WESTERN PENNSYLVANIA TEAMSTERS AND EMPLOYERS 

PENSION FUND 

SUSPENSION APPLICATION 

Exhibit 14 

Plan Documents 

File 14 Ex 14 Plan Documents 0001
WESTERN PENNSYLVANIA TEAMSTERS AND EMPLOYERS 

PENSION FUND 

AMENDED AND RESTATED 

PENSION PLAN 

AS OF JANUARY 1, 2014 

File 14 Ex 14 Plan Documents 0002
WESTERN PENNSYLVANIA TEAMSTERS AND EMPLOYERS 

PENSION FUND 

AMENDED AND RESTATED 

PENSION PLAN 

AS OF JANUARY 1, 2014 

TABLE OF CONTENTS 

 Page 

ARTICLE I PURPOSE 

 Section 1.1 Purpose 1 

 Section 1.2 Special Limit on Participation 1 

 

ARTICLE II DEFINITIONS

 Section 2.1 Accrued Benefit 3

 Section 2.2 Act 4 

 Section 2.3 Actuarial Equivalent 4 

 Section 2.4 Administrative Manager 5 

 Section 2.5 Beneficiary 5 

 Section 2.6 Code 5 

 Section 2.7 Collective Bargaining Agreement 5 

 Section 2.8 Covered Employment 5 

 Section 2.9 Default Schedule 6 

 Section 2.10 Earliest Retirement Age 6 

 Section 2.11 Employee 6 

 Section 2.12 Employer, Contributing Employer 7 

 Section 2.13 Employer Contributions 8 

 Section 2.14 Employer Trustee 8 

 Section 2.15 Existing Employer 8 

 Section 2.16 Hour of Service 8 

 Section 2.17 Industry 8 

 Section 2.18 Investment Manager 9 

 Section 2.19 New Employer 9 

 Section 2.20 Participant 9 

 Section 2.21 Participation Agreement 9 

 Section 2.22 Pension Fund 10 

 Section 2.23 Pension Plan 10 

 Section 2.24 Plan Year 10 

 Section 2.25 Preferred Schedule 10 

 Section 2.26 Qualified Domestic Relations Order 10 

 Section 2.27 Spouse 10 

 Section 2.28 Trust 10 

 Section 2.29 Trust Agreement 10 

 Section 2.30 Trustee 10 

 Section 2.31 Union 11 

 Section 2.32 Union Trustee 11 

ARTICLE III PPARTICIPATION AND VESTING

 Section 3.1 Definitions 12 

 Section 3.2 Eligibility 14

 Section 3.3 Amount of Pension 15 

 Section 3.4 Payment of Pension 15 

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ARTICLE IV RETIREMENT ELIGIBILITY AND BENEFITS 

 Section 4.1 Definitions 16 

 Section 4.2 Conditions for Normal Retirement 18 

 Pension Benefit

Section 4.3 Early Retirement Age 18 

 Section 4.4 Amount of Pension 18 

 Section 4.5 Payment of Pension 19 

 Section 4.6 Suspension of Pension 20 

 Section 4.7 Qualified Joint and Survivor Benefit 24 

 Section 4.8 Qualified Survivor Benefit 25 

 Section 4.9 Ten Year Certain Benefit 26 

 Section 4.10 Single Life Pension Benefit 27 

 Section 4.11 30-And-Out Benefit 27 

 Section 4.12 25-And-Out Benefit 35 

 Section 4.13 Preretirement Survivor Benefit 43 

 For Unmarried Participants 

 Section 4.14 Minimum Distribution Requirements 44 

 Section 4.15 Accrued Benefit Limitations 44 

 Section 4.16 Top Heavy Provisions 45 

 Section 4.17 Death Benefits on Account of Military 50 

 Service 

ARTICLE V DISABILITY BENEFITS

 Section 5.1 Eligibility 51 

 Section 5.2 Permanent and Total Disability 51 

 Section 5.3 Amount of Disability Pension Benefit 51 

 Section 5.4 Termination of Disability Pension 51 

 Benefits 

 

ARTICLE VI PARTIAL PENSION BENEFITS

 Section 6.1 Partial Pensions 53 

 Section 6.2 Related Plans 53

 Section 6.3 Related Service Credit 53 

 Section 6.4 Combined Service Credit 53 

 Section 6.5 Breaks in Service 53 

 Section 6.6 Eligibility 53 

 Section 6.7 Amount of Pension 54 

 Section 6.8 Payment of Pension 54 

 Section 6.9 Election 54 

 Section 6.10 Reciprocal Agreement for Teamsters’ 54 

 Pension Funds 

 Section 6.11 30-And-Out Benefit 54 

 Section 6.12 25-And-Out Benefit 54 

 

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 Page 

ARTICLE VII CONTRIBUTIONS

 Section 7.1 Employer Contributions 55 

 Section 7.2 Employee Contributions 55 

 Section 7.3 Funding 55 

 Section 7.4 No Asset Transfer 55

ARTICLE VIII PLAN ADMINISTRATION 

 Section 8.1 Plan Administration 56 

 Section 8.2 Claim Notification and Application 56 

 Section 8.3 Form of Application 56 

 Section 8.4 Election of Type of Pension 57 

 Section 8.5 Election Period 58 

 Section 8.6 Qualified Survivor Benefit 59 

 Section 8.7 Latest Date for Commencement of 60 

 Benefits 

 Section 8.8 Retroactive Commencement of 60 

 Benefits 

 Section 8.9 Facility of Payment 61 

 Section 8.10 Non-alienation of Benefits 61 

 Section 8.11 Misrepresentation 61 

 Section 8.12 Denial of Claim 62 

 Section 8.13 Appeal Procedure 62 

 Section 8.14 Cash-Out of Pension 63 

 Section 8.15 Rollover Distributions 63 

 Section 8.16 Benefit Restrictions and 65 

 Funding Requirements 

 Section 8.17 Exhaustion of Remedies and 66 

 Statute of Limitations 

ARTICLE IX MISCELLANEOUS

 Section 9.1 Law Applicable 67 

 Section 9.2 Savings Clause 67 

 Section 9.3 Gender 67 

 Section 9.4 Amendment of Pension Plan 67 

 Section 9.5 Termination 67 

 Section 9.6 Pension Benefit Guaranty Corporation 68 

 Section 9.7 Notice 68 

 Section 9.8 Article and Section Titles 68 

 Section 9.9 Effect of Certain Social Security 68 

 Increases Upon Benefits 

 Section 9.10 Merger, Consolidation or Transfer 68 

ARTICLE X DAIRY CLASS PARTICIPANTS

 Section 10.1 Purpose 70 

 Section 10.2 Definitions 70 

 Section 10.3 Transitional Rules 71 

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ARTICLE XI BAKERY CLASS PARTICIPANTS

 Section 11.1 Purpose 73 

 Section 11.2 Definitions 73 

 Section 11.3 Transitional Rules 74 

ARTICLE XII JOHNSTOWN BAKERS CLASS PARTICIPANTS

 Section 12.1 Purpose 75 

 Section 12.2 Definitions 75 

 Section 12.3 Transitional Rules 76 

APPENDIX A CONTRIBUTION AND BENEFIT SCHEDULE 77 

APPENDIX B AMENDMENT PROVIDING FOR ALTERNATIVE 

 METHOD FOR ALLOCATION OF UNFUNDED 

 VESTED BENEFITS 88 

APPENDIX C 2014 REHABILITATION PLAN UPDATE 91 

EXECUTION BY TRUSTEES 

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 1 ARTICLE I 

ARTICLE I - PURPOSE 

Section 1.1. Purpose. 

 

(a) Each Employee in the regular service of an Employer on January 1, 2014 shall be 

a Participant on January 1, 2014. 

(b) Each Employee who was a Participant prior to January 1, 2014, but was not in the 

regular service of an Employer on January 1, 2014, or who has never been a Participant, 

shall be a Participant in this Pension Plan when contributions are required to be paid for 

him by an Employer under a Collective Bargaining Agreement or a Participation Agreement. 

(c) Except as may be hereinafter provided, any person who is receiving periodic pension payments under the Pension Plan immediately prior to January 1, 2014, shall continue 

to be a Participant and receive such payments on and after such date in the form and amount 

determined in accordance with the Pension Plan as constituted prior to such date. 

(d) Except as may be hereinafter provided, any former Employee whose Credited Service was interrupted before January 1, 2014, and who, at the time of such interruption, 

became entitled to receive a deferred pension under the Pension Plan then in effect, shall 

continue to be a Participant and be eligible to receive a pension under this Pension Plan in 

the form and amount determined under the Pension Plan which was in effect when his 

service was interrupted. 

(e) The provisions of this Plan shall apply only to an Employee who terminates employment on or after the Effective Date of the Restated Plan. The rights and benefits, if 

any, of an Employee which accrue before the Effective Date of the Amended and Restated 

Plan shall be determined in accordance with the prior provisions of the Plan. 

Section 1.2. Special Limit on Participation.

(a) Notwithstanding any contrary provisions, the participation of (and the accrual of 

benefits by) a Participant who is both highly compensated employee within the meaning 

of subsection (d) of this Section and a non-collectively bargained employee within the 

meaning of subsection (e) of this Section may be prospectively conditioned upon the submission by the Employer or Employers who contribute (or who are obligated to contribute) 

on behalf of such Participant of a demonstration and certification satisfactory to the Board 

of Trustees that the portion of the Plan which covers the non-collectively bargained employees (including the Participant) of such Employer(s) satisfies the applicable minimum 

coverage and general non-discrimination requirements of Code § 410(b) and 401(a)(4). 

(b) For purposes of demonstrating satisfaction with any applicable nondiscrimination 

requirements of the Code under this Section, an Employer who contributes to the Plan on 

behalf of non-collectively bargained employees may elect to use any definition of compensation that complies with the provisions of Treas. Reg. § 1.414(s)-1 (or its successor) to 

apply such nondiscrimination requirements to the portion of the Plan which is required to 

be tested as a separate plan of such Employer, provided that the definition of compensation 

File 14 Ex 14 Plan Documents 0007
 2 ARTICLE I 

so elected by an Employer is used consistently to the extent required by Treas. Reg. § 

1.414(s)-1 (or its successor). 

(c) For purposes of demonstrating satisfaction with any applicable nondiscrimination 

requirements of the Code under this Section, the annual compensation of a Participant 

taken into account for any Plan Year shall not exceed $200,000, with said dollar amount 

proportionately reduced for any Plan Year shorter than twelve months and adjusted at the 

same time and in the same manner as provided by Code § 401(a)(17). Said annual compensation limit shall be applied separately with respect to the compensation of an Employee 

from each Employer maintaining the Plan, rather than the total compensation from all Employers maintaining the Plan. 

(d) For purposes of this Section, a Participant shall be considered a highly compensated 

employee for a Plan Year (the “current Plan Year”) if, as determined in accordance with 

Code § 414(q), the Participant performs service for an Employer during the current Plan 

Year and either: 

(1) is a 5-percent owner within the meaning of Code § 416(i)(1)(A)(iii) at any 

time during the current Plan Year or preceding Plan Year; and 

(2) during the preceding Plan Year, received compensation (within the meaning 

of Code § 415(e)(3)) of more than $80,000, or such higher amount prescribed pursuant to Code § 414(q)(1), and if elected by the Employer, was also among the top 

20 percent paid employees determined by excluding employees under Code § 

414(q)(5). 

(e) For purposes of this Section, a non-collectively bargained employee shall mean an 

Employee for whom an Employer is obligated to contribute pursuant to a legal agreement 

with the Board of Trustees, and not a collective bargaining agreement with the Union; 

provided, however, for this purpose, such an Employee shall be treated as a collectively 

bargained employee to the extent provided by Code Reg. § 1.410(b)-6(d)(2)(ii)(A) through 

(D) (or any successor). 

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 3 ARTICLE II 

ARTICLE II - DEFINITIONS 

Section 2.1. Accrued Benefit. The amount of benefit that has been earned by a Participant as 

of such date, regardless of whether such benefit is forfeitable or non-forfeitable, or is subject to 

adjustment, reduction, suspension or elimination in accordance with permissible Plan amendments 

adopted pursuant to applicable provisions of law and is equal to the greater of (a), (b) or (c) below: 

 

(a) the sum of (1) and (2) below: 

 

 (1) the greater of (i) and (ii) below: 

(i) the Unit Multiplier Based Accrued Benefit equal to the accumulation of 

Unit Multipliers that have been earned for each year of Credited Service in accordance with Appendix A as of August 1, 2008, or 

 

(ii) the 25-And-Out or 30-And-Out Based Accrued Benefit (described in (d) 

below) as of August 1, 2008, and 

 

(2) the continuation of Unit Multiplier Based Accruals that have been earned 

for each year of Credited Service after August 1, 2008 in accordance with Appendix 

A. 

 

(b) For any Participant who loses eligibility for any 25-And-Out or 30-And-Out benefit (described in (d) below) after August 1, 2008, the sum of (1) and (2) below: 

 

 (1) the greater of (i) and (ii) below: 

(i) the Unit Multiplier Based Accrued Benefit equal to the accumulation of 

Unit Multipliers that have been earned for each year of Credited Service in accordance with Appendix A as of the date a Participant loses such continued 

eligibility, or 

 

(ii) the 25-And-Out or 30-And-Out Based Accrued Benefit (described in (d) 

below) as of the date a Participant loses such continued eligibility, and 

 

 (2) the continuation of Unit Multiplier Based Accruals that have been earned 

for each year of Credited Service after the date the Participant loses such continued 

eligibility in accordance with Appendix A. 

 

(c) For any Participant who continues to satisfy all of the eligibility requirements for 

any 25-And-Out or any 30-And-Out Based Accrued Benefit (described in (d) below); the 

greater of (1) or (2) below: 

(1) the sum of (i) and (ii) below: 

(i) the greater of (A) or (B) below: 

 

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 4 ARTICLE II 

(A) the Unit Multiplier Based Accrued Benefit equal to the accumulation of Unit Multipliers that have been earned for each year of Credited 

Service in accordance with Appendix A as of August 1, 2008, or 

 

(B) the 25-And-Out or 30-And-Out Based Accrued Benefit (described 

in (d) below) as of August 1, 2008, and 

 

(ii) the continuation of Unit Multiplier Based Accruals that have been 

earned for each year of Credited Service after August 1, 2008 in accordance 

with Appendix A. 

 

(2) the said 25-And-Out or 30-And-Out Based Accrued Benefit (described in 

(d) below) as of the date of determination. 

 

(d) the 25-And-Out and 30-And-Out Based Accrued Benefit as of any date is equal to 

the pro rata share of each specific 25-And-Out and 30-And-Out benefit level described in 

Sections 4.11 and 4.12 based on satisfaction of the eligibility rules for each. For purposes 

of determining the pro rata share, the numerator will be the years of Future Credited Service 

as of the earlier of the date of determination or the date such 25-And-Out or 30-And-Out 

benefit eligibility was lost. The denominator will be the greater of the required number of 

years of Future Service to reach eligibility for each 25-And-Out or 30-And-Out Benefit or 

the total number of years of Future Service to the date of determination. 

 

 Notwithstanding any contrary provisions, benefits and service credit with respect to qualified military service shall be provided in accordance with Code § 414(u). 

 

Section 2.2. Act. The term "Act" as used herein shall mean the Employee Retirement Income 

Security Act of 1974, any amendments as may from time to time be made thereto, and any regulations promulgated pursuant to the provisions of the said Act. 

Section 2.3. Actuarial Equivalent. The term "Actuarial Equivalent" as used herein means that 

benefits payable under different forms shall have the same equivalent value. Conversion of benefit 

amounts from the normal form of annuity to optional forms shall be computed based on the following: 

(a) For monthly benefit payments for all retirements occurring on and after April 1, 

1999: 

(1) For any Participant who retired between April 1, 1999 and January 31, 2011 

and for any Participant who was eligible to retire on February 1, 2011 and who is 

covered under the Preferred Schedule of the Rehabilitation Plan; benefits earned up 

to August 1, 2008 are reduced from the Accrued Benefit payable as a Joint and 50% 

Survivor Annuity for married Participants and the Ten Year Certain and Life Annuity for non-married Participants using the mortality tables and interest rates in 

Section 2.3(a)(4) below, but in no event will an actuarial reduction factor be less 

than it would have been when accrued under provisions of the Plan prior to January 

1, 2008, 

 

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 5 ARTICLE II 

(2) For any Participant who was not eligible to retire as of February 1, 2011 and 

for any Participant subject to the Default Schedule of the Rehabilitation Plan, benefits earned up to August 1, 2008 are reduced from the Accrued Benefit payable as 

a Straight Life Annuity using the mortality tables and interest rates in Section 

2.3(a)(4) below, 

(3) All Accrued Benefits earned on and after August 1, 2008 are reduced from 

the benefit payable as a Single Life Annuity for all Participants using the mortality 

tables and interest rate in Section 2.3(a)(4) below. 

(4) The following mortality tables and interest rates are used for actuarial equivalencies: 

 

(i) The UP1984 Mortality Table for the Participant and the UP1984 Mortality 

Table set back five (5) years for the Spouse. 

 

(ii) An eight (8%) percent interest rate. 

(b) For purposes of the cash-out of pension benefits provided in Section 8.14, for plan 

years beginning after December 31, 2007, the lump sum value of a Participant’s benefit 

shall be based on the following for November of the plan year preceding the effective date 

of the payment: 

(1) The applicable mortality table prescribed under Code § 417(e)(3)(B). 

 

 (2) The applicable interest rate prescribed under Code § 417(e)(3)(C). 

 

Section 2.4. Administrative Manager. The term "Administrative Manager" as used herein 

shall mean the individual(s), firm(s) or corporation(s), if any, appointed from time to time by the 

Trustees in accordance with the provisions of the Trust Agreement to administer the office or 

offices of the Pension Fund. 

 

Section 2.5. Beneficiary. The term "Beneficiary" as used herein shall mean a person designated 

by a Participant or by the terms of this Pension Plan, who is or may become entitled to a benefit. 

 

Section 2.6. Code. The term “Code” means the Internal Revenue Code of 1986, as amended.

Section 2.7. Collective Bargaining Agreement. The term "Collective Bargaining Agreement" 

as used herein shall mean any written agreement between an Employer and a Union, and any 

supplement, written amendment or continuation thereof which requires the Employer to make 

contributions to this Pension Fund for its Employees. 

 

Section 2.8. Covered Employment. The term "Covered Employment" as used herein shall 

mean the period of employment for which the payment of contributions by an Employer is required 

on behalf of an Employee. 

 

Section 2.9. Default Schedule. A schedule of adjustable benefit reductions and future benefit 

accruals. The Default Schedule applies to Participants of Employers who satisfies certain default 

File 14 Ex 14 Plan Documents 0011
 6 ARTICLE II 

contribution requirements provided for the Rehabilitation Plan most recently adopted by the Board 

of Trustees pursuant to ERISA Section 305 and Internal Revenue Code § 432. The Default Schedule also applies to any Participant who continues to work for an Employer who withdraws from 

the Fund on a voluntary basis. 

 

Section 2.10. Earliest Retirement Age. The earlier of the Participant’s Early Retirement Age 

or Normal Retirement Age. 

 

Section 2.11. Employee. The term "Employee" as used herein shall mean: 

 

(a) Any person(s) who is employed by an Employer and whose primary occupation is 

in a classification in a collective bargaining unit represented by a Union, and covered by a 

Collective Bargaining Agreement between an Employer and a Union, which agreement 

sets forth conditions as to wages, hours, working conditions and fringe benefits, and the 

Employer agrees in writing to make regular contributions to this Pension Fund and to be 

bound by the terms of the Trust Agreement and this Pension Plan for all such person(s). 

 

 (b) Full-time officers and other full-time employees of Unions affiliated with Joint 

Council No. 40 of the International Brotherhood of Teamsters, or any other Union 

approved by the Trustees pursuant to the provisions of the Trust Agreement, and which 

Union enters into a Participation Agreement that requires regular contributions to this 

Pension Fund and further agrees to be bound by the terms of the Trust Agreement and this 

Pension Plan for all of its full-time officers and other full-time employees; except that those 

full-time Union employees covered by a Collective Bargaining Agreement in which 

retirement benefits were the subject of good faith bargaining between the employees' 

representative and the Union, and the said bargaining did not result in an agreement 

concerning coverage by this Pension Fund, may be excluded. 

 

 (c) Any full-time supervisory or other full-time employees of an employers' association 

or health and welfare fund, whose membership is in whole or in part composed of 

Participants or Employers of Participants in this Pension Fund, and which enters into a 

Participation Agreement which requires regular contributions to this Pension Fund and 

further agrees to be bound by the terms of the Trust Agreement and this Pension Plan for 

all of its full-time supervisory and other full-time employees; except that those employers' 

association or health and welfare fund full-time employees covered by a Collective 

Bargaining Agreement in which retirement benefits were the subject of good faith 

bargaining between the employees' representative and the employers' association or health 

and welfare fund, and the said bargaining did not result in an agreement concerning 

coverage by this Pension Fund, may be excluded. 

 

 (d) Any full-time employee of any credit union, the majority of whose members are 

members of a participating Union, and which enters into a Participation Agreement which 

requires regular contributions to this Pension Fund and further agrees to be bound by the 

terms of the Trust Agreement and this Pension Plan for all of its full-time employees; 

except that any such credit union full-time employees covered by a Collective Bargaining 

Agreement in which retirement benefits were the subject of good faith bargaining between 

the employees' representative and any such credit union, and the said bargaining did not 

result in an agreement concerning coverage by this Pension Fund, may be excluded. 

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 7 ARTICLE II 

 

 (e) Any full-time employee of this Pension Fund, and which Pension Fund enters into 

a Participation Agreement which requires regular contributions to this Pension Fund in the 

amount and under the terms as determined by the Trustees, and further agrees to be bound 

by the terms of the Trust Agreement and this Pension Plan for all of its full-time employees. 

 

 (f) Any person(s) who is employed by an Employer, where the Employer is required 

to make contribution to this Pension Fund for such person(s) pursuant to a Change of 

Operations Committee decision; provided, however, that the said decision has been 

approved by the Trustees. 

 

Section 2.12. Employer, Contributing Employer. The term "Employer" as used herein shall 

mean: 

 

(a) Any Employer in the Industry having a Collective Bargaining Agreement with the 

Union, which agreement sets forth conditions as to wages, hours, working conditions and 

fringe benefits, including written agreement to make contributions to this Pension Fund for 

the purpose of providing its Employees pension benefits, and which further agrees to 

assume all other obligations of the Trust Agreement and this Pension Plan, for all of its 

Employees who are included in the classifications in the collective bargaining units 

covered by the Collective Bargaining Agreement. 

 

 (b) Any Union affiliated with Joint Council No. 40 of the International Brotherhood of 

Teamsters, or any other Union approved by the Trustees pursuant to the provisions of the 

Trust Agreement, and which enters into a Participation Agreement requiring regular 

contributions for the purpose of providing its Employees pension benefits and further 

agrees to be bound by the obligations of the Trust Agreement and this Pension Plan for all 

of its Employees who are eligible for the Pension Plan. 

 

 (c) Any employers' association, which is domiciled in Western Pennsylvania, and 

which represents contributing Employers and which enters into a Participation Agreement 

requiring regular contributions for the purpose of providing its Employees pension benefits 

and further agrees to be bound by the obligations of the Trust Agreement and this Pension 

Plan for all of its Employees who are eligible for the Pension Plan. 

 

 (d) Any association, individual, partnership, or corporation which, at the time of 

reference and as permitted by law, has and had a written agreement with a participating 

Union which has been approved by the Trustees, and which agrees to make regular 

contributions and to be bound by the obligations of the Trust Agreement and this Pension 

Plan for all of its Employees who are eligible for the Pension Plan. 

 

 (e) Any health and welfare fund, whose membership is composed in whole or in part 

of Participants or Employers of Participants in this Pension Fund, and which enters into a 

Participation Agreement requiring regular contributions for the purpose of providing its 

Employees pension benefits and further agrees and to be bound by the obligations of the 

Trust Agreement and this Pension Plan for all of its Employees who are eligible for the 

Pension Plan. 

 

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 (f) Any credit union affiliated with Joint Council No. 40 of the International 

Brotherhood of Teamsters, or with any Union, and which enters into a Participation 

Agreement requiring regular contributions for the purpose of providing its Employees 

pension benefits and which further agrees to be bound by the obligations of the Trust 

Agreement and this Pension Plan for all of its Employees who are eligible for the Pension 

Plan. 

 

 (g) Any Employer which is required to make contributions to this Pension Fund 

pursuant to a Change of Operations Committee decision; provided, however, that the said 

decision has been approved by the Trustees. 

 

 (h) This Pension Fund. 

 

Section 2.13. Employer Contributions. The term "Employer Contributions" as used herein 

shall mean payments required and actually made to this Pension Fund by an Employer as required 

by a Collective Bargaining Agreement, a Participation Agreement or an obligation to contribute 

as required by law. 

 

Section 2.14. Employer Trustee. The term "Employer Trustee" as used herein shall mean any 

Trustee designated to represent the Employers in accordance with the provisions of the Trust 

Agreement. 

 

Section 2.15. Existing Employer. An Employer who is other than a New Employer as defined 

in Section 2.19. 

 

Section 2.16. Industry. The term "Industry" as used herein shall mean all Employers who have 

maintained or shall hereafter maintain a Collective Bargaining Agreement with the Union or a 

Participation Agreement with the Pension Fund. 

Section 2.17. Hour of Service. 

(a) Performance of Duties. Each hour for which an Employee is paid, or entitled to 

payment, for the performance of duties for the Employer. 

(b) Nonworking Paid Time. Each hour for which an Employee is paid, or entitled to 

payment, by the Employer on account of a period of time during which no duties are performed (irrespective of whether the employment relationship has terminated) due to vacation, holiday, illness, incapacity (including disability), layoff, jury duty, military duty or 

leave of absence. 

(c) Back Pay. Each hour for which back pay, irrespective of mitigation of damages, 

is either awarded or agreed to by the Employer. The same Hours of Service will not be 

credited both under subparagraph (a) or subparagraph (b), as the case may be, and under 

this subparagraph (c). 

(d) Controlled Groups. Hours of Service will be credited for employment with other 

members of an affiliated service group (under Code § 414(m)), a controlled group of corporations (under Code § 414(b)), or a group of trades or businesses under common control 

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 9 ARTICLE II 

(under Code § 414(c)), or any other entity required to be aggregated with the Employer in 

accordance with Code § 414(o), of which the adopting employer is a member. Service will 

also be credited for any individual required under Code § 414(n) or 414(o) to be considered 

an employee of any employer aggregated under Code § 414(b), (c), or (m). Hours of Service with an employer of a Controlled Group who has not adopted this Plan will only be 

credited for purposes of eligibility and vesting but not for benefit accrual. 

 

(e) Leased Employees. Hours of Service will also be credited for any individual 

considered an employee for purposes of this Plan under Code § 414(n). 

