This document is about notifying the participants of the Stove, Furnace and Allied Appliance Workers Locals 14, 17, 180, 185 Pension Plan that the plan has been certified to be in critical status for the plan year beginning 1/1/2010. It outlines the requirements under federal law for the plan to adopt a rehabilitation plan, the possibility of reductions in adjustable benefits, and the employer surcharge that will be required until the plan emerges from critical status.