Annual Return/Report of Employee Benefit Plan

Transcription

1 Form 5500 Department of the Treasury Internal Revenue Department of Labor Employee Benefits Security Administration Pension Benefit Guaranty Corporation Part I Annual Return/Report of Employee Benefit Plan This form is required to be filed for employee benefit plans under sections 104 and 4065 of the Employee Retirement Income Security Act of 1974 (ERISA) and sections 6057 and 6058(a) of the Internal Revenue Code (the Code). Complete all entries in accordance with the instructions to the Form Annual Report Identification Information For calendar plan year 2017 or fiscal plan year beginning 01/01/2017 A X a multiemployer plan This return/report is for: X a single-employer plan X a DFE (specify) _C_ OMB Nos This Form is Open to Public Inspection and ending 12/31/2017 X a multiple-employer plan (Filers checking this box must attach a list of participating employer information in accordance with the form instructions.) B This return/report is: X the first return/report X the final return/report X an amended return/report X a short plan year return/report (less than 12 months) C If the plan is a collectively-bargained plan, check here X D Check box if filing under: X Form 5558 X automatic extension X the DFVC program X special extension (enter description) E Part II Basic Plan Information enter all requested information 1a Name of plan WRITERS' GUILD - INDUSTRY HEALTH FUND 2a Plan sponsor s name (employer, if for a single-employer plan) Mailing address (include room, apt., suite no. and street, or P.O. Box) City or town, state or province, country, and ZIP or foreign postal code (if foreign, see instructions) TRUSTEES WRITERS GUILD - INDUSTRY HEALTH FUND D/B/A 2900 c/o W. ALAMEDA AVENUE, SUITE 1100 BURBANK, CA E E CITYEFGHI AB, ST UK Caution: A penalty for the late or incomplete filing of this return/report will be assessed unless reasonable cause is established. 1b Three-digit plan number (PN) c Effective date of plan YYYY-MM-DD 06/16/1968 2b Employer Identification Number (EIN) c Plan Sponsor s telephone number d Business code (see instructions) Under penalties of perjury and other penalties set forth in the instructions, I declare that I have examined this return/report, including accompanying schedules, statements and attachments, as well as the electronic version of this return/report, and to the best of my knowledge and belief, it is true, correct, and complete. SIGN HERE Filed with authorized/valid electronic signature. YYYY-MM-DD 10/14/2018 JIM HEDGES E Signature of plan administrator Date Enter name of individual signing as plan administrator SIGN HERE Filed with authorized/valid electronic signature. YYYY-MM-DD 10/14/2018 MARK STUBINGTON E Signature of employer/plan sponsor Date Enter name of individual signing as employer or plan sponsor SIGN YYYY-MM-DD E HERE Signature of DFE Date Enter name of individual signing as DFE For Paperwork Reduction Act Notice, see the Instructions for Form Form 5500 (2017) v

2 Form 5500 (2017) Page 2 3a Plan administrator s name and address X Same as Plan Sponsor c/o E E CITYEFGHI AB, ST UK 4 If the name and/or EIN of the plan sponsor or the plan name has changed since the last return/report filed for this plan, enter the plan sponsor s name, EIN, the plan name and the plan number from the last return/report: a Sponsor s name c Plan Name X 3b Administrator s EIN c Administrator s telephone number b EIN d PN Total number of participants at the beginning of the plan year Number of participants as of the end of the plan year unless otherwise stated (welfare plans complete only lines 6a(1), 6a(2), 6b, 6c, and 6d). a(1) Total number of active participants at the beginning of the plan year... 6a(1) a(2) Total number of active participants at the end of the plan year... 6a(2) b Retired or separated participants receiving benefits... 6b c Other retired or separated participants entitled to future benefits... 6c d Subtotal. Add lines 6a(2), 6b, and 6c.... 6d e Deceased participants whose beneficiaries are receiving or are entitled to receive benefits.... 6e f Total. Add lines 6d and 6e.... 6f g Number of participants with account balances as of the end of the plan year (only defined contribution plans complete this item)... 6g h Number of participants who terminated employment during the plan year with accrued benefits that were less than 100% vested... 6h Enter the total number of employers obligated to contribute to the plan (only multiemployer plans complete this item) a If the plan provides pension benefits, enter the applicable pension feature codes from the List of Plan Characteristics Codes in the instructions: b If the plan provides welfare benefits, enter the applicable welfare feature codes from the List of Plan Characteristics Codes in the instructions: 4A 4B 4D 4E 4Q 9a Plan funding arrangement (check all that apply) X 9b Plan benefit arrangement (check all that apply) X (1) X Insurance (1) X Insurance (2) X Code section 412(3) insurance contracts (2) X Code section 412(3) insurance contracts X (3) X Trust (3) X Trust (4) X General assets of the sponsor (4) X General assets of the sponsor 10 Check all applicable boxes in 10a and 10b to indicate which schedules are attached, and, where indicated, enter the number attached. (See instructions) a Pension Schedules b General Schedules (1) X R (Retirement Plan Information) (1) X H (Financial Information) (2) X MB (Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information) - signed by the plan actuary (3) X SB (Single-Employer Defined Benefit Plan Actuarial Information) - signed by the plan actuary X X (2) X I (Financial Information Small Plan) (3) X 1 A (Insurance Information) (4) X C ( Provider Information) (5) X D (DFE/Participating Plan Information) (6) X G (Financial Transaction Schedules)

3 Form 5500 (2017) Page 3 Part III Form M-1 Compliance Information (to be completed by welfare benefit plans) 11a If the plan provides welfare benefits, was the plan subject to the Form M-1 filing requirements during the plan year? (See instructions and 29 CFR ) X No If Yes is checked, complete lines 11b and 11c. 11b Is the plan currently in compliance with the Form M-1 filing requirements? (See instructions and 29 CFR )... X Yes 11c Enter the Receipt Confirmation Code for the 2017 Form M-1 annual report. If the plan was not required to file the 2017 Form M-1 annual report, enter the Receipt Confirmation Code for the most recent Form M-1 that was required to be filed under the Form M-1 filing requirements. (Failure to enter a valid Receipt Confirmation Code will subject the Form 5500 filing to rejection as incomplete.) Receipt Confirmation Code X No

4 SCHEDULE A (Form 5500) Department of the Treasury Internal Revenue Department of Labor Employee Benefits Security Administration Pension Benefit Guaranty Corporation For calendar plan year 2017 or fiscal plan year beginning A Name of plan WRITERS' GUILD - INDUSTRY HEALTH FUND Insurance Information This schedule is required to be filed under section 104 of the Employee Retirement Income Security Act of 1974 (ERISA). File as an attachment to Form Insurance companies are required to provide the information pursuant to ERISA section 103(a)(2). E FGHI C Plan sponsor s name as shown on line 2a of Form 5500 TRUSTEES WRITERS GUILD - INDUSTRY HEALTH FUND B and ending Three-digit OMB No This Form is Open to Public Inspection 12/31/2017 plan number (PN) 001 D Employer Identification Number (EIN) E FGHI Part I Information Concerning Insurance Contract Coverage, Fees, and Commissions Provide information for each contract on a separate Schedule A. Individual contracts grouped as a unit in Parts II and III can be reported on a single Schedule A. 1 Coverage Information: (a) Name of insurance carrier HARTFORD LIFE AND ACCIDENT EIN NAIC code Contract or identification number Approximate number of persons covered at end of policy or contract year From Policy or contract year E E YYYY-MM-DD YYYY-MM-DD 2 Insurance fee and commission information. Enter the total fees and total commissions paid. List in line 3 the agents, brokers, and other persons in descending order of the amount paid. (a) Total amount of commissions paid Total amount of fees paid 0 0 To 3 Persons receiving commissions and fees. (Complete as many entries as needed to report all persons). (a) Name and address of the agent, broker, or other person to whom commissions or fees were paid E E E CITY56789 AB, ST Amount of sales and base commissions paid Amount Fees and other commissions paid Purpose - - E (a) Name and address of the agent, broker, or other person to whom commissions or fees were paid E E E CITY56789 AB, ST Amount of sales and base commissions paid G Amount 01/01/2017 Fees and other commissions paid Purpose 01/01/ E Organization code 1 Organization code For Paperwork Reduction Act Notice, see the Instructions for Form Schedule A (Form 5500) 2017 v /31/2017 1

5 Schedule A (Form 5500) 2017 Page 2 1 x 1 (a) Name and address of the agent, broker, or other person to whom commissions or fees were paid E E E CITY56789 AB, ST Amount of sales and base commissions paid Amount Fees and other commissions paid Purpose - - E (a) Name and address of the agent, broker, or other person to whom commissions or fees were paid E E E CITY56789 AB, ST Amount of sales and base commissions paid Amount Fees and other commissions paid Purpose - - E (a) Name and address of the agent, broker, or other person to whom commissions or fees were paid E E E CITY56789 AB, ST Amount of sales and base commissions paid Amount Fees and other commissions paid Purpose - - E (a) Name and address of the agent, broker, or other person to whom commissions or fees were paid E E E CITY56789 AB, ST Amount of sales and base commissions paid Amount Fees and other commissions paid Purpose - - E (a) Name and address of the agent, broker, or other person to whom commissions or fees were paid E E E CITY56789 AB, ST Amount of sales and base commissions paid Amount Fees and other commissions paid Purpose - - E Organization code 1 Organization code 1 Organization code 1 Organization code 1 Organization code 1