(f) The Family and Medical Leave Act of 1993. Upon an Employee's return to employment with the Employer following a leave of absence under the Family and Medical 

Leave Act of 1993 (FMLA), as amended, the hours the Employee would have worked had 

the Employee not been on FMLA leave shall be credited for purposes of vesting and eligibility (but not benefit accrual). The Hours of Service to be credited shall be calculated in 

accordance with Section 825.215(d)(4) of the Department of Labor FMLA Regulations. 

(g) Military Service under the Uniform Services Employment and Re-Employment 

Rights Act of 1994 (USERRA). Notwithstanding any provision of this plan to the contrary, 

Hours of Service will be credited for qualified military service will be provided in 

accordance with Code § 414(u).

 

Section 2.18. Investment Manager. The term "Investment Manager" as used herein shall mean 

the individual(s), firm(s) or corporation(s) appointed from time to time by the Trustees in 

accordance with the provisions of the Trust Agreement, responsible for the management, 

acquisition, disposition, investing and reinvesting the assets of the Pension Fund. 

 

Section 2.19. New Employer. An Employer who has been accepted to participate or reenter the 

Fund by the Trustees and: 

 

(a) who first became obligated to contribute under the Plan after January 1, 2014; or, 

 

(b) an Existing Employer who reenters the Fund after having completely withdrawn 

from the Fund and pays its full withdrawal liability payment schedule in a lump sum, as 

determined by the Trustees’ after consideration of specific matters raised through an 

ERISA Section 4219(b)(2) request for review relating to the determination of the 

employer’s withdrawal liability or payment schedule or relating to the collectability of the 

withdrawal liability payments. 

 

Section 2.20. Participant. The term "Participant" as used herein shall mean any eligible 

Employee who is or may become entitled to participate in the benefits provided for in the Trust 

Agreement or in this Pension Plan. 

 

Section 2.21. Participation Agreement. The term "Participation Agreement" as used herein 

shall mean any agreement, other than a Collective Bargaining Agreement, between the Employer 

and the Pension Fund, and any supplement, amendment or continuation thereof which requires the 

Employer to make payments to this Pension Plan for its Employees. The Trustees shall establish 

the form of the Participation Agreement and any such agreement not in the form established by 

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 10 ARTICLE II 

the Trustees shall be subject to their approval. 

 

Section 2.22. Pension Fund. The term "Pension Fund" as used herein shall mean the Western 

Pennsylvania Teamsters and Employers Pension Fund created and established in Articles II, III 

and IV of the Trust Agreement. 

 

Section 2.23. Pension Plan. The term "Pension Plan" or "Plan" as used herein shall mean this 

plan, any amendments thereto and all authorized programs, methods, rules and procedures for the 

payment of benefits from the Pension Fund established by the Trust Agreement and amendments 

thereto.

Section 2.24. Plan Year. The term "Plan Year" as used herein shall mean the 12-consecutive 

month period commencing on January 1 of each year. 

 

Section 2.25. Preferred Schedule. The schedule of benefits based on satisfaction of certain preferred contribution requirements provided for under the Rehabilitation Plan most recently adopted 

by the Board of Trustees pursuant to ERISA Section 305 and Internal Revenue Code § 432. 

Section 2.26. Qualified Domestic Relations Order. Any judgment, decree, or order (including 

approval of a property settlement agreement) that constitutes a "qualified domestic relations order" 

within the meaning of Code section 414(p). 

Section 2.27. Spouse. Effective June 26, 2013, the term Spouse shall mean the Spouse who is 

legally married to the Participant pursuant to the law of the State in which a marriage ceremony 

(or if recognized by state law, a common law marriage) occurred (without regard to the law of the 

State in which the individuals are currently domiciled), provided that a former Spouse will be 

treated as the Spouse to the extent provided in a Qualified Domestic Relations Order. For purposes 

of the preceding sentence, the term “State” shall mean any domestic or foreign jurisdiction having 

the legal authority to certify that a marriage ceremony has lawfully occurred. 

 

Section 2.28. Trust. "Trust" and "Trust Fund" as used herein shall mean all contributions to the 

Trust Fund created in accordance with the provisions of the Trust Agreement and received by the 

Trustees under the Collective Bargaining Agreements or Participation Agreements and any 

additional contributions thereto that may hereafter be agreed upon by the parties under future 

Collective Bargaining Agreements or Participation Agreements, or extensions thereof, and all 

other Employer Contributions, all withdrawal liability payments, together with all income, 

increments, earnings and profits therefrom, and all other funds received by the Trustees for the 

uses, purposes and trusts set forth in the Trust Agreement and this Pension Plan and less any 

disbursements made in accordance with the provisions of the Trust Agreement and herein. 

Section 2.29. Trust Agreement. The term "Trust Agreement" as used herein shall mean the 

Agreement and Declaration of Trust of the Western Pennsylvania Teamsters and Employers 

Pension Fund, including all amendments and modifications as may from time to time be made. 

 

Section 2.30. Trustee. The term "Trustee" as used herein shall mean the Trustees designated by 

the Trust Agreement, together with their successors designated and appointed in accordance with 

the terms of the Trust Agreement. 

 

File 14 Ex 14 Plan Documents 0016
 11 ARTICLE II 

Section 2.31. Union. The term "Union" as used herein shall mean any Local Union affiliated 

with Joint Council No. 40 of the International Brotherhood of Teamsters, or any other Union 

approved by the Trustees pursuant to the provisions of the Trust Agreement. 

 

Section 2.32. Union Trustee. The term "Union Trustee" as used herein shall mean any Trustee 

designated to represent the Union in accordance with the provisions of the Trust Agreement. 

File 14 Ex 14 Plan Documents 0017
 12 ARTICLE III 

ARTICLE III – PARTICIPATION AND VESTING 

Section 3.1. Definitions. 

 (a) Year of Participation. 

 (1) Year of Participation. The term "Year of Participation" as used herein 

shall mean a Plan Year in which a Participant has at least five (5) Months of Service, 

twenty-two (22) Weeks of Service, one-hundred (100) Days of Service or one thousand (1,000) or more Hours of Service. With respect to a Participant's accrued 

Years of Participation as of January 1, 1976, each full Year of Credited Service 

credited to the Participant as of January 1, 1976 pursuant to the provisions of Section 4.1(f) herein shall be deemed to be a Year of Participation. 

 With respect to a Participant's accrued Years of Participation after January 

1, 1976, each full Year of Past Credited Service granted after January 1, 1976 pursuant to the provisions of Section 4.1(b)(1) herein shall be deemed to be a Year of 

Participation; but in no respect shall a Participant accrue more than five (5) such 

Years of Participation under this relationship. 

(2) Controlled Organizations. 

 (i) If the Participant's Contributing Employer is a member of a group of organizations under common control and the Participant is an employee of an 

organization which is a member of such a group, but which organization is not 

a Contributing Employer, and the Participant subsequently transfers to an organization which is a Contributing Employer, such Participant's prior non-contributory service with such organization shall be counted in the calculation of 

Years of Participation, but such service shall not be counted in the calculation 

of Years of Credited Service as provided in Section 4.1(b) herein. 

(ii) If the Participant's Contributing Employer is a member of a group of organizations under common control, and such Participant transfers to an organization which is a member of such a group but which organization is not a Contributing Employer, such Participant shall continue to be Credited Service to be 

utilized in calculating Years of Participation as provided in Section 3.1(a)(1) 

herein, but such service shall not be counted in the calculation of Years of Credited Service as provided in Section 4.1(b) herein. 

 (3) Contiguous Noncovered Service. 

(i) The term "Noncovered Service" as used herein shall mean service earned 

by a Participant with a Contributing Employer which is service other than that 

defined in Sections 3.1(a)(1) and 3.1(b) herein. Noncovered Service shall be 

deemed "contiguous" if the Noncovered Service precedes or follows service as 

defined in Sections 3.1(a)(1) and 3.1(b) herein, and no quit, discharge or retirement accrued between such service as defined in Sections 3.1(a)(1) and 3.1(b) 

herein and the Noncovered Service. 

File 14 Ex 14 Plan Documents 0018
 13 ARTICLE III 

(ii) A Participant's contiguous Noncovered Service shall be counted for the 

purpose of calculating Years of Participation as provided in Section 3.1(a)(1) 

herein, but such service shall not be counted in the calculation of Years of Credited Service as provided in Section 4.1(b) herein. 

(b) One Year Interruption of Service. The term "One Year Interruption of Service" 

as used herein shall mean a calendar year in which no contributions to the Pension Fund 

are required to be made by an Employer on behalf of a Participant. However, the following 

absences from work shall not constitute an Interruption of Service and shall be counted 

toward a Year of Participation, provided that the Participant is in Covered Employment at 

the completion of such absence: 

 

(1) Periods of non-occupational disability not exceeding one (1) year, if under 

the care of a licensed physician. 

 

(2) Periods of occupational disability incurred in the course of employment 

with an Employer, not to exceed one (1) year. 

 

(3) Temporary lay-off of less than ninety (90) days or the first ninety (90) days 

of longer lay-off, provided that the Participant returns to the employment of the 

Employer who laid him off. 

 

(4) Authorized leave of absence for full-time service with the Union for the 

duration of such service with the Union. 

 

(5) Military service during time of war or national emergency or under a national conscription law, if the Participant has re-employment rights and applies for 

and is re-employed following discharge as provided by the Uniform Services Employment and Reemployment Rights Act of 1994. 

 

(6) Absences from covered employment by reason of the pregnancy of a Participant, or by reason of the birth of a child of a Participant, or by reason of the 

placement of a child in connection with the adoption of a child by a Participant, or 

for the purpose of caring for the child during the period immediately following the 

birth or placement for adoption. During the period of such absence, the Participant 

shall be treated as having completed: 

 

(i) the number of Hours of Service that normally would have been credited but 

for the absence, or 

 

(ii) if the normal work hours are unknown, eight (8) Hours of Service shall be 

credited for each normal workday during such absence. The total number of 

Hours of Service to be treated as completed for any such period shall not exceed 

five hundred and one (501) hours. Such Hours of Service shall be credited only: 

(iii) in the year in which such absence begins, if the crediting is necessary to 

prevent a Break In Service in that year, or 

File 14 Ex 14 Plan Documents 0019
 14 ARTICLE III 

 

(iv) in the following year. 

A Participant shall be required to provide the Administrative Manager with a certification, in the form determined by the Board of Trustees, in their sole discretion, 

that the Participant was absent from Covered Employment for one of the permitted 

reasons stated in this Section 3.1(b)(6). Hours of Service credited to a Participant 

under this Section 3.1(b)(6) shall not be taken into account for the purpose of determining a Participant's Credited Service. 

(c) Break In Service Date. The term "Break In Service Date" as used herein shall 

mean the date on which a Participant completed a Break In Service. 

(d) Break In Service. The term "Break In Service" as used herein shall mean the 

greater of (1) five (5) consecutive One Year Interruptions of Service, or (2) five (5) consecutive One Year Interruptions of Service and additional consecutive One Year Interruptions of Service which in the aggregate equal or exceed the number of Years of Participation since a Participant's last Break In Service. If a Participant incurs a Break In Service 

before he becomes eligible for a vested benefit, all Years of Participation and Credited 

Service prior to such Break In Service Date shall be forfeited. 

(e) Termination Date. The term "Termination Date" as used herein shall mean the 

date on which a Participant terminates his service in Covered Employment for any reason 

other than by death or retirement. For purposes of determining the Termination Date, a 

Participant's Termination Date shall be deemed to be the last day of the period for which 

an Employer was required to make contributions on the Participant's behalf immediately 

preceding a One Year Interruption of Service. 

For purposes of this Paragraph a leave of absence for qualified military service (as defined 

in Code § 414(u)) shall not constitute a termination of Covered Employment, provided that 

the Participant complies with all of the requirements of federal law in order to be entitled 

reemployment and benefit rights, and provided further, that the Participant returns to Covered Employment within the period required by such law. 

Section 3.2. Eligibility.

(a) Participants will achieve Vested Status as follows: 

(1) All Participants - Five (5) Years of Participation. 

(2) Participants subject to a Collective Bargaining Agreement who were Employees and Participants between January 1, 1999 and February 1, 2011 - Three (3) 

Years of Participation. 

(3) Any Participant who reaches his Normal Retirement Age. 

(b) Amendment of Vesting Schedule. If the Plan's vesting schedule is amended or 

the Plan is amended in any way that directly or indirectly affects the computation of a 

File 14 Ex 14 Plan Documents 0020
 15 ARTICLE III 

Participant's non-forfeitable percentage, or if the Plan is deemed amended by an automatic 

change to or from a Top-Heavy vesting schedule, each Participant with at least three (3) 

years of service with the Employer may elect within a reasonable period after the adoption 

of the amendment or change, to have his non-forfeitable percentage computed under the 

Plan without regard to such amendment or change. The period during which the election 

may be made shall commence with the date the amendment is adopted or deemed to be 

made and shall end on the latest of: 

(1) 60 days after the amendment is adopted; 

(2) 60 days after the amendment becomes effective; or 

(3) 60 days after the Participant is issued written notice of the amendment by 

the Plan. 

 

Section 3.3. Amount of Pension. 

(a) Notwithstanding any provisions stated in Section 3.2 herein to the contrary, the 

monthly amount of benefit commencing at the Participant's Normal Retirement Age shall 

be equal to the Accrued Benefit described in Section 2.1 determined as of the Participant's 

Termination Date. 

(b) The monthly amount of benefit payable at the Participant’s Early Retirement Age 

shall be equal the Accrued Benefit reduced in accordance with the provisions of Section 

4.4(b) herein. 

 

Section 3.4. Payment of Pension. Subject to the other provisions of this Pension Plan, the payment of vested benefits shall commence on the first day that a Participant reaches his Normal 

Retirement Age or Early Retirement Age pursuant to this Pension Plan. 

File 14 Ex 14 Plan Documents 0021
 16 ARTICLE IV 

ARTICLE IV – RETIREMENT ELIGIBILITY AND BENEFITS 

Section 4.1. Definitions. 

(a) Normal Retirement Age. 

(1) For any Participant who earned an Accrued Benefit as of July 31, 2008, the 

term "Normal Retirement Age" applicable to such Accrued Benefit shall mean the 

later date of: 

(i) Age sixty (60), and, 

(ii) The attainment of Vested Status, but not later than the fifth anniversary 

of the date of Participation. 

(2) For any Participant who earned an Accrued Benefit between August 1, 2008 

and January 31, 2011, the term "Normal Retirement Age" applicable to such Accrued Benefit shall mean the later of: 

(i) Age sixty-two (62); and 

(ii) The attainment of Vested Status, but not later than the fifth anniversary 

of the date of Participation. 

(3) For any Participant who earned an Accrued Benefit on and after February 

1, 2011, the term "Normal Retirement Age" applicable to such Accrued Benefit 

shall mean the later of: 

(i) Age sixty-two (65); and 

(ii) The attainment of Vested Status, but not later than the fifth anniversary 

of the date of Participation. 

(b) Credited Service. The term "Credited Service" as used herein shall mean the sum 

of Past Credited Service as defined in Section 4.1(b)(1) herein and Future Credited Service 

as defined in Section 4.1(b)(2) herein, subject to the maximum of Years of Service provided in Section 4.1(b)(3) herein. 

(1) Past Credited Service shall be granted to each Participant for service from 

his most recent Employment Date under his present Employer or predecessor Employer or Employers in the Industry (including absences because of full-time employment by the Union) to the date the Employer joined the Pension Fund, except 

that any periods of employment prior to: 

(i) any leave of absence because of non-occupational disability in excess 

of one (1) year, or 

(ii) any absence because of termination of employment, shall not count in 

File 14 Ex 14 Plan Documents 0022
 17 ARTICLE IV 

the determination of such Past Credited Service. 

Any Participant whose Employer entered the Pension Fund on or after September 

1, 1958 shall be given credit for all years of past service, subject to the pension 

reduction stated in Section 4.4(c) herein. Any Participant whose Employer entered 

the Pension Fund on or after September 1, 1974 shall not be given credit for more 

than five (5) years of Past Credited Service and the pension reduction stated in 

Section 4.4(c) herein shall not be applicable, however, such Participant shall not be 

given credit for five (5) or less Years of Past Credited Service until such Participant 

earns at least five (5) Years of Future Credited Service as provided in Section 

4.1(b)(2) herein. 

In no event shall Past Credited Service be granted to any Participant for periods of 

employment with any Employers whose participation in this Pension Fund is terminated voluntarily, as determined by the Trustees in their sole discretion, prior to 

the date such Participant retires. 

(2) Future Credited Service shall be granted to each Participant for service for 

which contributions are required to be made on behalf of such Participant after entry into this Pension Fund and shall mean the number of Years, Months, Weeks, 

Days and Hours of Service of such Participant and shall also include any Other 

Service that such Participant may have. 

(3) Except as provided otherwise in Appendix A to this Pension Plan, prior to 

January 1, 1985, no Participant shall be credited with more than twenty-five (25) 

Years of Service. The maximum of Years of Service provided in this Section 

4.1(b)(3) shall not apply to Years, Months, Weeks and Days of Service and any 

Other Service earned after January 1, 1985 by any Participant, except for Participants for whom contributions are made on their behalf at a deficit contribution class 

as defined in Appendix A herein. The maximum of Years of Service provided in 

this Section 4.1(b)(3) shall be eliminated after January 1, 1985 for Participants for 

whom contributions are made on their behalf at a deficit contribution class only 

upon the effective date of the Collective Bargaining Agreement eliminating the 

deficit by their Employer as provided in Appendix A herein. 

(c) Day of Service. The term "Day of Service" as used herein shall mean each day for 

which a daily contribution is required to be made to the Pension Fund pursuant to the terms 

of a Collective Bargaining Agreement or a Participation Agreement and for which the Employee is required to be credited with at least one (1) hour of service under Department of 

Labor Regulation §2530.200b-2. Whenever a calculation of an "Hour of Service" is required by the Pension Fund, a Day of Service shall count as ten (10) Hours of Service. 

(d) Week of Service. The term "Week of Service" as used herein shall mean each 

week for which a weekly contribution is required to be made to the Pension Fund pursuant 

to the terms of a Collective Bargaining Agreement or a Participation Agreement and for 

which the Employee is required to be credited with at least one (1) hour of service under 

Department of Labor Regulation §2530.200b-2. Whenever a calculation of an "Hour of 

Service" is required by the Pension Fund, a Week of Service shall count as forty-five (45) 

File 14 Ex 14 Plan Documents 0023
 18 ARTICLE IV 

Hours of Service. 

(e) Month of Service. The term "Month of Service" as used herein shall mean each 

month for which a monthly contribution is required to be made to the Pension Fund pursuant to the terms of a Collective Bargaining Agreement or a Participation Agreement and 

for which the Employee is required to be credited with at least one (1) hour of service under 

Department of Labor Regulation §2530.200b-2. Whenever a calculation of an "Hour of 

Service" is required by the Pension Fund, a Month of Service shall count as one hundred 

ninety (190) Hours of Service. 

(f) Year of Service. The term "Year of Service" as used herein shall mean twelve (12) 

Months of Service, forty-eight (48) Weeks of Service or two hundred forty (240) Days of 

Service. To calculate "Hours of Service" the equivalencies set forth in Sections 4.1(c), (d) 

and (e) herein shall be used. 

(g) Other Service. The term "Other Service" as used herein shall mean Credited Service for the following absences, provided the Participant is in Covered Employment at the 

completion of such absences: 

(1) Periods of non-occupational disability not exceeding one (1) year in any one 

(1) period, if under the care of a licensed physician. 

(2) Periods of occupational disability incurred in the course of employment 

with an Employer, not to exceed one (1) year. 

(3) Military service during time of war or national emergency or under a national conscription law, if the Participant has re-employment rights and applies for 

and is re-employed following discharge as provided by the Uniform Services Employment and Reemployment Rights Act of 1994. 

Section 4.2. Conditions for Normal Retirement Pension Benefit. Any Participant who attains 

his Normal Retirement Age, as defined in Section 4.1(a), (b) or (c) herein, may retire and shall be 

entitled to receive a pension under this Pension Plan. 

Section 4.3. Early Retirement Age. A Participant may retire Early upon the later of age fiftyfive (55) or the completion of fifteen (15) Years of Credited Service, of which at least five (5) 

years are of Future Credited Service. 

Section 4.4. Amount of Pension. 

(a) Normal Retirement Pension Benefit. The monthly amount of Normal Retirement 

Benefit granted a retiring Participant eligible for such benefit under the provisions of Section 4.2 herein, shall be equal to the Accrued Benefit as described in Section 2.1. 

(b) Early Retirement Pension Benefit. The monthly amount of Early Pension granted 

a retiring Participant eligible for such benefit under the provisions of Section 4.3 herein, 

shall be equal to the Accrued Benefit described in Section 2.1; and provided further that 

such product shall be reduced, as follows: 

File 14 Ex 14 Plan Documents 0024
 19 ARTICLE IV 

(1) For Participants who were eligible for Early Retirement on February 1, 2011 

and who are subject to the Preferred Schedule of the Rehabilitation Plan; benefits 

earned up through July 31, 2008 shall be reduced five-tenths (5/10) of one (1%) 

percent for each month that the Early Retirement Age precedes his Normal Retirement Age defined in Section 4.1(a)(1). This reduction is eliminated for Participants 

who became eligible for the 25-And-Out Benefit as of January 31, 2011, and for 

Participants who become eligible for the 25-And-Out Benefit on or after February 

1, 2011 and who have also reached age fifty-five (55) in accordance with Section 

4.12(a). 

(2) For Participants who were not eligible for Early Retirement on February 1, 

2011, benefits earned up through July 31, 2008 shall be reduced by 1/180th for each 

month for the first sixty (60) months prior to the Normal Retirement Age defined 

in Section 4.1(a)(1), and 1/360th for each earlier year, but not less than the actuarial 

equivalency based on the assumptions described in Section 2.3(a)(4). This reduction is eliminated for Participants who later become eligible for the 25-And-Out 

Benefit on or after February 1, 2011 and who have also reached age fifty-five (55) 

in accordance with Section 4.12(a). 

(3) Benefits earned on or after August 1, 2008 shall be reduced by 1/180th for 

each month for the first sixty (60) months prior to the Normal Retirement Age defined in Section 4.1(a)(2) or 4.1(a)(3) as appropriate, and 1/360th for each earlier 

year, but not less than the actuarial equivalency based on the assumptions described 

in Section 2.3(a)(4). 

 

Section 4.5. Payment of Pension. 

 

(a) Normal Retirement Pension. If a Participant is eligible to receive any portion of 

his Accrued Benefit as a Normal Retirement Benefit and retires from Covered Employment, such pension beginning date shall be the later of the date the Participant fulfills the 

conditions for the Normal Retirement Pension Benefit stated in Section 4.2 herein and files 

a completed Normal Retirement Pension application with the Administrative Manager. 

(b) Early Retirement Pension. If a Participant is eligible to receive Early Retirement 

benefits and retires from Covered Employment, such pension beginning date shall be the 

later of the dates the Participant fulfills the conditions for the Early Retirement Benefit 

stated in Section 4.3 herein and files a completed Early Retirement Pension application 

with the Administrative Manager. 

In no case shall actual Normal Retirement Pension or Early Retirement Pension payments 

begin earlier than sixty (60) days from the date a completed application is filed with the 

Administrative Manager, but the first Normal Retirement Pension or Early Retirement Pension payment shall include all payments due from the pension beginning date. 

(c) Postponed Retirement.

(1) Postponed Retirement Date. A Participant who postpones his retirement 

File 14 Ex 14 Plan Documents 0025
 20 ARTICLE IV 

beyond his Normal Retirement Age as defined in Section 4.1(a), (b) or (c) herein, 

may retire at any later date. The payment of Normal Retirement Benefits of such a 

Participant shall be postponed until the Participant actually retires and shall be calculated as provided in Section 4.5(c)(2). 

(2) Amount. The Postponed Retirement Benefit shall be the Actuarial Equivalent of the Participant’s Accrued Benefit based on the actuarial assumptions in 

Section 2.3(a)(4) up to age 70-1/2. 

(3) Suspendible Employment. This Section 4.5(c) shall not apply to a Participant who is employed in Suspendible Employment at Normal Retirement Age or 

thereafter. The Normal Retirement Benefit for such a Participant shall be computed 

as provided at Section 4.4(a) and Section 4.6(j) herein, and shall be paid to the 

Participant for each month the Participant is not in Suspendible Employment as 

provided at Section 4.6(a) herein. 

Section 4.6. Suspension of Pension. 

(a) Any Participant who is receiving benefits from the Fund and who engages in Suspendible Employment as defined in Section 4.6(c)(2) herein, will have their benefits suspended during each month of Suspendible Employment. 

(b) This Section 4.6 shall not apply to Participants who have attained age seventy and 

one-half (70-1/2) and are receiving pension benefits. 

(c) Definitions. 

(1) Suspension Period. The term "Suspension Period" as used herein shall 

mean the calendar month or period of consecutive calendar months for which a 

Participant is not entitled to the payment of pension benefits under Sections 4.6(a) 

and (b) herein because of the Participant's Suspendible Employment. 

(2) Suspendible Employment. Effective October 1, 2000, the term "Suspendible Employment" as used herein shall mean for Participants receiving Normal Retirement, or Early Retirement, or the 30-And-Out, or the 25-And-Out Benefits pursuant to the provisions herein, employment for fifty (50) or more Hours of Service 

during a calendar month as defined in 29 C.F.R. §§2530-200b-2(a)(1) or (2), and 

which employment, including employment as an employee, self-employed individual, supervising or management employee, is: 

(i) in the Industry as defined in Section 4.6(c)(3) herein, and 

(ii) in a trade or craft as defined in Section 4.6(c)(6) herein in which the 

Participant was employed at any time in Covered Employment, and 

(iii) in the geographic area covered by this Pension Plan as defined in Section 4.6(c)(4) herein, or in the geographic area from which pension benefits are 

File 14 Ex 14 Plan Documents 0026
 21 ARTICLE IV 

being received by the Participant pursuant to the terms of a Reciprocal Agreement as defined in Section 4.6(c)(5) herein, determined as of the time that the 

Participant’s pension benefit payments commenced or would have commenced 

if the Participant had not remained in or returned to Covered Employment. 

(3) For the purposes of Section 4.6(c)(2) herein, the term "Industry" includes 

any business activities of the types in which any Participants in the Pension Fund 

were employed in Covered Employment by Contributing Employers, at the time 

that a Participant's pension benefit payments commenced or would have commenced if the Participant had not remained in or returned to Covered Employment. 

(4) For the purpose of Section 4.6(c)(2) herein, "the geographic area covered 

by this Pension Plan", consists of every state in which Participants in this Pension 

Plan were engaged in Covered Employment for which contributions to this Pension 

Plan were required to be made by a Contributing Employer and the remainder of 

any Standard Metropolitan Statistical Area which falls in part within such state, 

determined as of the time that a Participant's pension benefit payments commenced 

or would have commenced if the Participant had not remained in or returned to 

Covered Employment. 

