29 CFR §4231.14

1. (a)A detailed description of the proposed financial assistance merger, including any larger integrated transaction of which the merger is a part (including, but not limited to, an application for suspension of benefits under section 305(e)(9)(G) of ERISA).
2. (b)A narrative description of the events that led to the plan sponsors' decision to submit a request for a financial assistance merger.
3. (c)A narrative description of significant risks and assumptions relating to the proposed financial assistance merger and the projections provided in support of the request.
4. (d)A detailed description of the estimated total amount of financial assistance the plan sponsors request for each year, including the supporting data, calculations, assumptions, and a description of the methodology used to determine the estimated amounts.