-12-31 | 70,097,629 |
| Balance at beginning of prior year after applicable adjustments | 2016-12-31 | 0 |
| Prefunding balance at beginning of prior year after applicable adjustments | 2016-12-31 | 1,713,671 |
| Carryover balanced portion elected for use to offset prior years funding requirement | 2016-12-31 | 0 |
| Prefunding balanced used to offset prior years funding requirement | 2016-12-31 | 0 |
| Amount remaining of carryover balance | 2016-12-31 | 0 |
| Amount remaining of prefunding balance | 2016-12-31 | 1,713,671 |
| Present value of excess contributions | 2016-12-31 | 0 |
| Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance | 2016-12-31 | 0 |
| Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance | 2016-12-31 | 0 |
| Reductions in caryover balances due to elections or deemed elections | 2016-12-31 | 0 |
| Reductions in prefunding balances due to elections or deemed elections | 2016-12-31 | 0 |
| Balance of carryovers at beginning of current year | 2016-12-31 | 0 |
| Balance of prefunding at beginning of current year | 2016-12-31 | 1,703,218 |
| Total employer contributions | 2016-12-31 | 0 |
| Total employee contributions | 2016-12-31 | 0 |
| Contributions allocated toward unpaid minimum require contributions from prior years | 2016-12-31 | 0 |
| Contributions made to avoid restrictions adjusted to valuation date | 2016-12-31 | 0 |
| Contributions allocated toward minimum required contributions for current year adjusted to valuation date | 2016-12-31 | 0 |
| Liquidity shortfalls end of Q1 | 2016-12-31 | 0 |
| Liquidity shortfalls end of Q2 | 2016-12-31 | 0 |
| Liquidity shortfalls end of Q3 | 2016-12-31 | 0 |
| Liquidity shortfalls end of Q4 | 2016-12-31 | 0 |
| Unpaid minimum required contributions for all prior years | 2016-12-31 | 0 |
| iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years | 2016-12-31 | 0 |
| Remaining amount of unpaid minimum required contributions | 2016-12-31 | 0 |
| Minimum required contributions for current year target normal cost | 2016-12-31 | 420,000 |
| Net shortfall amortization installment of oustanding balance | 2016-12-31 | 0 |
| Waiver amortization installment | 2016-12-31 | 0 |
| Waived amount of outstanding balance | 2016-12-31 | 0 |
| Total funding amount beforereflecting carryover/prefunding balances | 2016-12-31 | 0 |
| Carryover balance elected to use to offset funding requirement | 2016-12-31 | 0 |
| Prefunding balance elected to use to offset funding requirement | 2016-12-31 | 0 |
| Additional cash requirement | 2016-12-31 | 0 |
| Contributions allocatedtoward minimum required contributions for current year | 2016-12-31 | 0 |
| Unpaid minimum required contributions for current year | 2016-12-31 | 0 |
| Unpaid minimum required contributions for all years | 2016-12-31 | 0 |
| Total participants, beginning-of-year | 2016-01-01 | 790 |
| Total number of active participants reported on line 7a of the Form 5500 | 2016-01-01 | 132 |
| Number of retired or separated participants receiving benefits | 2016-01-01 | 246 |
| Number of other retired or separated participants entitled to future benefits | 2016-01-01 | 371 |
| Total of all active and inactive participants | 2016-01-01 | 749 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2016-01-01 | 39 |
| Total participants | 2016-01-01 | 788 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2016-01-01 | 0 |
| 2015: WESTMORELAND RETIREMENT PLAN 2015 401k membership |
|---|
| Total participants, beginning-of-year | 2015-01-01 | 793 |
| Total number of active participants reported on line 7a of the Form 5500 | 2015-01-01 | 290 |
| Number of retired or separated participants receiving benefits | 2015-01-01 | 208 |
| Number of other retired or separated participants entitled to future benefits | 2015-01-01 | 264 |
| Total of all active and inactive participants | 2015-01-01 | 762 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2015-01-01 | 28 |
| Total participants | 2015-01-01 | 790 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2015-01-01 | 0 |
| 2014: WESTMORELAND RETIREMENT PLAN 2014 401k membership |
|---|
| Total participants, beginning-of-year | 2014-01-01 | 797 |
| Total number of active participants reported on line 7a of the Form 5500 | 2014-01-01 | 349 |
| Number of retired or separated participants receiving benefits | 2014-01-01 | 180 |
| Number of other retired or separated participants entitled to future benefits | 2014-01-01 | 240 |
| Total of all active and inactive participants | 2014-01-01 | 769 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2014-01-01 | 24 |
| Total participants | 2014-01-01 | 793 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2014-01-01 | 0 |
| 2013: WESTMORELAND RETIREMENT PLAN 2013 401k membership |
|---|
| Total participants, beginning-of-year | 2013-01-01 | 793 |
| Total number of active participants reported on line 7a of the Form 5500 | 2013-01-01 | 377 |
| Number of retired or separated participants receiving benefits | 2013-01-01 | 157 |
| Number of other retired or separated participants entitled to future benefits | 2013-01-01 | 242 |
| Total of all active and inactive participants | 2013-01-01 | 776 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2013-01-01 | 21 |
| Total participants | 2013-01-01 | 797 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2013-01-01 | 0 |
| 2012: WESTMORELAND RETIREMENT PLAN 2012 401k membership |
|---|
| Total participants, beginning-of-year | 2012-01-01 | 745 |
| Total number of active participants reported on line 7a of the Form 5500 | 2012-01-01 | 403 |
| Number of retired or separated participants receiving benefits | 2012-01-01 | 145 |