6 Schedule A (Form 5500) 2017 Page 3 Part II Investment and Annuity Contract Information Where individual contracts are provided, the entire group of such individual contracts with each carrier may be treated as a unit for purposes of this report. 4 Current value of plan s interest under this contract in the general account at year end Current value of plan s interest under this contract in separate accounts at year end Contracts With Allocated Funds: a State the basis of premium rates b Premiums paid to carrier... 6b - c Premiums due but unpaid at the end of the year... 6c - d 6d - If the carrier, service, or other organization incurred any specific costs in connection with the acquisition or retention of the contract or policy, enter amount.... Specify nature of costs e Type of contract: (1) X individual policies (2) X group deferred annuity (3) X other (specify) f If contract purchased, in whole or in part, to distribute benefits from a terminating plan, check here X 7 Contracts With Unallocated Funds (Do not include portions of these contracts maintained in separate accounts) a Type of contract: (1) X deposit administration (2) X immediate participation guarantee (3) X guaranteed investment (4) X other b Balance at the end of the previous year... 7b c Additions: (1) Contributions deposited during the year... 7c(1) - (2) Dividends and credits... 7c(2) - (3) Interest credited during the year... 7c(3) - (4) Transferred from separate account... 7c(4) - (5) Other (specify below)... 7c(5) - (6)Total additions... 7c(6) d Total of balance and additions (add lines 7b and 7c(6)).... 7d e Deductions: (1) Disbursed from fund to pay benefits or purchase annuities during year 7e(1) - (2) Administration charge made by carrier... 7e(2) - (3) Transferred to separate account... 7e(3) - (4) Other (specify below)... 7e(4) - (5) Total deductions... 7e(5) f Balance at the end of the current year (subtract line 7e(5) from line 7d)... 7f

7 Part III Schedule A (Form 5500) 2017 Page 4 Welfare Benefit Contract Information If more than one contract covers the same group of employees of the same employer(s) or members of the same employee organizations(s), the information may be combined for reporting purposes if such contracts are experience-rated as a unit. Where contracts cover individual employees, the entire group of such individual contracts with each carrier may be treated as a unit for purposes of this report. 8 Benefit and contract type (check all applicable boxes) a X Health (other than dental or vision) b X Dental c X Vision d X Life insurance e X Temporary disability (accident and sickness) f X Long-term disability g X Supplemental unemployment h X Prescription drug i X Stop loss (large deductible) j X HMO contract k X PPO contract l X Indemnity contract m X Other (specify) AD&D ABCKEFGHI E 9 Experience-rated contracts: a Premiums: (1) Amount received... 9a(1) - (2) Increase (decrease) in amount due but unpaid... 9a(2) - (3) Increase (decrease) in unearned premium reserve... 9a(3) - (4) Earned ((1) + (2) - (3))... 9a(4) b Benefit charges (1) Claims paid... 9b(1) - (2) Increase (decrease) in claim reserves... 9b(2) - (3) Incurred claims (add (1) and (2))... 9b(3) (4) Claims charged... 9b(4) c Remainder of premium: (1) Retention charges (on an accrual basis) -- - (A) Commissions... 9c(1)(A) - (B) Administrative service or other fees... 9c(1)(B) - (C) Other specific acquisition costs... 9c(1)(C) - (D) Other expenses... 9c(1)(D) - (E) Taxes... 9c(1)(E) - (F) Charges for risks or other contingencies... 9c(1)(F) - (G) Other retention charges... 9c(1)(G) - (H) Total retention... 9c(1)(H) (2) Dividends or retroactive rate refunds. (These amounts were X paid in cash, or X credited.)... 9c(2) d Status of policyholder reserves at end of year: (1) Amount held to provide benefits after retirement... 9d(1) (2) Claim reserves... 9d(2) (3) Other reserves... 9d(3) e Dividends or retroactive rate refunds due. (Do not include amount entered in line 9c(2).)... 9e 10 Nonexperience-rated contracts: a Total premiums or subscription charges paid to carrier... 10a b If the carrier, service, or other organization incurred any specific costs in connection with the acquisition or - retention of the contract or policy, other than reported in Part I, line 2 above, report amount b Specify nature of costs. Part IV Provision of Information 11 Did the insurance company fail to provide any information necessary to complete Schedule A?... X No 12 If the answer to line 11 is Yes, specify the information not provided. E

8 SCHEDULE C (Form 5500) Department of the Treasury Internal Revenue Department of Labor Employee Benefits Security Administration Pension Benefit Guaranty Corporation For calendar plan year 2017 or fiscal plan year beginning A Name of plan WRITERS' GUILD - INDUSTRY HEALTH FUND Provider Information This schedule is required to be filed under section 104 of the Employee Retirement Income Security Act of 1974 (ERISA). File as an attachment to Form /01/2017 and ending B Three-digit 12/31/2017 plan number (PN) 001 OMB No This Form is Open to Public Inspection. 501 C Plan sponsor s name as shown on line 2a of Form 5500 TRUSTEES WRITERS GUILD - INDUSTRY HEALTH FUND D Employer Identification Number (EIN) Part I Provider Information (see instructions) You must complete this Part, in accordance with the instructions, to report the information required for each person who received, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of monetary value) in connection with services rendered to the plan or the person's position with the plan during the plan year. If a person received only eligible indirect compensation for which the disclosures, you are required to answer line 1 but are not required to include that person when completing the remainder of this Part. 1 Information on Persons Receiving Only Eligible Indirect Compensation a Check "Yes" or "No" to indicate whether you are excluding a person from the remainder of this Part because they received only eligible indirect compensation for which the disclosures (see instructions for definitions and conditions) X No b If you answered line 1a Yes, enter the name and EIN or address of each person providing the required disclosures for the service providers who received only eligible indirect compensation. Complete as many entries as needed (see instructions). SKY HARBOR CAPITAL MANAGEMENT Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation 20 HORSENECK LANE GREENWICH, CT Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation For Paperwork Reduction Act Notice, see the Instructions for Form Schedule C (Form 5500) 2017 v

9 Schedule C (Form 5500) 2017 Page 2-1 x 1 Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation

10 Schedule C (Form 5500) 2017 Page 3-1 x 1 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). SIGMANET INC If none, NIGRO, KARLIN, SEGAL & FELDSTEIN If none, CATALINA MEDIA DEVELOPMENT If none,

11 Schedule C (Form 5500) 2017 Page 3-1 x 2 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). VITECH SYSTEMS GROUP, INC If none, PROSKAUER ROSE LLP If none, ADMINISTRATIVE SYSTEMS INC If none,

12 Schedule C (Form 5500) 2017 Page 3-1 x 3 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, BEECHER CARLSON HOLDINGS INC If none,

13 Schedule C (Form 5500) 2017 Page 3-1 x 4 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). SEGAL If none, PREDICTIVE TECHNOLOGIES, INC If none, SWITCH LTD If none,

14 Schedule C (Form 5500) 2017 Page 3-1 x 5 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, REICH, ADELL & CVITAN If none,

15 Schedule C (Form 5500) 2017 Page 3-1 x 6 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). WAVE TECHNOLOGY SOLUTIONS GRP If none, If none, BOND BEEBE, P.C If none,

16 Schedule C (Form 5500) 2017 Page 3-1 x 7 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). MILLER, KAPLAN & ARASE, CO If none, If none, If none,

17 Schedule C (Form 5500) 2017 Page 3-1 x 8 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

18 Schedule C (Form 5500) 2017 Page 3-1 x 9 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

19 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, IBM CORPORATION If none, 514. If none,

20 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, JAMES M CONSIDINE, MD MBA If none,

21 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, NORTHERN TRUST If none, If none,

22 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, PART D ADVISORS, INC If none,

23 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, BUDGET PRINT AND COPY INC If none, If none,

24 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

25 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

26 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

27 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

28 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). ORACLE AMERICA, INC If none, If none, If none,

29 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, COMMUNICO LTD 19 LUDLOW RD SUITE 102 WESTPORT, CT If none, ROBERT A. SHAKMAN, MD MPH If none,

30 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

31 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

32 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, CISCO SYSTEMS CAPITAL CORP If none,

33 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, STATE STREET INVESTMENTS ADVISORS If none, If none,

34 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

35 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, AT&T 208 S AKARD ST DALLAS, TX If none,

36 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

37 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, VPI INC If none, MEKETA INVESTMENT GROUP, INC If none,

38 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). UNION BANK If none, If none, If none,

39 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). IRON MOUNTAIN (NY) If none, If none, If none,

40 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, OFFICE SOLUTIONS If none, QBI, LLC If none,

41 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). NTH GENERATION If none, WELLS FARGO FINANCIAL LEASING If none, CHUBB P O BOX PITTSBURGH, PA If none,

42 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). WITHUMSMITH & BROWN, P.C If none, PHOENIX NAP If none, THE HARMAN PRESS If none,

43 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). XO COMMUNICATIONS 818 W 7TH ST 980 LOS ANGELES, CA If none, CLEARWATER COMPLIANCE If none, NSE INC If none,

44 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). AEROTEK If none, PITNEY BOWES GLOBAL FINANCIAL SVC If none, BG CONSULTING If none,

45 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). IMAGE HAZELTINE AVE VAN NUYS, CA If none, GOURMET COFFEE SERVICE INC If none, UC REGENTS MULHOLLAND DR 296 WOODLAND HILLS, CA If none,

46 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). PAYCHEX OF NEW YORK LLC 5280 VALENTINE ROAD STE 120 VENTURA, CA If none, IRON MOUNTAIN (CA) If none, ABM PARKING SERVICES If none,

47 Schedule C (Form 5500) 2017 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). ERNST & YOUNG, LLP If none, NEXUS IS, INC If none, DTANK, INC If none,

48 Schedule C (Form 5500) 2017 Page 4-1 x 1 Part I Provider Information (continued) 3. If you reported on line 2 receipt of indirect compensation, other than eligible indirect compensation, by a service provider, and the service provider is a fiduciary or provides contract administrator, consulting, custodial, investment advisory, investment management, broker, or recordkeeping services, answer the following questions for (a) each source from whom the service provider received $1,000 or more in indirect compensation and each source for whom the service provider gave you a formula used to determine the indirect compensation instead of an amount or estimated amount of the indirect compensation. Complete as many entries as needed to report the required information for each source. (a) Enter service provider name as it appears on line 2 Codes (see instructions) Enter amount of indirect compensation Enter name and EIN (address) of source of indirect compensation Describe the indirect compensation, including any formula used to determine the service provider s eligibility for or the amount of the indirect compensation. (a) Enter service provider name as it appears on line 2 Codes (see instructions) Enter amount of indirect compensation Enter name and EIN (address) of source of indirect compensation Describe the indirect compensation, including any formula used to determine the service provider s eligibility for or the amount of the indirect compensation. (a) Enter service provider name as it appears on line 2 Codes (see instructions) Enter amount of indirect compensation Enter name and EIN (address) of source of indirect compensation Describe the indirect compensation, including any formula used to determine the service provider s eligibility for or the amount of the indirect compensation.

