WESTMORELAND COAL COMPANY has sponsored the creation of one or more 401k plans.
Submission information for form 5500 for 401k plan WESTMORELAND ELKOL-SORENSEN MINE PENSION PLAN
401k plan membership statisitcs for WESTMORELAND ELKOL-SORENSEN MINE PENSION PLAN
| Measure | Date | Value |
|---|
| 2018: WESTMORELAND ELKOL-SORENSEN MINE PENSION PLAN 2018 401k membership |
|---|
| Market value of plan assets | 2018-12-31 | 52,359,293 |
| Acturial value of plan assets | 2018-12-31 | 52,359,293 |
| Funding target for retired participants and beneficiaries receiving payment | 2018-12-31 | 33,274,970 |
| Number of terminated vested participants | 2018-12-31 | 66 |
| Fundng target for terminated vested participants | 2018-12-31 | 2,274,787 |
| Active participant vested funding target | 2018-12-31 | 13,804,460 |
| Number of active participants | 2018-12-31 | 154 |
| Total funding liabilities for active participants | 2018-12-31 | 14,212,648 |
| Total participant count | 2018-12-31 | 500 |
| Total funding target for all participants | 2018-12-31 | 49,762,405 |
| Balance at beginning of prior year after applicable adjustments | 2018-12-31 | 0 |
| Prefunding balance at beginning of prior year after applicable adjustments | 2018-12-31 | 0 |
| 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 | 0 |
| Amount remaining of carryover balance | 2018-12-31 | 0 |
| Amount remaining of prefunding balance | 2018-12-31 | 0 |
| Present value of excess contributions | 2018-12-31 | 136,375 |
| Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance | 2018-12-31 | 144,394 |
| Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance | 2018-12-31 | 144,394 |
| Reductions in caryover balances due to elections or deemed elections | 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 | 0 |
| Balance of prefunding at beginning of current year | 2018-12-31 | 144,394 |
| 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 | 1,024,556 |
| 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 | 500 |
| Total number of active participants reported on line 7a of the Form 5500 | 2018-01-01 | 131 |
| Number of retired or separated participants receiving benefits | 2018-01-01 | 236 |
| Number of other retired or separated participants entitled to future benefits | 2018-01-01 | 68 |
| Total of all active and inactive participants | 2018-01-01 | 435 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2018-01-01 | 57 |
| Total participants | 2018-01-01 | 492 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2018-01-01 | 0 |
| 2017: WESTMORELAND ELKOL-SORENSEN MINE PENSION PLAN 2017 401k membership |
|---|
| Market value of plan assets | 2017-12-31 | 47,176,378 |
| Acturial value of plan assets | 2017-12-31 | 47,849,036 |
| Funding target for retired participants and beneficiaries receiving payment | 2017-12-31 | 31,484,409 |
| Number of terminated vested participants | 2017-12-31 | 61 |
| Fundng target for terminated vested participants | 2017-12-31 | 2,212,475 |
| Active participant vested funding target | 2017-12-31 | 14,866,597 |
| Number of active participants | 2017-12-31 | 170 |
| Total funding liabilities for active participants | 2017-12-31 | 15,192,893 |
| Total participant count | 2017-12-31 | 504 |
| Total funding target for all participants | 2017-12-31 | 48,889,777 |
| 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 | 0 |
| 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 | 0 |
| 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 | 0 |
| Balance of carryovers at beginning of current year | 2017-12-31 | 0 |
| Balance of prefunding at beginning of current year | 2017-12-31 | 0 |
| Total employer contributions | 2017-12-31 | 1,496,574 |
| 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 | 1,367,522 |
| 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 | 1,060,245 |
| Net shortfall amortization installment of oustanding balance | 2017-12-31 | 1,040,741 |
| Waiver amortization installment | 2017-12-31 | 0 |
| Total funding amount beforereflecting carryover/prefunding balances | 2017-12-31 | 1,231,147 |
| 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 | 0 |
| Additional cash requirement | 2017-12-31 | 1,231,147 |
| Contributions allocatedtoward minimum required contributions for current year | 2017-12-31 | 1,367,522 |
| 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 | 504 |
| Total number of active participants reported on line 7a of the Form 5500 | 2017-01-01 | 154 |
| Number of retired or separated participants receiving benefits | 2017-01-01 | 222 |
| Number of other retired or separated participants entitled to future benefits | 2017-01-01 | 66 |
| Total of all active and inactive participants | 2017-01-01 | 442 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2017-01-01 | 58 |
| Total participants | 2017-01-01 | 500 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2017-01-01 | 0 |
| 2016: WESTMORELAND ELKOL-SORENSEN MINE PENSION PLAN 2016 401k membership |
|---|
| Market value of plan assets | 2016-12-31 | 46,203,902 |
| Acturial value of plan assets | 2016-12-31 | 48,097,852 |
| Funding target for retired participants and beneficiaries receiving payment | 2016-12-31 | 29,994,507 |
| Number of terminated vested participants | 2016-12-31 | 62 |
| Fundng target for terminated vested participants | 2016-12-31 | 2,208,129 |
| Active participant vested funding target | 2016-12-31 | 15,242,145 |
| Number of active participants | 2016-12-31 | 178 |
| Total funding liabilities for active participants | 2016-12-31 | 15,620,182 |
| Total participant count | 2016-12-31 | 509 |
| Total funding target for all participants | 2016-12-31 | 47,822,818 |
| 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 | 0 |
| 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 | 0 |
