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OHL USA, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2020 Note 19 - Contingencies (cont'd.) On March 11, 2020, the World Health Organization declared the outbreak of a strain of coronavirus disease ("COVID-19") to be a pandemic. The COVID-19 outbreak in the United States of America has resulted in temporary shutdowns of work sites mandated by state and local governments. The Company is dependent upon its workforce and its subconsultants to deliver its services. In response to COVID-19, the Company implemented new protocols to promote social distancing and enhance health and safety measures on its projects and in its offices to conform to regulatory authorities, which has affected the Company's operations and resulted in increases in operating expenses during the period. The length of the pandemic and future impact of COVID-19 on the Company's operations and financial performance are unknown at this time. Note 20 - Multiemployer Plans USA and Judlau contribute to a number of multiemployer defined benefit pension plans under the terms of collective-bargaining agreements that cover its union -represented employees. The risks of participating in these multiemployer plans are different from single -employer plans in the following aspects: a. Assets contributed to a multiemployer plan by one employer may be used to provide benefits to employees of other participating employers. b. If a participating employer stops contrsbuting to a plan, the unfunded obligations of the plan may be borne by the remaining participating employers. c. If USA and Judlau choose to stop participating in some of their multiemployer plans, USA and Judlau may be required to pay those plans an amount based on the underfunded status of the plan, referred to as a withdrawal liability. USA's and Judlau's participation in these plans for the annual period ended December 31, 2020, is outlined in the table below. The "EIN/Pension Plan Number" column provides the Employer Identification Number ("EIN") and the three -digit plan number, if applicable. Unless otherwise noted, the most recent Pension Protection Act ("PPA") zone status available in 2020 is for the plan's year-end at December 31, 2019. The zone status is based on information that USA and Judlau received from the plan and is certified by the plan's actuary. Among other factors, plans in the red zone are generally less than 65 percent funded, plans in the yellow zone are 65 percent to 80 percent funded, and plans in the green zone are at least 80 percent funded. The "FIP/RP Status Pending/Implemented" column indicates plans for which a financial improvement plan ("FIP") or a rehabilitation plan ("RP") is either pending or has been implemented. The last column lists the expiration dates of the collective-bargaining agreements to which the plans are subject. Finally, there have been no significant changes that affect the comparability of 2019 and 2020 contributions. 34