49 Schedule C (Form 5500) 2017 Page 5-1 x 1 Part II Providers Who Fail or Refuse to Provide Information 4 Provide, to the extent possible, the following information for each service provider who failed or refused to provide the information necessary to complete this Schedule. (a) Enter name and EIN or address of service provider (see instructions) Nature of Describe the information that the service provider failed or refused to provide E E E E E E (a) Enter name and EIN or address of service provider (see instructions) Nature of (a) Enter name and EIN or address of service provider (see instructions) Nature of (a) Enter name and EIN or address of service provider (see instructions) Nature of (a) Enter name and EIN or address of service provider (see instructions) Nature of Describe the information that the service provider failed or refused to provide E E E E E E Describe the information that the service provider failed or refused to provide E E E E E E Describe the information that the service provider failed or refused to provide E E E E E E Describe the information that the service provider failed or refused to provide E E E E E E (a) Enter name and EIN or address of service provider (see instructions) Nature of Describe the information that the service provider failed or refused to provide E E E E E E

50 Schedule C (Form 5500) 2017 Page 6-1 x 1 Part III Termination Information on Accountants and Enrolled Actuaries (see instructions) (complete as many entries as needed) a Name: BOND BEEBE P.C. b EIN: c Position: AUDITOR d Address: 4600 EAST WEST HIGHWAY SUITE 900 BETHESDA, MD e Telephone: Explanation: BOND BEEBE P.C. COMBINED THEIR ACCOUNTING PRACTICE WITH WITHUMSMITH+BROWN P.C. a Name: b EIN: c Position: d Address: e Telephone: Explanation: a Name: b EIN: c Position: d Address: e Telephone: Explanation: a Name: b EIN: c Position: d Address: e Telephone: Explanation: a Name: b EIN: c Position: d Address: e Telephone: Explanation:

51 SCHEDULE D (Form 5500) Department of the Treasury Internal Revenue Department of Labor Employee Benefits Security Administration For calendar plan year 2017 or fiscal plan year beginning A Name of plan WRITERS' GUILD - INDUSTRY HEALTH FUND DFE/Participating Plan Information This schedule is required to be filed under section 104 of the Employee Retirement Income Security Act of 1974 (ERISA). File as an attachment to Form and ending B Three-digit OMB No This Form is Open to Public Inspection. plan number (PN) 001 C Plan or DFE sponsor s name as shown on line 2a of Form 5500 Employer Identification Number (EIN) TRUSTEES WRITERS GUILD - INDUSTRY HEALTH FUND Part I Information on interests in MTIAs, CCTs, PSAs, and IEs (to be completed by plans and DFEs) (Complete as many entries as needed to report all interests in DFEs) a Name of MTIA, CCT, PSA, or IE: STATE STREET INTER US GOV CREDIT ID STATE STREET GLOBAL ADVISORS TRUST COMPANY b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN d Entity C code 1 d Entity C code 1 d Entity C code 1 d Entity C code 1 d Entity C code 1 d Entity C code 1 01/01/2017 D e Dollar value of interest in MTIA, CCT, PSA, or IE at end of year (see instructions) NT COMMON AGGREGATE BOND INDEX FUND NORTHERN TRUST INVESTMENTS, INC. e Dollar value of interest in MTIA, CCT, PSA, or IE at end of year (see instructions) - NT DAILY TIPS INDEX FUND NORTHERN TRUST INVESTMENTS, INC. e Dollar value of interest in MTIA, CCT, PSA, or IE at end of year (see instructions) - NT COMMON AGGREGATE BOND INDEX FUND NORTHERN TRUST INVESTMENTS, INC. e Dollar value of interest in MTIA, CCT, PSA, or IE at end of year (see instructions) - NT COMMON SHORT-TERM INVESTMENT FUN NORTHERN TRUST INVESTMENTS, INC. QSI INDEX FUND, LLC e Dollar value of interest in MTIA, CCT, PSA, or IE at end of year (see instructions) - STATE STREET GLOBAL ADVISORS TRUST COMPANY 12/31/2017 e Dollar value of interest in MTIA, CCT, PSA, or IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - For Paperwork Reduction Act Notice, see the Instructions for Form Schedule D (Form 5500) 2017 v

52 Schedule D (Form 5500) 2017 Page 2-11 x a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) -

53 6 Part II a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor Schedule D (Form 5500) 2017 Page 3-1 x Information on Participating Plans (to be completed by DFEs) (Complete as many entries as needed to report all participating plans) c EIN-PN c EIN-PN c EIN-PN c EIN-PN c EIN-PN c EIN-PN c EIN-PN c EIN-PN c EIN-PN c EIN-PN c EIN-PN c EIN-PN

54 SCHEDULE G (Form 5500) Department of Treasury Internal Revenue Department of Labor Employee Benefits Security Administration For calendar plan year 2017 or fiscal plan year beginning A Name of plan WRITERS' GUILD - INDUSTRY HEALTH FUND Financial Transaction Schedules This schedule is required to be filed under section 104 of the Employee Retirement Income Security Act of 1974 (ERISA) and section 6058(a) of the Internal Revenue Code (the Code). File as an attachment to Form and ending B Three-digit OMB No This Form is Open to Public Inspection. plan number (PN) C Plan sponsor s name as shown on line 2a of Form 5500 Employer Identification Number (EIN) TRUSTEES WRITERS GUILD - INDUSTRY HEALTH FUND Part I (a) X D Schedule of Loans or Fixed Income Obligations in Default or Classified as Uncollectible Complete as many entries as needed to report all loans or fixed income obligations in default or classified as uncollectible. Check box (a) if obligor is known to be a party in interest. Attach Overdue Loan Explanation for each loan listed. See Instructions. Identity and address of obligor LUMBERMANS MUTUAL CASUALTY Detailed description of loan including dates of making and maturity, interest rate, the type and value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items E Amount received during reporting year Amount overdue Original amount of Unpaid balance at end Principal Interest Principal (i) Interest loan of year (a) X Identity and address of obligor Original amount of loan (a) X Detailed description of loan including dates of making and maturity, interest rate, the type and value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items E Amount received during reporting year Amount overdue Principal Interest Unpaid balance at end of year Principal (i) Interest Identity and address of obligor Original amount of loan 01/01/2017 Detailed description of loan including dates of making and maturity, interest rate, the type and value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items E Amount received during reporting year Amount overdue Principal Interest Unpaid balance at end of year 12/31/2017 CORPORATE BOND, PAR VALUE 145,000 DUE 12/1/2037, INTEREST RATE 8.3% Principal (i) Interest For Paperwork Reduction Act Notice, see the Instructions for Form Schedule G (Form 5500) 2017 v

55 (a) X Schedule G (Form 5500)2017 Identity and address of obligor Original amount of loan Page 2-1 x Detailed description of loan including dates of making and maturity, interest rate, the type and value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items E Amount received during reporting year Amount overdue Principal Interest Unpaid balance at end of year Principal (i) Interest (a) X Identity and address of obligor Original amount of loan Detailed description of loan including dates of making and maturity, interest rate, the type and value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items E Amount received during reporting year Amount overdue Principal Interest Unpaid balance at end of year Principal (i) Interest (a) X Identity and address of obligor Original amount of loan Detailed description of loan including dates of making and maturity, interest rate, the type and value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items E Amount received during reporting year Amount overdue Principal Interest Unpaid balance at end of year Principal (i) Interest (a) X Identity and address of obligor Original amount of loan Detailed description of loan including dates of making and maturity, interest rate, the type and value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items E Amount received during reporting year Amount overdue Principal Interest Unpaid balance at end of year Principal (i) Interest (a) X Identity and address of obligor Original amount of loan Detailed description of loan including dates of making and maturity, interest rate, the type and value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items E Amount received during reporting year Amount overdue Principal Interest Unpaid balance at end of year Principal (i) Interest 1

56 Schedule G (Form 5500) 2017 Page 3-1 x 1 Part II (a) X Schedule of Leases in Default or Classified as Uncollectible Complete as many entries as needed to report all leases in default or classified as uncollectible. Check box (a) if lessor or lessee is known to be a party in interest. Attach Overdue Lease Explanation for each lease listed. (See instructions) plan, employer, Identity of lessor/lessee employee other party-in-interest Original cost Current value at time of lease Gross rental receipts during the plan year Terms and description (type of property, location and date it was purchased, terms regarding rent, taxes, insurance, repairs, expenses, renewal options, date property was leased) Expenses paid during the plan year (i) Net receipts (j) Amount in arrears (a) X Identity of lessor/lessee Original cost Current value at time of lease plan, employer, employee other party-in-interest Gross rental receipts during the plan year Terms and description (type of property, location and date it was purchased, terms regarding rent, taxes, insurance, repairs, expenses, renewal options, date property was leased) Expenses paid during the plan year (i) Net receipts (j) Amount in arrears (a) X Identity of lessor/lessee Original cost Current value at time of lease plan, employer, employee other party-in-interest Gross rental receipts during the plan year Terms and description (type of property, location and date it was purchased, terms regarding rent, taxes, insurance, repairs, expenses, renewal options, date property was leased) Expenses paid during the plan year (i) Net receipts (j) Amount in arrears (a) X Identity of lessor/lessee Original cost Current value at time of lease plan, employer, employee other party-in-interest Gross rental receipts during the plan year Terms and description (type of property, location and date it was purchased, terms regarding rent, taxes, insurance, repairs, expenses, renewal options, date property was leased) Expenses paid during the plan year (i) Net receipts (j) Amount in arrears (a) X Identity of lessor/lessee Original cost Current value at time of lease plan, employer, employee other party-in-interest Gross rental receipts during the plan year Terms and description (type of property, location and date it was purchased, terms regarding rent, taxes, insurance, repairs, expenses, renewal options, date property was leased) Expenses paid during the plan year (i) Net receipts (j) Amount in arrears (a) X Identity of lessor/lessee Original cost Current value at time of lease plan, employer, employee other party-in-interest Gross rental receipts during the plan year Terms and description (type of property, location and date it was purchased, terms regarding rent, taxes, insurance, repairs, expenses, renewal options, date property was leased) Expenses paid during the plan year (i) Net receipts (j) Amount in arrears