| Number of other retired or separated participants entitled to future benefits | 2012-01-01 | 231 |
| Total of all active and inactive participants | 2012-01-01 | 779 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2012-01-01 | 14 |
| Total participants | 2012-01-01 | 793 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2012-01-01 | 1 |
| 2011: WESTMORELAND RETIREMENT PLAN 2011 401k membership |
|---|
| Total participants, beginning-of-year | 2011-01-01 | 756 |
| Total number of active participants reported on line 7a of the Form 5500 | 2011-01-01 | 425 |
| Number of retired or separated participants receiving benefits | 2011-01-01 | 116 |
| Number of other retired or separated participants entitled to future benefits | 2011-01-01 | 195 |
| Total of all active and inactive participants | 2011-01-01 | 736 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2011-01-01 | 9 |
| Total participants | 2011-01-01 | 745 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2011-01-01 | 15 |
| 2010: WESTMORELAND RETIREMENT PLAN 2010 401k membership |
|---|
| Total participants, beginning-of-year | 2010-01-01 | 770 |
| Total number of active participants reported on line 7a of the Form 5500 | 2010-01-01 | 458 |
| Number of retired or separated participants receiving benefits | 2010-01-01 | 100 |
| Number of other retired or separated participants entitled to future benefits | 2010-01-01 | 192 |
| Total of all active and inactive participants | 2010-01-01 | 750 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2010-01-01 | 6 |
| Total participants | 2010-01-01 | 756 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2010-01-01 | 15 |
| 2009: WESTMORELAND RETIREMENT PLAN 2009 401k membership |
|---|
| Total participants, beginning-of-year | 2009-01-01 | 738 |
| Total number of active participants reported on line 7a of the Form 5500 | 2009-01-01 | 479 |
| Number of retired or separated participants receiving benefits | 2009-01-01 | 86 |
| Number of other retired or separated participants entitled to future benefits | 2009-01-01 | 200 |
| Total of all active and inactive participants | 2009-01-01 | 765 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2009-01-01 | 5 |
| Total participants | 2009-01-01 | 770 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2009-01-01 | 17 |
| Measure | Date | Value |
|---|
| 2018 : WESTMORELAND RETIREMENT PLAN 2018 401k financial data |
|---|
| Unrealized appreciation/depreciation of other (non real estate) assets | 2018-12-31 | $-12,516,588 |
| Total unrealized appreciation/depreciation of assets | 2018-12-31 | $-12,516,588 |
| Total transfer of assets to this plan | 2018-12-31 | $89,880,454 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2018-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2018-12-31 | $0 |
| Total income from all sources (including contributions) | 2018-12-31 | $-3,299,198 |
| Total loss/gain on sale of assets | 2018-12-31 | $0 |
| Total of all expenses incurred | 2018-12-31 | $4,179,123 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2018-12-31 | $3,909,376 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2018-12-31 | $0 |
| Value of total assets at end of year | 2018-12-31 | $158,778,981 |
| Value of total assets at beginning of year | 2018-12-31 | $76,376,848 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2018-12-31 | $269,747 |
| Total interest from all sources | 2018-12-31 | $2,324,807 |
| Total dividends received (eg from common stock, registered investment company shares) | 2018-12-31 | $149,970 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2018-12-31 | No |
| Total dividends received from registered investment company shares (eg mutual funds) | 2018-12-31 | $149,970 |
| Was this plan covered by a fidelity bond | 2018-12-31 | Yes |
| Value of fidelity bond cover | 2018-12-31 | $15,000,000 |
| If this is an individual account plan, was there a blackout period | 2018-12-31 | No |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2018-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2018-12-31 | No |
| Administrative expenses (other) incurred | 2018-12-31 | $269,747 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2018-12-31 | No |
| Value of net income/loss | 2018-12-31 | $-7,478,321 |
| Value of net assets at end of year (total assets less liabilities) | 2018-12-31 | $158,778,981 |
| Value of net assets at beginning of year (total assets less liabilities) | 2018-12-31 | $76,376,848 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2018-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2018-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2018-12-31 | No |
| Assets. partnership/joint venture interests at end of year | 2018-12-31 | $0 |
| Assets. partnership/joint venture interests at beginning of year | 2018-12-31 | $939 |
| Value of interest in registered invesment companies (eg mutual funds) at end of year | 2018-12-31 | $3,574,225 |
| Value of interest in registered invesment companies (eg mutual funds) at beginning of year | 2018-12-31 | $4,587,139 |
| Value of interest in pooled separate accounts at end of year | 2018-12-31 | $146,226,230 |
| Value of interest in pooled separate accounts at beginning of year | 2018-12-31 | $69,383,007 |
| Interest earned on other investments | 2018-12-31 | $2,324,807 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2018-12-31 | $14 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2018-12-31 | $13 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2018-12-31 | $13 |
| Value of funds held in insurance company general accounts (unallocated contracts) at end of year | 2018-12-31 | $8,978,512 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2018-12-31 | $2,405,750 |
