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EMPLOYEE BENEFIT PLANS (Tables) | 12 Months Ended
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Dec. 31, 2023
Retirement Benefits [Abstract] |
Table Outlining Company's Participation in Pension Plans | The Company’s participation in these plans is presented below.
|  | EIN/Pension |  | Pension Protection Act Zone Status (2) |  | FIP/RP |  | Contributions by the Company (in thousands)(4) |  | Surcharge |  | Expiration Dates of Collective Bargaining Agreements
Pension Fund(1) |  | Plan Number |  | 2022 |  | 2021 |  | Status (3) |  | 2023 |  | 2022 |  | 2021 |  | Imposed |
Southern Nevada Culinary and Bartenders Pension Plan |  | 88-6016617/001 |  | Green |  | Green |  | No |  | $ | 59,172 |  |  | $ | 56,235 |  |  | $ | 37,242 |  |  | No |  | 05/31/2024(5); 05/31/2025(5); 09/30/2028(5)
The Legacy Plan of the UNITE HERE Retirement Fund (UHF) |  | 82-0994119/001 |  | Red |  | Red |  | Implemented |  | $ | 10,113 |  |  | $ | 8,650 |  |  | $ | 7,683 |  |  | No |  | 5/31/2026
(1)The Company was listed in the plan's Form 5500 as providing more than 5% of the total contributions for the plan years 2022 and 2021 for both plans. At the date the financial statements were issued, Form 5500 was not available for the plan year 2023. (2)The zone status is based on information that the Company received from the plan and is certified by the plan's actuary. Plans in the red zone are generally less than 65% funded (critical status) and plans in the green zone are at least 80% funded. (3)Indicates plans for which a Financial Improvement Plan (FIP) or a Rehabilitation Plan (RP) is either pending or has been implemented. (4)There have been no significant changes that affect the comparability of contributions. (5)The Company is party to eleven collective bargaining agreements (CBA) that provide for contributions to the Southern Nevada Culinary and Bartenders Pension Plan, which are primarily with the Local Joint Executive Board of Las Vegas, for and on behalf of the Culinary Workers Union and Bartenders Union. The agreements between Aria, Bellagio, The Cosmopolitan, Mandalay Bay, and MGM Grand Las Vegas are the most significant because more than two-thirds of the Company’s employee participants in this plan are covered by those five agreements.

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