57 Schedule G (Form 5500) 2017 Page 4-1 x 1 Part III Nonexempt Transactions Complete as many entries as needed to report all nonexempt transactions. Caution: If a nonexempt prohibited transaction occurred with respect to a disqualified person, file Form 5330 with the IRS to pay the excise tax on the transaction. plan, employer, or other party-in-interest (a) Identity of party involved Description of transaction including maturity date, rate of interest, collateral, par or maturity value Selling price Lease rental Transaction expenses Cost of asset (i) Current value of asset Purchase price (j) Net gain (or loss) on each transaction (a) Identity of party involved plan, employer, or other party-in-interest Description of transaction including maturity date, rate of interest, collateral, par or maturity value Selling price Lease rental Transaction expenses Cost of asset (i) Current value of asset Purchase price (j) Net gain (or loss) on each transaction (a) Identity of party involved plan, employer, or other party-in-interest Description of transaction including maturity date, rate of interest, collateral, par or maturity value Selling price Lease rental Transaction expenses Cost of asset (i) Current value of asset Purchase price (j) Net gain (or loss) on each transaction (a) Identity of party involved plan, employer, or other party-in-interest Description of transaction including maturity date, rate of interest, collateral, par or maturity value Selling price Lease rental Transaction expenses Cost of asset (i) Current value of asset Purchase price (j) Net gain (or loss) on each transaction (a) Identity of party involved plan, employer, or other party-in-interest Description of transaction including maturity date, rate of interest, collateral, par or maturity value Selling price Lease rental Transaction expenses Cost of asset (i) Current value of asset Purchase price (j) Net gain (or loss) on each transaction (a) Identity of party involved plan, employer, or other party-in-interest Description of transaction including maturity date, rate of interest, collateral, par or maturity value Selling price Lease rental Transaction expenses Cost of asset (i) Current value of asset Purchase price (j) Net gain (or loss) on each transaction

58 SCHEDULE H (Form 5500) Department of the Treasury Department of the Treasury Internal Revenue Department of Labor Employee Benefits Security Administration Financial Information This schedule is required to be filed under section 104 of the Employee Retirement Income Security Act of 1974 (ERISA), and section 6058(a) of the Internal Revenue Code (the Code). C Plan sponsor s name as shown on line 2a of Form 5500 TRUSTEES WRITERS GUILD - INDUSTRY HEALTH FUND Part I Asset and Liability Statement D OMB No File as an attachment to Form This Form is Open to Public Pension Benefit Guaranty Corporation Inspection For calendar plan year 2017 or fiscal plan year beginning 01/01/2017 and ending 12/31/2017 A Name of plan B Three-digit WRITERS' GUILD - INDUSTRY HEALTH FUND plan number (PN) Employer Identification Number (EIN) Current value of plan assets and liabilities at the beginning and end of the plan year. Combine the value of plan assets held in more than one trust. Report the value of the plan s interest in a commingled fund containing the assets of more than one plan on a line-by-line basis unless the value is reportable on lines 1c(9) through 1c(14). Do not enter the value of that portion of an insurance contract which guarantees, during this plan year, to pay a specific dollar benefit at a future date. Round off amounts to the nearest dollar. MTIAs, CCTs, PSAs, and IEs do not complete lines 1b(1), 1b(2), 1c(8), 1g, 1h, and 1i. CCTs, PSAs, and IEs also do not complete lines 1d and 1e. See instructions. Assets (a) Beginning of Year End of Year a Total noninterest-bearing cash... 1a b Receivables (less allowance for doubtful accounts): (1) Employer contributions... 1b(1) (2) Participant contributions... 1b(2) - - (3) Other... 1b(3) c General investments: (1) Interest-bearing cash (include money market accounts & certificates of deposit)... 1c(1) - - (2) U.S. Government securities... 1c(2) - - (3) Corporate debt instruments (other than employer securities): (A) Preferred... 1c(3)(A) - - (B) All other... 1c(3)(B) (4) Corporate stocks (other than employer securities): (A) Preferred... 1c(4)(A) - - (B) Common... 1c(4)(B) (5) Partnership/joint venture interests... 1c(5) (6) Real estate (other than employer real property)... 1c(6) - - (7) Loans (other than to participants)... 1c(7) - - (8) Participant loans... 1c(8) - - (9) Value of interest in common/collective trusts... 1c(9) (10) Value of interest in pooled separate accounts... 1c(10) - - (11) Value of interest in master trust investment accounts... 1c(11) - - (12) Value of interest in investment entities... 1c(12) - - (13) Value of interest in registered investment companies (e.g., mutual funds)... (14) Value of funds held in insurance company general account (unallocated contracts)... 1c(13) - - 1c(14) - - (15) Other... 1c(15) For Paperwork Reduction Act Notice, see the Instructions for Form Schedule H (Form 5500) 2017 v

59 Schedule H (Form 5500) 2017 Page 2 1d Employer-related investments: (a) Beginning of Year End of Year (1) Employer securities... 1d(1) - - (2) Employer real property... 1d(2) - - 1e Buildings and other property used in plan operation... 1e f Total assets (add all amounts in lines 1a through 1e)... 1f Liabilities 1g Benefit claims payable... 1g h Operating payables... 1h i Acquisition indebtedness... 1i - - 1j Other liabilities... 1j k Total liabilities (add all amounts in lines 1g through1j)... 1k Net Assets 1l Net assets (subtract line 1k from line 1f)... 1l Part II Income and Expense Statement 2 Plan income, expenses, and changes in net assets for the year. Include all income and expenses of the plan, including any trust(s) or separately maintained fund(s) and any payments/receipts to/from insurance carriers. Round off amounts to the nearest dollar. MTIAs, CCTs, PSAs, and IEs do not complete lines 2a, 2b(1)(E), 2e, 2f, and 2g. Income (a) Amount Total a Contributions: b (1) Received or receivable in cash from: (A) Employers... 2a(1)(A) (B) Participants... 2a(1)(B) (C) Others (including rollovers)... 2a(1)(C) - (2) Noncash contributions... 2a(2) - (3) Total contributions. Add lines 2a(1)(A), (B), (C), and line 2a(2)... 2a(3) Earnings on investments: (1) Interest: (A) Interest-bearing cash (including money market accounts and certificates of deposit)... 2b(1)(A) - (B) U.S. Government securities... 2b(1)(B) - (C) Corporate debt instruments... 2b(1)(C) (D) Loans (other than to participants)... 2b(1)(D) - (E) Participant loans... 2b(1)(E) - (F) Other... 2b(1)(F) - (G) Total interest. Add lines 2b(1)(A) through (F)... 2b(1)(G) (2) Dividends: (A) Preferred stock... 2b(2)(A) - (B) Common stock... 2b(2)(B) - 5 (C) Registered investment company shares (e.g. mutual funds)... 2b(2)(C) (D) Total dividends. Add lines 2b(2)(A), (B), and (C) 2b(2)(D) - 5 (3) Rents... 2b(3) - (4) Net gain (loss) on sale of assets: (A) Aggregate proceeds... 2b(4)(A) (B) Aggregate carrying amount (see instructions)... 2b(4)(B) (C) Subtract line 2b(4)(B) from line 2b(4)(A) and enter result... 2b(4)(C) (5) Unrealized appreciation (depreciation) of assets: (A) Real estate... 2b(5)(A) - (B) Other... 2b(5)(B) (C) Total unrealized appreciation of assets. Add lines 2b(5)(A) and (B)... 2b(5)(C)

60 Schedule H (Form 5500) 2017 Page 3 (a) Amount Total (6) Net investment gain (loss) from common/collective trusts... 2b(6) (7) Net investment gain (loss) from pooled separate accounts... 2b(7) - (8) Net investment gain (loss) from master trust investment accounts... 2b(8) - (9) Net investment gain (loss) from investment entities... 2b(9) - (10) Net investment gain (loss) from registered investment companies (e.g., mutual funds)... 2b(10) - c Other income... 2c d Total income. Add all income amounts in column and enter total... 2d Expenses e Benefit payment and payments to provide benefits: (1) Directly to participants or beneficiaries, including direct rollovers... 2e(1) (2) To insurance carriers for the provision of benefits... 2e(2) (3) Other... 2e(3) - (4) Total benefit payments. Add lines 2e(1) through (3)... 2e(4) f Corrective distributions (see instructions)... 2f - g Certain deemed distributions of participant loans (see instructions)... 2g - h Interest expense... 2h - i Administrative expenses: (1) Professional fees... 2i(1) (2) Contract administrator fees... 2i(2) - (3) Investment advisory and management fees... 2i(3) (4) Other... 2i(4) (5) Total administrative expenses. Add lines 2i(1) through (4)... 2i(5) j Total expenses. Add all expense amounts in column and enter total... 2j Net Income and Reconciliation k Net income (loss). Subtract line 2j from line 2d... 2k - l Transfers of assets: (1) To this plan... 2l(1) - (2) From this plan... 2l(2) - Part III Accountant s Opinion 3 Complete lines 3a through 3c if the opinion of an independent qualified public accountant is attached to this Form Complete line 3d if an opinion is not attached. a The attached opinion of an independent qualified public accountant for this plan is (see instructions): (1) X Unqualified (2) X Qualified (3) X Disclaimer (4) X Adverse X b Did the accountant perform a limited scope audit pursuant to 29 CFR and/or ? X No c Enter the name and EIN of the accountant (or accounting firm) below: (1) Name: WITHUMSMITH & BROWN, PC (2) EIN: d The opinion of an independent qualified public accountant is not attached because: (1) X This form is filed for a CCT, PSA, or MTIA. (2) X It will be attached to the next Form 5500 pursuant to 29 CFR Part IV Compliance Questions 4 CCTs and PSAs do not complete Part IV. MTIAs, IEs, and GIAs do not complete lines 4a, 4e, 4f, 4g, 4h, 4k, 4m, 4n, or IEs also do not complete lines 4j and 4l. MTIAs also do not complete line 4l. a b During the plan year: Yes No Amount Was there a failure to transmit to the plan any participant contributions within the time period described in 29 CFR ? Continue to answer Yes for any prior year failures until fully corrected. (See instructions and DOL s Voluntary Fiduciary Correction Program.)... 4a Were any loans by the plan or fixed income obligations due the plan in default as of the close of the plan year or classified during the year as uncollectible? Disregard participant loans secured by participant s account balance. (Attach Schedule G (Form 5500) Part I if Yes is checked.)... 4b X X