| 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 |
| 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 | 0 |
| Total employer contributions | 2016-12-31 | 793,928 |
| 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 | 718,039 |
| 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 | 993,073 |
| 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 | 718,039 |
| Additional cash requirement | 2016-12-31 | 718,039 |
| Contributions allocatedtoward minimum required contributions for current year | 2016-12-31 | 718,039 |
| 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 | 512 |
| Total number of active participants reported on line 7a of the Form 5500 | 2016-01-01 | 170 |
| Number of retired or separated participants receiving benefits | 2016-01-01 | 215 |
| Number of other retired or separated participants entitled to future benefits | 2016-01-01 | 61 |
| Total of all active and inactive participants | 2016-01-01 | 446 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2016-01-01 | 58 |
| Total participants | 2016-01-01 | 504 |
| 2015: WESTMORELAND ELKOL-SORENSEN MINE PENSION PLAN 2015 401k membership |
|---|
| Total participants, beginning-of-year | 2015-01-01 | 516 |
| Total number of active participants reported on line 7a of the Form 5500 | 2015-01-01 | 160 |
| Number of retired or separated participants receiving benefits | 2015-01-01 | 230 |
| Number of other retired or separated participants entitled to future benefits | 2015-01-01 | 62 |
| Total of all active and inactive participants | 2015-01-01 | 452 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2015-01-01 | 60 |
| Total participants | 2015-01-01 | 512 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2015-01-01 | 1 |
| Measure | Date | Value |
|---|
| 2018 : WESTMORELAND ELKOL-SORENSEN MINE PENSION PLAN 2018 401k financial data |
|---|
| Unrealized appreciation/depreciation of other (non real estate) assets | 2018-12-31 | $-5,478,567 |
| Total unrealized appreciation/depreciation of assets | 2018-12-31 | $-5,478,567 |
| 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 | $-3,010,993 |
| Total loss/gain on sale of assets | 2018-12-31 | $0 |
| Total of all expenses incurred | 2018-12-31 | $3,903,336 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2018-12-31 | $3,537,848 |
| 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 | $45,478,010 |
| Value of total assets at beginning of year | 2018-12-31 | $52,392,339 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2018-12-31 | $365,488 |
| Total interest from all sources | 2018-12-31 | $1,039,805 |
| Total dividends received (eg from common stock, registered investment company shares) | 2018-12-31 | $200,987 |
| 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 | $200,987 |
| Was this plan covered by a fidelity bond | 2018-12-31 | Yes |
| Value of fidelity bond cover | 2018-12-31 | $15,000,000 |
| 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 | $365,488 |
| 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 | $-6,914,329 |
| Value of net assets at end of year (total assets less liabilities) | 2018-12-31 | $45,478,010 |
| Value of net assets at beginning of year (total assets less liabilities) | 2018-12-31 | $52,392,339 |
| 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 |
| Value of interest in registered invesment companies (eg mutual funds) at end of year | 2018-12-31 | $3,254,601 |
| Value of interest in registered invesment companies (eg mutual funds) at beginning of year | 2018-12-31 | $3,819,892 |
| Value of interest in pooled separate accounts at end of year | 2018-12-31 | $40,029,457 |
| Value of interest in pooled separate accounts at beginning of year | 2018-12-31 | $44,588,058 |
| Interest earned on other investments | 2018-12-31 | $1,039,805 |
| Value of funds held in insurance company general accounts (unallocated contracts) at end of year | 2018-12-31 | $2,193,952 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2018-12-31 | $2,487,815 |
| Net investment gain/loss from registered investment companies (e.g. mutual funds) | 2018-12-31 | $18,943 |
| Net investment gain/loss from pooled separate accounts | 2018-12-31 | $1,207,839 |
| 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 |
| Employer contributions (assets) at beginning of year | 2018-12-31 | $1,496,574 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2018-12-31 | $3,537,848 |
| 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 ELKOL-SORENSEN MINE PENSION 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 | $8,774,558 |
| Total loss/gain on sale of assets | 2017-12-31 | $0 |
| Total of all expenses incurred | 2017-12-31 | $3,568,318 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2017-12-31 | $3,185,218 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2017-12-31 | $1,496,574 |
| Value of total assets at end of year | 2017-12-31 | $52,392,339 |
| Value of total assets at beginning of year | 2017-12-31 | $47,186,099 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2017-12-31 | $383,100 |
| Total interest from all sources | 2017-12-31 | $1,174,866 |
| 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 |
| Administrative expenses (other) incurred | 2017-12-31 | $383,100 |
| 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 | $5,206,240 |
| Value of net assets at end of year (total assets less liabilities) | 2017-12-31 | $52,392,339 |
| Value of net assets at beginning of year (total assets less liabilities) | 2017-12-31 | $47,186,099 |
| 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 |
| Value of interest in registered invesment companies (eg mutual funds) at end of year | 2017-12-31 | $3,819,892 |