| Net investment gain/loss from registered investment companies (e.g. mutual funds) | 2018-12-31 | $722,307 |
| Net investment gain/loss from pooled separate accounts | 2018-12-31 | $6,020,306 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2018-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2018-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2018-12-31 | No |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2018-12-31 | $3,909,376 |
| Did the plan have assets held for investment | 2018-12-31 | Yes |
| Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser | 2018-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2018-12-31 | No |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2018-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2018-12-31 | Disclaimer |
| Accountancy firm name | 2018-12-31 | PLANTE & MORAN, PLLC |
| Accountancy firm EIN | 2018-12-31 | 381357951 |
| 2017 : WESTMORELAND RETIREMENT PLAN 2017 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2017-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2017-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2017-12-31 | $0 |
| Total income from all sources (including contributions) | 2017-12-31 | $9,963,396 |
| Total loss/gain on sale of assets | 2017-12-31 | $0 |
| Total of all expenses incurred | 2017-12-31 | $4,089,718 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2017-12-31 | $3,546,969 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2017-12-31 | $0 |
| Value of total assets at end of year | 2017-12-31 | $76,376,848 |
| Value of total assets at beginning of year | 2017-12-31 | $70,503,170 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2017-12-31 | $542,749 |
| Total interest from all sources | 2017-12-31 | $1,852,298 |
| Total dividends received (eg from common stock, registered investment company shares) | 2017-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2017-12-31 | No |
| Was this plan covered by a fidelity bond | 2017-12-31 | Yes |
| Value of fidelity bond cover | 2017-12-31 | $15,000,000 |
| If this is an individual account plan, was there a blackout period | 2017-12-31 | No |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2017-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2017-12-31 | No |
| Other income not declared elsewhere | 2017-12-31 | $0 |
| Administrative expenses (other) incurred | 2017-12-31 | $542,749 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2017-12-31 | No |
| Value of net income/loss | 2017-12-31 | $5,873,678 |
| Value of net assets at end of year (total assets less liabilities) | 2017-12-31 | $76,376,848 |
| Value of net assets at beginning of year (total assets less liabilities) | 2017-12-31 | $70,503,170 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2017-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2017-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2017-12-31 | No |
| Assets. partnership/joint venture interests at end of year | 2017-12-31 | $939 |
| Assets. partnership/joint venture interests at beginning of year | 2017-12-31 | $13,820 |
| Value of interest in registered invesment companies (eg mutual funds) at end of year | 2017-12-31 | $4,587,139 |
| Value of interest in registered invesment companies (eg mutual funds) at beginning of year | 2017-12-31 | $4,194,841 |
| Value of interest in pooled separate accounts at end of year | 2017-12-31 | $69,383,007 |
| Value of interest in pooled separate accounts at beginning of year | 2017-12-31 | $64,166,657 |
| Interest earned on other investments | 2017-12-31 | $1,852,298 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2017-12-31 | $13 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2017-12-31 | $13 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2017-12-31 | $13 |
| Value of funds held in insurance company general accounts (unallocated contracts) at end of year | 2017-12-31 | $2,405,750 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2017-12-31 | $2,127,839 |
| Net investment gain/loss from registered investment companies (e.g. mutual funds) | 2017-12-31 | $0 |
| Net investment gain/loss from pooled separate accounts | 2017-12-31 | $8,111,098 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2017-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2017-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2017-12-31 | No |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2017-12-31 | $3,546,969 |
| Did the plan have assets held for investment | 2017-12-31 | Yes |
| Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser | 2017-12-31 | Yes |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2017-12-31 | No |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2017-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2017-12-31 | Disclaimer |
| Accountancy firm name | 2017-12-31 | EKS&H LLLP |
| Accountancy firm EIN | 2017-12-31 | 461497033 |
| 2016 : WESTMORELAND RETIREMENT PLAN 2016 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2016-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2016-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2016-12-31 | $0 |
| Total income from all sources (including contributions) | 2016-12-31 | $5,335,384 |
| Total loss/gain on sale of assets | 2016-12-31 | $0 |
| Total of all expenses incurred | 2016-12-31 | $5,379,236 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2016-12-31 | $4,921,769 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2016-12-31 | $0 |
| Value of total assets at end of year | 2016-12-31 | $70,503,170 |
| Value of total assets at beginning of year | 2016-12-31 | $70,547,022 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2016-12-31 | $457,467 |