(5) For the purpose of Section 4.6(c)(2) herein, "the geographic area from 

which pension benefits are being received pursuant to the terms of a Reciprocal 

Agreement", consists of every state in which Participants in a Pension Plan (other 

than this Pension Plan) were engaged in Covered Employment for which contributions to that Pension Plan were required to be made and the remainder of any Standard Metropolitan Statistical Area which falls in part within such state and which 

Pension Plan is required to pay partial pension benefits to a Participant, determined 

as of the time that the Participant's partial pension benefits pursuant to the terms of 

a Reciprocal Agreement commenced or would have commenced if the Participant 

had not remained in or returned to Covered Employment. 

(6) For the purpose of Section 4.6(c)(2) herein, "in a trade or craft in which the 

Participant was employed at any time in Covered Employment" means employment 

which requires the retired Participant to either: 

(i) perform the same services he performed at any time the Participant was 

in Covered Employment, or 

(ii) use of the same skills he learned at any time he was in Covered Employment, or 

(iii) supervise other employees who perform the same services the Participant performed at any time he was in Covered Employment. 

(7) For the purposes of determining the number of a Participant's hours of Suspendible Employment, each hour of Suspendible Employment for which the Participant is paid, or entitled to payment, for the performance of duties for an employer, and each hour of Suspendible Employment for which the Participant is paid, 

File 14 Ex 14 Plan Documents 0027
 22 ARTICLE IV 

or entitled to payment, directly or indirectly, by an employer other than for the performance of duties, shall be taken into account. 

(d) No pension benefit payments shall be withheld under Section 4.6(a) herein unless 

during the first calendar month in which payments are withheld, the Participant is notified 

by at least first-class mail that his pension benefits are suspended. The notice shall include: 

(1) The specific reasons for suspension; 

(2) A general description and a copy of the provisions of this Section 4.6; 

(3) An explanation of the benefit suspension procedures described in Section 

4.6(h) herein; 

(4) A description of the procedure for filing the resumption of pension benefits 

notice required under Section 4.6(g) herein, together with copies of the prescribed 

form of notice; 

(5) A statement to the effect that applicable Department of Labor regulations 

may be found in §2530.203-3 of Title 29 of the Code of Federal Regulations; 

(6) Identification of the months included in the Suspension Period for which 

the Participant already received pension benefit payments and the amount of those 

payments; and 

(7) An explanation of the portion of the Participant's pension benefit payments, 

if any, that shall be withheld after the Suspension Period to offset any pension benefit payments the Participant received for months within the Suspension Period. 

(e) The amount of pension benefits paid to a Participant during a Suspension Period 

may be deducted from the pension benefits to which the Participant becomes entitled after 

the Suspension Period. However, except in the case of the initial payment described in 

Section 4.6(f) herein, the deduction cannot exceed for any one month twenty-five (25%) 

percent of the pension benefit payment which the Participant otherwise would be entitled 

to receive for that month but for the offset. The initial payment described in Section 4.6(f) 

herein is subject to offset without limitation. Notwithstanding any other provisions of this 

Pension Plan, in the event that the amount of pension benefits paid to the Participant during 

a Suspension Period cannot be recovered within a reasonable period of time by the offset 

provided herein, the Trustees, in their sole discretion, may require the Participant to make 

such additional payments until the repayment of pension benefits is completed, or may 

initiate appropriate legal proceedings against the Participant to recover the pension benefits, or may make such other arrangement with the Participant to provide for the repayment 

of the pension benefits within a reasonable period of time. The Trustees, in their sole 

discretion, may require that the repayment of the pension benefits paid to the Participant 

during a Suspension Period include interest calculated from the date the pension benefits 

were paid to the Participant, at the rate of interest determined by the Trustees. 

(f) Pension benefit payments to a Participant will resume no later than the first day of 

File 14 Ex 14 Plan Documents 0028
 23 ARTICLE IV 

the third calendar month after the later of (1) the last calendar month in the Suspension 

Period, or (2) the calendar month in which the Administrative Manager receives written 

notice from the Participant on the prescribed form that he is no longer employed in Suspendible Employment during a calendar month. The initial pension benefit payment upon 

resumption shall include the pension benefit payment scheduled to occur in the calendar 

month when pension benefit payments resume and any amounts withheld during the period 

between the cessation of Suspendible Employment and the resumption of the pension benefit payments, less any amounts which are subject to offset. 

 

(g) Each Participant subject to the provisions of Section 4.6(a) herein may be required 

by the Trustees to notify the Administrative Manager promptly on the prescribed form 

whenever he engages in any employment during any month, whether or not the employment is Suspendible Employment. The notice shall provide sufficient information to permit the Trustees to verify whether such employment requires suspension of pension benefit 

payments. The Trustees, in their sole discretion, may also request access to reasonable 

information for the purpose of verifying the nature or extent of such employment. The 

Trustees, in their sole discretion, may also require any Participant as a condition to receiving future pension benefit payments (1) to certify to the Trustees, at reasonable intervals, 

that he has not engaged in Suspendible Employment in excess of the limits prescribed in 

Section 4.6(e) herein, or (2) to provide, upon request, factual information sufficient to establish that any employment he is engaged in is not Suspendible Employment or does not 

exceed the limits prescribed in Section 4.6(e) herein. 

(h) A Participant may submit to the Trustees a written request for a determination of 

whether specific contemplated employment will cause suspension of his pension benefit 

payments. The Trustees, in their sole discretion, may limit the number of requests a Participant can make during a Plan Year where they determine that the Participant is abusing 

this determination procedure. The request for determination shall contain factual information sufficient to establish whether the specific contemplated employment shall cause a 

suspension of pension benefit payments. The Trustees shall make the requested determination within thirty (30) days after the receipt of the request, except that if the Trustees 

determine that additional information is necessary, this thirty (30) day period shall be extended until thirty (30) days after the requested information is provided by the Participant. 

If the Trustees determine that a Participant’s contemplated employment shall cause a suspension of pension benefit payments, the notice of their decision shall comply with the 

requirements of the claims denial procedures as provided in Section 8.12 herein, and the 

Participant may appeal from such a determination by following the review procedures provided in Section 8.13 herein. 

(i) If a Participant dies before the Trustees have fully recovered (by way of offset or 

otherwise) all pension benefit payments made to the Participant during any Suspension 

Period, the Trustees, in their sole discretion, may deduct from any pension benefits payable 

on account of or after the Participant’s death any such pension benefit payments not fully 

recovered, except, in the case of pension benefits due under the Qualified Joint and Survivor Benefit, or the Qualified Survivor Benefit, or the Ten Year Certain Benefit, subject to 

the twenty-five (25%) percent per month limitation provided in Section 4.6(e) herein. 

However, as provided in Section 4.6(e) herein, in the event that the amount of pension 

benefits paid to the Participant during a Suspension Period cannot be recovered within a 

File 14 Ex 14 Plan Documents 0029
 24 ARTICLE IV 

reasonable period of time by the offset provided therein, the Trustees, in their sole discretion, may require that the Participant’s estate, surviving Spouse, or other Beneficiary, make 

additional payments or other arrangements until the repayment of pension benefits is completed. 

(j) Upon the termination of employment at the expiration of a Suspension Period, the 

Participant shall be entitled to the reinstatement of the level of monthly pension benefits 

received prior to such Suspendible Employment as provided herein, subject to the offset as 

provided in Section 4.6(e) herein; however, pension benefits for the period of Credited 

Service earned between the beginning of such Suspendible Employment and the subsequent termination of such Suspendible Employment shall be computed on the basis of the 

appropriate Unit Multipliers and other conditions of this Pension Plan in effect at the time 

of the subsequent retirement. 

 

Section 4.7. Qualified Joint And Survivor Benefit.

(a) Eligibility.

(1) Unless the Participant and Spouse elect otherwise during the Election Period, as defined in Sections 9.4 and 9.5 herein, a Normal Retirement Pension Benefit, or Early Retirement Pension Benefit, or 25-And-Out Benefit, or 30-And-Out 

Benefit shall be paid in the form of a Qualified Joint and Survivor Benefit to the 

Participant and the Spouse. The Qualified Joint and Survivor Annuity for an unmarried Participant is a Single Life Pension Benefit. 

 

(2) A Spouse designated by a Participant eligible for a pension benefit under 

this Pension Plan, but whose pension has not commenced shall be eligible for Qualified Joint and Survivor Benefits upon the Participant's death during his Election 

Period, if: 

(i) Such designated Spouse and the Participant are married to each other on 

the date the Participant dies; and 

(ii) The Participant and Spouse did not reject the Qualified Joint and Survivor Benefit on the latest application which the Participant filed with the Administrative Manager during his Election Period. 

(b) Amount. The Qualified Joint and Survivor Benefit provides a benefit payable in 

the form of an annuity subject to the following conditions: 

(1) The benefits shall be payable commencing at the same time as otherwise 

described in Section 4.5 herein. 

(2) A Participant who is entitled to receive the Qualified Joint and Survivor 

Benefit, may, during the Election Period, elect among: 

(i) Option A. A benefit payable to the Participant during his lifetime, and 

fifty (50%) percent of such benefit shall be payable after his death to his Spouse, 

File 14 Ex 14 Plan Documents 0030
 25 ARTICLE IV 

if living, during her lifetime; or 

(ii) Option B. A benefit payable to the Participant during his lifetime, and 

seventy five (75%) percent of such benefit shall be payable after his death to 

his Spouse, if living, during her lifetime. This Option B is available only to a 

Participant who is eligible for and receives the Qualified Joint and Survivor 

Benefit on or after January 1, 2002; or 

(iii) Option C. A benefit payable to the Participant during his lifetime, and 

one hundred (100%) percent of such benefit shall be payable after his death to 

his Spouse, if living, during her lifetime. 

(3) In the event that a Participant is eligible for and receives the Qualified Joint 

and Survivor Benefit on or after August 1, 1991, but fails to file an election during 

the Election Period, he shall be deemed to have elected Option C as defined in 

Section 4.7(b)(2)(iii) herein. 

(4) The reduction factors, if any, applicable to the amount of benefits payable 

under the Qualified Joint and Survivor Benefit shall be the Actuarial Equivalent of 

the pension benefit as provided in Section 2.3. 

Section 4.8. Qualified Survivor Benefit. 

(a) Eligibility. The Spouse of a Participant shall be eligible for the Qualified Survivor 

Benefit if such Spouse and the Participant were married to each other on the date the Participant dies, and such Spouse files a completed application with the Administrative Manager, and the Participant at the date of death has met one of the following eligibility provisions: 

(1) For a Participant who has reached Normal Retirement Age, Early Retirement Age or who has satisfied the eligibility criteria for a 25-And-Out Benefit in 

accordance with Section 4.12, the Spouse of such a Participant shall be entitled to 

the Qualified Survivor Benefit as of the date of the Participant's death if the Spouse 

meets all of the other eligibility requirements contained in Section 4.8(a) herein. 

(2) For a Participant who has achieved Vested Status, the Spouse of such a Participant shall be entitled to the Qualified Survivor Benefit as of the Participant's 

Earliest Retirement Age if the Spouse meets all of the other eligibility requirements 

contained in Section 4.8(a) herein. 

(b) Amount.

(1) The amount of the Qualified Survivor Benefit paid to the Spouse of a Participant who dies after attaining his Earliest Retirement Age shall be the same as 

the amount of the Participant's survivorship benefit under Option A of the Qualified 

Joint and Survivor Benefit as provided at Section 4.7(b)(2)(i) herein if the Participant died prior to August 1, 1991, or under Option C of the Qualified Joint and 

Survivor Benefit as provided at Section 4.7(b)(2)(iii) herein if the Participant died 

File 14 Ex 14 Plan Documents 0031
 26 ARTICLE IV 

on or after August 1, 1991, assuming that the Participant had elected the Qualified 

Joint and Survivor Benefit and retired on the day just before the day on which the 

Participant died. Such Qualified Survivor Benefit shall be payable to the Spouse 

as long as he or she lives. The actual age of the Spouse at the time eligible for the 

benefit shall be utilized to determine the joint and survivor factor. 

(2) The amount of the Qualified Survivor Benefit paid to the Spouse of a Participant who dies prior to attaining his Earliest Retirement Age, and who is otherwise eligible for the receipt of such benefit under Section 4.8(b)(2) herein, shall be 

as follows: 

(i) reduced for early commencement pursuant to Section 4.4(b) herein; 

(ii) The Earliest Retirement Age for the Participant shall be assumed to determine the joint and survivor factor; and 

(iii) The actual age of the Spouse at the time eligible for the benefit shall be 

utilized to determine the joint and survivor factor. 

Section 4.9. Ten Year Certain Benefit. 

(a) Eligibility.

(1) A Participant who is eligible to receive a pension may elect to receive the 

payment of the benefits under the Ten Year Certain Benefit. 

(2) To elect the Ten Year Certain Benefit, the Participant must designate a Beneficiary during the Election Period as defined in Section 8.5 herein, as follows: 

(i) The Participant's Spouse - The Spouse must execute a written waiver 

of the receipt of the Qualified Joint and Survivor Benefit as provided in Section 

8.3 herein, and agree in writing, in the form required by the Trustees as provided 

in Section 8.3 herein, to elect the Ten Year Certain Benefit; or, 

(ii) Any other person - If at the date of retirement the Participant is married, 

said Spouse must execute a written waiver of the Qualified Joint and Survivor 

Benefit as provided in Section 8.3 herein, and agree in writing, in the form required by the Trustees as provided in Section 8.3 herein, to waive the election 

to receive any benefits under this Pension Plan; or, 

(iii) The Participant's estate - If at the date of retirement the Participant is 

married, said Spouse must execute a written waiver of the Qualified Joint and 

Survivor Benefit as provided in Section 8.3 herein, and agree in writing, in the 

form required by the Trustees as provided in Section 8.3 herein, to waive the 

election to receive any benefits under this Pension Plan. 

(3) The designation of a Beneficiary may be changed by the Participant following retirement, at any time, by requesting the change of the Beneficiary in writing 

File 14 Ex 14 Plan Documents 0032
 27 ARTICLE IV 

and in the form prescribed by the Trustees. However, in the event that the Participant is married, said Spouse must agree in writing, in the form prescribed by the 

Trustees, to the change of a Beneficiary, and if the Spouse does not agree to the 

change of a Beneficiary then the requested change of a Beneficiary shall be void. 

(b) Amount. The amount of benefits payable under the Ten Year Certain Benefit 

shall be the Actuarial Equivalent of the pension benefit as provided in Section 2.3(a)(4) 

herein. If the Participant dies before receiving one hundred twenty (120) monthly payments, the payments shall be continued to his living Beneficiary at the same amount until 

the number of payments to both the Participant and the Beneficiary shall total one hundred 

twenty (120). If the Participant is alive upon the payment of the one hundred twentieth 

(120th) payment, the Participant shall continue to receive the same amount of pension benefit for his lifetime, and upon his death all payments shall cease. In the event of the death 

of the Beneficiary while receiving the Ten Year Certain Benefit, any remaining payments 

shall be made to the Beneficiary's estate as monthly payments or, to the extent permitted 

for lump sum payments during the period the Plan is in critical status as defined in Section 

8.16(d), in a lump sum based on the actuarial equivalent in Section 2.3(b) herein. In the 

event that the Beneficiary predeceases the Participant, and the Participant dies prior to receiving one hundred twenty (120) monthly payments, any remaining payments shall be 

made to the Participant's estate in monthly payments or in a lump sum based on the actuarial equivalent in Section 2.3(b) herein. 

Section 4.10. Single Life Pension Benefit. A monthly benefit payable during the Participant’s 

lifetime and ceasing at the Participant’s death. This is also called a Straight Life Annuity. 

Section 4.11. 30-And-Out Benefit. 

(a) Eligibility. 

(1) A Participant who meets the eligibility requirements stated in this Section 

4.11(a) on or after September 1, 1992 may elect to receive the payment of benefits 

at any age under the 30-And-Out Benefit. Participants of New Employers are not 

eligible for benefit accruals under this Section for service with the New Employer 

as a New Employer. 

(2) To elect the 30-And-Out Benefit, a Participant must meet the following eligibility requirements: 

(i) The Participant must earn at least thirty (30) Years of Future Credited 

Service as defined at Section 4.1(b)(2) herein, subject to the maximum Years 

of Service provisions provided at Section 4.1(b)(3) herein, since the Participant’s last Break In Service Date; and 

(ii) Past Credited Service, as defined at Section 4.1(b)(1) herein, shall not 

be applicable in determining a Participant’s eligibility for the 30-And-Out Benefit. 

File 14 Ex 14 Plan Documents 0033
 28 ARTICLE IV 

(b) Amount. 

(1) The amount of benefits payable under the 30-And-Out Benefit shall be the 

Accrued Benefit payable to the Participant as provided at Section 2.1 herein, except, 

if greater, as provided otherwise at Sections 4.11(c), (d), (e) and (f) herein. 

(2) A Participant covered by a contribution rate that provided any 30-And-Out 

Benefit described in Sections 4.11(c), (d), (e) or (f) prior to August 1, 2008, but 

whose contribution rate did not reach $225.00 or greater by December 31, 2008, 

shall only be entitled to receive the pro-rata portion of the benefit for service earned 

prior to August 1, 2008, as defined in Section 2.1(d) if all applicable eligibility 

requirements are met. 

(3) For any portion of the benefits under Section 4.11(b), (c), (d), (e) or (f) 

earned prior to August 1, 2008, no early retirement reductions apply if such Participant was eligible for the 30-And-Out Pension on February 1, 2011 or if the Participant became eligible for the 30_And-Out Pension after February 1, 2011, was age 

fifty-five (55) or older and is covered under the Preferred Schedule of the Rehabilitation Plan. For all other portions of the benefits under Section 4.11(b), (c), (d), 

(e) or (f), early retirement reductions in accordance with Section 4.4(b) are applicable. 

(4) Effective with the date that a Participant becomes covered under the Default 

Schedule of the Rehabilitation Plan, any benefit that he is eligible for under Section 

4.11(b), (c), (d), (e) or (f) shall be frozen at that point in an amount equal to the prorata share as defined in Section 2.1(d).

(5) Except as otherwise provided in Section 4.11(a) herein, all terms and conditions provided in this Pension Plan in regard to the calculation and payment of 

the Accrued Benefit to a Participant shall be applicable to the determination of the 

30-And-Out Benefit. 

(c) $2,000 Monthly 30-And-Out Benefit. 

(1) A Participant who meets the eligibility requirements stated in this Section 

4.11(c) on or after April 1, 1993, and whose Retirement Date is on or after November 1, 1993, may elect to receive the payment of benefits at any age under the 

$2,000 Monthly 30-And-Out Benefit. Participants of New Employers are not eligible for benefit accruals described in this Section for service with the New Employer as a New Employer. 

(2) To elect the $2,000 Monthly 30-And-Out Benefit, a Participant must meet 

the following eligibility requirements: 

(i) The Participant must earn at least thirty (30) Years of Future Credited 

Service as defined at Section 4.1(b)(2) herein, during which contributions were 

required on the Participant’s behalf for at least twenty-five (25) Years of Future 

File 14 Ex 14 Plan Documents 0034
 29 ARTICLE IV 

Credited Service at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, including at least one (1) contribution required on the Participant’s behalf at the 

contribution rate of $106.00 per week; and 

(ii) The Participant must have had contributions made on the Participant’s 

behalf for at least five (5) years at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, out of the eight (8) continuous years (without a one (1) calendar 

year break in contributions) immediately prior to attaining eligibility for the 

$2,000 Monthly 30-And-Out Benefit. For the purpose of this Section 

4.11(c)(2)(ii) only, the requirement for five (5) "Years of Contributions" shall 

mean that contributions were required on behalf of the Participant at the highest 

contribution rate schedule provided by the National Master Freight Agreement 

and the Supplemental Agreements thereto, for at least a total of two hundred 

(200) weeks in the five (5) years out of the eight (8) years immediately prior to 

attaining eligibility for the $2,000 Monthly 30-And-Out Benefit; and 

(iii) Past Credited Service, as defined at Section 4.1(b)(1) herein, shall not 

be applicable in determining a Participant’s eligibility for the $2,000 Monthly 

30-And-Out Benefit. 

(iv) Casual Credited Service, requiring contributions on a daily basis, shall 

not be applicable in determining the Future Credited Service, as defined at Section 4.1(b)(2) herein, earned by a Participant at the highest contribution rate 

schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto. 

(3) Amount. 

(i) The amount of benefit payable under the 30-And-Out Benefit on the 

date when first eligible shall be the monthly benefit of two thousand ($2,000.00) 

dollars. 

(ii) A Participant who attains Normal Retirement Age and meets the eligibility requirements for the $2,000 Monthly 30-And-Out Benefit provided in this 

Section 4.11(c), shall receive additional Unit Multiplier based benefit accruals 

as determined in accordance with Appendix A for Years of Future Credited 

Service earned on and after the later of November 1, 1993 or the attainment of 

Normal Retirement Age. 

(4) The $2,000 Monthly 30-And-Out Benefit provided in this Section 4.11(c) 

shall be effective for a Participant of any Employer as of the date the Employer 

contributed at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, and contributions 

are required on such Participant’s behalf at the contribution rate of $106.00 per 

week by December 31, 1997. However, in the event such an Employer does not 

File 14 Ex 14 Plan Documents 0035
 30 ARTICLE IV 

attain the contribution rate of $106.00 per week by December 31, 1997, the Participants of such an Employer shall not be eligible for the $2,000 Monthly 30-AndOut Benefit. Provided further, however in the event that such an Employer does 

attain the contribution rate of $106.00 effective on a date during the period of January 1, 1996 through December 31, 1997, the Participants of such an Employer 

shall be permitted to "opt out" of eligibility for the $2,000 Monthly 30-And-Out 

Benefit. The request to "opt out" of eligibility for the $2,000 Monthly 30-And-Out 

Benefit must be submitted to the Fund in writing, and in the form and pursuant to 

the Rules and Regulations as provided by Section 4.8 of the Trust Agreement, prescribed by the Trustees. 

(5) In no event shall a Participant, who otherwise meets the eligibility requirements provided in this Section 4.11(c), be eligible for the $2,000 Monthly 30-AndOut Benefit if the Employer(s) required to make contributions on the Participant’s 

behalf at the contribution rate of $106.00 per week or higher, voluntarily terminates 

its participation in this Pension Fund prior to the Participant’s Retirement Date, or 

the Employer(s) reduces the contribution rate at any time below $106.00 per week. 

(6) An Employer shall be considered to have made contributions at the said 

highest contribution rate schedule if: 

(i) The Employer is required to make the weekly contribution rate of 

$106.00, on or after November 1, 1993 and prior to December 31, 1997, and 

the Employer falls into one of the following two categories: 

(A) The Employer previously was required to make contributions at the 

weekly contribution rate of at least $98.00 for twelve (12) months, and subsequently attains the weekly contribution rate of $106.00; or 

(B) The Employer previously was required to make contributions at the 

weekly contribution rate of at least $92.00 but less than $98.00, for twelve 

(12) months, and subsequently attains the weekly contribution rate of 

$106.00, and contributions are made at the $106.00 weekly contribution rate 

for at least twelve (12) months prior to the Participant’s Retirement Date. 

(ii) The Employer followed the said highest contribution rate schedule for 

the weekly contribution rates of less than $92.00 and subsequently attains an 

equivalent weekly contribution rate history of the highest contribution rate 

schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto. 

(d) $2,500 Monthly 30-And-Out Benefit. 

(1) A Participant who meets the eligibility requirements stated in this Section 

4.11(d) on or after April 1, 1996, may elect to receive the payment of benefits at 

any age under the $2,500 Monthly 30-And-Out Benefit. Participants of New Employers are not eligible for benefit accruals under this Section for service with the 

New Employer as a New Employer. 

File 14 Ex 14 Plan Documents 0036
 31 ARTICLE IV 

(2) To elect the $2,500 Monthly 30-And-Out Benefit, a Participant must meet 

the following eligibility requirements: 

(i) The Participant must earn at least thirty (30) Years of Future Credited 

Service as defined at Section 4.1(b)(2) herein, during which contributions were 

required on the Participant’s behalf for at least twenty-five (25) Years of Future 

Credited Service at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, including at least one (1) contribution required on the Participant’s behalf at the 

contribution rate of $134.00 per week, subject to the maximum Years of Service 

provisions provided at Section 4.1(b)(3) herein, since the Participant’s last 

Break In Service Date; and 

(ii) The Participant must have had contributions made on the Participant’s 

behalf for at least five (5) years at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, out of the eight (8) continuous years (without a one (1) calendar 

year break in contributions) immediately prior to attaining eligibility for the 

$2,500 Monthly 30-And-Out Benefit. For the purpose of this Section 

4.11(d)(2)(ii) only, the requirement for five (5) "Years of Contributions" shall 

mean that contributions were required on behalf of the Participant at the highest 

contribution rate schedule provided by the National Master Freight Agreement 

and the Supplemental Agreements thereto, for at least a total of two hundred 

(200) weeks in the five (5) years out of the eight (8) years immediately prior to 

attaining eligibility for the $2,500 Monthly 30-And-Out Benefit; and 

(iii) Past Credited Service, as defined at Section 4.1(b)(1) herein, shall not 

be applicable in determining a Participant’s eligibility for the $2,500 Monthly 

30-And-Out Benefit; and 

(iv) Casual Credited Service, requiring contributions on a daily rate, shall not be 

applicable in determining the Future Credited Service, as defined at Section 

4.1(b)(2) herein, earned by a Participant at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental 

Agreements thereto. 

(3) Amount. 

(i) The amount of benefit payable under the $2,500 Monthly 30-And-Out 

Benefit shall be two thousand five hundred ($2,500.00) dollars on the date first 

eligible, plus an additional Unit Multiplier based benefit accruals as determined 

in accordance with Appendix A for each year of Future Credited Service earned 

after the date the Participant is first eligible for the benefit. 

(ii) Except as otherwise provided in this Section 4.11(d), all terms and conditions provided in this Pension Plan in regard to the calculation and payment 

of the Accrued Benefit to a Participant shall be applicable to the determination 

File 14 Ex 14 Plan Documents 0037
 32 ARTICLE IV 

of the $2,500 Monthly 30-And-Out Benefit. 

(4) The $2,500 Monthly 30-And-Out Benefit provided in this Section 4.11(d) 

shall be effective for a Participant of any Employer as of the date the Employer 

contributed at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, and contributions 

are required on such Participant’s behalf at the contribution rate of $134.00 per 

week, and the Employer previously met the contribution rate requirements for the 

$2,000 Monthly 30-And-Out Benefit provided at Section 4.11(c)(4) herein, and the 

contribution rate requirements for the $2,000 Monthly 30-And-Out Benefit provided at Section 4.11(c)(4) herein, and the contribution rate requirements for the 

$1,500 Monthly 25-And-Out Benefit provided at Section 4.12(c)(4) herein. 

(5) In no event shall a Participant who otherwise meets the eligibility requirements provided in this Section 4.11(d), be eligible for the $2,500 Monthly 30-AndOut Benefit if the Employer(s) required to make contributions on the Participant’s 

behalf at the contribution rate of $134.00 per week or higher, voluntarily terminates 

its participation in this Pension Fund prior to the Participant’s Retirement Date, or 

the Employer(s) reduces the contribution rate at any time below $134.00 per week. 