61 Schedule H (Form 5500) 2017 Page 4-1 x c d Yes No Amount Were any leases to which the plan was a party in default or classified during the year as uncollectible? (Attach Schedule G (Form 5500) Part II if Yes is checked.)... 4c X - Were there any nonexempt transactions with any party-in-interest? (Do not include transactions reported on line 4a. Attach Schedule G (Form 5500) Part III if Yes is checked.)... 4d X - e Was this plan covered by a fidelity bond?... 4e X f Did the plan have a loss, whether or not reimbursed by the plan s fidelity bond, that was caused by g h i j k fraud or dishonesty?... 4f X - Did the plan hold any assets whose current value was neither readily determinable on an established market nor set by an independent third party appraiser?... 4g X - Did the plan receive any noncash contributions whose value was neither readily determinable on an established market nor set by an independent third party appraiser?... Did the plan have assets held for investment? (Attach schedule(s) of assets if Yes is checked, and see instructions for format requirements.)... Were any plan transactions or series of transactions in excess of 5% of the current value of plan assets? (Attach schedule of transactions if Yes is checked, and see instructions for format requirements.)... Were all the plan assets either distributed to participants or beneficiaries, transferred to another plan, or brought under the control of the PBGC?... 4k 4h X - l Has the plan failed to provide any benefit when due under the plan?... 4l X - m If this is an individual account plan, was there a blackout period? (See instructions and 29 CFR )... 4m n If 4m was answered Yes, check the Yes box if you either provided the required notice or one of the exceptions to providing the notice applied under 29 CFR n 5a Has a resolution to terminate the plan been adopted during the plan year or any prior plan year?... X No If Yes, enter the amount of any plan assets that reverted to the employer this year. 5b If, during this plan year, any assets or liabilities were transferred from this plan to another plan(s), identify the plan(s) to which assets or liabilities were transferred. (See instructions.) 5b(1) Name of plan(s) 5b(2) EIN(s) 5b(3) PN(s) c If the plan is a defined benefit plan, is it covered under the PBGC insurance program (See ERISA section 4021.)?... X Not determined If Yes is checked, enter the My PAA confirmation number from the PBGC premium filing for this plan year. (See instructions.) 4i 4j X X X

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66 Writers Guild - Industry Health Fund Statements of Net Assets Available for Benefits December 31, 2017 and ASSETS Investments at fair value Corporate bonds and notes $ 233,394 $ 213,294 Common stocks 4,764 4,585 Common collective trusts 155,614, ,863,530 Limited partnerships 19,257,713 17,894,791 Money market funds 13,596,210 11,490,965 Total investments 188,706, ,467,165 Receivables Employer contributions 11,208,045 14,078,210 Rebates 4,219,158 3,608,639 Accrued investment income 119, ,295 Total receivables 15,546,473 17,812,144 Cash 1,092,357 1,035,013 Property and equipment net of accumulated depreciation and amortization 4,606,763 6,076,784 Other assets 577, ,484 TOTAL ASSETS 210,529, ,075,590 LIABILITIES Due to broker for securities purchased 173, ,599 Accounts payable and accrued expenses 1,435,919 1,472,845 Due to Producer Writers Guild of America Pension Plan 11, ,489 Deferred participant contributions 816, ,164 Deferred lease obligation 810, ,557 TOTAL LIABILITIES 3,248,223 3,104,654 NET ASSETS AVAILABLE FOR BENEFITS $ 207,281,435 $ 204,970,936 The Notes to the Financial Statements are an integral part of these statements. 3

67 Writers Guild - Industry Health Fund Statements of Changes in Net Assets Available for Benefits For the Years Ended December 31, 2017 and ADDITIONS Investment income Net appreciation in fair value of investments $ 8,948,264 $ 8,730,868 Interest 1,090,419 1,041,772 Dividend 446, ,120 Other 397, ,910 Total investment income 10,882,810 10,935,670 Investment expenses (161,605) (157,714) Net investment income 10,721,205 10,777,956 Contributions Employer 149,229, ,709,409 Participant COBRA premiums 2,237,800 2,262,218 Dependent premiums 2,629,680 2,753,741 Total contributions 154,097, ,725,368 TOTAL ADDITIONS 164,818, ,503,324 DEDUCTIONS Benefits paid 150,100, ,344,589 General and administrative expenses 12,407,545 12,298,773 TOTAL DEDUCTIONS 162,508, ,643,362 NET INCREASE 2,310,499 8,859,962 NET ASSETS AVAILABLE FOR BENEFITS AT THE BEGINNING OF THE YEAR 204,970, ,110,974 NET ASSETS AVAILABLE FOR BENEFITS AT THE END OF THE YEAR $ 207,281,435 $ 204,970,936 The Notes to the Financial Statements are an integral part of these statements. 4

68 Writers Guild - Industry Health Fund Statements of Benefit Obligations December 31, 2017 and CLAIMS CURRENTLY PAYABLE Claims payable and claims incurred but not reported $ 26,512,000 $ 22,114,000 POSTEMPLOYMENT BENEFIT OBLIGATIONS Obligation for estimated future benefits based on participants accumulated eligibility 198,548, ,547,000 Obligation for extended coverage program 133,162, ,671,000 Total postemployment benefit obligations 331,710, ,218,000 POSTRETIREMENT BENEFIT OBLIGATIONS Current retirees, beneficiaries and dependents 588,084, ,314,000 Other participants fully eligible for benefits 914,782, ,443,000 Other participants not yet fully eligible for benefits 1,110,292,000 1,046,828,000 2,613,158,000 2,651,585,000 Projected retiree contributions (2,571,000) (2,512,000) Total postretirement benefit obligations 2,610,587,000 2,649,073,000 TOTAL BENEFIT OBLIGATIONS $ 2,968,809,000 $ 3,002,405,000 The Notes to the Financial Statements are an integral part of these statements. 5

69 Writers Guild - Industry Health Fund Statements of Changes in Benefit Obligations For the Years Ended December 31, 2017 and CLAIMS PAYABLE AND CLAIMS INCURRED BUT NOT REPORTED Balance at the beginning of the year $ 22,114,000 $ 24,624,000 Claims reported and approved for payment, including benefits reclassified from benefit obligations 154,499, ,835,000 Claims paid (150,101,000) (132,345,000) BALANCE AT THE END OF THE YEAR 26,512,000 22,114,000 POSTEMPLOYMENT BENEFIT OBLIGATIONS Balance at beginning of year 331,218, ,379,000 Change in accumulated eligibility 5,001,000 (4,401,000) Net increase (decrease) in extended coverage benefits during the year attributed to Benefits earned and other changes 13,492,000 9,664,000 Changes in actuarial assumptions (8,211,000) 12,168,000 Actuarial experience loss 4,446,000 3,630,000 Plan amendments (14,236,000) (1,222,000) Net increase (decrease) in extended coverage benefits (4,509,000) 24,240,000 BALANCE AT THE END OF THE YEAR 331,710, ,218,000 TOTAL OBLIGATIONS OTHER THAN POSTRETIREMENT BENEFIT OBLIGATIONS 358,222, ,332,000 POSTRETIREMENT BENEFIT OBLIGATIONS Balance at the beginning of the year 2,649,073,000 2,060,943,000 Net increase (decrease) during the year attributed to Benefits earned and other changes 170,899, ,832,000 Changes in actuarial assumptions 97,637, ,510,000 Actuarial experience loss (gain) (18,686,000) 169,875,000 Plan amendments (288,336,000) (53,087,000) BALANCE AT THE END OF THE YEAR 2,610,587,000 2,649,073,000 TOTAL BENEFIT OBLIGATIONS AT THE END OF THE YEAR $ 2,968,809,000 $ 3,002,405,000 The Notes to the Financial Statements are an integral part of these statements. 6