| Total interest from all sources | 2016-12-31 | $1,738,382 |
| Total dividends received (eg from common stock, registered investment company shares) | 2016-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2016-12-31 | No |
| Was this plan covered by a fidelity bond | 2016-12-31 | Yes |
| Value of fidelity bond cover | 2016-12-31 | $10,000,000 |
| If this is an individual account plan, was there a blackout period | 2016-12-31 | No |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2016-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2016-12-31 | No |
| Administrative expenses (other) incurred | 2016-12-31 | $457,467 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2016-12-31 | No |
| Value of net income/loss | 2016-12-31 | $-43,852 |
| Value of net assets at end of year (total assets less liabilities) | 2016-12-31 | $70,503,170 |
| Value of net assets at beginning of year (total assets less liabilities) | 2016-12-31 | $70,547,022 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2016-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2016-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2016-12-31 | No |
| Assets. partnership/joint venture interests at end of year | 2016-12-31 | $13,820 |
| Assets. partnership/joint venture interests at beginning of year | 2016-12-31 | $105,598 |
| Value of interest in registered invesment companies (eg mutual funds) at end of year | 2016-12-31 | $4,194,841 |
| Value of interest in registered invesment companies (eg mutual funds) at beginning of year | 2016-12-31 | $4,108,576 |
| Value of interest in pooled separate accounts at end of year | 2016-12-31 | $64,166,657 |
| Value of interest in pooled separate accounts at beginning of year | 2016-12-31 | $64,203,881 |
| Interest earned on other investments | 2016-12-31 | $1,738,382 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2016-12-31 | $13 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2016-12-31 | $13 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2016-12-31 | $13 |
| Value of funds held in insurance company general accounts (unallocated contracts) at end of year | 2016-12-31 | $2,127,839 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2016-12-31 | $2,128,954 |
| Net investment gain/loss from pooled separate accounts | 2016-12-31 | $3,597,002 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2016-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2016-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2016-12-31 | No |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2016-12-31 | $4,921,769 |
| Did the plan have assets held for investment | 2016-12-31 | Yes |
| Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser | 2016-12-31 | Yes |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2016-12-31 | No |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2016-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2016-12-31 | Disclaimer |
| Accountancy firm name | 2016-12-31 | EKS&H LLLP |
| Accountancy firm EIN | 2016-12-31 | 461497033 |
| 2015 : WESTMORELAND RETIREMENT PLAN 2015 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2015-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2015-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2015-12-31 | $0 |
| Total income from all sources (including contributions) | 2015-12-31 | $-396,893 |
| Total loss/gain on sale of assets | 2015-12-31 | $0 |
| Total of all expenses incurred | 2015-12-31 | $3,797,317 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2015-12-31 | $3,379,159 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2015-12-31 | $0 |
| Value of total assets at end of year | 2015-12-31 | $70,547,022 |
| Value of total assets at beginning of year | 2015-12-31 | $74,741,232 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2015-12-31 | $418,158 |
| Total interest from all sources | 2015-12-31 | $1,811,780 |
| Total dividends received (eg from common stock, registered investment company shares) | 2015-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2015-12-31 | No |
| Was this plan covered by a fidelity bond | 2015-12-31 | Yes |
| Value of fidelity bond cover | 2015-12-31 | $10,000,000 |
| If this is an individual account plan, was there a blackout period | 2015-12-31 | No |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2015-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2015-12-31 | No |
| Administrative expenses (other) incurred | 2015-12-31 | $418,158 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2015-12-31 | No |
| Value of net income/loss | 2015-12-31 | $-4,194,210 |
| Value of net assets at end of year (total assets less liabilities) | 2015-12-31 | $70,547,022 |
| Value of net assets at beginning of year (total assets less liabilities) | 2015-12-31 | $74,741,232 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2015-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2015-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2015-12-31 | No |
| Assets. partnership/joint venture interests at end of year | 2015-12-31 | $105,598 |
| Assets. partnership/joint venture interests at beginning of year | 2015-12-31 | $155,983 |
| Value of interest in registered invesment companies (eg mutual funds) at end of year | 2015-12-31 | $4,108,576 |
| Value of interest in registered invesment companies (eg mutual funds) at beginning of year | 2015-12-31 | $4,139,952 |
| Value of interest in pooled separate accounts at end of year | 2015-12-31 | $64,203,881 |
| Value of interest in pooled separate accounts at beginning of year | 2015-12-31 | $68,042,275 |