(e) $3,000 Monthly 30-And-Out Benefit. 

(1) A Participant who meets the eligibility requirements stated in this Section 

4.11(e) on or after April 1, 1997, may elect to receive the payment of benefits at 

any age under the $3,000 Monthly 30-And-Out Benefit. Participants of New Employers are not eligible for benefit accruals under this Section for service with the 

New Employer as a New Employer. 

(2) To elect the $3,000 Monthly 30-And-Out Benefit, a Participant must meet 

the following eligibility requirements: 

(i) The Participant must earn at least thirty (30) Years of Future Credited 

Service as defined at Section 4.1(b)(2) herein, during which contributions were 

required on the Participant’s behalf for at least twenty-five (25) Years of Future 

Credited Service at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, including at least one (1) contribution required on the Participant’s behalf at a 

contribution rate of $144.00 per week or higher, subject to the maximum Years 

of Service provisions provided at Section 4.1(b)(3) herein, since the Participant’s last Break in Service Date; and 

(ii) The Participant must have had contributions made on the Participant’s 

behalf for at least five (5) years at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, out of the eight (8) continuous years (without a one (1) calendar 

year break in contributions) immediately prior to attaining eligibility for the 

$3,000 Monthly 30-And-Out Benefit. For the purpose of this Section 

4.11(e)(2)(ii) only, the requirement for five (5) "Years of Contributions" shall 

File 14 Ex 14 Plan Documents 0038
 33 ARTICLE IV 

mean that contributions were required on behalf of the Participant at the highest 

contribution rate schedule provided by the National Master Freight Agreement 

and the Supplemental Agreements thereto, for at least a total of two hundred 

(200) weeks in the five (5) years out of the eight (8) years immediately prior to 

attaining eligibility for the $3,000 Monthly 30-And-Out Benefit; and 

(iii) Past Credited Service, as defined at Section 4.1(b)(1) herein, shall not 

be applicable in determining a Participant’s eligibility for the $3,000 Monthly 

30-And-Out Benefit; and 

(iv) Casual Credited Service, requiring contributions on a daily rate, shall 

not be applicable in determining the Future Credited Service, as defined at Section 4.1(b)(2) herein, earned by a Participant at the highest contribution rate 

schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto. 

(3) Amount. 

(i) The amount of benefits payable under the $3,000 Monthly 30-And-Out 

Benefit shall be three thousand ($3,000.00) dollars on the date first eligible, 

plus an additional monthly benefit of one hundred ($100.00) dollars per month 

for each year of Future Credited Service earned at the contribution rate of 

$14.00 per week or higher after the date the Participant is first eligible for the 

benefit. 

(ii) Except as otherwise provided in this Section 4.11(e), all terms and conditions provided in this Pension Plan in regard to the calculation and payment 

of the Accrued Benefit to a Participant shall be applicable to the determination 

of the $3,000 Monthly 30-And-Out Benefit. 

(4) The $3,000 Monthly 30-And-Out Benefit provided in this Section 4.11(e) 

shall be effective for a Participant of any Employer as of the date the Employer 

contributed at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, and contributions 

are required on such Participant’s behalf at the contribution rate of $144.00 per 

week or higher, and the Employer previously met the contribution rate requirements 

for the $2,000 Monthly 30-And-Out Benefit provided at Section 4.11(c)(4) herein, 

and the contribution rate requirements for the $1,500 Monthly 25-And-Out Benefit 

provided at Section 4.12(c)(4) herein. 

(5) In no event shall a Participant who otherwise meets the eligibility requirements provided in this Section 4.11(e), be eligible for the $3,000 Monthly 30-AndOut Benefit if the Employer(s) required to make contributions on the Participant’s 

behalf at the contribution rate of $144.00 per week or higher, voluntarily terminates 

its participation in this Pension Fund prior to the Participant’s Retirement Date, or 

the Employer(s) reduces the contribution rate at any time below $144.00 per week. 

File 14 Ex 14 Plan Documents 0039
 34 ARTICLE IV 

(f) $3,500 Monthly 30-And-Out Benefit. 

(1) A Participant who meets the eligibility requirements stated in this Section 

4.11(f) on or after April 1, 1997, may elect to receive the payment of benefits at 

any age under the $3,500 Monthly 30-And-Out Benefit. Participants of New Employers are not eligible for benefit accruals under this Section for service with the 

New Employer as a New Employer. 

(2) To elect the $3,500 Monthly 30-And-Out Benefit, a Participant must meet 

the following eligibility requirements: 

(i) The Participant must earn at least thirty (30) Years of Future Credited 

Service as defined at Section 4.1(b)(2) herein, during which contributions were 

required on the Participant’s behalf for at least twenty-five (25) Years of Future 

Credited Service at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, including at least one (1) contribution required on the Participant’s behalf at the 

contribution rate of $166.00 per week, subject to the maximum Years of Service 

provisions provided at Section 4.1(b)(3) herein, since the Participant’s last 

Break In Service Date; and 

(ii) The Participant must have had contributions made on the Participant’s 

behalf for at least five (5) years at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, out of the eight (8) continuous years (without a one (1) calendar 

year break in contributions) immediately prior to attaining eligibility for the 

$3,500 Monthly 30-And-Out Benefit. For the purpose of this Section 

4.11(f)(2)(ii) only, the requirement for five (5) "Years of Contributions" shall 

mean that contributions were required on behalf of the Participant at the highest 

contribution rate schedule provided by the National Master Freight Agreement 

and the Supplemental Agreements thereto, for at least a total of two hundred 

(200) weeks in the five (5) years out of the eight (8) years immediately prior to 

attaining eligibility for the $3,500 Monthly 30-And-Out Benefit; and 

(iii) The Participant must attain age fifty-five (55); and 

(iv) Past Credited Service, as defined at Section 4.1(b)(1) herein, shall not 

be applicable in determining a Participant’s eligibility for the $3,500 Monthly 

30-And-Out Benefit; and 

(v) Casual Credited Service, requiring contributions on a daily rate, shall 

not be applicable in determining the Future Credited Service, as defined at Section 4.1(b)(2) herein, earned by a Participant at the highest contribution rate 

schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto. 

File 14 Ex 14 Plan Documents 0040
 35 ARTICLE IV 

(3) Amount. 

(i) The amount of benefits payable under the $3,500 Monthly 30-And-Out 

Benefit shall be three thousand five hundred ($3,500.00) dollars on the date first 

eligible plus an additional benefit of one hundred ($100.00) dollars per month 

for each year of Future Credited Service earned at the contribution rate of 

$166.00 per week or higher after the date the Participant first becomes eligible 

for the benefit. 

(ii) Except as otherwise provided in this Section 4.11(f), all terms and conditions provided in this Pension Plan in regard to the calculation and payment 

of the Accrued Benefit to a Participant shall be applicable to the determination 

of the $3,500 Monthly 30-And-Out Benefit. 

(4) The $3,500 Monthly 30-And-Out Benefit provided in this Section 4.11(f) 

shall be effective for a Participant of any Employer as of the date the Employer 

contributed at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, and contributions 

are required on such Participant’s behalf at the contribution rate of $166.00 per 

week, and the Employer previously met the contribution rate requirements for the 

$2,000 Monthly 30-And-Out Benefit provided at Section 4.11(c)(4) herein, and the 

contribution rate requirements for the $1,500 Monthly 25-And-Out Benefit provided at Section 4.11(c)(4) herein. 

(5) In no event shall a Participant who otherwise meets the eligibility requirements provided in this Section 4.11(f), be eligible for the $3,500 Monthly 30-AndOut Benefit if the Employer(s) required to make contributions on the Participant’s 

behalf at the contribution rate of $166.00 per week, voluntarily terminates its participation in this Pension Fund prior to the Participant’s Retirement Date, or the 

Employer(s) reduces the contribution rate at any time below $166.00 per week. 

Section 4.12. 25-And-Out Benefit. 

(a) Eligibility. 

(1) A Participant who meets the eligibility requirements stated in this Section 

4.12(a) on or after April 1, 1995 may elect to receive the payment of benefits at any 

age under the 25-And-Out Benefit. Participants of New Employers are not eligible 

for benefit accruals under this Section for service with the New Employer as a New 

Employer. 

(2) To elect the 25-And-Out Benefit, a Participant must meet the following eligibility requirements: 

(i) The Participant must earn at least twenty-five (25) years of Future Credited Service as defined at Section 4.1(b)(2) herein, subject to the maximum 

Years of Service provisions provided at Section 4.1(b)(3) herein, since the Participant’s last Break In Service Date; and 

File 14 Ex 14 Plan Documents 0041
 36 ARTICLE IV 

(ii) Past Credited Service, as defined at Section 4.1(b)(1) herein, shall not 

be applicable in determining a Participant’s eligibility for the 25-And-Out Benefit. 

(b) Amount. 

(1) The amount of benefits payable under the 25-And-Out Benefit shall be the 

Accrued Benefit payable to the Participant as provided at Section 2.1 herein, except, 

if greater, as provided otherwise at Section 4.12(c), (d), (e) and (f) herein. 

(2) A Participant covered by a contribution rate that provided any 25-And-Out 

Benefit described in Sections 4.12(c), (d), (e) or (f) prior to August 1, 2008, but 

whose contribution rate did not reach $225.00 or greater by December 31, 2008, 

shall only be entitled to receive the pro-rata portion of the benefit for service earned 

prior to August 1, 2008, as defined in Section 2.1(d) if all applicable eligibility 

requirements are met. 

(3) For any portion of the benefits under Section 4.12(b), (c), (d), (e) or (f) 

earned prior to August 1, 2008, no early retirement reductions apply if such Participant was eligible for the 25_And_Out Pension on February 1, 2011, or if the Participant became eligible for the 25-And_out Pension after February 1, 2011, was 

age fifty-five (55) or older and is covered under the Preferred Schedule of the Rehabilitation Plan. For all other portions of the benefits under Section 4.12(b), (c), 

(d), (e) or (f), early retirement reductions in accordance with Section 4.4(b) are 

applicable 

(4) Effective with the date that a Participant becomes covered under the Default 

Schedule of the Rehabilitation Plan, any benefit that he is eligible for under Section 

4.12(b), (c), (d), (e) or (f) shall be frozen at that point in an amount equal to the prorata share as defined in Section 2.1(d).

(5) Except as otherwise provided in Section 4.12(a) herein, all terms and conditions provided in this Pension Plan in regard to the calculation and payment of 

the Accrued Benefit to a Participant shall be applicable to the determination of the 

25-And-Out Benefit. 

(c) $1,500 Monthly 25-And-Out Benefit. 

 

(1) A Participant who meets the eligibility requirements stated in this Section 

4.12(c) on or after April 1, 1994, and whose Retirement Date is on or after September 1, 1994, may elect to receive the payment of benefits at any age under the 

$1,500 Monthly 25-And-Out Benefit. Participants of New Employers are not eligible for benefit accruals under this Section for service with the New Employer as 

a New Employer. 

(2) To elect the $1,500 Monthly 25-And-Out Benefit, a Participant must meet 

the following eligibility requirements: 

File 14 Ex 14 Plan Documents 0042
 37 ARTICLE IV 

(i) The Participant must earn at least twenty-five (25) Years of Future Credited Service as defined at Section 4.1(b)(2) herein, during which contributions 

were required on the Participant’s behalf for at least twenty (20) Years of Future 

Credited Service at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, including at least one (1) contribution required on the Participant’s behalf at the 

contribution rate of $116.00 per week, subject to the maximum Years of Service 

provisions provided at Section 4.1(b)(3) herein, since the Participant’s last 

Break In Service Date; and 

(ii) The Participant must have had contributions made on the Participant’s 

behalf for at least three (3) years at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, out of the six (6) continuous years (without a one (1) calendar 

year break in contributions) immediately prior to attaining eligibility for the 

$1,500 Monthly 25-And-Out Benefit. For the purpose of this Section 

4.12(c)(2)(ii) only, the requirement for three (3) "Years of Contributions" shall 

mean that contributing were required on behalf of the Participant at the highest 

contribution rate schedule provided by the National Master Freight Agreement 

and the Supplemental Agreements thereto, for at least a total of one hundred 

twenty (120) weeks in the three (3) years out of the five (5) years immediately 

prior to attaining eligibility for the $1,500 Monthly 25-And-Out Benefit; and 

 

(iii) Past Credited Service, as defined at Section 4.1(b)(1) herein, shall not 

be applicable in determining a Participant’s eligibility for the $1,500 Monthly 

25-And-Out Benefit; and 

(iv) Casual Credited Service, requiring contributions on a daily rate, shall 

not be applicable in determining the Future Credited Service, as defined at Section 4.1(b)(2) herein, earned by a Participant at the highest contribution rate 

schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto. 

(3) Amount. 

(i) The amount of benefit payable under the $1,500 Monthly 25-And-Out 

Benefit shall be one thousand five hundred ($1,500.00) dollars on the date first 

eligible. This benefit amount does not increase for additional years of Future 

Credited Service beyond the date when first eligible. 

(ii) Except as otherwise provided in this Section 4.12(c), all terms and conditions provided in this Pension Plan in regard to the calculation and payment 

of the Accrued Benefit to a Participant shall be applicable to the determination 

of the $1,500 Monthly 25-And-Out Benefit. 

(4) The $1,500 Monthly 25-And-Out Benefit provided in this Section 4.12(c) 

File 14 Ex 14 Plan Documents 0043
 38 ARTICLE IV 

shall be effective for a Participant of an Employer as of the date the Employer contributed at the highest contribution rate schedule provided by the National Master 

Freight Agreement and the Supplemental Agreements thereto, and contributions 

are required on such Participant’s behalf at the contribution rate of $116.00 per 

week by December 31, 1998. However, in the event such an Employer does not 

attain the contribution rate of $116.00 per week by December 31, 1998, the Participants of such an Employer shall not be eligible for the $1,500 Monthly 25-AndOut Benefit. Provided further, however, in the event that such an Employer does 

attain the contribution rate of $116.00 effective on a date during the period of January 1, 1997 through December 31, 1998, the Participants of such an Employer 

shall be permitted to "opt out" of eligibility for the $1,500 Monthly 25-And-Out 

Benefit. The request to "opt out" of eligibility for the $1,500 Monthly 25-And-Out 

Benefit must be submitted to the Fund in writing, and in the form and pursuant to 

the Rules and Regulations as provided in Section 4.8 of the Trust Agreement, prescribed by the Trustees. 

(5) In no event shall a Participant, who otherwise meets the eligibility requirements provided in this Section 4.12(c), be eligible for the $1,500 Monthly 25-AndOut Benefit if the Employer(s) required to make contributions on the Participant’s 

behalf at the contribution rate of $116.00 per week or higher, voluntarily terminates 

its participation in this Pension Fund prior to the Participant’s Retirement Date, or 

the Employer(s) reduces the contribution rate at any time below $116.00 per week. 

(6) An Employer shall be considered to have made contributions at the said 

highest contribution rate schedule if: 

(i) The Employer is required to make the weekly contribution rate of 

$116.00, on or after September 1, 1994 and prior to December 31, 1998, and 

the Employer falls into one of the following two categories: 

(A) The Employer previously was required to make contributions at the 

weekly contribution rate of at least $106.00 for twelve (12) months, and 

subsequently attains the weekly contribution rate of $116.00; or 

(B) The Employer previously was required to make contributions at the 

weekly contribution rate of at least $98.00 but less than $106.00, for twelve 

(12) months, and subsequently attains the weekly contribution rate of 

$116.00, and contributions are made at the $116.00 weekly contribution rate 

for at least twelve (12) months prior to the Participant’s Retirement Date. 

(ii) The Employer followed the said highest contribution rate schedule for 

the weekly contribution rates of less than $98.00 and subsequently attains the 

weekly contribution rate of $116.00 and the Employer’s contribution rate history is comparable with the contribution rate history of the highest contribution 

rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto. 

File 14 Ex 14 Plan Documents 0044
 39 ARTICLE IV 

(d) $2,000 Monthly 25-And-Out Benefit (I). 

(1) A Participant who meets the eligibility requirements stated in this Section 

4.12(d) on or after April 1, 1996, may elect to receive the payment of benefits at 

any age under this $2,000 Monthly 25-And-Out Benefit (I). Participants of New 

Employers are not eligible for benefit accruals under this Section for service with 

the New Employer as a New Employer. 

(2) To elect the $2,000 Monthly 25-And-Out Benefit (I), a Participant must 

meet the following eligibility requirements: 

(i) The Participant must earn at least twenty-five (25) Years of Future Credited Service as defined at Section 4.1(b)(2) herein, during which contributions 

were required on the Participant’s behalf for at least twenty (20) Years of Future 

Credited Service at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, including at least one (1) contribution required on the Participant’s behalf at the 

contribution rate of $134.00 per week, subject to the maximum Years of Service 

provisions provided at Section 4.1(b)(3) herein, since the Participant’s last 

Break In Service Date; and 

(ii) The Participant must have had contributions made on the Participant’s 

behalf for at least three (3) years at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, out of the six (6) continuous years (without a one (1) calendar 

year break in contributions) immediately prior to attaining eligibility for the 

$2,000 Monthly 25-And-Out Benefit (I). For the purpose of this Section 

4.12(d)(2)(ii) only, the requirement for three (3) "Years of Contributions" shall 

mean that contributions were required on behalf of the Participant at the highest 

contribution rate schedule provided by the National Master Freight Agreement 

and the Supplemental Agreements thereto, for at least a total of one hundred 

twenty (120) weeks in the three (3) years out of the six (6) years immediately 

prior to attaining eligibility for the $2,000 Monthly 25-And-Out Benefit (I); and 

(iii) Past Credited Service, as defined at Section 4.1(b)(1) herein, shall not 

be applicable in determining a Participant’s eligibility for the $2,000 Monthly 

25-And-Out Benefit (I); and 

(iv) Casual Credited Service, requiring contributions on a daily rate, shall 

not be applicable in determining the Future Credited Service, as defined at Section 4.1(b)(2) herein, earned by a Participant at the highest contribution rate 

schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto. 

(3) Amount. 

(i) The amount of benefits payable under this $2,000 Monthly 25-And-Out 

Benefit (I) shall be two thousand ($2,000.00) dollars on the date first eligible, 

File 14 Ex 14 Plan Documents 0045
 40 ARTICLE IV 

plus an additional benefit of one hundred ($100.00) dollars per month for each 

year of the next five (5) Years of Future Credited Service earned at the contribution rate of $134.00 per week after the date the Participant first becomes eligible for this benefit. 

(ii) Except as otherwise provided in this Section 4.12(d), all terms and conditions provided in this Pension Plan in regard to the calculation and payment 

of the Accrued Benefit to a Participant shall be applicable to the determination 

of the $2,000 Monthly 25-And-Out Benefit (I). 

(4) The $2,000 Monthly 25-And-Out Benefit provided in this Section 4.12(d) 

shall be effective for a Participant of any Employer as of the date the Employer 

contributed at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, and contributions 

are required on such Participant’s behalf at the contribution rate of $134.00, and the 

Employer previously met the contribution rate requirements for the $2,000 Monthly 

30-And-Out Benefit provided at Section 4.11(c)(4) herein, and the contribution rate 

requirements for the $1,500 Monthly 25-And-Out Benefit provided at Section 

4.12(c)(4) herein. 

(5) In no event shall a Participant who otherwise meets the eligibility requirements provided in this Section 4.12(d), be eligible for this $2,000 Monthly 25-AndOut Benefit if the Employer(s) required to make contributions on the Participant’s 

behalf at the contribution rate of $134.00 per week or higher, voluntarily terminates 

its participation in this Pension Fund prior to the Participant’s Retirement Date, or 

the Employer(s) reduces the contribution rate at any time below $134.00 per week. 

(e) $2,000 Monthly 25-And-Out Benefit (II). 

(1) A Participant who meets the eligibility requirements stated in this Section 

4.12(e) on or after April 1, 1997, may elect to receive the payment of benefits at 

any age under this $2,000 Monthly 25-And-Out Benefit (II). Participants of New 

Employers are not eligible for benefit accruals under this Section for service with 

the New Employer as a New Employer. 

(2) To elect this $2,000 Monthly 25-And-Out Benefit (II), a Participant must 

meet the following eligibility requirements: 

(i) The Participant must earn at least twenty-five (25) Years of Future Credited Service as defined at Section 4.1(b)(2) herein, during which contributions 

were required on the Participant’s behalf for at least twenty (20) Years of Future 

Credited Service at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, including at least one (1) contribution required on the Participant’s behalf at the 

contribution rate of $144.00 per week or higher, subject to the maximum Years 

of Service provisions provided at Section 4.1(b)(3) herein, since the Participant’s last Break In Service Date; and 

File 14 Ex 14 Plan Documents 0046
 41 ARTICLE IV 

(ii) The Participant must have had contributions made on the Participant’s 

behalf for at least three (3) years at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, out of the six (6) continuous years (without a one (1) calendar 

year break in contributions) immediately prior to attaining eligibility for this 

$2,000 Monthly 25-And-Out Benefit (II). For the purpose of this Section 

4.12(e)(2)(ii) only, the requirement for three (3) "Years of Contributions" shall 

mean that contributions were required on behalf of the Participant at the highest 

contribution rate schedule provided by the National Master Freight Agreement 

and the Supplemental Agreements thereto, for at least a total of one hundred 

twenty (120) weeks in the three (3) years out of the six (6) years immediately 

prior to attaining eligibility for this $2,000 Monthly 25-And-Out Benefit (II); 

and 

(iii) Past Credited Service, as defined at Section 4.1(b)(1) herein, shall not 

be applicable in determining a Participant’s eligibility for the $2,000 Monthly 

25-And-Out Benefit (II); and 

(iv) Casual Credited Service, requiring contributions on a daily rate, shall 

not be applicable in determining the Future Credited Service, as defined at Section 4.1(b)(2) herein, earned by a Participant at the highest contribution rate 

schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto. 

(3) Amount. 

(i) The amount of benefits payable under this $2,000 Monthly 25-And-Out 

Benefit (II) shall be the monthly benefit of two thousand ($2,000.00) dollars on 

the date first eligible, plus an additional benefit of two hundred ($200.00) dollars per month for each of the next five (5) Years of Future Credited Service 

earned at the contribution rate of $144.00 per week after the date the Participant 

first becomes of eligible for this benefit. 

(ii) Except as otherwise provided in this Section 4.12(e), all terms and conditions provided in this Pension Plan in regard to the calculation and payment 

of the Accrued Benefit to a Participant shall be applicable to the determination 

of this $2,000 Monthly 25-And-Out Benefit (II). 

(4) The $2,000 Monthly 25-And-Out Benefit (II) provided in this Section 

4.12(e) shall be effective for a Participant of any Employer as of the date the Employer contributed at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, and 

contributions are required on such Participant’s behalf at the contribution rate of 

$144.00 per week or higher, and the Employer previously met the contribution rate 

requirements for the $2,000 Monthly 30-And-Out Benefit (II) provided at Section 

4.11(c)(4) herein, and the contribution rate requirements for the $1,500 Monthly 

25-And-Out Benefit provided at Section 4.12(c)(4) herein. 

File 14 Ex 14 Plan Documents 0047
 42 ARTICLE IV 

(5) In no event shall a Participant who otherwise meets the eligibility requirements provided in this Section 4.12(e), be eligible for this $2,000 Monthly 25-AndOut Benefit if the Employer(s) required to make contributions on the Participant’s 

behalf at the contribution rate of $144.00 per week or higher, voluntarily terminates 

its participation in this Pension Fund prior to the Participant’s Retirement Date, or 

the Employer(s) reduces the contribution rate at any time below $144.00 per week. 

(f) $2,500 Monthly 25-And-Out Benefit. 

(1) A Participant who meets the eligibility requirements stated in this Section 

4.12(f) on or after April 1, 2000, may elect to receive the payment of benefits under 

this $2,500 Monthly 25-And-Out Benefit. Participants of New Employers are not 

eligible for benefit accruals under this Section for service with the New Employer 

as a New Employer. 

(2) To elect this $2,500 Monthly 25-And-Out Benefit, a Participant must meet 

the following eligibility requirements: 

(i) The Participant must earn at least twenty-five (25) Years of Future Credited Service as defined at Section 4.1(b)(2) herein, during which contributions 

were required on the Participant’s behalf for at least twenty (20) Years of Future 

Credited Service at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, including at least one (1) contribution required on the Participant’s behalf at the 

contribution rate of $166.00 per week or higher, subject to the maximum Years 

of Service provisions provided at Section 4.1(b)(3) herein, since the Participant’s last Break-in-Service Date; and 

(ii) The Participant must have had contributions made on the Participant’s 

behalf for at least three (3) years at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, out of the six (6) continuous years (without a one (1) calendar 

year break in contributions) immediately prior to attaining eligibility for this 

$2,500 Monthly 25-And-Out Benefit. For the purpose of this Section 

4.12(f)(2)(ii) only, the requirement for three (3) "Years of Contributions" shall 

mean that contributions were required on behalf of the Participant at the highest 

contribution rate schedule provided by the National Master Freight Agreement 

and the Supplemental Agreements thereto, for at least a total of one hundred 

twenty (120) weeks in the three (3) years out of the six (6) years immediately 

prior to attaining eligibility for this $2,500 Monthly 25-And-Out Benefit; and 

(iii) The Participant must attain age fifty-five (55); and 

(iv) Past Credited Service, as defined at Section 4.1(b)(1) herein, shall not 

be applicable in determining a Participant’s eligibility for this $2,500 Monthly 

25-And-Out Benefit; and 

(v) Casual Credited Service, requiring contributions on a daily rate, shall 

File 14 Ex 14 Plan Documents 0048
 43 ARTICLE IV 

not be applicable in determining the Future Credited Service, as defined at Section 4.1(b)(2) herein, earned by a Participant at the highest contribution rate 

schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto. 

(3) Amount. 

(i) The amount of benefits payable under this $2,500 Monthly 25-And-Out 

Benefit shall be the monthly benefit of two thousand five hundred ($2,500.00) 

dollars on the date first eligible, plus an additional benefit of one hundred 

($100.00) dollars per month for each year of the next five (5) Years of Future 

Credited Service earned at the contribution rate of $166.00 per week after the 

date the Participant first becomes eligible for this benefit. 

(ii) Except as otherwise provided in this Section 4.12(f), all terms and conditions provided in this Pension Plan in regard to the calculation and payment 

of the Accrued Benefit to a Participant shall be applicable to the determination 

of this $2,500 Monthly 25-And-Out Benefit. 

(4) The $2,500 Monthly 25-And-Out Benefit provided in this Section 4.12(f) 

shall be effective for a Participant of any Employer as of the date the Employer 

contributed at the highest contribution rate schedule provided by the National Master Freight Agreement and the Supplemental Agreements thereto, and contributions 

are required on such Participant’s behalf at the contribution rate of $166.00 per 

week or higher, and the Employer previously met the contribution rate requirements 

for the $2,000 Monthly 30-And-Out Benefit provided at Section 4.11(c)(4) herein, 

and the contribution rate requirements for the $1,500 Monthly 25-And-Out Benefit 

provided at Section 4.12(c)(4) herein. 

