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Other Retirement Plans | 12 Months Ended
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Dec. 31, 2013
Multiemployer Plans [Abstract] |
Other Retirement Plans | Other Retirement Plans Multi-Employer Plans. Certain of MasTec’s subsidiaries contribute amounts to multi-employer pension and other multi-employer benefit plans and trusts, which are recorded as a component of employee wages and salaries within costs of revenue, excluding depreciation and amortization. Contributions are generally based on fixed amounts per hour per employee for employees covered under these plans. Multi-employer plan contribution rates are determined annually and assessed on a “pay-as-you-go” basis based on union employee payrolls. Union payrolls cannot be determined for future periods because the number of union employees employed at any given time, and the plans in which they may participate, vary depending upon the location and number of ongoing projects at a given time and the need for union resources in connection with those projects. The Pension Protection Act of 2006 (“the PPA”) defines the funding rules for defined benefit pension plans and establishes funding classifications for multi-employer pension plans. Under the PPA, plans are classified into one of four categories based on multiple factors, including their funded percentage, cash flow position, and whether the plan is projecting a minimum funding deficiency. The classifications, which are referred to as a plan's "zone status," are: Green (Safe), Yellow (Endangered), Orange (Seriously Endangered), and Red (Critical). Although multiple factors or tests may determine a plan's zone status, plans in the Red zone are generally less than 65% funded; plans in the Orange zone are generally between 65% and 70% funded; plans in the Yellow zone are generally between 70% and 80% funded; and plans in the Green zone are generally greater than 80% funded. A multi-employer plan that is so underfunded as to be in “endangered” or “critical” status is required to adopt a funding improvement plan (“FIP”) or a rehabilitation plan (“RP”), which, among other actions, could include decreased benefits and increased contributions. These actions are intended to improve their funding status over a period of years. If a pension fund is in critical status, a participating employer must pay an automatic surcharge in addition to contributions otherwise required under the collective bargaining agreement (“CBA”). With some exceptions, the surcharge is equal to 5% of required contributions for the initial critical year, and 10% for each succeeding plan year in which the plan remains in critical status. The surcharge ceases on the effective date of a CBA (or other agreement) that includes contribution and benefit terms consistent with the rehabilitation plan. Details of significant multi-employer pension plans as of and for the periods indicated, based upon information available to the Company from plan administrators as well as publicly available information on the U.S. Department of Labor website, are provided in the following table:
|  |  | Contributions (in millions) Years Ended December 31, |  | Pension Protection Act Zone Status |  |  |
Multi-Employer Pension Plan | Employer Identification Number | Plan Number | 2013 |  | 2012 |  | 2011 | Expiration Date of CBA | 2013 | As of |  | 2012 | As of |  | FIP/RP Status | Surcharge
Central Pension Fund of the IUOE and Participating Employers | 366052390 | 001 | $ | 10.8 |  |  | $ | 6.0 |  |  | $ | 4.4 |  | 01/31/2014 | Green | 01/31/2013 | (a) | Green | 01/31/2012 | (a) | NA | No
Pipeline Industry Pension Fund | 736146433 | 001 | 9.8 |  |  | 8.9 |  |  | 6.2 |  | 05/31/2014 | Green | 12/31/2012 | (b) | Green | 12/31/2011 | (b) | NA | No
Operating Engineers Local 324 Pension Fund | 381900637 | 001 | 4.5 |  |  | 0.8 |  |  | — |  | 01/31/2014 | Red | 04/30/2013 |  | Red | 04/30/2012 |  | Implemented | Yes
Michigan Laborers Pension Fund | 386233976 | 001 | 4.3 |  |  | 0.9 |  |  | 0.2 |  | 01/31/2014 | Yellow | 08/31/2013 | (a) | Green | 08/31/2012 |  | Implemented | No
Teamsters National Pipeline Pension Fund (c) | 461102851 | 001 | 2.7 |  |  | 1.4 |  |  | — |  | 01/31/2014 | Green | 12/31/2012 | (b) | NA | NA |  | NA | No