| Interest earned on other investments | 2015-12-31 | $1,811,780 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2015-12-31 | $13 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2015-12-31 | $13 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2015-12-31 | $13 |
| Value of funds held in insurance company general accounts (unallocated contracts) at end of year | 2015-12-31 | $2,128,954 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2015-12-31 | $2,403,009 |
| Net investment gain/loss from pooled separate accounts | 2015-12-31 | $-2,208,673 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2015-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2015-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2015-12-31 | No |
| Contributions received in cash from employer | 2015-12-31 | $0 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2015-12-31 | $3,379,159 |
| Did the plan have assets held for investment | 2015-12-31 | Yes |
| Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser | 2015-12-31 | Yes |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2015-12-31 | No |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2015-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2015-12-31 | Disclaimer |
| Accountancy firm name | 2015-12-31 | EKS&H LLLP |
| Accountancy firm EIN | 2015-12-31 | 461497033 |
| 2014 : WESTMORELAND RETIREMENT PLAN 2014 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2014-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2014-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2014-12-31 | $0 |
| Total income from all sources (including contributions) | 2014-12-31 | $7,133,250 |
| Total loss/gain on sale of assets | 2014-12-31 | $0 |
| Total of all expenses incurred | 2014-12-31 | $2,517,343 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2014-12-31 | $2,215,498 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2014-12-31 | $0 |
| Value of total assets at end of year | 2014-12-31 | $74,741,232 |
| Value of total assets at beginning of year | 2014-12-31 | $70,125,325 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2014-12-31 | $301,845 |
| Total interest from all sources | 2014-12-31 | $1,772,928 |
| Total dividends received (eg from common stock, registered investment company shares) | 2014-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2014-12-31 | No |
| Was this plan covered by a fidelity bond | 2014-12-31 | Yes |
| Value of fidelity bond cover | 2014-12-31 | $10,000,000 |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2014-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2014-12-31 | No |
| Administrative expenses (other) incurred | 2014-12-31 | $301,845 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2014-12-31 | No |
| Value of net income/loss | 2014-12-31 | $4,615,907 |
| Value of net assets at end of year (total assets less liabilities) | 2014-12-31 | $74,741,232 |
| Value of net assets at beginning of year (total assets less liabilities) | 2014-12-31 | $70,125,325 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2014-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2014-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2014-12-31 | No |
| Assets. partnership/joint venture interests at end of year | 2014-12-31 | $155,983 |
| Assets. partnership/joint venture interests at beginning of year | 2014-12-31 | $197,134 |
| Value of interest in registered invesment companies (eg mutual funds) at end of year | 2014-12-31 | $4,139,952 |
| Value of interest in registered invesment companies (eg mutual funds) at beginning of year | 2014-12-31 | $4,248,896 |
| Value of interest in pooled separate accounts at end of year | 2014-12-31 | $68,042,275 |
| Value of interest in pooled separate accounts at beginning of year | 2014-12-31 | $60,963,385 |
| Interest earned on other investments | 2014-12-31 | $1,772,928 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2014-12-31 | $13 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2014-12-31 | $461,803 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2014-12-31 | $461,803 |
| Value of funds held in insurance company general accounts (unallocated contracts) at end of year | 2014-12-31 | $2,403,009 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2014-12-31 | $2,379,119 |
| Net investment gain/loss from pooled separate accounts | 2014-12-31 | $5,360,322 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2014-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2014-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2014-12-31 | No |
| Assets. Invements in employer securities at beginning of year | 2014-12-31 | $1,874,988 |
| Employer contributions (assets) at beginning of year | 2014-12-31 | $0 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2014-12-31 | $2,215,498 |
| Did the plan have assets held for investment | 2014-12-31 | Yes |
| Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser | 2014-12-31 | Yes |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2014-12-31 | No |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2014-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2014-12-31 | Disclaimer |
| Accountancy firm name | 2014-12-31 | EKS&H LLLP |
| Accountancy firm EIN | 2014-12-31 | 461497033 |
| 2013 : WESTMORELAND RETIREMENT PLAN 2013 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2013-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2013-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2013-12-31 | $0 |
| Total income from all sources (including contributions) | 2013-12-31 | $10,009,337 |
| Total loss/gain on sale of assets | 2013-12-31 | $0 |
| Total of all expenses incurred | 2013-12-31 | $2,226,411 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2013-12-31 | $1,961,050 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2013-12-31 | $0 |