(5) In no event shall a Participant who otherwise meets the eligibility requirements provided in this Section 4.12(f), be eligible for this $2,500 Monthly 25-AndOut Benefit if the Employer(s) required to make contributions on the Participant’s 

behalf at the contribution rate of $166.00 per week or higher, voluntarily terminates 

its participation in this Pension Fund prior to the Participant’s Retirement Date, or 

the Employer(s) reduces the contribution rate at any time below $166.00 per week. 

Section 4.13. Preretirement Survivor Benefit for Unmarried Participants. 

 

(a) The Beneficiary of a Participant shall be eligible for the Preretirement Survivor 

Benefit if the Participant was not married and not retired on the date the Participant dies, 

and such Beneficiary files a completed application with the Administrative Manager, and 

the Participant at the date of death meets the following eligibility provisions. Participants 

will not be eligible for this benefit on the date they become covered under the Default 

Schedule of the Rehabilitation Plan. 

(1) For a Participant whose First Pension Payment Date (as defined in Section 

8.5(c)) has not occurred and the Participant dies on or after January 1, 1997, the 

Beneficiary of such a Participant shall be entitled to the Preretirement Survivor 

File 14 Ex 14 Plan Documents 0049
 44 ARTICLE IV 

Benefit for Unmarried Participants if the Participant has attained Vested Status and 

meets all of the other eligibility requirements contained in Section 4.13(a) herein. 

(2) The Preretirement Survivor Benefit payments to such a Beneficiary shall commence on the Participant’s Earliest Retirement Age. 

(b) Amount. The amount of the Preretirement Survivor Benefit shall be the Ten Year 

Certain Benefit calculated as provided in Section 4.9(b) herein. A Beneficiary eligible to 

receive the Preretirement Survivor Benefit may, upon filing the appropriate form with the 

Pension Fund, receive the monthly Ten Year Certain Benefit, reduced as provided in Section 4.4(b) herein, as of the Participant’s Earliest Retirement Age, or defer the payment of 

the Ten Year Certain Benefit to be effective at a later date. The benefit will be payable for 

120 months. 

(c) Designation of Beneficiary. A Beneficiary designated by a Participant for the Preretirement Survivor Benefit shall be made as follows: 

(1) Any person or the Participant’s Estate may be designated by the Participant 

as his Beneficiary; provided, however, if the Participant subsequently becomes 

married after designating a Beneficiary, the said designation shall become void. 

(2) In the event that the Participant does not designate a Beneficiary, or the 

designated Beneficiary predeceases the Participant, the Participant’s Estate shall be 

designated as the Beneficiary upon the Participant’s death. 

Section 4.14. Minimum Distribution Requirements. Notwithstanding anything herein to the 

contrary, distribution of benefits will comply with Code § 401(a)(9) which is herein incorporated 

by reference. All distributions will meet the requirements of Treas. Reg. 1.401(a)(9)-2 through 

1.401(a)(9)-9, including the incidental benefit requirements of Code 1.401(a)(9)(G). 

Section 4.15. Accrued Benefit Limitations. In addition to other limitations set forth in this 

Pension Plan and notwithstanding any other provisions of this Pension Plan, the Accrued Benefit, 

including the right to any optional benefit provided in this Pension Plan (and all other defined 

benefit plans required to be aggregated with this Pension Plan under the provisions of Section 415 

of the Internal Revenue Code of 1986, as amended), shall not increase to an amount in excess of 

the amount permitted under Section 415 of the Internal Revenue Code of 1986, as amended, which 

is herein incorporated by reference, with the following specifications applicable to multiemployer 

plans for purposes of this Section 4.15. 

(a) Compensation Limitation. The 100% of compensation limit contained in Code 

§ 415(b)(1)(B) shall not apply. 

(b) Severance from Employment. A Participant of this Pension Plan shall not be 

treated as having incurred a severance from employment with the Employer maintaining 

this Pension Plan if such Participant continues to be an employee of another Employer 

maintaining the Pension Plan. 

File 14 Ex 14 Plan Documents 0050
 45 ARTICLE IV 

(c) Aggregation Rules. For limitation years beginning on or after July 1, 2007, this 

Plan: 

(i) shall be aggregated with a pension plan maintained by the Employer 

that is not a multiemployer plan, and 

(ii) shall not be aggregated with any other multiemployer plan (as defined 

in Code § 414(f), or with a defined contribution plan for purposes of this Section 

4.15 in accordance with Treas. Reg. Sections 1.415(f)-1(g)(1) and 1.415(g)-

1(b)(3). 

(d) For purposes of the $10,000 minimum benefit exception in Treas. Reg. Section 

1.415(b)-1(f)(1), such exception shall apply to a Participant in this Pension Plan without 

regard to whether such Participant ever participated in one or more other plans maintained 

by an Employer, provided that none of such other plans were maintained as a result of 

collective bargaining involving the same employee representative as the multiemployer 

plan. 

Section 4.16. Top Heavy Provisions. This Section shall apply for purposes of determining 

whether the Plan is a top-heavy plan under Code § 416(g) for Plan Years beginning after December 

31, 2001, and whether the Plan satisfies the minimum benefits requirements of Code § 416(c) for 

such years. 

(a) Determination of Top-Heavy Status. For any Plan Year beginning after December 31, 1983, this Plan is Top-Heavy if any of the following conditions exists: 

(1) If the Top-Heavy Ratio for this Plan exceeds sixty percent (60%) and this 

Plan is not part of any required aggregation group or permissive aggregation 

group of plans. 

(2) If this Plan is part of a required aggregation group of plans but not part of 

a permissive aggregation group and the Top-Heavy Ratio for the group of plans 

exceeds 60 percent (60%). 

(3) If this Plan is a part of a required aggregation group and part of a permissive aggregation group of plans and the Top-Heavy Ratio for the permissive aggregation group exceeds sixty percent (60%). 

(b) Definitions. For purposes of applying the provisions of this Section 4.l6: 

(1) Key Employee. Key Employee means any Employee or former Employee 

(including any deceased Employee) who at any time during the Plan Year that includes the determination date was an officer of the Employer having annual compensation greater than $130,000 (as adjusted under Section 416(i)(1) of the Code 

for Plan Years beginning after December 31, 2002, a 5% owner of the Employer or 

a 1% owner of the Employer having annual compensation of more than $150,000. 

For this purpose, annual compensation means compensation within the meaning of 

Section 415(c)(3) of the Code. The determination of who is a Key Employee will 

File 14 Ex 14 Plan Documents 0051
 46 ARTICLE IV 

be made in accordance with Section 416(i)(1) of the Code and the applicable regulations and other guidance of general applicability issued thereunder. 

(4) Top-Heavy Ratio. 

(i) If the Employer maintains one or more defined benefit plans and the 

Employer has not maintained any defined contribution plan (including any Simplified Employee Pension Plan, as defined in Section 408(k) of the Code) which 

during the five-year period ending on the determination date(s) has or has not 

account balances, the Top-Heavy Ratio for this Plan alone or for the required 

or permissive aggregation group as appropriate is a fraction, the numerator of 

which is the sum of the present value of Accrued Benefits of all Key Employees 

as of the determination date(s) (including any part of any Accrued Benefit distributed in the one-year period ending on the determination date(s)) (five-year 

period ending on the determination date in the case of a distribution made for a 

reason other than severance from employment, death or disability), and the denominator of which is the sum of the present value of Accrued Benefits (including any part of any Accrued Benefits distributed in the one-year period ending 

on the determination date(s)) (five-year period ending on the determination date 

in the case of a distribution made for a reason other than severance from employment, death or disability), for all Participants, determined in accordance 

with Section 416 of the Code and the Regulations thereunder. 

(ii) If the Employer maintains one or more defined benefit plans and the 

Employer maintains or has maintained one or more defined contribution plans 

(including any Simplified Employee Pension Plan) which during the five-year 

period ending on the determination date(s) has or has had any account balances, 

the Top-Heavy Ratio for any required or permissive aggregation group as appropriate is a fraction, the numerator of which is the sum of the present value 

of Accrued Benefits under the aggregated defined benefit plan or plans for all 

Key Employees, determined in accordance with (i) above, and the sum of account balances under the aggregated defined contribution plan or plans for all 

Key Employees as of the determination date(s), and the denominator of which 

is the sum of the present value of Accrued Benefits under the defined benefit 

plan or plans for all Participants, determined in accordance with (i) above, and 

the account balances under the aggregated defined contribution plan or plans 

for all Participants as of the determination date(s), all determined in accordance 

with Section 416 of the Code and the Regulations thereunder. The account 

balances under a defined contribution plan in both the numerator and denominator of the Top-Heavy Ratio are increased for any distribution of an account 

balance made in the one-year period ending on the determination date (fiveyear period ending on the determination date in the case of a distribution made 

for a reason other than severance from employment, death or disability). 

(iii) For purposes of (i) and (ii) above, the value of account balances and the 

present value of Accrued Benefits will be determined as of the most recent valuation date that falls within or ends with the twelve-month period ending on the 

File 14 Ex 14 Plan Documents 0052
 47 ARTICLE IV 

determination date, except as provided in Section 416 of the Code and the Regulations thereunder for the first and second Plan Years of a defined benefit plan. 

The account balances and Accrued Benefits of a Participant (A) who is not a 

Key Employee but who was a Key Employee in a prior year, or (B) who has 

not been credited with at least one hour of service with any employer maintaining the plan at any time during the one-year period ending on the determination 

date will be disregarded. The calculation of the Top-Heavy Ratio, and the extent to which distributions, rollovers, and transfers are taken into account will 

be made in accordance with Section 416 of the Code and the Regulations thereunder. Deductible employee contributions will not be taken into account for 

purposes of computing the Top-Heavy Ratio. When aggregating plans, the 

value of account balances and Accrued Benefits will be calculated with reference to the determination dates that fall within the same calendar year. 

The Accrued Benefit of a Participant other than a Key Employee shall be determined under (a) the method, if any, that uniformly applies for accrual purposes 

under all defined benefit plans maintained by the Employer, or (b) if there is no 

such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Section 411(b)(1)(C) of the 

Code. 

(iv) Permissive Aggregation Group. The required aggregation group of 

plans plus any other plan or plans of the Employer which, when considered as 

a group with the required aggregation group, would continue to satisfy the requirements of Sections 401(a)(4) and 410 of the Code. 

(v) Required Aggregation Group. 

(A) Each qualified plan of the Employer in which at least one Key Employee participates or participated at any time during the Plan Year containing the determination date or any of the four preceding Plan Years (regardless of whether the plan has terminated), and

(B) any other qualified plan of the Employer which enables a plan described in (i) to meet the requirements of Sections 401(a)(4) or 410 of the 

Code. 

(vi) Determination Date. For any Plan Year subsequent to the first Plan 

Year, the last day of the preceding Plan Year. For the first Plan Year of the 

Plan, the last day of that year. 

(vii) Present Value. For purposes of establishing present value to compute 

the Top-Heavy Ratio, any benefit shall be discounted only for mortality and 

interest based on the following: 

 Interest Rate: 8.0% 

 Mortality Table: The UP1984 Mortality Table with Spouse 

 ages set back five (5) years. 

File 14 Ex 14 Plan Documents 0053
 48 ARTICLE IV 

(viii) Valuation Date. For purposes of computing the Top-Heavy Ratio, the 

valuation date shall be the date on which plan benefits are valued for funding 

purposes. 

(ix) Top-Heavy Average Compensation. For purposes of determining the 

Top-Heavy Minimum Accrued Benefit, Top-Heavy Average Compensation 

shall mean the highest average compensation for the five consecutive years for 

which the Participant had the highest Compensation as defined in subparagraph 

(9) below, as limited by Section 401(a)(17). The aggregate compensation for 

the years during such five-year period in which the Participant was credited 

with a year of service will be divided by the number of such years in order to 

determine average annual compensation. 

(x) Compensation. For purposes of this Section 4.16, "Compensation" 

shall have the same meaning defined in Article I, except that, for Plan Years 

beginning after December 31, 1997, compensation paid or made available during such year shall include any elective deferral (as defined in Code § 

402(g)(3)), and any amount which is contributed or deferred by the Employer 

at the election of the Employee and which is not includible in the gross income 

of the Employee by reason of Code §s 125, 132(f)(4), or 457. 

(c) Top-Heavy Minimum Accrued Benefit. 

(1) Notwithstanding any other provision in this Plan except (2), (3), (4), and (5) 

below, for any Plan Year in which this Plan is Top-Heavy, each Participant who is 

not a Key Employee (i.e., a "non-Key Employee") and has completed 1,000 Hours 

of Service will accrue a benefit (to be provided solely by Employer Contributions 

and expressed as a life annuity commencing at Normal Retirement Age) of not less 

than two percent (2%) of the Participant's Top-Heavy Average Compensation as 

defined in subparagraph (b)(8) above. 

The minimum accrual is determined without regard to any Social Security contribution. The minimum accrual applies even though under other plan provisions the 

Participant would not otherwise be entitled to receive an accrual, or would have 

received a lesser accrual for the year because (i) the non-Key Employee fails to 

make mandatory contributions to the plan, (ii) the non-Key Employee's compensation is less than a stated amount, (iii) the non-Key Employee is not employed on 

the last day of the accrual computation period, or (iv) the plan is integrated with 

Social Security. 

(2) No additional benefit accruals shall be provided pursuant to (1) above to the 

extent that the total accruals on behalf of the Participant attributable to Employer 

Contribution will provide a benefit expressed as a life annuity commencing at Normal Retirement Age that equals or exceeds twenty percent (20%) of the Participant's Top-Heavy Average Compensation. 

File 14 Ex 14 Plan Documents 0054
 49 ARTICLE IV 

(3) The minimum accrual in (1) above shall not apply to any Participant in any 

year for which Employer Contribution (including forfeitures) were credited to the 

Employee's account in a qualified defined contribution plan in an amount equal to 

at least five percent (5%) of the Employee's Top-Heavy Compensation for such 

year. 

(4) No accrual shall be provided pursuant to (1) above for a year in which the 

Plan does not benefit any Key Employee or former Key Employee. 

(5) All accruals of employer-derived benefits, whether or not attributable to 

years for which the Plan is Top-Heavy, may be used in computing whether the 

minimum accrual requirements of paragraph (2) above are satisfied. 

(d) Top-Heavy Benefit Adjustments. This Section shall apply for purposes of determining the present values of Accrued Benefits and the amounts of account balances of 

Employees as of the determination date. 

(1) Benefit Form Other Than Single Life Annuity. If the form of benefit is 

other than a single life annuity, the Employee must receive an amount that is the 

actuarial equivalent of the minimum single life annuity benefit. If the benefit commences at a date other than at normal retirement age, the Employee must receive at 

least an amount that is the actuarial equivalent of the minimum single life annuity 

benefit commencing at normal retirement age. 

(2) Distributions during Year Ending on the Determination Date. The present value of Accrued Benefits and the amounts of account balances of an Employee as of the determination date shall be increased by the distributions made 

with respect to the Employee under the Plan and any plan aggregated with the Plan 

under Section 416(g)(2) of the Code during the one-year period ending on the determination date. The preceding sentence shall also apply to distributions under a 

terminated plan which, had it not been terminated, would have aggregated with the 

Plan under Section 416(g)(2)(A)(i) of the Code. In the case of a distribution made 

for a reason other than severance from employment or death, this provision shall 

be applied by substituting "five-year period" for "one-year period". 

(3) Employees Not Performing Services During Year Ending on the Determination Date. The Accrued Benefits and accounts of any individual who has not 

performed services for the Employer during the one-year period ending on the determination date shall not be taken into account. 

(e) Top-Heavy Minimum Vesting. If this Plan is Top-Heavy in any Plan Year beginning after December 3l, l983, then, commencing the first day of such Plan Year, the vesting 

schedule in Section 3.2 shall be permanently replaced by the following schedule: 

File 14 Ex 14 Plan Documents 0055
 50 ARTICLE IV 

 Years of Credited 

 Service at Date Vesting 

 Of Determination Percent 

Less than three (3) Years None 

Three (3) Years or more 100% 

 Any change in the vesting schedule will be subject to the election rules in Section 3.2(b). 

The minimum vesting schedule applies to all benefits within the meaning of Section 411(a)(7) of 

the Code, except those attributable to employee contributions, including benefits accrued before 

the effective date of Section 416 and benefits accrued before the Plan became Top-Heavy. Further, 

no decrease in a Participant's non-forfeitable percentage may occur in the event the Plan's status 

as Top-Heavy changes for any Plan Year. However, this section does not apply to the Accrued 

Benefit of any Employee who does not have an Hour of Service after the Plan has initially become 

Top-Heavy and such Employee's Accrued Benefit attributable to Employer Contribution and forfeitures will be determined without regard to this section. 

 The Top-Heavy Minimum Accrual Benefit (to the extent required to be non-forfeitable 

under Section 416(b)) may not be forfeited under Code §s 411(a)(3)(B) (suspension of benefits 

upon reemployment of retiree) or 411(a)(3)(D) (withdrawal of mandatory employee contributions). 

(f) Further Limits on Benefits. If, during any limitation year which begins prior to 

January 1, 2000, the Participant is a Participant in both a defined contribution plan and a 

defined benefit plan which are a part of a Top-Heavy group, the Committee shall apply the 

limitations of this Section 4.16 to such Participant as applicable. 

(g) Special Rules Applicable to Multiemployer Plans. In accordance with Treas. 

Reg. Section 1.416-1: 

(1) For purposes of Top Heavy testing, this Plan shall be treated as a plan of an 

Employer to the extent that benefits under this Plan are provided to Employees of 

the Employer because of their service with such Employer. 

(2) If it is determined that this Plan is Top Heavy, Employees that are collectively bargained employees shall not benefit from the special vesting and top-heavy 

minimum requirements under this Section 4.16. 

Section 4.17. Death Benefits on Account of Military Service. Effective for deaths occurring on or after January 1, 2007, in the case of a Participant who dies while performing qualified 

military service (as defined in Code § 414(u)(5)), the survivors of the Participant are entitled to 

any additional benefits (other than accruals relating to the period of qualified military service) 

provided under the Plan as though the Participant resumed employment and then terminated employment on account of death. 

File 14 Ex 14 Plan Documents 0056
 51 ARTICLE V 

ARTICLE V – DISABILITY BENEFITS 

Section 5.1. Eligibility. Effective February 1, 2011, the Disability Benefit is eliminated for 

any Participant not already receiving the Disability Benefit 

. 

Section 5.2. Permanent and Total Disability. A Participant is considered to be totally and 

permanently disabled when, due to injury or disease: 

(a) he is unable to engage in any occupation for wage or profit, and he has been so 

disabled for a period of at least twenty-seven (27) weeks; and 

(b) the Trustees find, from the opinion of a competent, independent physician, physicians or medical clinic selected by the Trustees, or as determined under the Social Security 

Act, that the Participant shall be permanently and continuously disabled for the remainder 

of the Participant's life. No Participant shall be considered so disabled if such disability 

was suffered or incurred while he was engaged in a criminal enterprise, or resulted from 

an intentional self-inflicted injury. 

Section 5.3. Amount of Disability Pension Benefit. The amount of monthly Disability Pension 

Benefit under this Article shall be as follows: 

(a) The monthly amount of such Disability Pension Benefit in pay status as of February 

1, 2011 shall continue to be paid while receiving a Disability Pension. 

(b) The provisions of Section 4.4(c), (d) and (e) herein shall apply to Disability Pension 

Benefits. 

(c) Upon the first day of the month following the date a Participant attains his earliest 

Normal or Early Retirement Age, such Participant shall receive the appropriate Normal or 

Early Retirement Pension Benefit, as calculated in accordance with Section 4.4 herein, in 

lieu of any Disability Pension Benefits. 

Section 5.4. Termination of Disability Pension Benefits. Pensions awarded by reason of permanent and total disability may be terminated in the following instances: 

(a) The Trustees may determine, on the basis of a medical examination by a competent, 

independent physician, physicians or medical clinic chosen by the Trustees, in their sole 

discretion, that the Participant, while under his earliest Normal Retirement Age, has sufficiently recovered to return to regular gainful employment; or 

(b) The Participant refuses to undergo a medical examination ordered by the Trustees 

prior to his earliest Normal Retirement Age; provided that the Participant may not be required to undergo a medical examination more often than once every six (6) months; such 

Participant shall thereafter not be entitled to any pension under this Pension Plan; or 

(c) The Participant engages in any occupation for wage or profit; or 

(d) The death of the retired Participant unless the Participant subject to any Qualified 

File 14 Ex 14 Plan Documents 0057
 52 ARTICLE V 

Survivor (Preretirement Survivor) benefit his Spouse or beneficiary may be entitled to at 

the time of death. 

File 14 Ex 14 Plan Documents 0058
 53 ARTICLE VI 

 ARTICLE VI- PARTIAL PENSION BENEFITS

Section 6.1. Partial Pension. Participants who would otherwise lack sufficient Credited Service to be eligible for pension benefits because their years of employment are divided between 

different pension plans or, if eligible, whose pension benefits would be less than the full amount 

provided heretofore in Articles III, IV and V because of such division of employment, may be 

eligible for Partial Pension benefits as provided in this Article. 

Section 6.2. Related Plans. The Trustees, in accordance with the provisions of the Trust Agreement, may recognize as a Related Plan, one or more other pension plans, which have executed a 

Reciprocal Agreement to which this Pension Plan is a party. 

Section 6.3. Related Service Credit. Service Credit accumulated and maintained by a Participant under a Related Plan shall be recognized under this Pension Plan as Related Service Credit. 

The Trustees shall compute Related Service Credit on the basis on which that credit has been 

earned and credited under the Related Plan and certified by the Related Plan to this Pension Plan. 

Section 6.4. Combined Service Credit. The Combined Service Credit shall be comprised of 

the total of the Participant's Credited Service under this Pension Plan and the Participant's Related 

Service Credit. No more than one (1) year of Combined Service Credit shall be counted in any 

calendar year. 

Section 6.5. Breaks In Service. In the computation of Breaks In Service, any period of employment for which a Participant has earned Related Service Credit shall be considered a period 

of employment in determining whether there has been a Break In Service. 

Section 6.6. Eligibility. A Participant shall be eligible to receive a Partial Pension upon the 

satisfaction of the following requirements: 

(a) The Participant would be eligible for any type of pension under this Pension Plan, 

other than a Partial Pension, if his Combined Service Credit were treated as years of Credited Service in accordance with Articles III, IV and V of this Pension Plan; and 

(b) The Participant has at least two (2) years of Future Credited Service as an Employee 

covered by this Pension Plan; and 

(c) The Participant is: 

(1) eligible for a partial pension from a Related Plan, and 

(2) is eligible for a partial pension from the Terminal Plan. 

 The Terminal Plan shall be deemed to be the pension plan associated with the Union of 

which the Participant is a member at the time of, or immediately prior to, his retirement. If at that 

time the Participant was not a member of any such Union, then the Terminal Plan is the one to 

which the bulk of contributions were paid on behalf of the Participant in the thirty-six (36) consecutive calendar months immediately preceding his retirement; and 

File 14 Ex 14 Plan Documents 0059
 54 ARTICLE VI 

(d) The Participant is not eligible for a pension from a Related Plan independent of the 

Related Plan's provisions for a Partial Pension. A Participant who is eligible for a pension 

other than a Partial Pension from this Pension Plan or a Related Plan, may elect to waive 

the other pension and qualify for either Partial Pension. 

Section 6.7. Amount of Pension. The Partial Pension amount shall be determined as follows: 

(a) First, the amount of pension to which the Participant is entitled under this Pension 

Plan, including the Combined Service Credit, shall be calculated; and 

(b) Second, the number of years and months of Credited Service earned under this Pension Plan since January 1, 1955, shall be divided by the total amount of Combined Service 

Credit earned by the Participant since January 1, 1955; and 

(c) Third, the Partial Pension amount shall be calculated by multiplying the fraction 

determined in Section 7.7(b) herein by the pension amount determined in Section 7.7(a) 

herein. 

Section 6.8. Payment of Pension. Partial Pension payments shall be subject to all conditions 

applicable to the payment of other types of pensions under this Pension Plan. 

Section 6.9. Election. A Participant eligible for more than one type of pension under this Pension Plan shall be entitled to elect the type of pension to be received. 

Section 6.10. Reciprocal Agreement for Teamsters' Pension Funds. Notwithstanding any of 

the foregoing provisions in this Article, the Reciprocal Agreement for Teamsters' Pension Funds, 

International Brotherhood of Teamsters, entered into in 1965, as amended, to which this Pension 

Fund is a party, shall govern as to the terms of reciprocal pensions. 

Section 6.11. 30-And-Out Benefit. Notwithstanding any of the foregoing provisions in this Article VI, a partial pension shall be applicable to the 30-And-Out Benefit provided at Section 4.11 

herein if the Related Plan(s) also provide for an equivalent 30-And-Out Benefit. 

Section 6.12. 25-And-Out Benefit. Notwithstanding any of the foregoing provisions in this Article VI, a partial pension shall be applicable to the 25-And-Out Benefit provided at Section 4.12 

herein if the Related Plan(s) also provide for an equivalent 25-And-Out Benefit. 

File 14 Ex 14 Plan Documents 0060
 55 ARTICLE VII 

ARTICLE VII – CONTRIBUTIONS 

Section 7.1. Employer Contributions.

(a) Each Contributing Employer shall make payment to the Pension Fund, pursuant to 

the provisions of the Trust Agreement and the applicable written Collective Bargaining 

Agreements or Participation Agreements, not later than the fifteenth day of each calendar 

month. 

(b) Any and all contributions made by an Employer shall be irrevocable and shall be 

transferred to the Trustees and held as provided in the Trust Agreement and this Pension 

Plan to be used in accordance with the provisions of the Trust Agreement and this Pension 

Plan in providing the benefits and paying the expenses of the Pension Fund; provided, 

however, to the extent and in the manner permitted by ERISA, the Board of Trustees may 

authorize a return of an overpayment of Employer Contributions made by reason of a mistake of law or fact. Such contributions and any income therefrom shall be used only for 

the exclusive benefit of the Participants or Beneficiaries and for the payment of the administrative and other expenses of the Pension Fund, and shall not be used for, or diverted to, 

any other purposes. 

(c) Employer contributions will be made in amounts designated by the Default or Preferred Schedule of any Funding Improvement Plan or Rehabilitation Plan. 

Section 7.2. Employee Contributions. An Employee shall be neither required nor permitted 

to make any contributions to the Pension Fund. The benefits of the Pension Fund shall be fully 

provided by Employer Contributions and the assets arising therefrom. 

Section 7.3. Funding. A Funding Standard Account, as provided by the Act, shall be established and maintained to test the adequacy of the funding of the Pension Fund, annually or at any 

point in time, consistent with the objectives of the Pension Fund and the requirements of the Act. 

An Alternative Minimum Funding Standard Account may also be established and maintained pursuant to the Act. The Plan will conform to the funding requirement rules and objectives of the 

Pension Protection Act of 2006 as amended. 

Section 7.4. No Asset Transfer. 

