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UNITED PARCEL SERVICE, INC. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
89
Multiemployer Health and Welfare Plans
We also contribute to several multiemployer health and welfare plans that cover both active and retired employees. Health care
benefits are provided to participants who meet certain eligibility requirements as covered under the applicable collective bargaining
unit. The following table sets forth our calendar year plan contributions and accruals. Certain plans have been aggregated in the “all
other multiemployer health and welfare plans” line in the table, as the contributions to each of these individual plans are not material.
(in millions)
UPS Contributions and Accruals
Health and Welfare Fund 2015 2014 2013
Central States, South East & South West Areas Health and Welfare Fund $ 2,081 $ 1,306 $ 505
Teamsters Western Region & Local 177 Health Care Plan 515 239
Health & Welfare Insurance Fund Teamsters Local 653 6 5
Bay Area Delivery Drivers 34 32 29
Central Pennsylvania Teamsters Health & Pension Fund 23 21 20
Delta Health Systems—East Bay Drayage Drivers 27 24 24
Employer—Teamster Local Nos. 175 & 505 10 9 9
Joint Council #83 Health & Welfare Fund 28 26 24
Local 191 Teamsters Health Fund 11 11 9
Local 401 Teamsters Health & Welfare Fund 7 7 6
Local 804 Welfare Trust Fund 75 70 67
Milwaukee Drivers Pension Trust Fund—Milwaukee Drivers Health and Welfare Trust Fund 34 32 31
Montana Teamster Employers Trust 7 7 6
New York State Teamsters Health & Hospital Fund 53 51 46
North Coast Benefit Trust 898
Northern California General Teamsters (DELTA) 108 96 84
Northern New England Benefit Trust 42 39 35
Oregon / Teamster Employers Trust 31 29 28
Teamsters 170 Health & Welfare Fund 15 15 12
Teamsters Benefit Trust 36 40 38
Teamsters Local 251 Health & Insurance Plan 13 12 11
Teamsters Local 404 Health & Insurance Plan 7 7 6
Teamsters Local 638 Health Fund 39 35 32
Teamsters Local 639—Employers Health & Pension Trust Funds 26 26 24
Teamsters Local 671 Health Services & Insurance Plan 15 14 13
Teamsters Union 25 Health Services & Insurance Plan 46 44 37
Teamsters Union Local 677 Health Services & Insurance Plan 10 9 8
Truck Drivers and Helpers Local 355 Baltimore Area Health & Welfare Fund 15 15 13
Utah-Idaho Teamsters Security Fund 25 22 18
Washington Teamsters Welfare Trust 44 36 35
All Other Multiemployer Health and Welfare Plans 95 64 44
Total Contributions $ 3,486 $ 2,352 $ 1,222
The increase in 2015 and 2014 contributions to the Central States, South East & South West Areas Health and Welfare Fund, the
Teamsters Western Region & Local 177 Health Care Plan, and the Health & Welfare Insurance Fund Teamsters Local 653 plan are
related to the changes to the delivery of active and postretirement healthcare benefits described below.