| Value of total assets at end of year | 2013-12-31 | $70,125,325 |
| Value of total assets at beginning of year | 2013-12-31 | $62,342,399 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2013-12-31 | $265,361 |
| Total interest from all sources | 2013-12-31 | $1,379,754 |
| Total dividends received (eg from common stock, registered investment company shares) | 2013-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2013-12-31 | No |
| Was this plan covered by a fidelity bond | 2013-12-31 | Yes |
| Value of fidelity bond cover | 2013-12-31 | $10,000,000 |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2013-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2013-12-31 | No |
| Administrative expenses (other) incurred | 2013-12-31 | $265,361 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2013-12-31 | No |
| Value of net income/loss | 2013-12-31 | $7,782,926 |
| Value of net assets at end of year (total assets less liabilities) | 2013-12-31 | $70,125,325 |
| Value of net assets at beginning of year (total assets less liabilities) | 2013-12-31 | $62,342,399 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2013-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2013-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2013-12-31 | No |
| Assets. partnership/joint venture interests at end of year | 2013-12-31 | $197,134 |
| Assets. partnership/joint venture interests at beginning of year | 2013-12-31 | $362,337 |
| Value of interest in registered invesment companies (eg mutual funds) at end of year | 2013-12-31 | $4,248,896 |
| Value of interest in registered invesment companies (eg mutual funds) at beginning of year | 2013-12-31 | $5,301,380 |
| Value of interest in pooled separate accounts at end of year | 2013-12-31 | $60,963,385 |
| Value of interest in pooled separate accounts at beginning of year | 2013-12-31 | $51,993,948 |
| Interest earned on other investments | 2013-12-31 | $1,379,754 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2013-12-31 | $461,803 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2013-12-31 | $890 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2013-12-31 | $890 |
| Value of funds held in insurance company general accounts (unallocated contracts) at end of year | 2013-12-31 | $2,379,119 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2013-12-31 | $1,368,144 |
| Net investment gain/loss from pooled separate accounts | 2013-12-31 | $8,629,583 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2013-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2013-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2013-12-31 | No |
| Assets. Invements in employer securities at end of year | 2013-12-31 | $1,874,988 |
| Assets. Invements in employer securities at beginning of year | 2013-12-31 | $3,315,700 |
| Employer contributions (assets) at end of year | 2013-12-31 | $0 |
| Employer contributions (assets) at beginning of year | 2013-12-31 | $0 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2013-12-31 | $1,961,050 |
| Did the plan have assets held for investment | 2013-12-31 | Yes |
| Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser | 2013-12-31 | Yes |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2013-12-31 | No |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2013-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2013-12-31 | Disclaimer |
| Accountancy firm name | 2013-12-31 | EKS&H LLLP |
| Accountancy firm EIN | 2013-12-31 | 461497033 |
| 2012 : WESTMORELAND RETIREMENT PLAN 2012 401k financial data |
|---|
| Unrealized appreciation/depreciation of other (non real estate) assets | 2012-12-31 | $-1,243,518 |
| Total unrealized appreciation/depreciation of assets | 2012-12-31 | $-1,243,518 |
| Total transfer of assets to this plan | 2012-12-31 | $1,377,369 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2012-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2012-12-31 | $0 |
| Total income from all sources (including contributions) | 2012-12-31 | $5,613,615 |
| Total loss/gain on sale of assets | 2012-12-31 | $0 |
| Total of all expenses incurred | 2012-12-31 | $3,038,174 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2012-12-31 | $2,755,879 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2012-12-31 | $0 |
| Value of total assets at end of year | 2012-12-31 | $62,342,399 |
| Value of total assets at beginning of year | 2012-12-31 | $58,389,589 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2012-12-31 | $282,295 |
| Total interest from all sources | 2012-12-31 | $1,249,558 |
| Total dividends received (eg from common stock, registered investment company shares) | 2012-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2012-12-31 | No |
| Was this plan covered by a fidelity bond | 2012-12-31 | Yes |
| Value of fidelity bond cover | 2012-12-31 | $10,000,000 |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2012-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2012-12-31 | No |
| Administrative expenses (other) incurred | 2012-12-31 | $282,295 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2012-12-31 | No |
| Value of net income/loss | 2012-12-31 | $2,575,441 |
| Value of net assets at end of year (total assets less liabilities) | 2012-12-31 | $62,342,399 |
| Value of net assets at beginning of year (total assets less liabilities) | 2012-12-31 | $58,389,589 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2012-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2012-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2012-12-31 | No |
| Assets. partnership/joint venture interests at end of year | 2012-12-31 | $362,337 |