 If any Participants, or groups of Participants, as defined in Section 2.20 herein, shall cease 

to be in Covered Employment, as defined in Section 2.8 herein, with the Pension Fund for any 

reason whatsoever, such Participant shall not be entitled to receive any assets of the Pension Fund, 

or portion thereof, nor shall the Trustees be authorized to make any transfers of assets on behalf of 

such Participants. 

File 14 Ex 14 Plan Documents 0061
 56 ARTICLE VIII 

ARTICLE VIII - PLAN ADMINISTRATION 

Section 8.1. Plan Administration. The administration of this Pension Plan shall be as follows: 

(a) The Trustees, appointed in accordance with the Trust Agreement, shall administer 

the Pension Plan, and have such powers as are set forth in the Trust Agreement and in this 

Pension Plan. 

(b) All matters pertaining to the administration and fulfillment of the objectives of this 

Pension Plan shall be determined by the Trustees in their sole discretion. No monies shall 

be paid from the Pension Plan except upon a duly authenticated order of the Trustees. 

Section 8.2. Claim Notification and Application. Claims for benefits under the Plan may be 

filed in writing with the Plan Administrator. Written notice of the disposition of a claim shall be 

furnished to the claimant (who may be a Participant or a beneficiary) within ninety (90) days after the application is filed. The Plan Administrator may unilaterally extend notifying the claimant for up to ninety (90) days if additional time is needed to process the claim due to special circumstances. If such time is needed, the claimant will be notified in writing before the end of the 

initial ninety (90) day period. In addition, a claimant may agree to provide the Plan additional 

time to resolve a claim. A claimant may utilize an authorized representative to pursue a claim or 

an appeal. 

Section 8.3. Form of Application.

(a) An application for benefits under this Pension Plan must be completed in writing 

and in the form and manner prescribed by the Trustees. 

(b) In order to facilitate the completion of applications, each application shall be designed to be in non-technical terms and, in the case of pension applications, include the 

following: 

(1) An Explanation of Qualified Joint and Survivor Annuity shall be provided 

to a Participant 30 days prior to his her Annuity Starting Date (except as provided 

in Section 8.5(a)(4)) and shall inform the Participant: 

(i) of the terms and conditions of the Qualified Joint and Survivor Annuity, 

(ii) the Participant’s right to make and the effect of an election to waive the 

Qualified Joint and Survivor Annuity form of benefit, and/or to receive the qualified optional survivor annuity benefit, 

(iii) the terms and conditions of, and the right to elect a qualified optional 

survivor annuity, even after the Participant and her or her Spouse have waived 

the Qualified Joint and Survivor Annuity, 

(iv) the rights of a Participant’s Spouse, 

File 14 Ex 14 Plan Documents 0062
 57 ARTICLE VIII 

(v) the right to defer receipt of a distribution and the consequences of failing 

to defer distribution, 

(vi) the right to make, and the effect of, a revocation of a previous election 

to waive the Qualified Joint and Survivor Annuity, and 

(vii) the relative values of the various optional forms of benefit under the 

Pension Plan. 

(2) Requirements for Waiver of Qualified Joint and Survivor Annuity. A Participant may elect during the election period described in Section 8.5 not to receive 

a Qualified Joint and Survivor Annuity. The election shall be in writing and shall 

indicate that the Participant is electing to receive another form of benefit and that 

the election may be revoked at any time during the election period; and, even if 

such a waiver was effectively elected during the election period, the Participant 

may still elect at any time during the election period to receive a qualified optional 

survivor annuity. 

A waiver of the Qualified Joint and Survivor Benefit shall not be valid unless the 

Spouse consents to the Participant’s election of an alternate benefit option or an 

alternate beneficiary (or class of beneficiaries, or contingent beneficiaries) in a writing in which the Spouse acknowledges the effect of the election, and the Spouse’s 

consent is witnessed by a plan representative or a notary public. Any consent by a 

Spouse obtained under this provision shall be effective only with respect to such 

Spouse. The consent that permits further designations by the Participant without 

any requirement of further consent by such Spouse must acknowledge that the 

Spouse has the right to limit consent to a specific beneficiary and a specific form 

of benefit where applicable, and that the Spouse voluntari8ly elects to relinquish 

either or both of such rights. 

No spousal consent shall be required if it is established to the satisfaction of the 

Plan Administrator that the consent required under this paragraph may not be obtained because there is no Spouse, the Spouse cannot be located, or because of such 

other circumstances as the Secretary of the Treasury may by regulation prescribe. 

(c) In addition to the information disclosed on the application, a Participant or Beneficiary shall submit such other information which the Trustees, in their sole discretion, may 

require. The Trustees may cause to be withheld any benefit payment, otherwise due the 

Participant or other person, until the required document, evidence or other information is 

so furnished. 

Section 8.4. Election of Type of Pension.

(a) Each application shall provide for the waiver of the Qualified Joint and Survivor 

Benefit only when the Participant and the Spouse waive the Qualified Joint and Survivor 

Benefit in writing as provided in Section 8.3(b) herein. 

(b) Any election during the Election Period as provided in Section 8.5 herein may be 

File 14 Ex 14 Plan Documents 0063
 58 ARTICLE VIII 

subsequently revoked by the Participant and, after such revocation, another election made. 

A revocation of a prior waiver may be made by a Participant without the consent of the 

Spouse at any time prior to the commencement of benefits. The number of revocations 

shall not be limited. No consent shall be valid unless the Participant and Spouse has received the explanation described in 9.3(b) above. 

However, notwithstanding the above, a Participant shall not be permitted to change any 

election after the commencement of benefits; provided, however, if a Participant who is 

eligible for and receives the Qualified Joint and Survivor Benefit on or after August 1, 

1991, and is receiving the Qualified Joint and Survivor Benefit pursuant to Section 4.7(a) 

herein, and the Participant's Spouse predeceases the Participant, the Participant's monthly 

benefit amount shall be restored upon the date of the Spouse's death to the level pension 

benefit that the Participant would have received upon retirement without the election of the 

Qualified Joint and Survivor Benefit. If after the Participant's First Pension Payment Date, 

the Participant's Spouse predeceases the Participant, or the Participant is divorced from his 

Spouse, or the Participant marries or remarries, the Participant is not permitted to designate 

or re-designate a Spouse for the receipt of the Qualified Joint and Survivor Benefit. 

(c) If a designated Spouse dies before a Participant attains Normal Retirement Age and 

prior to the date of retirement, and there is in effect as of the date of such designated 

Spouse's death an election of the Qualified Joint and Survivor Benefit, such election shall 

be null and void and the Normal Pension Benefit shall be payable to the Participant unless 

such Participant elects another retirement benefit prior to retirement. 

(d) Notwithstanding any provisions of this Pension Plan to the contrary, in no event 

shall a Participant or a Spouse be entitled to elect or receive more than one type or form of 

pension from this Pension Fund at the same time. 

Section 8.5. Election Period.

(a) The term "Election Period" as used herein shall mean the period which commences 

on the Participant's Application Date and ends on the Participant's First Pension Benefit 

Payment Date, except that such Election Period shall not be less than ninety (90) days and, 

in the event that a Participant requests additional information relating to his retirement, 

such Election Period shall be extended to the extent necessary to include at least the ninety 

(90) calendar day period immediately following the day the requested additional information is personally delivered or mailed to such Participant.

(1) Effective January 1, 2010, the Election Period shall be a period of no less 

than thirty (30) and no more than 180 calendar days before the Annuity Starting 

Date. 

(2) If a Participant makes a request for additional information before the end of 

such election period, the election period shall be extended to include at least ninety 

(90) days following the day the additional information is delivered or mailed to the 

Participant. If the Election Period is extended beyond the Annuity Starting Date 

pursuant to preceding sentence, commencement of benefits shall be delayed until 

the end of such Election Period. In such case, payment of benefits retroactive to 

File 14 Ex 14 Plan Documents 0064
 59 ARTICLE VIII 

the Annuity Starting Date shall begin within sixty (60) days after the end of such 

Election Period. 

(3) A Participant who elects payment in the form of a Qualified Joint and Survivor Annuity may commence distribution prior to the expiration of the 90 day 

period set out in (2) above. 

(4) The Annuity Starting Date for a distribution in a form other than a Qualified 

Joint and Survivor Annuity may be less than 30 days after receipt of the written 

explanation described in Section 8.3(b)(1) provided: 

(i) the Participant has been provided with information that clearly indicates 

that the Participant has at least 30 days to consider whether to waive the Qualified Joint and Survivor Annuity and elect (with Spouse consent) to a form of 

distribution other than a Qualified Joint and Survivor Annuity; 

(ii) the Participant is permitted to revoke any affirmative distribution election at least until the Annuity Starting Date or, if later, at any time prior to the 

expiration of the 7-day period that begins the day after the explanation of the 

Qualified Joint and Survivor Annuity is provided to the Participant; and (c) the 

Annuity Starting Date is a date after the date that the written explanation was 

provided to the Participant. 

(5) For distributions on or after December 31, 1996, the Annuity Starting Date 

may be a date prior to the date the written explanation is provided to the Participant 

if the distribution does not commence until at least 30 days after such written explanation is provided, subject to the waiver of the 30-day period as provided for in 

the above paragraph. 

(b) The term "Participant's Application Date" as used herein shall mean the date on 

which the Administrative Manager furnishes a Participant with an application for benefits 

including all of the information related thereto which is specified in Section 8.3 herein. 

(c) The term "First Pension Payment Date" as used herein shall mean the last day of 

the calendar month during which a Participant becomes entitled to receive pension benefits 

under this Pension Plan and represents the date on which the first pension benefit payment 

is due. 

Section 8.6. Qualified Survivor Benefit. 

(a) An application for the Qualified Survivor Benefit by the Spouse under this Pension 

Plan must be completed in writing and in the form and manner prescribed by the Trustees. 

(b) Notwithstanding any provisions of this Pension Plan to the contrary, in no event 

shall a Spouse be entitled to receive more than one type or form of survivor pension from 

this Pension Plan at the same time. 

File 14 Ex 14 Plan Documents 0065
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Section 8.7. Latest Date for Commencement of Benefits. Notwithstanding any other provisions in this Pension Plan, the payment of benefits under this Pension Plan to a Participant, who 

has retired and filed a completed application with the Administrative Manager, shall begin not 

later than sixty (60) days after the close of the Plan Year in which the latest of the following events 

occurs: 

(a) the attainment by the Participant of his Normal Retirement Age; or 

(b) the termination of the Participant's Covered Employment; or 

(c) the date specified in a written statement, signed by the Participant describing the 

benefit and the date on which the payment of such benefit shall commence. 

Section 8.8. Retroactive Commencement of Benefits. To the extent a Participant is permitted 

to elect to receive a benefit based upon a "retroactive annuity starting date" which is on or after 

January 1, 2004, the following terms, conditions and requirements are applicable: 

(a) All future period payments with respect to a Participant who elects a retroactive 

annuity starting date must be the same as the future periodic payments that would have 

been paid to him if his payments had actually commenced on the retroactive annuity starting date, and he must receive a make-up payment to reflect all missed payments for the 

period from the retroactive annuity starting date to the date of the actual make-up payment 

(with an appropriate adjustment for interest from the date each missed payment would have 

been made to the date of the actual make-up payment, provided that there is to be no such 

interest adjustment except to the extent that it is legally required); 

(b) No Participant will be permitted to elect a retroactive annuity starting date that precedes the date upon which he could have otherwise started receiving benefits; 

(c) The Explanation shall be provided to each Participant no less than 30 days and no 

more than 180 days (or longer interval if caused solely by administrative delay) before the 

date on which distribution of his benefits actually commences, except that the Explanation 

may be provided by the Plan to a Participant on a date which is less than 30 days before 

the date on which distribution actually commences if: 

(1) The written explanation must clearly inform the Participant that the applicable election period for his election to waive the Qualified Joint and Survivor Annuity and for his election to receive the qualified optional survivor annuity, and for 

his revocation of any such prior election, continues until 90 days after the date on 

which distribution of his benefit actually begins; and 

(2) Distribution in accordance with an affirmative election to waive the Qualified Joint and Survivor Annuity revoke such prior election, cannot commence before the expiration of 7 days after the date on which the Participant receives the 

written explanation; 

(d) The term "applicable election period" means the period which begins 180 days before the Annuity Starting Date of the Participant and ends on the 90th day after the date on 

File 14 Ex 14 Plan Documents 0066
 61 ARTICLE VIII 

which distribution to him actually begins. 

(e) If the Spouse of the Participant as of the retroactive annuity starting date is no 

longer his Spouse determined as of the date on which distribution actually begins, that 

former Spouse is not entitled to a Qualified Joint and Survivor Annuity and the consent of 

the former Spouse is not needed to waive the Qualified Joint and Survivor Annuity unless 

otherwise required by a qualified domestic relations order; and 

(f) The requirements of a Spouse’s consent of this section are applicable to the 

Spouse of Participant determined as of the date on which distribution of his retirement 

benefit actually commences (including an alternate payee who is treated as his Spouse 

based upon a qualified domestic relations order). No election of a retroactive annuity 

starting date shall take effect without consent to the election by that Spouse (in the manner prescribed by Section 8.3(b)(2)) if such election will reduce the amount of the potential future Qualified Joint and Survivor Annuity benefit which, absent the election, would 

be payable to the Spouse. 

(g) For purposes of this section, a "retroactive annuity starting date" means an annuity starting date affirmatively elected by a Participant which occurs on or before the date 

on which the written explanation described in Section 8.3(b)(1) is provided to the Participant, and to which this subparagraph (d) applies. 

Section 8.9. Facility of Payment. Whenever, in the sole discretion of the Trustees, a person 

entitled to receive any payment of a benefit or installment thereof hereunder is under a legal disability, the Trustees may make payments to such person or to his legal representative. Any payment 

of a benefit or installment thereof in accordance with the provisions of this Section 8.9 shall be a 

complete discharge of any liability for the making of such payment under the provisions of this 

Pension Plan. 

Section 8.10. Non-alienation of Benefits. Benefits payable under this Pension Plan and pursuant 

to the Trust Agreement shall not be subject in any manner to anticipation, alienation, sale, transfer, 

assignment, pledge, encumbrance, charge, garnishment, execution, or levy of any kind, either voluntary or involuntary, prior to actually being received by the person entitled to the benefit under 

the terms of the Trust Agreement and this Pension Plan; and any attempt to anticipate, alienate, 

sell, transfer, assign, pledge, encumber, charge or otherwise dispose of any right to benefits payable hereunder, shall be void. The Pension Fund shall not in any manner be liable for, or subject 

to, the debts, contracts, liabilities, engagements or torts of any person entitled to benefits hereunder; provided, however, that this Section 8.10 shall not be applicable to a benefit payable pursuant 

to a Qualified Domestic Relations Order under the terms and conditions provided in the Act; provided further, however, this Section 8.10 shall not be applicable to a Participant who has committed a violation against this Pension Fund as provided by the Act, and such Participant's monthly 

benefit may be offset by the amount of any judgment, decree, order, or other award rendered on or 

after August 5, 1997, in favor of the Pension Fund and against the Participant as the result of such 

violation of the Act. 

Section 8.11. Misrepresentation. Any misrepresentation by an applicant shall constitute 

grounds for the denial of all, or a portion, of the benefits which an applicant may otherwise be 

entitled to under this Pension Plan and for the cancellation or recovery of benefit payments made 

in reliance thereon to a Participant or Beneficiary.

File 14 Ex 14 Plan Documents 0067
 62 ARTICLE VIII 

Section 8.12. Denial of Claim. In the event the claim is denied in whole or in part, the notice to 

the Participant shall provide, in language calculated to be understood by the claimant: 

(a) the specific reason or reasons for the denial; 

(b) specific reference to pertinent Plan provisions on which the denial is based; 

(c) a description of any additional material or information necessary for the claimant 

to perfect the claim and an explanation of why such material or information is necessary; 

and 

(d) appropriate information as to the steps to be taken if the Participant or beneficiary 

wishes to submit his or her claim for review. 

Section 8.13. Appeal Procedure. 

(a) Any Participant, Beneficiary, or any other person who applies for benefits under 

the Trust Agreement and this Pension Plan and is ruled ineligible by the Trustees or who 

believes he did not receive the full amount of benefits to which he is entitled, or who is 

otherwise adversely affected by any action of the Trustees, shall have the right, as provided 

in the Act and by such procedures as shall be established by the Trustees, to request the 

Board of Trustees to designate a Hearing Panel, to be composed of at least two (2) Trustees, 

one (1) of whom shall be a Union Trustee and one (1) of whom shall be an Employer 

Trustee, to conduct a hearing in the matter, provided that:

(1) he makes such a request, in writing, within sixty (60) days after receipt of a 

notification of an adverse benefit determination by the Board of Trustees; 

(2) claimant will be given the opportunity to submit written comments, documents, records and other information relating to the claim for benefits; 

(3) claimant shall be provided, upon request and free of charge, reasonable access to, and copies of, all documents, records and other information relevant to the 

claimant's claim for benefits; 

(4) the review shall take into account all comments, documents, records and 

other information submitted by the claimant relating to the claim, without regard to 

whether such information was submitted or considered in the initial benefit determination; and 

(5) the review must not afford deference to the initial adverse determination 

and must be conducted by an appropriate named fiduciary of the Plan who is neither 

the individual who made the adverse benefit determination nor the subordinate of 

such individual. 

(b) The Hearing Panel shall then conduct a hearing, at which the Participant, Beneficiary, or such other person shall be entitled to present his position and any evidence in 

File 14 Ex 14 Plan Documents 0068
 63 ARTICLE VIII 

support thereof. The Participant, Beneficiary or such other person may be represented at 

any such hearing by an attorney or by any other representative of his choosing at the Participant's, Beneficiary's or such other person's own expense. Thereafter, the Trustees shall 

issue a written decision within sixty (60) days after such hearing affirming, modifying or 

setting aside their former action, as provided in the Act. 

(c) As provided in the Trust Agreement, the decision on review shall be binding upon 

all persons dealing with the Pension Fund or claiming any benefits hereunder, except to 

the extent that such decision may be determined to be arbitrary or capricious by a court or 

arbitrator having jurisdiction over such matter. 

Section 8.14. Cash-Out of Pension. 

(a) Notwithstanding any other provision in this Pension Plan to the contrary, if the present value of a Participant’s Accrued Benefit at the time of attaining eligibility for a retirement pension benefit, including the eligibility of a surviving Spouse for the Qualified Joint 

And Survivor Benefit or the Qualified Survivor Benefit, or the eligibility of a designated 

Beneficiary for the Ten Year Certain Benefit does not exceed five thousand ($5,000.00) 

dollars, the entire amount of such Accrued Benefit shall be distributed in the form either 

of a Cash-Out as provided in Section 8.14(b) herein, or a monthly pension payment, with 

the form of the payment at the sole election of such Participant, surviving Spouse, or designated Beneficiary. 

(b) The term "Cash-Out" as used herein shall mean a distribution of Accrued Benefit 

to a Participant which meets the following requirements: 

(1) the Participant’s entire Accrued Benefit is distributed to the Participant; and 

(2) the present value of the Accrued Benefit does not exceed five thousand 

($5,000.00) dollars; and 

(3) the distribution is made on account of the Participant’s attaining eligibility 

for a retirement pension benefit provided herein. 

(c) For the purpose of the foregoing the present value of the Accrued Benefit shall be 

calculated in accordance with the provisions of Section 2.1 herein. 

Section 8.15. Rollover Distributions. 

(a) Direct Rollovers of Certain Distributions. 

 Effective for distributions on or after January 1, 2007 

(1) A distributee may elect, at the time and in the manner prescribed by the Plan 

Administrator, to have any portion of an eligible rollover distribution paid directly 

to an eligible retirement plan specified by the distributee in a direct rollover. This 

Section does not confer any rights or benefits on any person and is not intended to 

expand the forms or times of payment otherwise available under the Plan. 

File 14 Ex 14 Plan Documents 0069
 64 ARTICLE VIII 

(2) The following definitions apply to the terms used in this Section: 

(i) An "eligible rollover distribution" is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover 

distribution does not include: 

(A) any distribution that is one of a series of substantially equal periodic 

payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of 

the distributee and the distributee’s designated beneficiary, or for a specified period of ten years or more; 

(B) any distribution to the extent such distribution is required under 

Code § 401(a)(9); and 

(C) the portion of any distribution that is not includable in gross income. 

However, such portion may be transferred only to (i) an individual retirement account (IRA) or annuity described in Code § 408(a) or (b), (ii) a qualified plan described in Code § 401(a) or 403(a) provided that before January 

1, 2007, such plan is a qualified defined contribution plan) in a direct trustee-to-trustee transfer, or (iii) on or after January 1, 2007, an annuity contract described in Code § 403(b) in a direct trustee-to-trustee transfer, provided in the case of (ii) or (iii) the plan or contract separately account for 

amounts so transferred, including separately accounting for the portion of 

such distribution which is includible in gross income and the portion of such 

distribution which is not so includible. 

(ii) An "eligible retirement plan" is any of the following that accepts a distributee’s eligible rollover distribution: 

(A) an IRA described in Code § 408(a), 

(B) an individual retirement annuity described in Code § 408(b), 

(C) an annuity plan described in Code § 403(a), 

(D) a qualified trust described in Code § 401(a), 

(E) an annuity contract described in Code § 403(b), 

(F) an eligible deferred compensation plan under Code § 457(b) which 

is maintained by a state, political subdivision of a state, or any agency or 

instrumentality of a state or political subdivision of a state and which agrees 

to separately account for amounts transferred into such plan from this Plan, 

and 

(G) on or after January 1, 2008, a Roth IRA described in Code § 408A(e) 

File 14 Ex 14 Plan Documents 0070
 65 ARTICLE VIII 

and any regulations promulgated thereunder. 

(iii) A "distributee" includes an Employee (including a former Employee 

whose employment ended before January 1, 2002). In addition, the Employee's 

or former Employee's surviving Spouse and the employee's or former employee's Spouse or former Spouse who is the alternate payee under a qualified domestic relations order as defined in Code § 414(p), are distributees with regard 

to the interest of the Spouse or former Spouse. Effective for distributions made 

on or after January 1, 2010, a Participant’s non-Spouse beneficiary is a distributee with respect to any otherwise eligible rollover distribution that is paid to 

the beneficiary. 

(iv) A "direct rollover" is a payment by the Plan to the eligible retirement 

plan specified by the distributee. 

(3) NonSpouse Rollovers. Effective January 1, 2010, a non-Spouse beneficiary who is a designated beneficiary (as defined in Code § 401(a)(9)(E)) may elect 

to directly rollover an eligible rollover distribution to an individual retirement account under Code § 408(a), an individual retirement annuity under Code § 408(b) 

or a Roth IRA under Code § 408A. In applying this section, a non-Spouse rollover 

will not be subject to the rollover notice requirements under Code § 402(f) or the 

mandatory withholding requirements under Code § 3405(c). 

Section 8.16. Benefit Restrictions and Funding Requirements. Notwithstanding anything in 

the Plan to the contrary, the provisions of this Article VIII shall apply effective for Plan Years 

beginning on or after January 1, 2008. 

(a) Compliance. The Trustees shall comply with the implementation and rules for operation regarding amendments that increase the Plan’s liabilities and place restrictions on 

benefits and benefit increases as described in Code § 432 during the period beginning on 

the date the Plan’s Actuary certifies that the Plan is in "endangered status" or "critical status", as applicable, and continuing through the end of the "funding improvement period", 

or "rehabilitation period". 

(b) Employer Surcharge. In accordance with Code § 432(e), while the Plan is certified to be in critical status, each Employer obligated to make Plan contributions for the 

initial critical year, and for each succeeding Plan Year, may be required to pay a surcharge 

equal to a percentage of the contributions otherwise required, beginning 30 days after the 

Trustees have issued notice to the Employer that the Plan is in critical status and that a 

surcharge is in effect. However, any such surcharge shall terminate on the effective date 

of a collective bargaining agreement which includes terms consistent with a schedule set 

forth in a rehabilitation plan under Code § 432(e). 

(c) Adoption and Implementation of a Funding Improvement or Rehabilitation 

Plan. For the initial Plan Year in which the Plan’s Actuary certifies that the Plan is in 

endangered or critical status, the Trustees shall adopt and implement, within the time period prescribed by law, a "funding improvement plan", or a "rehabilitation plan", as appliFile 14 Ex 14 Plan Documents 0071
 66 ARTICLE VIII 

cable. Such funding improvement or rehabilitation plan shall include the schedules prescribed under Code § 432, setting out revised contribution structures or revised benefit 

structures or both which shall apply, based on the schedules as agreed upon by the Employer or the schedules imposed on the Employer by default. 

(d) Definitions. For purposes of this Article, the terms "endangered status", "critical 

status", "funding improvement plan", "rehabilitation plan", "funding improvement period", 

and "rehabilitation period", shall have the meanings ascribed to them in Code § 432. Notwithstanding the anti-cutback prohibitions in Code § 411(d)(6) and ERISA Section 204(g), 

the term "revised benefit structures" may include a reduction or elimination of "adjustable 

benefits" as defined in Code § 432(e)(8). 

Section 8.17. Exhaustion of Remedies and Statute of Limitations. No legal action for benefits 

under the Plan shall be brought unless and until the following have occurred: 

(a) The Participant has submitted a claim for benefits in accordance with Section 8.2 

above and has received notification of the claims’ denial. 

(b) The Participant has submitted the denied claim for review in accordance with Section 8.13 above and has received a final denial of the reviewed claim. 

(c) Any legal action taken must be filed within ninety (90) days of the date of receipt 

of the final denial in (b) above. 

(d) No legal action can be taken against the Plan or the Board of Trustees more than 

three (3) years after a claim for benefits has been made. For this purpose, a claim for 

benefits is deemed to have been made on: 

(1) the date an application for benefits is denied on review by the Board of 

Trustees, if the claims is to recover benefits not paid by the Plan; 

(2) the date benefits are suspended, if the claim is to recover benefits suspended 

under the Plan; or 

(3) the date of the benefit statement that was provided for the applicable period 

of service, if the claim is in regard to the Trustees’ (or designee’s) computation of 

service and benefits under the Plan.

File 14 Ex 14 Plan Documents 0072
 67 ARTICLE IX 

ARTICLE IX – MISCELLANEOUS 

Section 9.1. Law Applicable. This Pension Plan is created and accepted in the Commonwealth 

of Pennsylvania and all issues pertaining to the validity and construction of this Pension Plan and 

of the acts or transactions of the parties hereto shall be determined in accordance with the laws of 

the Commonwealth of Pennsylvania, except as to matters dealt with by Federal law. 

Section 9.2. Savings Clause. In the event any provisions of this Pension Plan be held to be 

unlawful, or unlawful as to any person or instance, such fact shall not adversely affect the other 

provisions herein contained or the application of such provisions to any other person or instance, 

unless such illegality shall make impossible the functioning of this Pension Plan. 

Section 9.3. Gender. Wherever any words are used in this Pension Plan in the masculine gender, they shall also be construed to include the feminine or neuter gender in all situations where 

they would so apply; wherever any words are used in the singular, they shall also be construed to 

include the plural in all situations where they would so apply; and wherever any words are used in 

the plural, they shall also be construed to include the singular. 

