0000001 - Document - COVER link:presentationLink link:calculationLink link:definitionLink 0000002 - Statement - STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS link:presentationLink link:calculationLink link:definitionLink 0000003 - Statement - STATEMENT OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS link:presentationLink link:calculationLink link:definitionLink 0000004 - Disclosure - DESCRIPTION OF PLAN link:presentationLink link:calculationLink link:definitionLink 0000005 - Disclosure - SUMMARY OF ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 0000006 - Disclosure - FAIR VALUE MEASUREMENTS link:presentationLink link:calculationLink link:definitionLink 0000007 - Disclosure - GALLIARD STABLE RETURN FUND C link:presentationLink link:calculationLink link:definitionLink 0000008 - Disclosure - PLAN TERMINATION link:presentationLink link:calculationLink link:definitionLink 0000009 - Disclosure - FEDERAL INCOME TAX STATUS link:presentationLink link:calculationLink link:definitionLink 0000010 - Disclosure - PARTY IN INTEREST AND RELATED PARTY TRANSACTIONS link:presentationLink link:calculationLink link:definitionLink 0000011 - Disclosure - SUBSEQUENT EVENTS link:presentationLink link:calculationLink link:definitionLink 0000012 - Disclosure - FORM 5500, Schedule H, Part IV, Line 4i - Schedule of Assets (Held at End of Year) link:presentationLink link:calculationLink link:definitionLink 0000013 - Disclosure - SUMMARY OF ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 0000014 - Disclosure - FAIR VALUE MEASUREMENTS (Tables) link:presentationLink link:calculationLink link:definitionLink 0000015 - Disclosure - DESCRIPTION OF PLAN (Details) link:presentationLink link:calculationLink link:definitionLink 0000016 - Disclosure - SUMMARY OF ACCOUNTING POLICIES (Details) link:presentationLink link:calculationLink link:definitionLink 0000017 - Disclosure - FAIR VALUE MEASUREMENTS (Details) link:presentationLink link:calculationLink link:definitionLink 0000018 - Disclosure - PLAN TERMINATION (Details) link:presentationLink link:calculationLink link:definitionLink 0000019 - Disclosure - PARTY IN INTEREST AND RELATED PARTY TRANSACTIONS (Details) link:presentationLink link:calculationLink link:definitionLink 0000019 - Disclosure - PARTY IN INTEREST AND RELATED PARTY TRANSACTIONS (Details) link:presentationLink link:calculationLink link:definitionLink 0000020 - Disclosure - SUBSEQUENT EVENTS (Details) link:presentationLink link:calculationLink link:definitionLink 0000021 - Disclosure - FORM 5500, Schedule H, Part IV, Line 4i - Schedule of Assets (Held at End of Year) (Details) link:presentationLink link:calculationLink link:definitionLink 0000021 - Disclosure - FORM 5500, Schedule H, Part IV, Line 4i - Schedule of Assets (Held at End of Year) (Details) link:presentationLink link:calculationLink link:definitionLink