70 Writers Guild - Industry Health Fund Notes to the Financial Statements For the Years Ended December 31, 2017 and PLAN DESCRIPTION AND FUNDING The Writers Guild - Industry Health Fund (the Plan) is a multiemployer plan that was established June 16, 1968 pursuant to the collective bargaining agreement for the benefit of writers in the entertainment industry, the majority of whom are members of the Writers Guild of America. The Plan provides medical, dental, vision, wellness, prescription drug, life insurance, mental health and accidental death and dismemberment benefits to eligible participant writers or their qualifying dependents. Retired participants who meet certain eligibility rules and their dependents are also eligible for certain benefits. The Plan is subject to the provisions of the Employee Retirement Income Security Act of 1974 (ERISA), as amended. The foregoing description of the Plan provides only general information. Participants should refer to the Summary Plan Description for a more complete description of the Plan agreement and benefit provisions. This booklet is available on the Plan s website ( Participants benefits are funded primarily by employer contributions. The Plan is self-insured with respect to its medical, dental, prescription drug programs, mental health and wellness benefits. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting The accompanying financial statements have been prepared on the accrual basis of accounting. Use of Estimates The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires the Plan's management to make estimates and assumptions which affect the reported amounts of assets, liabilities and the actuarial present value of benefit obligations, and the disclosures of contingencies, if any, at the date of the financial statements and additions to and deductions from Plan assets and benefit obligations during the reporting period. Actual results may differ from those estimates. Investment Valuation and Income Recognition Investments are reported at fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Plan's Board of Trustees determines the Plan's valuation policies utilizing information provided by its investment advisers and custodian. Purchases and sales of securities are recorded on a trade-date basis. Interest income is recorded on the accrual basis. Dividends are recorded on the ex-dividend date. Net appreciation (depreciation) includes the Plan's realized and unrealized gains and losses on investments bought and sold as well as held during the year. Employer Contributions and Employer Contributions Receivable Producers and employers that are signatory parties to the Writers Guild of America Theatrical and Television Basic Agreement (the Agreement), as amended, are required to contribute to the Plan a percentage of the participant's compensation for covered writing services. Effective May 2, 2017, the contribution rate increased from 9.5% to 10.5%. These contributions are recorded in the period in which the participants earned the related compensation. Employer contributions receivable represents contributions which relate to compensation earned during the current period but not received by year end. Management estimates uncollectable amounts each year, and an allowance for doubtful collections is established. As of December 31, 2017 and 2016, no provision for uncollectable amounts was considered necessary. The Plan conducts audits to monitor employers compliance with their obligation to make these contributions. Additional contributions resulting from underpayments found by these audits are reported as income in the period in which they are received. 7

71 Writers Guild - Industry Health Fund Notes to the Financial Statements For the Years Ended December 31, 2017 and 2016 Rebates Receivable Rebates receivable represent amounts due from prescription services and are accrued based upon subsequent and estimated future rebates. Management estimates uncollectable amounts each year, and an allowance for doubtful collections is established. As of December 31, 2017 and 2016, no provision for uncollectable amounts was considered necessary. Participant Contributions Under current applicable laws of the Consolidated Omnibus Budget Reconciliation Act (COBRA), participants who lose their eligibility for employer-paid coverage under the Plan may elect to pay contributions, based on a hypothetical premium amount, and continue to receive benefits for an additional 18 months (or 24 months if the participant has at least two years earned eligibility during the most recent five consecutive years). To obtain coverage for their dependents, participants may pay a premium of $50 per month, which includes coverage for the participant s spouse and eligible dependents. Benefits Benefits are recognized when paid. Property and Equipment The cost of property and equipment that are utilized by the Plan and the related Producer-Writers Guild of America Pension Plan (the Pension Plan) is allocated to each entity based upon the anticipated usage. Property and equipment are carried at cost less accumulated depreciation and amortization. Expenditures for maintenance and repairs are expensed as incurred while additions and improvements that extend the life of the asset are capitalized. Property and equipment are being depreciated on a straight-line basis over the estimated useful lives of the assets. The following is a summary of the estimated useful lives: Leasehold improvements Office furniture and equipment Computer equipment Computer software Remaining term of lease (or estimated useful life if shorter) 7 years 3 years 3 to 10 years Deferred Lease Obligation Rent expense is being recognized on a straight-line basis over the term of the lease. The cumulative difference between rent expense recognized and rental payments, as stipulated in the lease, is reflected as the deferred lease obligation on the statements of net assets available for benefits. Subsequent Events In preparing these financial statements, management of the Plan has evaluated events and transactions that occurred after December 31, 2017 for potential recognition or disclosure in the financial statements. These events and transactions were evaluated through October 15, 2018, the date that the financial statements were available to be issued and no items have come to the attention of management that require recognition or disclosure. 3. ACTUARIAL PRESENT VALUE OF BENEFIT OBLIGATIONS Claims Currently Payable Benefit obligations at December 31 for health claims incurred but not yet reported to the Plan at that date are estimated by the Plan s actuary in accordance with accepted actuarial principles. Claims payable include amounts for claims that have been processed but are unpaid at year end. 8

72 Writers Guild - Industry Health Fund Notes to the Financial Statements For the Years Ended December 31, 2017 and 2016 Accumulated Eligibility The accumulated eligibility benefit obligation represents the estimated future benefit coverage earned as of December 31. The obligation is calculated based on average monthly claim amounts and the number of eligible participants per month for the period of future coverage that extends until December Participant-earned eligibility depends on recent accumulated earnings. Eligibility is earned on an annual basis, beginning in the quarter of the first reported earnings. The Plan has four contribution earnings cycles coinciding with the end of calendar quarters, depending on when the initial period of eligibility is earned. The schedule below reflects the contribution earnings cycle and related eligibility periods: Annual Contribution Earnings Cycle January through December April through March July through June October through September Related Eligibility Period April through March July through June October through September January through December Initial eligibility is earned based upon a minimum reportable compensation amount during one calendar quarter. Once this initial eligibility is met, continued eligibility is determined on annual earnings cycles. The minimum amounts to gain initial eligibility and to continue eligibility on an annual basis are as follows: July 1, 2017 $ 38,685 July 1, 2016 $ 38,302 July 1, 2015 $ 37,368 July 1, 2014 $ 36,547 July 1, 2013 $ 35,568 Should a writer not have sufficient earnings to qualify for regular employer-paid coverage under the Agreement, the writer may be eligible for coverage in subsequent quarterly periods. This extension of coverage will be provided without cost to the writer and precedes the extended coverage program benefits provided without cost to the writer or any COBRA coverage the writer may be entitled to purchase. Qualification for this extension of eligibility requires that the writer have reported annual earnings of $250,000 or more in the last annual earnings cycle. Extended Coverage Program The extended coverage program benefit obligation represents the actuarial present value of those estimated future benefits that are attributed to participant earnings rendered to December 31. Extended coverage program benefits include future benefits expected to be paid to or for (1) participants and their beneficiaries and dependents currently receiving benefits under the extended coverage program and (2) active participants and their beneficiaries and dependents after they no longer meet the eligibility requirements for active coverage or accumulated eligibility coverage and have met the requirements for eligibility under the extended coverage program. 9

73 Writers Guild - Industry Health Fund Notes to the Financial Statements For the Years Ended December 31, 2017 and 2016 Effective April 1, 2000, writers were credited with a point for each year of regular, employer paid eligibility commencing on and after January 1, An additional point may be credited for each earnings cycle in which a writer earns $125,000 or more in covered compensation (as adjusted per the Basic Agreement; $100,000 prior to July 1, 2014), and another additional point may be credited for each earnings cycle in which a writer earns $250,000 or more in covered compensation (as adjusted per the Basic Agreement; $200,000 prior to July 1, 2014). Once a writer accumulates a sufficient number of points (minimum of 10, maximum of 50), the points may be applied to provide an extension of benefits provided by the Plan should the writer not have sufficient earnings to qualify for regular employer-paid coverage and coverage based on accumulated eligibility credits. The extension of coverage will be provided without cost to the writer until the earlier of eligibility for postretirement benefits or exhaustion of these benefits, and will precede any COBRA coverage the writer may be entitled to purchase. The extension of coverage reduces the participant s accumulated points by 1.5 points or 2.5 points each quarter of extended coverage, depending on selected benefits coverage. The following were significant assumptions used in the actuarial present value of the extended coverage program benefits obligation calculation as of December 31, 2017 and 2016: Discount rate 3.07% for 2017 and 3.35% for Rates of mortality after employment For 2017 and 2016, RP-2014 White Collar Annuitant Table, projected generationally with Scale MP Administrative expense increase rate 3.0% for 2017 and 2016 Changes in assumptions since the last actuarial valuation The discount rate decreased for 2017 and increased for 2016 and future trend rates for medical and prescription drug costs were updated. Plan amendment For 2017 and 2016, a new contract with a prescriptions service provider is expected to lower prescription drug costs. For measurement purposes, the following health care cost trend rates were assumed in the valuations as of December 31, 2017 and 2016: Medical - non-medicare 8% graded to 4.5% over 14 years 8% graded to 4.5% over 14 years Medical - Medicare 7% graded to 4.5% over 10 years 7.5% graded to 4.5% over 12 years Prescription drug 11% graded to 4.5% over 13 years 12% graded to 4.5% over 15 years Dental 4.5% 4.5% Actives' retirement rates: Age % 2% % 3.50% 55 5% 5% % 6% 59 7% 7% % 12.50% 62 15% 15% 63 30% 30% 64 25% 25% % 50% % 100% 10

74 Writers Guild - Industry Health Fund Notes to the Financial Statements For the Years Ended December 31, 2017 and 2016 The health care cost trend rate assumption has a significant effect on the amounts reported. If the assumed rates increased by one percentage point, the extended coverage program obligation as of December 31, 2017 and 2016 would increase by approximately $12,113,000 and $12, , respectively. Postretirement Benefit Obligations The postretirement benefit obligation represents the actuarial present value of those estimated future benefits that are attributed to participant earnings and length of earned eligibility in the Plan to December 31. Postretirement benefits include future benefits expected to be paid to or for (1) currently retired participants and their beneficiaries and dependents and (2) active employees and their beneficiaries and dependents after retirement from service under the Agreement. Prior to an active participant s full eligibility date, the postretirement benefit obligation is the portion of the expected postretirement benefit obligation that is attributable to that participant s earnings to the valuation date. Significant assumptions used in the valuations of the postretirement benefit obligation as of December 31, 2017 and 2016 were as follows: Discount rate 3.64% for 2017 and 4.22% for Rates of mortality after retirement For 2017 and 2016, RP-2014 White Collar Annuitant Table, projected generationally with Scale MP Administrative expense increase rate 3.0% for 2017 and 2016 Changes in assumptions since the last actuarial valuation The discount rate decreased for 2017 and decreased for 2016 and future trend rates for medical and prescription drug costs and the Part D subsidy were updated. Plan amendment For 2017 and 2016, a new contract with a prescriptions service provider is expected to lower prescription drug costs. For measurement purposes, the following health care cost trend rates were assumed in the valuations as of December 31, 2017 and 2016: Medical - non-medicare 8% graded to 4.5% over 14 years 8% graded to 4.5% over 14 years Medical - Medicare 7% graded to 4.5% over 10 years 7.5% graded to 4.5% over 12 years Prescription drug 11% graded to 4.5% over 13 years 12% graded to 4.5% over 15 years Dental 4.5% 4.5% Actives' retirement rates: Age % 2% % 3.50% 55 5% 5% % 6% 59 7% 7% % 12.50% 62 15% 15% 63 30% 30% 64 25% 25% % 50% % 100% 11