Section 9.4. Amendment of Pension Plan. 

(a) The provisions of this Pension Plan may be amended at any time by an instrument 

in writing executed by the Trustees; provided, however, in no event shall the Pension Fund 

be used for any purposes other than the purposes set forth in this Pension Plan and the Trust 

Agreement, and for the purpose of paying the necessary expenses incurred in the administration of the Pension Fund. 

(b) Any proposed amendment to this Pension Plan shall be submitted to each of the 

Trustees before the date of the meeting at which the amendment will be considered. A 

copy of such amendment, upon passage by the Trustees, shall be forwarded to each Union, 

each Employer, the Administrative Manager, the Investment Manager(s), and to such other 

parties as required by law. 

Section 9.5. Termination. 

(a) ERISA Section 404lA(a)(2) Plan Termination. In the event the Plan terminates within 

the meaning of section 4041A(a)(2) of ERISA, the Trustees shall comply with the requirements of ERISA relating to such termination, including: 

(1) limiting the payment of benefits to benefits which are non-forfeitable under 

the Plan as of the date of the termination, 

(2) paying benefits attributable to Employer contributions, other than death 

benefits, only in the form of an annuity unless the Plan assets are distributed in full 

satisfaction of all non-forfeitable benefits under the Plan (except that the Trustees 

may authorize payment other than in the form of an annuity of a Participant’s entire 

non-forfeitable benefit attributable to Employer contributions, other than a death 

benefit, if the Value of the entire non-forfeitable benefit does not exceed $5,000), 

and 

File 14 Ex 14 Plan Documents 0073
 68 ARTICLE IX 

(3) reducing benefits and suspending benefit payments in accordance with section 4281 of ERISA. 

(b) ERISA Section 4041A(a)(l) and (3) Plan Terminations. In the event the Plan terminates 

within the meaning of ERISA Section 4041A(a)(l) or (3), the rate of an Employer’s contributions under the Plan for each Plan Year beginning on or after the Plan termination date 

shall equal or exceed the highest rate of Employer contributions at which the Employer 

had an obligation to contribute under the Plan in the five preceding Plan Years ending on 

or before the Plan termination date. 

Notwithstanding the preceding sentence, if the PBGC approves a reduction in the rate, the 

rate of an Employer’s contributions under the Plan shall equal or exceed the rate approved 

by the PBGC. 

(c) ERISA Section 4042 Plan Termination. In the event the Plan terminates within the 

meaning of section 4042 of ERISA, the Trustee appointed shall have the powers specified 

in such section, including, but not limited to, the power to reduce benefits or suspend benefit payments, give appropriate notice, amend the Plan, and perform other acts required or 

authorized by ERISA. 

(d) Notwithstanding anything herein to the contrary, in no event shall any assets revert to 

the Employer. 

Section 9.6. Pension Benefit Guaranty Corporation. The Trustees shall pay such annual premiums as necessary and as required by the act to the Pension Benefit Guaranty Corporation in 

order to provide protection to the Participants and Beneficiaries from the attendant risks resulting 

from the termination of the Pension Fund. 

Section 9.7. Notice. Notice given to a Trustee, Union, Employer, Employee, Participant, Beneficiary or any other person shall, unless otherwise specified herein, be sufficient if in writing and 

delivered to or sent by postpaid first class mail or prepaid telegram to the last address as filed with 

the Trustees. Except as herein otherwise provided, the delivery of any statement or document 

required hereunder to be made to a Trustee, Union, Employer, Employee, Participant, Beneficiary 

or any other person shall be sufficient if delivered in person or if sent postpaid first class mail to 

his or its last address as filed with the Trustees. 

Section 9.8. Article and Section Titles. The Article and Section titles are included solely for 

convenience and shall, in no event, be construed to affect or modify any part of the provisions of 

this Pension Plan or be construed as a part thereof. 

Section 9.9. Effect of Certain Social Security Increases upon Benefits. No benefit payable to 

any Participant or Beneficiary shall be decreased because of any increase in the Social Security 

Benefit levels payable under Title II of the Social Security Act or because of any increase in the 

Social Security wage base under Title II of the Social Security Act. 

Section 9.10. Merger, Consolidation or Transfer. In the case of any merger or consolidation 

with, or transfer of assets or liabilities to, any other pension plan, each Participant in this Pension 

File 14 Ex 14 Plan Documents 0074
 69 ARTICLE IX 

Fund shall (if this Pension Fund then terminated) be entitled to a benefit immediately after the 

merger, consolidation or transfer which is not less than the benefit he would have been entitled to 

immediately before the merger, consolidation or transfer (if this Pension Fund had then terminated) 

in the event the same is required by the Pension Benefit Guaranty Corporation. 

File 14 Ex 14 Plan Documents 0075
 70 ARTICLE X 

ARTICLE X - DAIRY CLASS PARTICIPANTS 

Section 10.1. Purpose. The Dairy Fund was merged with this Pension Fund as of May 1, 1976 

but administered in accordance with the terms of the Dairy Fund until May 1, 1980. This Article 

sets forth the pension benefits under this Pension Plan for those Dairy Employees, as defined in 

Section 10.2(c) herein, who were Participants in the Greater Pittsburgh Dairy Industry Pension 

Fund or employed by a Dairy Employer, and are now eligible, or become eligible, for pension 

benefits from this Pension Fund. 

(a) Those Dairy Employees who did not have two (2) years of Dairy Employer Contributions made on their behalf after May 1, 1974, and who never had any contributions 

required to be made on his behalf to this Pension Fund, were only entitled to the retirement 

benefits to which they would have been entitled under the Dairy Fund Pension Plan in 

effect immediately prior to May 1, 1976, which Pension Plan is incorporated herein by 

reference as the benefit schedule for such Dairy Class Participants. 

(b) A Dairy Class Participant who had at least two (2) years of Dairy Employer Contributions made on his behalf after May 1, 1974, to the Dairy Fund or this Pension Fund, 

and who had any contributions required to be made to this Pension Fund, shall be subject 

to all of the provisions of Articles I through X applied for Participation and Credited Service earned while a Participant in this Plan subject to the following transitional rules reflected in Section 10.3. 

Section 10.2. Definitions.

 

(a) Dairy Fund. The term "Dairy Fund" as used herein shall mean the former Greater 

Pittsburgh Dairy Industry Pension Fund, a qualified pension fund organized to provide 

pension benefits pursuant to a Trust Agreement and Pension Plan, as amended, funded by 

contributions under collective bargaining agreements between Dairy Employers and Local 

Union No. 205. 

(b) Dairy Employer. The term "Dairy Employer" as used herein shall mean: 

(1) Any individual, partnership, cooperative or corporation engaged in the dairy 

industry in the Greater Pittsburgh Area who or which has a Collective Bargaining 

Agreement with Local Union No. 205 covering production and distribution employees. 

(2) Local Union No. 205 in regard to its full-time officers and other employees. 

(c) Dairy Employee. The term "Dairy Employee" as used herein shall mean: 

(1) Any person employed by a Dairy Employer who is in the collective bargaining unit represented by Local Union No. 205 and who is covered by such Collective Bargaining Agreement. 

(2) Full-time officers and other employees of Local Union No. 205, and which 

Local Union agrees to make regular contributions and to be bound by the terms of 

File 14 Ex 14 Plan Documents 0076
 71 ARTICLE X 

the Trust Agreement and this Pension Plan. 

(d) Local Union No. 205. The term "Local Union No. 205" as used herein shall mean 

the Service Personnel and Employees of the Dairy Industry, Local Union No. 205, of Pittsburgh, Pennsylvania, affiliated with the International Brotherhood of Teamsters. 

(e) Dairy Class Participants. The term "Dairy Class Participants" as used herein shall 

mean any Dairy Employee who is or may become entitled to participate in the benefits 

provided for in this Article and Pension Plan. 

Section 10.3. Transitional Rules.

(a) Year of Participation. In determining Years of Participation, each Year of Past 

Credited Service granted by the Dairy Fund to a Dairy Class Participant prior to May 1, 

1976 shall be counted as a Year of Participation. 

(b) Year of Credited Service. Each Year of Credited Service granted by the Dairy 

Fund to the Dairy Class Participant prior to May 1, 1976 shall be counted as a Year of 

Credited Service in this Plan. 

(c) Accrued Benefit. 

(1) The Accrued Benefit of a Dairy Class Participant, who had at least two (2) 

years of Dairy Employer Contributions made on his behalf between May 1, 1974 

through April 30, 1980, shall equal the product of: 

(i) the United Multiplier of $12.00 for a Dairy Class Participant whose last 

covered date with this Pension Fund was during the period May 1, 1976 through 

December 31, 1977; and the United Multiplier of $13.00 for a Dairy Class Participant whose last covered date with this Pension Fund was during the period 

January 1, 1978 through April 30, 1980, and 

(ii) the Dairy Class Participant’s Credited Service as of his Termination 

Date. 

(2) The Accrued Benefit of a Dairy Class Participant eligible to retire after May 

1, 1980, who had at least two (2) years of Dairy Employer Contributions made on 

his behalf after May 1, 1974, and who also had Dairy Employer Contributions made 

on his behalf after May 1, 1980, shall equal the sum of: 

(i) the product of the Unit Multiplier of $14.00 for Credited Service earned 

prior to May 1, 1980, and the Dairy Class Participant’s Credited Service 

through May 1, 1980, plus; 

(ii) the Accrued Benefit of such Participant determined in accordance with 

Section 2.1 for Credited Service on and after May 1, 1980. 

File 14 Ex 14 Plan Documents 0077
 72 ARTICLE X 

(d) Dairy Class Normal Retirement Age. The term "Dairy Class Normal Retirement 

Age" as used herein shall refer to Dairy Class Participants, retiring on or after May 1, 1976 

with at least two (2) years of Dairy Fund Employer Contributions made on their behalf 

from May 1, 1974, and shall mean the later of: 

(1) Those retiring prior to May 1, 1979, a Normal Retirement Age of 65; 

(2) Those retiring from May 1, 1979 through April 30, 1980, a Normal Retirement Age of 64; 

(3) Those retiring from May 1, 1980 through April 30, 1981, a Normal Retirement Age of 63; 

(4) Those retiring from May 1, 1981 through April 30, 1982, a Normal Retirement Age of 62; 

(5) Those retiring from May 1, 1982 through April 30, 1983, a Normal Retirement Age of 61; 

(6) Those retiring on and after May 1, 1983, the Normal Retirement Age defined in Section 4.1 of the Plan. 

File 14 Ex 14 Plan Documents 0078
 73 ARTICLE XI 

ARTICLE XI - BAKERY CLASS PARTICIPANTS 

Section 11.1. Purpose. The Bakery Fund was merged into this Pension Fund on January 1, 1979. 

This Article sets forth the pension benefits under this Pension Plan for those Bakery Employees, 

as defined in Section 11.2(c) herein, who were Participants in the Bakery Drivers Local 485 and 

Baking Industry Pension Fund and are now eligible, or become eligible, for pension benefits from 

this Pension Fund. 

(a) Those Bakery Class Participants who were eligible to retire prior to January 1, 1979 

and who did not have any contributions required to be made on their behalf to this Pension 

Fund shall receive such pension payment in the form and amount determined in accordance 

with the Bakery Fund Trust Agreement and Pension Plan in effect upon the date of such 

Bakery Employee’s retirement. 

(b) A Bakery Class Participant who retires on or after January 1, 1979, and who had 

any contributions required to be made to this Pension Fund, shall be subject to all of the 

provisions of Articles I through X applied for Participation and Credited Service earned 

while a Participant in this Plan subject to the following transitional rules reflected in Section 11.3. 

Section 11.2. Definitions. 

(a) Bakery Fund. The term "Bakery Fund" as used herein shall mean the Bakery 

Drivers Local 485 and Baking Industry Pension Fund, a qualified pension fund organized 

to provide pension benefits pursuant to a Trust Agreement and Pension Plan, as amended, 

and funded by contributions under Collective Bargaining Agreements between the Bakery 

Employers and Local Union No. 485. 

(b) Bakery Employer. The term "Bakery Employer" as used herein shall mean: 

(1) Any individual, partnership, cooperative or corporation in the Greater Pittsburgh Area who or which has a collective bargaining agreement with Local Union 

No. 485. 

(2) Local Union No. 485 in regard to its full-time officers and other employees. 

(c) Bakery Employee. The term "Bakery Employee" as used herein shall mean: 

(1) Any person employed by a Bakery Employer who is in the collective bargaining unit represented by Local Union No. 485 and who is covered by such Collective Bargaining Agreement. 

(2) Full-time officers and other employees of Local Union No. 485, and which 

Local Union agrees to make regular contributions and to be bound by the terms of 

the Trust Agreement and this Pension Plan. 

File 14 Ex 14 Plan Documents 0079
 74 ARTICLE XI 

(d) Local Union No. 485. The term "Local Union No. 485" as used herein shall mean 

the former Bakery Drivers Union, Local Union No. 485 of Pittsburgh, Pennsylvania, affiliated with the International Brotherhood of Teamsters, whose representational duties now 

reside with Teamsters Local No. 926. 

(e) Bakery Class Participants. The term "Bakery Class Participants" as used herein 

shall mean any Bakery Employee who is or may become entitled to participate in the benefits provided for in this Article and Pension Plan. 

Section 11.3. Transitional Rules. 

(a) Year of Participation. In determining Years of Participation, each Year of Credited Service granted by the Bakery Fund to a Bakery Class Participant prior to January 1, 

1979 shall be counted as a Year of Participation. 

(b) Year of Credited Service. Each Year of Credited Service granted by the Bakery 

Fund to the Bakery Class Participant prior to January 1, 1979 shall be counted as a Year of 

Credited Service in this Plan. 

(c) Accrued Benefit. 

(1) The Accrued Benefit of a Bakery Class Participant shall equal the sum of: 

(i) product of the Unit Multiplier shown in Section 11.3(c)(2) below and 

the Bakery Class Participant’s Credited Service prior to January 1, 1979, And 

(ii) the Accrued Benefit of such Participant in accordance with Section 2.1 

for Credited Service on and after January 1, 1979. 

(2) The Bakery Class Participants shall be subject to a benefit schedule providing Unit Multipliers for each Year of Credited Service prior to January 1, 1979 as 

follows:

 

 Contribution Schedule Unit Multiplier 

 $29.00 - 32.00 - 35.00 $22.00

 $26.00 $20.00

 $16.00 $15.08

 $14.00 $13.20

 $10.00 $ 9.43

File 14 Ex 14 Plan Documents 0080
 75 ARTICLE XII 

ARTICLE XII - JOHNSTOWN BAKERS CLASS PARTICIPANTS 

Section 12.1. Purpose. The Johnstown Bakers Fund was merged into this Pension Fund on January 1, 1993. This Article sets forth the pension benefits under this Pension Plan for those Johnstown Bakers Employees, as defined in Section 12.2(c) herein, who were Participants in the Johnstown Bakers Fund Pension Plan and are now eligible, or become eligible, for pension benefits 

from this Pension Fund. 

(a) Those Johnstown Bakers Class Participants who were eligible to retire prior to January 1, 1993 and who did not have any contributions required to be made on their behalf 

to this Pension Fund, shall receive such pension payment in the form and amount determined in accordance with the Bakery Fund Trust Agreement and Pension Plan in effect 

upon the date of such Bakery Employee’s retirement. 

(b) A Johnstown Bakers Class Participant who retires on or after January 1, 1993, and 

who had any contributions required to be made to this Pension Fund, shall be subject to all 

of the provisions of Articles I through X applied for Participation and Credited Service 

earned while a Participant in this Plan subject to the following transitional rules reflected 

in Section 12.3. 

Section 12.2. Definitions. 

(a) Johnstown Bakers Fund. The term "Johnstown Bakers Fund" as used herein shall 

mean the Johnstown Bakers and Teamsters’ Unions Pension Agreement, a qualified pension fund organized to provide pension benefits pursuant to a Pension Plan, as amended, 

and funded by contributions under Collective Bargaining Agreements between the Johnstown Bakers Employers and Local Union No. 110. 

(b) Johnstown Bakers Employer. The term "Johnstown Bakers Employer" as used 

herein shall mean: 

(1) An individual, partnership, cooperative or corporation in the Johnstown, 

Pennsylvania Area who or which has a Collective Bargaining Agreement with Local Union No. 110. 

(2) Local Union No. 110 in regard to its full-time officers and other employees.

(c) Johnstown Bakers Employee. The term "Johnstown Bakers Employee" as used 

herein shall mean:

(1) Any person employed by a Johnstown Bakers Employer who is in the collective bargaining unit represented by Local Union No. 110 and who is covered by 

such Collective Bargaining Agreement. 

(2) Full-time officers and other employees of Local Union No. 110, and which 

Local Union agrees to make regular contributions and to be bound by the terms of 

the Trust Agreement and this Pension Plan. 

File 14 Ex 14 Plan Documents 0081
 76 ARTICLE XII 

(d) Local Union No. 110. The term "Local Union No. 110" as used herein shall mean 

the Teamsters, Chauffeurs, Warehousemen and Helpers, Local Union No. 110, Ebensburg, 

Pennsylvania, affiliated with the International Brotherhood of Teamsters. 

(e) Johnstown Bakers Class Participants. The term "Johnstown Bakers Class Participants" as used herein shall mean any Johnstown Bakers Employee who is or may become entitled to participate in the benefits provided for in this Article and Pension Plan.

Section 12.3. Transitional Rules. 

(a) Year of Participation. In determining Years of Participation, each Year of Credited Service granted by the Johnstown Bakers Fund to a Johnstown Bakers Class Participant prior to January 1, 1993 shall be counted as a Year of Participation. 

(b) Year of Credited Service. Each Year of Credited Service granted by the Johnstown Bakers Fund to the Johnstown Bakers Class Participant prior to January 1, 1993 shall 

be counted as a Year of Credited Service in this Plan. 

(c) Accrued Benefit. 

(1) The Accrued Benefit of a Johnstown Bakers Class Participant shall equal 

the sum of: 

(i) product of the Unit Multiplier shown in Section 12.3(c)(2) below and 

the Johnstown Bakers Class Participant’s Credited Service prior to January 1, 

1993, And 

(ii) the Accrued Benefit of such Participant in accordance with Section 2.1 

for Credited Service on and after January 1, 1993. 

(2) The Johnstown Bakers Class Participants shall be subject to the benefit 

schedule providing Unit Multipliers for each Year of Credited Service as follows: 

 

 Contribution Schedule Unit Multiplier

 Credited Service Earned Though $15.50 

 December 31, 1987 At Highest 

 Contribution Schedule

 Credited Service Earned After 

 December 31, 1987 and Through $18.50 

 December 31, 1992 - At Highest 

 Contribution Schedule 

 Credited Service Earned As of $42.50 

 January 1, 1993 - At Highest 

 Contribution Schedule 

File 14 Ex 14 Plan Documents 0082
 77 APPENDIX A 

APPENDIX A 

WESTERN PENNSYLVANIA TEAMSTERS AND EMPLOYERS PENSION FUND 

CONTRIBUTION AND BENEFIT SCHEDULE 

I. Effective October 1, 1979 - In order to maintain current Unit Multipliers, all contribution 

classes $25.00-$28.00-$31.00 and below must increase the negotiated contributions rate by at least 

$1.00 per week (subject to the proviso below) in each year of contracts negotiated after October 1, 

1979 (minimum contract period - three years) until sufficient contributions have been negotiated 

to eliminate any contribution deficits on or before October 1, 1985. The contribution classes affected by this will be closed to any newly-bargained contracts during the period in which the contributions are not sufficient to support the Unit Multiplier. If, during any three (3) year contract 

period commencing after October 1, 1979, the negotiated contribution is less than the minimum 

increase specified, or if the deficit has not been eliminated by October 1, 1985, the Unit Multiplier 

for future accruals will be reduced to the amount which contributions will support, as shown below 

on Schedules A and B. In those cases where the deficit exceeds $6.00, the contract must provide 

for increases in the negotiated contribution rate in excess of $1.00 per week in each year of contracts negotiated after October 1, 1979 to eliminate the deficit on or before October 1, 1985. 

Employers who participated in this Pension Plan as of September 1, 1979, or prior thereto, are 

subject to the new Unit Multipliers and contribution schedules listed in Schedule A below. Employers participating in this Pension Plan after September 1, 1979 are subject to the Unit Multipliers and contribution schedules listed in Schedule B below. 

II. Effective October 1, 1989 - For all Credited Service earned by a Participant on and after 

that date who has contributions made on his behalf by an Employer in deficit, such Credited Service shall not be subject to the application of the deficit program and shall be subject to the nondeficit Unit Multipliers listed in Schedules A and B, as appropriate. 

III. Effective April 1, 1986 - Except as provided otherwise below, effective for all contracts 

negotiated or renegotiated, and made effective on or after April 1, 1986, increases in Unit Multipliers resulting from increased contribution rates shall be granted only for each Year of Credited 

Service earned after the effective date of the said contract, for Participants for whom contributions 

are made on their behalf at contribution classes which are not in deficit as defined above. The 

increase in Unit Multipliers provided herein shall be effective after April 1, 1986 for Participants 

for whom contributions are made on their behalf at deficit contribution classes only upon the effective date of the contract eliminating the deficits by the Employer as provided above. 

IV. Effective June 1, 1990 - Increased contribution rates required by contract on and after June 

1, 1990 shall result in an increase in the Unit Multiplier for each Year of Credited Service earned 

after the effective date of such increase only for Normal and Early Retirement pensions on the 

basis of an increase of $1.50 in the Unit Multiplier for each $1.00 increase in the negotiated contribution rate. This increase in the Unit Multiplier shall not be applicable for the $2.00 increase in 

the contribution rate in excess of $84.00 (i.e., contribution dollars 85 and 86), and shall be applicable only to increases in a Contributing Employer’s contribution rate in excess of the contributing 

rate of the said Contributing Employer in effect on June 1, 1990. The early pension reduction 

factors provided at Section 4.4(b) herein shall be applied, as required, to all years of service credit 

earned by such Participants. Provided however, that in the event that a Contributing Employer 

File 14 Ex 14 Plan Documents 0083
 78 APPENDIX A 

had contributed prior to June 1, 1990 at a higher contribution rate than the Contributing Employer’s 

contribution rate in effect on June 1, 1990, the said increase in the Unit Multiplier shall apply only 

upon the reinstatement of the contribution rate to the previously highest contribution rate in effect 

prior to June 1, 1990. Provided further, however, that any reduction in the contribution rate by a 

Contributing Employer after June 1, 1990 shall result in the corresponding reduction in the Unit 

Multiplier in the manner provided above and as provided in Schedule B below. 

V. Effective June 1, 1991 - The Unit Multiplier applicable to Participants employed by an 

employer who becomes a Contributing Employer effective on or after June 1, 1991, shall be determined as follows: 

(1) The Unit Multiplier applicable to any Past Credited Service (up to the maximum of 

five (5) years) granted pursuant to Section 4.1(b)(i) herein, and applicable to the period covered 

by the Contributing Employer’s initial contract or the Contributing Employer’s initial three (3) 

year period of participation in the Pension Plan, whichever period is the longest, shall be subject 

to the Unit Multipliers and the contribution schedules listed in Schedule B below. 

(2) Effective with the first increase in the contribution rate following the expiration of 

the Contributing Employer’s initial contract or the Contributing Employer’s initial three (3) year 

period of participation in the Pension Plan, whichever period is the longest, the Unit Multiplier 

shall be increased on the basis of an increase of $1.50 in the Unit Multiplier for each $1.00 increase 

in the negotiated contribution rate as provided above in Paragraph (1), subject to a limit in the 

increase in the contribution rate schedule of no more than a total of fifteen ($15.00) dollars over 

the highest contribution rate of the previous contract or three (3) year period, whichever period is 

the longest. The said fifteen ($15.00) dollar limit shall be applicable for the term of the second 

contract, or three (3) year period, whichever period is the longest. 

(3) Any increases in the contribution rate by the Contributing Employer pursuant to a 

contract effective after the periods described in Paragraphs (1) and (2) above shall result in an 

increase in the Unit Multiplier on the basis of an increase of $1.50 in the Unit Multiplier for each 

$1.00 in the negotiated contribution rate as provided above in Paragraph (1). 

VI. Effective July 1, 2006 - The Unit Multiplier applicable to a Participant whose Employer 

is required to make contributions for such Participant on and after July 1, 2006, and for Credited 

Service earned on and after July 1, 2006, shall be two (2.00%) percent of the amount of Employer 

Contributions required to be paid into the Pension Fund for such Participant if such Participant’s 

Unit Multiplier immediately prior to July 1, 2006 exceeded two (2.00%) percent of the amount of 

such Employer Contributions. In the event a Participant’s Unit Multiplier is less than two (2.00%) 

percent of the amount of Employer Contributions required to be paid into the Pension Fund for 

such Participant for Credited Service earned on and after July 1, 2006, such Participant’s Unit 

Multiplier shall not be subject to the two (2.00%) percent requirement stated above. 

VII. Effective August 1, 2008 - The Unit Multiplier applicable to the service earned on and 

after August 1, 2008 by a Participant shall range from 0.40% to 1.00% of contributions depending 

upon the annual percentage increase in contributions resulting from collective bargaining, as follows: 

File 14 Ex 14 Plan Documents 0084
 79 APPENDIX A 

Contribution 

Increase of at 

least: 

0% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 

Unit Multiplier 0.40% 0.50% 0.60% 0.70% 0.80% 0.90% 1.00% 

VIII. Effective February 1, 2011 – The unit multiplier for any Participant covered under the 

Preferred Schedule of the Rehabilitation Plan shall be 0.5% of Employer Contributions required 

to be made on his behalf. The unit multiplier of any Participant covered under the Default Schedule shall be the same percentage in effect immediately prior to becoming subject to the Default 

Schedule except that such percentage will only be applied to the portion of Employer Contribution 

required to be made on the Participant’s behalf based on the contribution rate in effect immediately 

prior to the date he becomes covered under the Default Schedule. Contribution rate increases that 

occur after that date will not be taken into account for benefit accrual purposes. 

IX. Effective January 1, 2014 – For any Participant of a New Employer described in Appendix G, the unit multiplier shall be 1.0% of Employer Contributions required to be made by the 

New Employer as a New Employer. 

