This document is about the National Basketball Association Players' Pension Plan's status under the Pension Protection Act. The plan has been categorized in the "yellow zone" or endangered status due to its funded status being below 80%. The Trustees do not expect any changes to the plan's current funding approach as the contributions are projected to meet the minimum funding requirements. The document also outlines the Funding Improvement Plan that has been adopted and updated annually to help the plan meet the funding benchmarks required by the Pension Protection Act.