75 Writers Guild - Industry Health Fund Notes to the Financial Statements For the Years Ended December 31, 2017 and 2016 The health care cost trend rate assumption has a significant effect on the amounts reported. If the assumed rates increased by one percentage point, the postretirement obligation as of December 31, 2017 and 2016 would increase by approximately $745,764,000 and $763,142,000, respectively. The Plan's deficiency of net assets over benefit obligations at December 31, 2017 and 2016 relates primarily to the postretirement benefit obligation, the funding of which is not covered by the contribution rate provided by the current collective bargaining agreement. It is expected that the deficiency will be funded through future increases in the collectively bargained contribution rates and changes to benefit and eligibility levels. The actuarial present values of the expected postretirement and extended coverage program benefit obligations are estimates determined by an independent consulting actuary. These estimates result from applying assumptions to historical claims cost data to estimate future annual incurred claims costs per participant, adjusted for the time value of money (through discounts for interest) and the probability of payment (by means of decrements such as those for death, disability, withdrawal, or retirement) between the valuation date and the expected date of payment. These estimates are further adjusted to reflect the portion of those costs expected to be borne by Medicare, the participants, and other providers. The actuarial calculations also consider the Patient Protection and Affordable Care Act (the PPACA) and the companion Health Care and Education Reconciliation Act, which made certain changes and adjustments to the PPACA, and were signed into law (hereafter referred to as the Healthcare Reform Acts) in March The actuarial assumptions used to determine the present value of health claims incurred, but not reported, accumulated eligibility benefit obligations, accumulated extended coverage program benefit obligations and accumulated postretirement benefit obligations, as described above, are based on the presumption that the Plan will continue. Were the Plan to terminate, different actuarial assumptions, and other factors might be applicable in determining the actuarial present value of benefit obligations. Medicare Part D On December 8, 2003, the Medicare Prescription Drug Improvement and Modernization Act (the Act) was signed into law. The Act introduced a prescription drug benefit for Medicare-eligible retirees starting in Beginning with the year ended December 31, 2004, the Plan has determined the benefits provided by the Plan are actuarially equivalent to Medicare Part D under the Act and has incorporated the net effect of the Act in the calculation of postretirement benefit obligations. Benefit costs starting in 2006 were lower as a result of receiving the Medicare prescription drug subsidy from the new Medicare provisions. The approach used to measure this impact as reported on the statement of changes in benefit obligations as recognition of Medicare Part D is based on guidance published by the Centers for Medicare and Medicaid s and relevant guidance from Accounting Standards Codification Topic 715 (ASC 715) (formerly Financial Accounting Standards Board Staff Position 106-2). 12

76 Writers Guild - Industry Health Fund Notes to the Financial Statements For the Years Ended December 31, 2017 and 2016 The following table summarizes the effect of the Act with respect to the calculation of postretirement benefit obligations as reported on the statement of changes in plan benefit obligations for the year ended December 31, 2017: Before Medicare Part D After Medicare Part D Effect of Medicare Part D Accumulated Postretirement Benefit Obligation (APBO) December 31, 2017 $ 2,674,231,000 $ 2,610,587,000 $ 63,644,000 December 31, 2016 $ 2,711,927,000 $ 2,649,073,000 62,854,000 Net effect of subsidy on changes in APBO $ 790,000 Expected benefit payments $ 33,084,000 Actual benefit payments $ 35,289,000 Expected subsidy receipts $ 1,029,000 Received subsidy receipts $ 709,000 The following table summarizes the effect of the Act with respect to the calculation of postretirement benefit obligations as reported on the statement of changes in plan benefit obligations for the year ended December 31, 2016: Before Medicare Part D After Medicare Part D Effect of Medicare Part D Accumulated Postretirement Benefit Obligation (APBO) December 31, 2016 $ 2,711,927,000 $ 2,649,073,000 $ 62,854,000 December 31, 2015 $ 2,112,842,000 $ 2,060,943,000 51,899,000 Net effect of subsidy on changes in APBO $ 10,955,000 Expected benefit payments $ 28,835,000 Actual benefit payments $ 31,315,000 Expected subsidy receipts $ 964,000 Received subsidy receipts $ 1,005, FAIR VALUE MEASUREMENTS The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1) and the lowest priority to unobservable inputs (level 3). The three levels of the fair value hierarchy are described as follows: 13

77 Writers Guild - Industry Health Fund Notes to the Financial Statements For the Years Ended December 31, 2017 and 2016 Level 1 Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 Inputs are quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active or inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 Inputs to the valuation methodology are unobservable and significant to the fair value measurement. A financial instrument's level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. The following is a description of the valuation methodologies used for assets measured at fair value. There have been no changes in the methodologies used at December 31, 2017 and Corporate bonds and notes are valued by pricing services based on yields currently available on comparable issues with similar credit ratings and broker quotes from dealers who are market makers in these investments. Common stocks are valued based on closing quoted market prices in active markets in which the securities are traded. If a closing price is not noted in an active market, valuation is subject to observable inputs. Money market funds are stated using a constant price (or amortized cost) of $1 per unit of participation, which approximates fair value. Common collective trusts are valued based on the net asset value of the units of participation owned by the Plan at year end as determined by the trustees of the collective investment fund based on the fair value of the underlying investments of the fund. The net asset value is used as a practical expedient to estimate fair value. Limited partnerships are valued based on the net asset value of the partnership interests owned by the Plan at year end, as determined by the respective general partners of the limited partnerships based on the fair value of the underlying investments of the limited partnerships. The net asset value, as provided by the investment advisor, is used as a practical expedient to estimate fair value. In establishing the fair value of partnership investments, general partners take into consideration information from the financial statements of the companies in which they invest, as well as the currency in which the investments are denominated. The availability of observable market data is monitored to assess the appropriate classification of financial instruments within the fair value hierarchy. Changes in economic conditions or model-based valuation techniques may require the transfer of financial instruments from one fair value level to another. In such instances, the transfer is reported at the end of the reporting period. 14

78 Writers Guild - Industry Health Fund Notes to the Financial Statements For the Years Ended December 31, 2017 and 2016 For the year ended December 31, 2017, there were no transfers in or out of level 1, 2 or 3. As of December 31, 2017 and 2016, assets measured at fair value on a recurring basis are summarized by level within the fair value hierarchy as follows: Level 1 Level 2 Level 3 Total Fair Value Corporate bonds and notes $ - $ 233,394 $ - $ 233,394 Common stocks 4, ,764 Money market funds - 13,596,210-13,596,210 Total investments in fair value hierarchy $ 4,764 $ 13,829,604 $ - 13,834,368 Investments measured at net asset value Common collective trusts* 155,614,187 Limited partnerships* 19,257,713 Total investments measured at net asset value 174,871,900 Total investments at fair value $ 188,706, Level 1 Level 2 Level 3 Total Fair Value Corporate bonds and notes $ - $ 213,294 $ - $ 213,294 Common stocks 4, ,585 Money market funds - 11,490,965-11,490,965 Total investments in fair value hierarchy $ 4,585 $ 11,704,259 $ - 11,708,844 Investments measured at net asset value Common collective trusts* 152,863,530 Limited partnerships* 17,894,791 Total investments measured at net asset value 170,758,321 Total investments at fair value $ 182,467, * These investments are valued using net asset value as a practical expedient and have not been classified in the fair value hierarchy. 15

79 Writers Guild - Industry Health Fund Notes to the Financial Statements For the Years Ended December 31, 2017 and 2016 The following table sets forth a summary of the investments held by the Plan valued using net asset value at December 31, 2017 and 2016: Fair Value Unfunded Commitments Redemption Frequency (if Currently Eligible) Redemption Notice Period Common collective trusts $ 155,614,187 $ 152,863,530 $ - $ - Daily None Limited partnerships (a) 19,257,713 17,894, days 14 days $ 174,871,900 $ 170,758,321 $ - $ - (a) This category includes two limited partnerships that trade and invest in a diversified portfolio principally comprised of debt securities across the full maturity and rating spectrum of the U.S. high yield corporate debt market. 5. PROPERTY AND EQUIPMENT At December 31, 2017 and 2016, property and equipment consisted of the following: Leasehold improvements $ 696,978 $ 696,978 Office furniture and equipment 410, ,412 Computer equipment 3,612,637 3,724,008 Computer software 10,794,080 10,683,338 15,513,846 15,499,736 Accumulated depreciation and amortization (10,907,083) (9,422,952) $ 4,606,763 $ 6,076,784 Depreciation and amortization expense for the years ended December 31, 2017 and 2016, totaled $1,801,977 and $1,952,891, respectively, and is included in general and administrative expenses on the statements of changes in net assets available for benefits. 6. RELATED PARTY TRANSACTIONS The Plan is administered by common management with the Pension Plan. As such, certain costs of property and equipment, office expenses, labor costs and other administrative expenses are allocated between the Plan and the Pension Plan. These administrative costs and expenses are directly allocated to the Plan and the Pension Plan based upon methodologies developed for each department, taking into consideration their roles and responsibilities for the Plan and the Pension Plan. The total of the expenses allocated between the Plan and the Pension Plan was $20,504,471 and $20,875,624, respectively, for the years ended December 31, 2017 and The Plan's share of these expenses totaled $12,407,545 and $12,298,773, respectively, for the years ended December 31, 2017 and

