Type of Plan: MultiemployerMethod for Determining Withdrawal Liability: Rolling-5 with Maximum

Type of plan: MultiemployerMethod for determining withdrawal liability: Rolling-5 with maximum permissible deductible under the optional de minimis ruleEmployer A completely withdraws from the plan on 12/31/2011. No other employers have ever withdrawn from the plan. Total 12/31Total base Total Total unfundedunits all contributions Total base units contributions vested benefitsYear employers all employers Employer A Employer A (all employers) 2004 2,025,000 $13,162,000 37,000 $240,000 $0 2005 2,150,000 13,975,000 41,000 266,000 0 2006 2,300,000 16,100,000 45,000 315,000 0 2007 2,225,000 16,687,000 48,000 360,000 12,850,000 2008 2,150,000 17,200,000 47,000 376,000 16,200,000 2009 2,300,000 19,550,000 45,000 382,000 24,500,000 2010 2,350,000 21,150,000 41,000 369,000 10,750,000 2011 2,425,000 21,825,000 34,000 306,000 9,650,000 In what range is the withdrawal liability for Employer A?

A) Less than $137,500
B) $137,500 but less than $157,500
C) $157,500 but less than $177,500
D) $177,500 but less than $197,500
E) $197,500 or more