| Assets. partnership/joint venture interests at beginning of year | 2012-12-31 | $827,056 |
| Value of interest in registered invesment companies (eg mutual funds) at end of year | 2012-12-31 | $5,301,380 |
| Value of interest in registered invesment companies (eg mutual funds) at beginning of year | 2012-12-31 | $2,496,041 |
| Value of interest in pooled separate accounts at end of year | 2012-12-31 | $51,993,948 |
| Value of interest in pooled separate accounts at beginning of year | 2012-12-31 | $49,646,922 |
| Interest earned on other investments | 2012-12-31 | $1,249,558 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2012-12-31 | $890 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2012-12-31 | $820 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2012-12-31 | $820 |
| Value of funds held in insurance company general accounts (unallocated contracts) at end of year | 2012-12-31 | $1,368,144 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2012-12-31 | $0 |
| Net investment gain/loss from registered investment companies (e.g. mutual funds) | 2012-12-31 | $695,941 |
| Net investment gain/loss from pooled separate accounts | 2012-12-31 | $4,911,634 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2012-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2012-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2012-12-31 | No |
| Assets. Invements in employer securities at end of year | 2012-12-31 | $3,315,700 |
| Assets. Invements in employer securities at beginning of year | 2012-12-31 | $5,418,750 |
| Contributions received in cash from employer | 2012-12-31 | $0 |
| Employer contributions (assets) at end of year | 2012-12-31 | $0 |
| Employer contributions (assets) at beginning of year | 2012-12-31 | $0 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2012-12-31 | $2,755,879 |
| Did the plan have assets held for investment | 2012-12-31 | Yes |
| Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser | 2012-12-31 | Yes |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2012-12-31 | No |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2012-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2012-12-31 | Disclaimer |
| Accountancy firm name | 2012-12-31 | EKS&H LLLP |
| Accountancy firm EIN | 2012-12-31 | 461497033 |
| 2011 : WESTMORELAND RETIREMENT PLAN 2011 401k financial data |
|---|
| Unrealized appreciation/depreciation of other (non real estate) assets | 2011-12-31 | $3,539,713 |
| Total unrealized appreciation/depreciation of assets | 2011-12-31 | $3,539,713 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2011-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2011-12-31 | $0 |
| Total income from all sources (including contributions) | 2011-12-31 | $4,563,451 |
| Total loss/gain on sale of assets | 2011-12-31 | $0 |
| Total of all expenses incurred | 2011-12-31 | $2,281,529 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2011-12-31 | $2,164,100 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2011-12-31 | $366,847 |
| Value of total assets at end of year | 2011-12-31 | $58,389,589 |
| Value of total assets at beginning of year | 2011-12-31 | $56,107,667 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2011-12-31 | $117,429 |
| Total interest from all sources | 2011-12-31 | $947,250 |
| Total dividends received (eg from common stock, registered investment company shares) | 2011-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2011-12-31 | No |
| Was this plan covered by a fidelity bond | 2011-12-31 | Yes |
| Value of fidelity bond cover | 2011-12-31 | $10,000,000 |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2011-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2011-12-31 | No |
| Administrative expenses (other) incurred | 2011-12-31 | $117,429 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2011-12-31 | No |
| Value of net income/loss | 2011-12-31 | $2,281,922 |
| Value of net assets at end of year (total assets less liabilities) | 2011-12-31 | $58,389,589 |
| Value of net assets at beginning of year (total assets less liabilities) | 2011-12-31 | $56,107,667 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2011-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2011-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2011-12-31 | No |
| Assets. partnership/joint venture interests at end of year | 2011-12-31 | $827,056 |
| Assets. partnership/joint venture interests at beginning of year | 2011-12-31 | $989,214 |
| Value of interest in registered invesment companies (eg mutual funds) at end of year | 2011-12-31 | $2,496,041 |
| Value of interest in registered invesment companies (eg mutual funds) at beginning of year | 2011-12-31 | $2,560,456 |
| Value of interest in pooled separate accounts at end of year | 2011-12-31 | $49,646,922 |
| Value of interest in pooled separate accounts at beginning of year | 2011-12-31 | $42,592,815 |
| Interest earned on other investments | 2011-12-31 | $947,250 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2011-12-31 | $820 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2011-12-31 | $296,905 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2011-12-31 | $296,905 |
| Net investment gain/loss from registered investment companies (e.g. mutual funds) | 2011-12-31 | $-439,640 |
| Net investment gain/loss from pooled separate accounts | 2011-12-31 | $149,281 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2011-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2011-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2011-12-31 | No |
| Assets. Invements in employer securities at end of year | 2011-12-31 | $5,418,750 |