Eighth District Electrical Pension Fund | 846100393 | 001 | 2.2 |  |  | 1.3 |  |  | 0.5 |  | 02/28/2015 | Green | 03/31/2013 |  | Green | 03/31/2012 | (a) | Implemented | No
Laborers National Pension Fund | 751280827 | 001 | 1.1 |  |  | 1.5 |  |  | 0.5 |  | 01/31/2014 | Green | 12/31/2012 |  | Green | 12/31/2011 |  | NA | No
Laborers District Council and Contractors Pension Fund of Ohio | 316129964 | 001 | 0.7 |  |  | 0.1 |  |  | 0.1 |  | 01/31/2014 | Green | 12/31/2012 |  | Green | 12/31/2011 |  | NA | No
Midwest Operating Engineers Pension Trust Fund | 366140097 | 001 | 0.7 |  |  | 0.0 |  |  | — |  | 01/31/2014 | Yellow | 03/31/2013 | (a) | Green | 03/31/2012 | (a) | Implemented | Yes
I.B.E.W. Local 769 Management Pension Plan A | 866049763 | 001 | 0.7 |  |  | 0.1 |  |  | 0.0 |  | 07/30/2016 | Green | 06/30/2012 |  | Green | 06/30/2011 | (b) | NA | No
Laborers Local Union No. 158 Pension Fund | 236580323 | 001 | 0.5 |  |  | 0.6 |  |  | 0.7 |  | 01/31/2014 | Green | 12/31/2012 | (b) | Green | 12/31/2011 | (b) | NA | No
West Virginia Laborers Pension Trust Fund | 556026775 | 001 | 0.5 |  |  | 0.9 |  |  | 0.4 |  | 01/31/2014 | Green | 03/31/2013 |  | Green | 03/31/2012 |  | NA | No
Laborers District Council of Western Pennsylvania Pension Fund | 256135576 | 001 | 0.4 |  |  | 0.6 |  |  | 0.3 |  | 01/31/2014 | Red | 12/31/2012 |  | Yellow | 12/31/2011 |  | Implemented | Yes
Laborers Pension Trust Fund for Northern Nevada | 880138600 | 001 | 0.1 |  |  | 0.2 |  |  | 0.8 |  | 01/31/2014 | Green | 05/31/2013 |  | Green | 05/31/2012 | (b) | NA | No
Operating Engineers Pension Trust Fund | 946090764 | 001 | 0.0 |  |  | — |  |  | 1.2 |  | 01/31/2014 | Orange | 12/31/2012 |  | Orange | 12/31/2011 |  | Implemented | Yes
Central States, Southeast and Southwest Areas Pension Plan (d) | 366044243 | 001 | — |  |  | — |  |  | 0.9 |  | 01/31/2014 | Red | 12/31/2012 |  | Red | 12/31/2011 |  | Implemented | No
Other funds |  |  | 5.6 |  |  | 4.6 |  |  | 3.3 |  |  |  |  |  |  |  |  |  |
Total multi-employer pension plan contributions |  |  | $ | 44.6 |  |  | $ | 27.9 |  |  | $ | 19.5 |  |  |  |  |  |  |  |  |  |
(a) | This plan has utilized extended amortization provisions, which provide plans with extensions of time to amortize pension funding shortfalls.
(b) | The Company’s contributions to this plan represent greater than 5% of the plan's total contributions.
(c) | The Teamsters National Pipeline Pension Fund was established in 2012.
(d) | The Company’s subsidiary that participated in the Central States, Southeast and Southwest Areas Pension Plan voluntarily withdrew from this plan in November 2011. See discussion below and in Note 16 – Commitments and Contingencies.
Total contributions to multi-employer plans, and the related number of employees covered by these plans, for the periods indicated ranged as follows (dollars in millions):
| Number of Employees |  | Contributions to Multi-Employer Plans (in millions)
| Low |  | High |  | Pension |  | Post-Retirement Benefit |  | Total
2013 | 778 |  |  | 2,734 |  |  | $ | 44.6 |  |  | $ | 3.6 |  |  | $ | 48.2 |
2012 | 308 |  |  | 2,509 |  |  | $ | 27.9 |  |  | $ | 1.3 |  |  | $ | 29.2 |
2011 | 308 |  |  | 1,538 |  |  | $ | 19.5 |  |  | $ | 1.2 |  |  | $ | 20.7 |
The number of union employees employed at any given time, and the plans in which they may participate, varies depending upon the location and number of ongoing projects at a given time and the need for union resources in connection with those projects. On November 15, 2011, the Company, along with other members of the Pipe Line Contractors Association (“PLCA”), voluntarily withdrew from the Central States Southeast and Southwest Areas Pension Fund (“Central States”), a defined benefit multi-employer pension plan. In connection with this withdrawal, the Company recorded a charge of $6.4 million in 2011, which was recorded within costs of revenue, excluding depreciation and amortization. As of December 31, 2013, $5.4 million of this withdrawal liability remained outstanding. The Company withdrew from the Central States Plan in order to mitigate its liability in connection with the plan, which is in critical status. The Company currently does not have plans to withdraw from any other multi-employer pension plan as of December 31, 2013. See Note 16 – Commitments and Contingencies for additional information.

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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