NYTimes.com Article: US Air to Seek 5-Year Extension for Pension Fund Payments

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US Air to Seek 5-Year Extension for Pension Fund Payments

August 17, 2004
 By MICHELINE MAYNARD





US Airways, facing a cash shortage as it tries to avoid
another bankruptcy filing, said yesterday that it would
seek government permission to stretch out $67.5 million in
contributions it owes to the pensions of its mechanics and
flight attendants.

The airline plans to ask the Internal Revenue Service for
waivers that will allow it to spread the contributions, due
for 2004, for up to five years. US Airways said the move
would not affect benefits to members of the International
Association of Machinists and the Association of Flight
Attendants.

The request came five days after its pilots' union released
a report from its financial adviser saying the airline was
in danger of a second bankruptcy filing by mid-September
and could cease operating within six months unless it could
significantly cut its operating costs.

US Airways, which emerged from bankruptcy in April 2003, is
seeking $800 million in wage and benefit cuts from its
unions, on top of two sets of concessions granted in
bankruptcy.

In a hot line recording last week, the airline's chief
executive, Bruce R. Lakefield, who has repeatedly warned
workers about US Airways' dire outlook, expressed
frustration with the slow pace of negotiations.

US Airways faces a series of financial deadlines next
month, including pension contributions due Sept. 15.

The airline, which has already paid $28.4 million to its
machinists' and flight attendants' plans for 2004, said
yesterday that it would ask the I.R.S. to allow that money
to be credited as the Sept. 15 payment.

More companies have sought waivers from the agency in
recent years as their pension liabilities have mounted.
Under federal law, the I.R.S. can give a company up to five
years to make up the payments it owes for a single year.
But an extension does not excuse a company from its
contributions in any of the succeeding years.

And in return, the I.R.S. is likely to ask the airline for
some type of collateral to secure the waiver. For example,
Northwest Airlines received a waiver worth $454 million,
allowing it to stretch its 2003 pension contributions over
five years beginning last April. But it had to pledge
slots, international routes, aircraft and engines as
security to lessen the burden to the Pension Benefit
Guaranty Corporation in the event it would have to pay
pensions if the airline were to be declared bankrupt.

UAL Corporation's United Airlines also asked the Internal
Revenue Service last year for waivers on overdue
contributions to its employee pension plans, saying it
could not afford to make the payments and emerge from
Chapter 11 bankruptcy.

Congress subsequently passed legislation that allowed major
airlines to stretch out the payments, and United withdrew
its waiver request, as did Northwest Airlines, which had
asked for a second series of waivers valued at $472.3
million.

But United said last month that it would not make its
required pension contributions to four plans while it
remained under bankruptcy protection, and it is considering
terminating the plans.

The airline maintains it cannot obtain financing to emerge
from bankruptcy given its pension shortfall, which the
federal Pension Benefit Guaranty Corporation, which
oversees the nation's pension plans, estimates at $8.3
billion.

On Friday, the agency asked the Federal Bankruptcy Court in
Chicago, which is overseeing United's case, to block the
airline's efforts to forgo its pension contributions.

The Air Line Pilots Association joined United's flight
attendants and its machinists union yesterday in opposing
United's request for more time to draft a restructuring
plan.

The airline holds the exclusive right to do so through Aug.
30. In a statement, the pilots union said giving United
that much more time "would silence the voices of pilots and
other employees who are major stakeholders in United's
reorganization."

The statement added, "It is unacceptable for the company to
have exclusive control over a program designed to confront
pilots with end-of-the-line pressure tactics aimed at our
pension plan, along with other drastic cost-cutting."

http://www.nytimes.com/2004/08/17/business/17air.html?ex=1093775091&ei=1&en=3710550ce20bad33


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