| Assets. Invements in employer securities at beginning of year | 2011-12-31 | $5,038,680 |
| Contributions received in cash from employer | 2011-12-31 | $366,847 |
| Employer contributions (assets) at end of year | 2011-12-31 | $0 |
| Employer contributions (assets) at beginning of year | 2011-12-31 | $4,629,597 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2011-12-31 | $2,164,100 |
| Did the plan have assets held for investment | 2011-12-31 | Yes |
| Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser | 2011-12-31 | Yes |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2011-12-31 | No |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2011-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2011-12-31 | Disclaimer |
| Accountancy firm name | 2011-12-31 | EHRHARDT KEEFE STEINER & HOTTMAN |
| Accountancy firm EIN | 2011-12-31 | 840869721 |
| 2010 : WESTMORELAND RETIREMENT PLAN 2010 401k financial data |
|---|
| Unrealized appreciation/depreciation of other (non real estate) assets | 2010-12-31 | $1,154,631 |
| Total unrealized appreciation/depreciation of assets | 2010-12-31 | $1,154,631 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2010-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2010-12-31 | $0 |
| Total income from all sources (including contributions) | 2010-12-31 | $11,602,508 |
| Total loss/gain on sale of assets | 2010-12-31 | $-59,542 |
| Total of all expenses incurred | 2010-12-31 | $1,944,835 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2010-12-31 | $1,731,069 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2010-12-31 | $5,739,597 |
| Value of total assets at end of year | 2010-12-31 | $56,107,667 |
| Value of total assets at beginning of year | 2010-12-31 | $46,449,994 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2010-12-31 | $213,766 |
| Total interest from all sources | 2010-12-31 | $741,334 |
| Total dividends received (eg from common stock, registered investment company shares) | 2010-12-31 | $35,829 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2010-12-31 | No |
| Total dividends received from registered investment company shares (eg mutual funds) | 2010-12-31 | $35,829 |
| Was this plan covered by a fidelity bond | 2010-12-31 | Yes |
| Value of fidelity bond cover | 2010-12-31 | $15,000,000 |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2010-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2010-12-31 | No |
| Administrative expenses (other) incurred | 2010-12-31 | $213,766 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2010-12-31 | No |
| Income. Non cash contributions | 2010-12-31 | $4,212,160 |
| Value of net income/loss | 2010-12-31 | $9,657,673 |
| Value of net assets at end of year (total assets less liabilities) | 2010-12-31 | $56,107,667 |
| Value of net assets at beginning of year (total assets less liabilities) | 2010-12-31 | $46,449,994 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2010-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2010-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2010-12-31 | No |
| Assets. partnership/joint venture interests at end of year | 2010-12-31 | $989,214 |
| Assets. partnership/joint venture interests at beginning of year | 2010-12-31 | $1,341,311 |
| Value of interest in registered invesment companies (eg mutual funds) at end of year | 2010-12-31 | $2,560,456 |
| Value of interest in registered invesment companies (eg mutual funds) at beginning of year | 2010-12-31 | $1,674,601 |
| Value of interest in pooled separate accounts at end of year | 2010-12-31 | $42,592,815 |
| Value of interest in pooled separate accounts at beginning of year | 2010-12-31 | $31,373,094 |
| Interest earned on other investments | 2010-12-31 | $741,334 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2010-12-31 | $296,905 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2010-12-31 | $2,924,353 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2010-12-31 | $2,924,353 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2010-12-31 | $0 |
| Net investment gain/loss from registered investment companies (e.g. mutual funds) | 2010-12-31 | $204,163 |
| Net investment gain/loss from pooled separate accounts | 2010-12-31 | $3,786,496 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2010-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2010-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2010-12-31 | No |
| Assets. Invements in employer securities at end of year | 2010-12-31 | $5,038,680 |
| Assets. Invements in employer securities at beginning of year | 2010-12-31 | $2,445,795 |
| Contributions received in cash from employer | 2010-12-31 | $1,527,437 |
| Employer contributions (assets) at end of year | 2010-12-31 | $4,629,597 |
| Employer contributions (assets) at beginning of year | 2010-12-31 | $6,690,840 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2010-12-31 | $1,731,069 |
| Did the plan have assets held for investment | 2010-12-31 | Yes |
| Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser | 2010-12-31 | Yes |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2010-12-31 | No |
| Aggregate proceeds on sale of assets | 2010-12-31 | $60,098 |
| Aggregate carrying amount (costs) on sale of assets | 2010-12-31 | $119,640 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2010-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2010-12-31 | Disclaimer |
| Accountancy firm name | 2010-12-31 | EHRHARDT KEEFE STEINER & HOTTMAN |
| Accountancy firm EIN | 2010-12-31 | 840869721 |
| 2009 : WESTMORELAND RETIREMENT PLAN 2009 401k financial data |
|---|
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2009-12-31 | $0 |