80 Writers Guild - Industry Health Fund Notes to the Financial Statements For the Years Ended December 31, 2017 and COMMITMENTS In December 2014, the Plan and the Pension Plan entered into a lease agreement for office space in Burbank, California, effective July 1, This lease is for a 12-year term with two five-year renewals at the option of the Plan and the Pension Plan. The following is a schedule as of December 31, 2017 of future aggregate minimum rent payments payable by both the Plan and the Pension Plan under the lease agreement for the years ended December 31: 2018 $ 1,469, ,513, ,558, ,605, ,653,714 Thereafter 8,070,456 $ 15,871,176 Rent expense allocated to the Plan for the years ended December 31, 2017 and 2016 for the rental of property totaled $987,954 and $966,511, respectively, and is included in general and administrative expenses on the statements of changes in net assets available for benefits. 8. PLAN TERMINATION It is the intent of the Trustees to continue the Plan in full force and effect. However, in order to safeguard against any unforeseen contingencies, the right to discontinue the Plan is reserved to the Trustees. In the event of termination, the Trustees shall continue to satisfy or make provisions to satisfy the Plan's obligations under ERISA and the Internal Revenue Code. Any remaining Plan assets will be distributed in such manner as will, in the opinion of the Trustees, bring about the purpose of the Plan. Termination shall not permit any part of the Plan to be used for or diverted to purposes other than the exclusive benefit of the participants and their beneficiaries or for the payment of administrative expenses of the Plan. The Trustees have the right to change or discontinue the types and amounts of benefits under the Plan and the eligibility rules including the rules for extended, accumulated eligibility, and retiree coverage, even if extended eligibility has already been accumulated. 9. TAX STATUS The Internal Revenue has recognized the Plan as exempt from federal income taxation under Section 501(a) of the Internal Revenue Code, described in Section 501(9), as stated in its latest determination letter dated July 14, The Internal Revenue stated that the Plan, as then designed, was in compliance with the applicable requirements of the Internal Revenue Code (the Code). The Plan has been amended since receiving the determination letter. However, management believes that the Plan is currently designed and being operated in compliance with the applicable requirements of the Code. 17

81 Writers Guild - Industry Health Fund Notes to the Financial Statements For the Years Ended December 31, 2017 and 2016 Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken and recognize a tax liability if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue. Management has evaluated the tax positions taken by the Plan and concluded that as of December 31, 2017 there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax related interest or penalties for the periods presented in these financial statements. 10. RISKS AND UNCERTAINTIES The Plan invests in various investment securities. Investment securities are exposed to various risks, such as interest rate, market, and credit risks. Due to the level of risk associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect the amounts reported on the statements of net assets available for benefits. Plan contributions are made and the actuarial present value of benefit obligations is reported based on certain assumptions pertaining to interest rates, inflation rates, and employee demographics, all of which are subject to change. Due to uncertainties inherent in the estimations and assumptions process, it is at least reasonably possible that changes in these estimates and assumptions in the near term could be material to the financial statements. The Plan maintains accounts at several high quality financial institutions. While management of the Plan attempts to limit any financial exposure, its deposit balances may, at times, exceed federally insured limits. The Plan has not experienced any losses on such accounts. 11. RECONCILIATION TO FORM 5500 The following is a reconciliation of net assets available for benefits per the financial statements to net assets per Form 5500 at December 31, 2017 and 2016: Net assets available for benefits per the financial statements $ 207,281,435 $ 204,970,936 Claims payable and claims incurred but not reported (26,512,000) (22,114,000) Net assets per Form 5500 $ 180,769,435 $ 182,856,936 18

82 Writers Guild - Industry Health Fund Notes to the Financial Statements For the Years Ended December 31, 2017 and 2016 The following is a reconciliation of benefits per the financial statements to benefits per Form 5500 for the year ended December 31, 2017: Benefits paid per the financial statements $ 150,100,552 Claims payable and claims incurred but not reported End of year 26,512,000 Beginning of year (22,114,000) Benefits paid per Form 5500 $ 154,498,552 19

83 SUPPLEMENTARY INFORMATION

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85 Writer s Guild Industry Health Fund Form 5500 Schedule G, Part I - Schedule of Fixed Income Obligations in Default EIN: Plan Number: 501 For the Year Ended December 31, 2017 Detailed Description of Loan Including Dates Amount Received of Making and Maturity, Interest Rate, (a) Original During Reporting Year Unpaid the Type and Value of Collateral, any Amount Overdue Party-in Amount of Balance at Renegotiation of the Loan and the Terms of (i) Interest Identity and Address of Obligor Loan Principal Interest End of Year the Renegotiation and Other Material Items Principal Interest Lumbermens Mutual Casualty SEDOL: ,063 38,063 Corporate Bond Par Value 145,000, Due 12/1/2037, Interest Rate 8.3% 110,549 See Independent Auditors' Report on Supplementary Information Required by the Department Of Labor s Rules and Regulations for Reporting and Disclosure Under the Employee Retirement Income Security Act of

86 Writer s Guild Industry Health Fund Form 5500 Schedule H, Line 4i - Schedule of Assets (Held at End of Year) EIN: Plan Number: 501 December 31, 2017 Description of investment including maturity date, rate of interest, collateral, par or maturity Value Identity of issue, borrower, Rate of Maturity Par/Maturity Current (a) or similar party Description Interest Date Value Cost Value Corporate Bonds EXIDE TECHNOLOGIES DIP TERM LOAN Bonds VAR 4/30/ ,071 $ 110,726 $ 87,415 EXIDE TECHNOLOGIES 0.0% Bonds 0.000% 12/31/ ,762-26,298 EXIDE TECHNOLOGIES 11% Bonds % 4/30/ ,698 96,201 89,728 N.W. PIPELN CORP 7.125% DUE Bonds 7.125% 12/2/ ,000 27,531 29,937 PVTPL LUMBERMENS MUT CAS CO SURP Note Bonds 830% 12/1/ ,000 38, CMO CWALT ALTERNATIVE LN TR CTF CL A-1 FLTG Bonds 0.599% 12/25/ , ,394 Common Stock QUAD / GRAPHICS INC COM STK Common Stock N/A N/A NEENAH ENTERPRISES INC NEW COM STK Common Stock N/A N/A 2, ,204 EXIDE TECHNOLOGIES NEW CMN STK Common Stock N/A N/A , ,012 4,764 Partnership / Joint Ventures SKY HARBOR BROAD HIGH YIELD MARKET Limited Partnership N/A N/A 16,110,676 16,110,676 19,257,713 Common Collective Trusts CF SSGA INTER U.S. GOVT CR BOND INDEX NON LENDING CCT N/A N/A 4,665,628 52,732,054 55,987,542 CF SSGA QSI INDEX LLC (CMPW) FD CCT N/A N/A 2,378,294 23,782,943 31,476,724 MFB NTGI COMMON DAILY AGGREGATE BOND INDEX FUND - LENDING CCT N/A N/A 1,174,068 12,903,842 12,984,023 NTGI-QM COMMON DAILY AGGREGATE BOND INDEX FUND - NON-LENDING CCT N/A N/A 368,093 39,579,458 39,146,739 MFB NTGI-QM COMMON DAILY TIPS FUND - LENDING CCT N/A N/A 1,090,258 13,601,086 16,019,159 COM SHORT TERM INVESTMENT FUND CCT N/A N/A 13,596,210 13,596,210 13,596, ,195, ,210,397 $ 172,637,802 $ 188,706,268 See Independent Auditors' Report on Supplementary Information Required by the Department Of Labor s Rules and Regulations for Reporting and Disclosure Under the Employee Retirement Income Security Act of

87 Writer s Guild Industry Health Fund Form 5500 Schedule H, Line 4j - Schedule of Reportable Transactions EIN: Plan Number: 501 For the Year Ended December 31, 2017 (a) Identity Description of Asset Expenses Current Value (i) of Party (include interest rate and Purchase Selling Lease Incurred with Cost of of Asset on Net Gain Involved maturity in case of a loan) Price Price Rental Transaction Asset Transaction Date or (Loss) Series of Transactions Northern Trust Short Term Investment Fund 119,595,061 N/A N/A N/A 119,595, ,595,061 N/A Northern Trust Short Term Investment Fund N/A 117,489,817 N/A N/A 117,489, ,489,817 - See Independent Auditors' Report on Supplementary Information Required by the Department Of Labor s Rules and Regulations for Reporting and Disclosure Under the Employee Retirement Income Security Act of

88 Writers' Guild - Industry Health Fund EIN Plan No. 501 Plan Year Ended December 31, 2017 Form 5500, Schedule H, Part IV, Line 4i Schedule of Assets (Held at End of Year) See attachment to the Accountant's Audit Report attached at Accountant's Opinion

89 Writers' Guild - Industry Health Fund EIN Plan No. 501 Plan Year Ended December 31, 2017 Form 5500, Schedule H, Part III Financial Statements used to formulate IQPA's opinion The entire report has been attached to the Accountant's Opinion

90 Writers' Guild - Industry Health Fund EIN Plan No. 501 Plan Year Ended December 31, 2017 Form 5500, Schedule H, Part IV, Line 4j Schedule of Reportable Transactions See attachment to the Accountant's Audit Report attached at Accountant's Opinion

91 Writers' Guild - Industry Health Fund EIN Plan No. 501 Plan Year Ended December 31, 2017 Form 5500, Schedule H, Part IV, Line 4b Explanation of Fixed Obligations in Default See attachment to the Accountant's Audit Report attached at Accountant's Opinion

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