| Value of interest in registered invesment companies (eg mutual funds) at beginning of year | 2017-12-31 | $3,412,037 |
| Value of interest in pooled separate accounts at end of year | 2017-12-31 | $44,588,058 |
| Value of interest in pooled separate accounts at beginning of year | 2017-12-31 | $40,831,438 |
| Interest earned on other investments | 2017-12-31 | $1,174,866 |
| Value of funds held in insurance company general accounts (unallocated contracts) at end of year | 2017-12-31 | $2,487,815 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2017-12-31 | $2,148,696 |
| 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 | $6,103,118 |
| 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 |
| Contributions received in cash from employer | 2017-12-31 | $1,496,574 |
| Employer contributions (assets) at end of year | 2017-12-31 | $1,496,574 |
| Employer contributions (assets) at beginning of year | 2017-12-31 | $793,928 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2017-12-31 | $3,185,218 |
| 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 | No |
| 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 ELKOL-SORENSEN MINE PENSION 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 | $4,399,775 |
| Total loss/gain on sale of assets | 2016-12-31 | $0 |
| Total of all expenses incurred | 2016-12-31 | $3,408,945 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2016-12-31 | $3,012,268 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2016-12-31 | $793,928 |
| Value of total assets at end of year | 2016-12-31 | $47,186,099 |
| Value of total assets at beginning of year | 2016-12-31 | $46,195,269 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2016-12-31 | $396,677 |
| Total interest from all sources | 2016-12-31 | $1,052,788 |
| 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 | $396,677 |
| 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 | $990,830 |
| Value of net assets at end of year (total assets less liabilities) | 2016-12-31 | $47,186,099 |
| Value of net assets at beginning of year (total assets less liabilities) | 2016-12-31 | $46,195,269 |
| 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 |
| Value of interest in registered invesment companies (eg mutual funds) at end of year | 2016-12-31 | $3,412,037 |
| Value of interest in registered invesment companies (eg mutual funds) at beginning of year | 2016-12-31 | $3,465,661 |
| Value of interest in pooled separate accounts at end of year | 2016-12-31 | $40,831,438 |
| Value of interest in pooled separate accounts at beginning of year | 2016-12-31 | $40,160,735 |
| Interest earned on other investments | 2016-12-31 | $1,052,788 |
| Value of funds held in insurance company general accounts (unallocated contracts) at end of year | 2016-12-31 | $2,148,696 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2016-12-31 | $2,230,416 |
| Net investment gain/loss from pooled separate accounts | 2016-12-31 | $2,553,059 |
| 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 |
| Contributions received in cash from employer | 2016-12-31 | $793,928 |
| Employer contributions (assets) at end of year | 2016-12-31 | $793,928 |
| Employer contributions (assets) at beginning of year | 2016-12-31 | $338,457 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2016-12-31 | $3,012,268 |
| 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 | No |
| 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 ELKOL-SORENSEN MINE PENSION 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 | $869,180 |
| Total loss/gain on sale of assets | 2015-12-31 | $0 |
| Total of all expenses incurred | 2015-12-31 | $3,283,275 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2015-12-31 | $2,993,734 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2015-12-31 | $952,416 |
| Value of total assets at end of year | 2015-12-31 | $46,195,269 |
| Value of total assets at beginning of year | 2015-12-31 | $48,609,364 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2015-12-31 | $289,541 |
| Total interest from all sources | 2015-12-31 | $1,108,849 |
| 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 | $289,541 |
| 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 | $-2,414,095 |
| Value of net assets at end of year (total assets less liabilities) | 2015-12-31 | $46,195,269 |
| Value of net assets at beginning of year (total assets less liabilities) | 2015-12-31 | $48,609,364 |
| 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 |
| Value of interest in registered invesment companies (eg mutual funds) at end of year | 2015-12-31 | $3,465,661 |
| Value of interest in registered invesment companies (eg mutual funds) at beginning of year | 2015-12-31 | $3,441,910 |
| Value of interest in pooled separate accounts at end of year | 2015-12-31 | $40,160,735 |
| Value of interest in pooled separate accounts at beginning of year | 2015-12-31 | $42,640,942 |
| Interest earned on other investments | 2015-12-31 | $1,108,849 |
| Value of funds held in insurance company general accounts (unallocated contracts) at end of year | 2015-12-31 | $2,230,416 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2015-12-31 | $2,402,153 |
| Net investment gain/loss from registered investment companies (e.g. mutual funds) | 2015-12-31 | $0 |
| Net investment gain/loss from pooled separate accounts | 2015-12-31 | $-1,192,085 |
| 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 | $952,416 |
| Employer contributions (assets) at end of year | 2015-12-31 | $338,457 |
| Employer contributions (assets) at beginning of year | 2015-12-31 | $124,359 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2015-12-31 | $2,993,734 |
| 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 | No |
| 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 |