 

File 14 Ex 14 Plan Documents 0085
 80 APPENDIX A 

 

File 14 Ex 14 Plan Documents 0086
 81 APPENDIX A 

 

File 14 Ex 14 Plan Documents 0087
 82 APPENDIX A 

SCHEDULE B - UNIT MULTIPLIERS 

AND CONTRIBUTION RATES FOR EMPLOYERS 

PARTICIPATING AFTER SEPTEMBER 1, 1979 

APPLICABLE TO SERVICE EARNED PRIOR TO JULY 1, 2006 

(Rates for Each Year Under a 3 Year Contract Unless 

Otherwise Stated)

 Unit Multiplier Unit Multiplier 

 (Normal, Early and (Disability) 

 Contribution Schedule Vested Benefits) Benefits) 

 TABLE 1

 $41.00 $46.00 $51.00 $30.00 $20.00 

 38.00 43.00 48.00 28.49 20.00 

 35.00 40.00 45.00 26.97 20.00 

 30.00 35.00 40.00 24.45 20.00 

 32.00 33.50 35.00 22.21 20.00 

 29.00 32.00 35.00 22.00 20.00 

 26.00 29.00 32.00 20.10 20.00 

 27.00 29.50 32.00 20.41 20.00 

 29.00 30.00 31.00 19.71 20.00 

 TABLE 2 - $1.00 Increase In Successive 

 Contract Years 

 $7.00 $ 8.00 $ 9.00 $ 5.70 $ 5.70 

 8.00 9.00 10.00 6.35 6.35 

 9.00 10.00 11.00 7.00 7.00 

 10.00 11.00 12.00 7.64 7.64 

 11.00 12.00 13.00 8.29 8.29 

 12.00 13.00 14.00 8.94 8.94 

 13.00 14.00 15.00 9.59 9.59 

 14.00 15.00 16.00 10.23 10.23 

 15.00 16.00 17.00 10.89 10.89 

 16.00 17.00 18.00 11.53 11.53 

 17.00 18.00 19.00 12.18 12.18 

 18.00 19.00 20.00 12.83 12.83 

 19.00 20.00 21.00 13.47 13.47 

 20.00 21.00 22.00 14.13 14.13 

 21.00 22.00 23.00 14.77 14.77 

 22.00 23.00 24.00 15.42 15.42 

 23.00 24.00 25.00 16.07 16.07 

 24.00 25.00 26.00 16.71 16.71 

 25.00 26.00 27.00 17.37 17.37 

 26.00 27.00 28.00 18.01 18.01 

 27.00 28.00 29.00 18.66 18.66 

 28.00 29.00 30.00 19.31 19.31 

 

File 14 Ex 14 Plan Documents 0088
 83 APPENDIX A 

TABLE 3 - Level Contribution Schedule 

 Unit Multiplier Unit Multiplier 

 (Normal, Early and (Disability) 

 Contribution Schedule Vested Benefits) Benefits) 

 $16.00 $16.00 $16.00 $10.37 $10.37 

 17.00 17.00 17.00 11.02 11.02 

 18.00 18.00 18.00 11.66 11.66 

 19.00 19.00 19.00 12.31 12.31 

 20.00 20.00 20.00 12.96 12.96 

 21.00 21.00 21.00 13.61 13.61 

 24.00 24.00 24.00 15.55 15.55 

 30.00 30.00 30.00 19.44 19.44 

Participants retiring after April 1, 1979, who were employed by Employers participating in this 

Pension Fund as of September 1, 1979, or prior thereto, shall have their monthly benefit per Year 

of Credited Service (Unit Multiplier) determined in accordance with Schedule A showing the Unit 

Multiplier for various negotiated contribution schedules. Subject to the "jump" provision below 

and the conditions listed above, the applicable contribution schedule to calculate the Unit Multiplier from Schedule A shall be that schedule under which contributions are being made for the 

Participant in the contract period in which the Participant retires or otherwise leaves Covered Employment, whichever is earlier. 

Participants retiring after April 1, 1979, who were employed by Employers participating in this 

Pension Fund after September 1, 1979, shall have their monthly benefit per Year of Credited Service (Unit Multiplier) determined in accordance with Schedule B showing the Unit Multiplier for 

various negotiated contribution schedules. Subject to the "jump" provision below and the conditions listed above, the applicable contribution schedule to calculate the Unit Multiplier from 

Schedule B shall be that Table under which contributions are being made for the Participant in the 

contract period in which the Participant retires or otherwise leaves Covered Employment, whichever is earlier. 

Jump Provision

If a contribution schedule is negotiated in which: (1) the weekly contribution in the first year of 

the new contract exceeds the weekly contribution in the last year of the prior contract by more than 

$5.00 plus the amount of the deficit for such contribution schedule; or (2) a weekly contribution 

schedule in any year of the new contract exceeds the weekly contribution schedule in the immediate prior year by more than $5.00, plus any remaining deficit in the contribution schedule, the 

applicable contribution Schedule to determine the Unit Multiplier from either Schedule A or 

Schedule B in the first thirty (30) months of the new contract shall be the Unit Multiplier provided 

by the contribution schedule in the prior contract. This Jump Provision shall not have any application to a newly negotiated contribution schedule in excess of contribution schedule - $41.00-

$46.00-$51.00. 

The Jump Provision shall not be applicable to Credited Service earned pursuant to contracts negotiated or renegotiated, and made effective on or after April 1, 1986, for Participants for whom 

contributions are made on their behalf at contribution schedules which are not in deficit as defined 

above. The Jump Provision shall continue to be in effect for Credited Service earned pursuant to 

File 14 Ex 14 Plan Documents 0089
 84 APPENDIX A 

contracts negotiated or renegotiated, and made effective on or after April 1, 1986, for Participants 

for whom contributions are made on their behalf at deficit contribution schedules until the effective 

date of the contract eliminating the deficits by the Employer as provided above. 

Adjustment of Unit Multiplier for Special Cases

If a Participant earns Credited Service in this Pension Fund in two or more contribution Schedules 

for any reason, and retires or otherwise leaves Covered Employment at the lower contribution 

schedule, the Unit Multiplier shall be calculated by prorating the Unit Multipliers under each contribution schedule. 

Benefits for Participants Retiring After April 1, 1982 

Under Contracts Requiring Contributions of $58.00 

Per Week Effective April 1, 1982 and $62.00 Per 

Week Effective April 1, 1983 

And Thereafter

For those Participants retiring after April 1, 1982, under Collective Bargaining Agreements requiring contributions of $58.00 per week effective April 1, 1982, and $62.00 per week effective April 

1, 1983, the following is applicable: 

1. An increased Unit Multiplier of $35.00 will be granted for each year of Credited Service 

earned after April 1, 1982 for Normal and Early Retirement pensions only. 

2. The maximum of years of service credit provided at Section 4.1(b)(3) herein shall not apply 

to Years of Credited Service earned after April 1, 1982 by such Participants. 

3. The early pension reduction factors provided at Section 4.4(b) herein will be applied, as 

required, to all Years of Credited Service earned by such Participants. 

4. The Spouse of such Participant will be eligible for the Qualified Survivor Benefit provided 

at Section 4.8 herein if such Participant dies after April 1, 1982, and (a) has either attained 

age fifty-five (55) and earned fifteen (15) Years of Credited Service, or earned twenty-five 

(25) Years of Credited Service, and (b) met all of the other eligibility requirements stated 

in Section 4.8(a) herein. The calculation of the Qualified Survivor Benefit for the Spouse 

of a Participant who dies prior to attaining age fifty-five (55), and is otherwise eligible for 

receipt for such benefit under this Section, will be as follows: 

a. The maximum reduction applied pursuant to Section 4.4(b) herein will be forth-two 

(42) percent. 

b. The age of fifty-five (55) for the Participant will be assumed to determine the joint 

and survivor factor. 

c. The actual age of the Spouse will be utilized to determine the joint and survivor 

factor. 

File 14 Ex 14 Plan Documents 0090
 85 APPENDIX A 

The increase of benefits provided in this Section will become applicable to other Participants on 

the date when the Collective Bargaining Agreement under which such Participants are employed 

required contributions at the levels of $58.00 and $62.00 per week in successive years. 

Benefits for Participants Retiring After January 1, 1987 

Under Contracts Requiring Contributions of $64.00 

Per Week Effective April 1, 1985, $68.00 Per Week 

Effective April 1, 1986, and $72.00 Per Week Effective 

April 1, 1987 and Thereafter 

Notwithstanding any other provisions in this Pension Plan, for those Participants retiring on or 

after January 1, 1987, under Collective Bargaining Agreements requiring contributions of $64.00 

per week effective April 1, 1985, $68.00 per week effective April 1, 1986, and $72.00 per week 

effective April 1, 1987, the following is applicable: 

1. For Credited Service earned during the period of January 1, 1987 to March 31, 1987, a Unit 

Multiplier of $50.00 per Year of Credited Service will be granted for Normal and Early 

Retirement pensions only. 

2. A Unit Multiplier of $60.00 will be granted for each Year of Credited Service earned after 

April 1, 1987 for Normal and Early Retirement pensions only. 

3. The early pension reduction factors provided at Section 4.4(b) herein will be applied, as 

required, to all Years of Credited Service earned by such Participants. 

The increase of benefits provided in this Section will become applicable to other Participants three 

(3) months prior to the date when the Collective Bargaining Agreement under which such Participants are employed requires contributions at the level of $72.00 per week, but in no event shall 

the increase in benefits provided in this Section be effective prior to January 1, 1987. 

Benefits for Participants under Contracts Requiring 

Contributions of $82.00 Per Week Effective April 1, 1988

Notwithstanding any other provisions in this Pension Plan, for those Participants under Collective 

Bargaining Agreements requiring contributions of $82.00 per week effective April 1, 1988, the 

following is applicable: 

1. A Unit Multiplier of $75.00 will be granted for each Year of Credited Service earned after 

April 1, 1988 for Normal and Early Retirement pensions only. 

2. An increase of $3.00 in the Unit Multiplier will be granted for each Year of Credited Service earned after April 1, 1989 for Normal and Early Retirement pensions only, as a result 

of each $2.00 increase in a contribution rate over $82.00 through $88.00 per week, except 

that an increase in the Unit Multiplier will not be granted for the $2.00 increase in the 

contribution rate (dollars 85 and 86) in excess of $84.00, and such an increase in the Unit 

Multiplier is effective as of the effective date of the increased contribution rate and shall 

be in effect for contracts taking effect through March 31, 1990. 

File 14 Ex 14 Plan Documents 0091
 86 APPENDIX A 

3. The early pension reduction factors provided at Section 4.4(b) herein will be applied, as 

required, to all Years of Credited Service earned by such Participants. 

The increase of benefits provided in this Section will become applicable to other Participants when 

the Collective Bargaining Agreement under which such Participants are employed requires contributions at the level of $82.00 per week on or after April 1, 1988. 

Benefits for Participants under Contracts Requiring 

Contributions of $80.00 Per Week Effective August 1, 1988 

Notwithstanding any other provision in this Pension Plan, for those Participants under Collective 

Bargaining Agreements requiring contributions of $80.00 per week effective August 1, 1988, the 

following is applicable: 

1. A Unit Multiplier of $72.00 will be granted for each Year of Credited Service earned after 

August 1, 1988 for Normal and Early Retirement pensions only. 

2. The early pension reduction factors provided at Section 4.4(b) herein will be applied, as 

required, to all Years of Credited Service earned by such Participants. 

The increase of benefits provided in this Section will become applicable to other Participants when 

the Collective Bargaining Agreement under which such Participants are employed requires contributions at the level of $80.00 per week on or after August 1, 1988. 

Benefits for Participants under Contracts Requiring 

Contributions of $106.00 Per Week

 The Unit Multiplier applicable to Participants whose Employer is required to make contributions at the $106.00 per week contribution rate or higher, and who are subject to the requirements for the $2,000 Monthly 30-And-Out Benefit provided at Section 4.11(c) herein, shall be 

determined as follows: 

 (1) The Unit Multiplier applicable to the first seven (7) months of contributions 

required at the $106.00 per week contribution rate shall be $108.00 or as provided otherwise by 

this Appendix A; and 

 (2) The Unit Multiplier applicable to the remaining period when contributions 

are required at the $106.00 per week or higher contribution rate shall be $96.00 or as provided 

otherwise by this Appendix A; and 

 (3) The Unit Multiplier applicable to any increase in the contribution rate of 

$106.00 after a one (1) year period shall result in an increase in the $96.00 Unit Multiplier of $1.50 

for each $1.00 increase in the negotiated contribution rate. 

Benefits for Participants under Contracts Requiring 

Contributions of $116.00 Per Week 

 The Unit Multiplier applicable to Participants whose Employer is required to make contriFile 14 Ex 14 Plan Documents 0092
 87 APPENDIX A 

butions at the $116.00 per week contribution rate or higher, and who are subject to the requirements for the $1,500 Monthly 25-And-Out Benefit provided at Section 4.12(c) herein, shall be 

determined as follows: 

 (1) The Unit Multiplier applicable following the first three (3) months of contributions required at the $116.00 per week contribution rate, or three (3) months from September 

1, 1994, whichever date is later, shall be reduced by $15.00; and 

 (2) The Unit Multiplier applicable to any increase in the contribution rate of 

$116.00 after a one (1) year period shall result in an increase in the Unit Multiplier of $1.50 for 

each $1.00 increase in the negotiated contribution rate. 

File 14 Ex 14 Plan Documents 0093
 88 APPENDIX B 

APPENDIX B 

AMENDMENT PROVIDING FOR ALTERNATIVE METHOD FOR ALLOCATION OF 

UNFUNDED VESTED BENEFITS

(1). PREAMBLE AND DEFINITIONS. 

 (a) Preamble. 

This Appendix G sets forth and describes the rules and regulations applicable to 

Employer Withdrawal Liability pursuant to and in addition to those set forth in 

ERISA. The term "Employer" as used herein shall be defined as in ERISA and 

governing law, and trades and businesses under common control shall constitute 

a single Employer as provided under ERISA Section 4001(b). 

 (b) Definitions. 

 (1) New Employer. 

 New Employer means an Employer who has been accepted to participate or reenter the Fund by the Trustees and: 

(i) first became obligated to contribute under the Plan after January 1, 

2014; or, 

(ii) an Existing Employer who reenters the Fund after having completely 

withdrawn from the Fund and pays its full withdrawal liability payment 

schedule in a lump sum, as determined by the Trustees’ after consideration of specific matters raised through an ERISA Section 4219(b)(2) 

request for review relating to the determination of the employer’s withdrawal liability or payment schedule or relating to the collectability of 

the withdrawal liability payments. 

 (2) Existing Employer. 

Existing Employer means an Employer other than a New Employer. 

 (3) Non-Forfeitable Benefits Directly Attributable To New Employers. 

Non-forfeitable benefits directly attributable to New Employers means 

the benefits earned by participants as a result of service with a New Employer. 

 (4) Directly Attributable Assets.

Directly attributable assets means the sum of all contributions made under the Plan and withdrawal liability payments by New Employers, adjusted annually by the New Employer Pool's share of Plan investment 

earnings and administrative expenses, and reduced by the benefit payments made for attributable benefits. 

 (i) The share of administrative expenses allocated to the New Employer Pool's directly attributable assets is equal to the total Plan 

administrative expenses multiplied by the ratio of New Employer contributions for the Plan Year to all Employer contributions for the Plan Year. 

File 14 Ex 14 Plan Documents 0094
 89 APPENDIX B 

 (ii) The share of investment earnings (net of investment expenses, 

including management and custodial fees) allocated to the New 

Employer Pool's directly attributable assets is computed by calculating the return on Plan's assets for the Plan Year and applying that return to the attributed assets, contributions, benefit payments and administrative expenses. For this purpose, all cash 

flows will be assumed to occur mid-year and the return will be 

computed using the formula: 

Return = Net Investment Income ÷ Average Assets. 

Where Average Assets = Sum of Market Value at the start of the 

Plan year less 50% of Net Non-Investment Income/Loss. 

(2). CALCULATION OF WITHDRAWAL LIABILITY. 

Effective for withdrawals that occur on or after January 1, 2014, the Plan shall create two 

pools of unfunded vested benefits. One pool shall be known as the "New Employer Pool" 

and the other pool shall be known as the "Existing Employer Pool". The New Employer 

Pool shall consist of the assets and non-forfeitable benefits directly attributable to employers assigned to this pool. The Existing Employer Pool shall consist of all Plan assets 

and non-forfeitable benefits that are not directly attributable to the New Employer Pool. 

 (a) New Employers. 

The amount of unfunded vested benefits allocable to a New Employer 

who withdraws from the Plan shall be the unfunded vested benefits allocable to such New Employer using the direct attribution method set 

forth under ERISA §4211(c)(4). For purposes of determining withdrawal liability and allocating unfunded vested benefits that are not attributable to service with a New Employer who withdraws from the 

Plan, the New Employer Pool and the Existing Employer Pool will be 

treated as if they were two separate and distinct multiemployer plans for 

withdrawal liability purposes only, and no portion of the unfunded 

vested benefits that are allocable to the Existing Employer Pool will be 

allocated to the New Employer Pool. 

 (b) Existing Employers.

The amount of unfunded vested benefits allocable to an Existing Employer who withdraws from the Plan shall be calculated under the statutory presumptive method set forth under ERISA §4211(b), adjusted to 

exclude New Employer contributions used in the direct attribution 

method. 

(3). CESSATION OF EXISTING EMPLOYER POOL.

 

If all Existing Employers cease to be obligated to contribute to the Plan, the New Employer 

Pool and the Existing Employer Pool shall be discontinued and the Plan shall use the onepool rolling-5 method set forth under ERISA Section 4211(c)(3) to determine allocable 

unfunded vested benefits for withdrawals that occur for Plan Years following the year in 

which all Existing Employers ceased to be obligated to contribute. In the event of a mass 

File 14 Ex 14 Plan Documents 0095
 90 APPENDIX B 

withdrawal, a New Employer that withdrew from the Existing Employer Pool more than 

three (3) Plan Years prior to the date of the mass withdrawal shall not be subject to or 

assessed any reallocation liability. 

(4). CESSATION OF NEW EMPLOYER POOL.

If in any Plan Year all New Employers cease to be obligated to contribute to the Plan, the 

New Employer Pool and the Existing Employer Pool shall be discontinued and the Plan 

shall use the presumptive method to determine allocable unfunded vested benefits for withdrawals that occur in the following Plan Year. Should an Employer subsequently commence participation in the Plan during a period in which there is no New Employer Pool, 

a New Employer Pool will be established for that New Employer and all subsequent New 

Employers. 

 

File 14 Ex 14 Plan Documents 0096
 91 APPENDIX C 

APPENDIX C 2014 UPDATE TO THE 2010 REHABILITATION PLAN 

The following contains all provisions of the 2010 Rehabilitation Plan as updated through 2014. 

The objective of the Pension Fund’s Rehabilitation Plan is to forestall insolvency. 

The Rehabilitation Plan which is restated herein now contains three Schedules (“Preferred”, “Default” and “Distressed”). Upon the stated expiration date of a collective bargaining agreement or 

participation agreement, the Rehabilitation Plan and the PPA require that Bargaining Parties must 

select, or have imposed, either the Preferred or Default Schedule. The Distress Employer Schedule 

may only be selected upon a finding by the Trustees, in their sole discretion, that the employer 

meets all qualifications for the Distress Employer Schedule. 

In the event the Bargaining Parties cannot agree to selection of a Schedule within 180 days, the 

Default Schedule will be imposed by operation of law. Bargaining Parties who select a Rehabilitation Plan Schedule can rely on the contribution rates for the duration of their collective bargaining agreement, subject to a maximum term of five years. 

A. Preferred Schedule

The Preferred Schedule requires that the Bargaining Parties provide for contribution increases of at least six (6%) percent, compounded annually, in pending, renewed or 

amended collective bargaining agreements and participation agreements. If a six (6%) 

percent increase was not achieved by the last day of the 2011 Plan Year, the Bargaining 

Parties will be legally required to choose from higher contribution increase levels. The 

Unit Multiplier percentage used for benefit accruals for service earned on and after February 1, 2011 is equal to 0.5% of contributions. Adjustable Benefits are retained, reduced or 

eliminated to a lesser degree under the Preferred Schedule than under the Default Plan, as 

described below: 

A.1. Benefits Earned Prior to August 1, 2008 

 A.1.1. There is no change to accrued benefits earned prior to August 1, 2008 and payable under the straight life option at Normal Retirement Age 60. A Participant 

can still retire at Early Retirement Age 55 with 15 years of Credited Service or 

at any age upon completion of 25 years of Future Credited Service. However, 

unless excepted as provided below, actuarial reductions will be applied for early 

retirement and for the selection of Joint & Survivor and Ten Year Certain options. 

 

 A.1.2. Participants who have attained eligibility for the 25-And-Out (Accrued), 30-

And-Out (Accrued), Special 25-And-Out ($1,500, $2,000 or $2,500) or Special 

30-And-Out ($2,000, $3,000 or $3,500) Benefits by February 1, 2011 can still 

retire at any time and can have the pre-August 1, 2008 benefit paid with no 

reduction for early retirement. 

File 14 Ex 14 Plan Documents 0097
 92 APPENDIX C 

 A.1.3. Participants who have not attained eligibility for the 25-And-Out (Accrued), 

30-And-Out (Accrued), Special 25-And-Out ($1,500, $2,000 or $2,500) or Special 30-And-Out ($2,000, $3,000 or $3,500) Benefits by February 1, 2011, but 

later attain the necessary years of service, can still retire and can have the preAugust 1,2008 benefit paid; however, an early retirement reduction applies if 

retirement is before age 55. 

 A.1.4. There is no change to the pre-August 1, 2008 portion of the standard early retirement benefit for Participants who are eligible by February 1, 2011, based on 

having attained Age 55 and 15 years of Credited Service. 

 A.1.5. Participants who have attained eligibility for the 25-And-Out (Accrued), Early 

or Normal retirement by February 1, 2011 can retire with no change in the actuarial reductions for Joint & Survivor or Ten Year Certain options with respect 

to benefits earned prior to August 1, 2008. 

 A.2. Benefits Earned After August 1, 2008 but Prior to February 1, 2011 (all benefits 

earned during this period are defined in the 2008 Funding Improvement Plan, have 

not been changed under this Rehabilitation Plan, and are summarized below)

 A.2.1. There is no additional change to benefits earned for service between August 1, 

2008 and February 1, 2011 beyond that stated in the 2008 Funding Improvement Plan involving application of actuarial reductions for early retirement, 

Joint & Survivor and Ten Year Certain options. 

 A.2.2. There is no additional change to early retirement reductions (if any) for service 

earned between August 1, 2008 and February 1, 2011 beyond that stated in the 

2008 Funding Improvement Plan involving application of early retirement reductions based on a Normal Retirement Age of 62. Vested Participants with 

pre-August 1, 2008 service continue to be eligible to retire at Age 60. 

 A.2.3. There is no additional change to the 25-And-Out (Accrued), 30-And-Out (Accrued), and subsequent portions of the Special 25-And-Out ($1,500, $2,000 or 

$2,500) or Special 30-And-Out ($2,000, $3,000 or $3,500) Benefits earned between August 1, 2008 and February 1, 2011 beyond that stated in the 2008 

Funding Improvement Plan involving application of all reduction factors for 

early retirement, Joint & Survivor and Ten Year Certain options. 

 A.2.4. There is no additional change to the pro-rata treatment of the Special 25-AndOut ($1,500, $2,000 or $2,500) Benefits or the Special 30-And-Out ($2,000, 

$3,000 or $3,500) Benefits earned between August 1, 2008 and February 1, 

2011 beyond that described in the 2008 Funding Improvement Plan involving 

application of reduction factors for early retirement, Joint & Survivor and Ten 

Year Certain options. 

 A.2.5. There is no additional change to the continuation of the Special 25-And-Out 

($1,500, $2,000 or $2,500) or Special 30-And-Out ($2,000, $3,000 or $3,500) 

File 14 Ex 14 Plan Documents 0098
 93 APPENDIX C 

Benefits, as described in the 2008 Funding Improvement Plan for any participant whose employer contributed at or above the $225 weekly level by the end 

of the 2008 Plan Year for benefits earned between August 1, 2008 and February 

1, 2011 beyond that described in the 2008 Funding Improvement Plan involving 

application of reduction factors for early retirement, Joint & Survivor and Ten 

Year Certain options. 

 A.3. Benefits Earned After February 1, 2011 

 A.3.1. For service earned on or after February 1, 2011, the Unit Multiplier percentage 

is 0.5% of contributions, including contribution increases required under the 

Preferred Schedule (i.e., future contribution increases are benefit bearing). 

 A.3.2. Early retirement, Joint & Survivor and Ten Year Certain reductions apply for 

all Accrued and Special benefits earned on or after February 1, 2011. Early 

retirement reductions are based on a Normal Retirement Age of 65. However, 

vested Participants who entered the Pension Fund prior to August 1, 2008 or 

February 1, 2011 remain eligible to retire at Age 60 or Age 62, respectively. 

A.3.3. Participants who enter the Pension Fund after February 1, 2011 become 100% 

vested after having 5 Years of Participation. Participants who have Credited 

Service between January 1, 1999 and January 31, 2011 retain the right to be 

100% vested after 3 Years of Participation. 

 A.3.4. For benefits earned on or after February 1, 2011, there is no change to the continuation of the Special 25-And-Out ($1,500, $2,000 or $2,500) or the Special 

30-And-Out ($2,000, $3,000 or $3,500) Benefits for any Participant whose employer contributed at or above the $225 weekly level by the end of the 2008 

Plan Year, subject to the reductions stated in A.3.2. 

 

A.4. BENEFITS EARNED DURING ANY PERIOD OF TIME 

 A.4.1. There is no change in any earned benefit of Participants retiring prior to February 1, 2011. 

 A.4.2. The burial benefit is eliminated for Participants retiring after February 1, 2011. 

 A.4.3. Effective February 1, 2011, the disability benefit is eliminated except for disability retirees in pay status or Participants who have been found to have a disability onset date prior to February 1, 2011, as determined by Social Security 

Administration. 

 A.4.4. There is no change to the 10 Year Certain Pre-Retirement Survivor Benefit, 

subject to actuarial reduction for that portion earned after August 1, 2008. 

File 14 Ex 14 Plan Documents 0099
 94 APPENDIX C 

A.5. CONTRIBUTION REQUIREMENTS 

 A.5.1. The Preferred Schedule of benefits only applies to collective bargaining agreements or participation agreements which have contribution increases of six 

(6%) percent, compounded annually, beginning no later than the last day of the 

2011 Plan Year.

 A.5.2. Annual contribution increases set forth in collective bargaining agreements and 

participation agreements in effect on the date of this notice are considered in 

determining whether the six (6%) percent increase in Item A.5.1 has been 

achieved. 

 A.5.3. After 2011, Bargaining Parties who have not provided annual six (6%) percent 

contribution increases beginning in 2011 can only choose the Preferred Schedule with contribution increases (subject to Annual Updates - See Section V) 

beginning in later years as set forth below: 

CBA 

Renewal 

in Plan 

Year

Minimum Required Annual Increases 

2012 8% for a minimum of 3 years followed by 6% increases 

2013 10% for a minimum of 3 years followed by 6% increases 

2014 12% for a minimum of 3 years followed by 6% increases 

2015 14% for a minimum of 3 years followed by 6% increases 

 

B. Default Schedule

The Bargaining Parties must provide for contribution increases of at least eight (8%) percent, compounded annually, in pending, renewed or amended collective bargaining agreements and participation agreements. If an eight (8%) percent increase was not achieved by 

the last day of the 2011 Plan Year, the Bargaining Parties will have higher contribution 

increase levels upon expiration of their agreement. The Default Schedule provides a frozen 

Unit Multiplier for future benefit accruals as expressly required under the PPA. The Default 

Schedule contains a significantly greater elimination or reduction in Adjustable Benefits 

than the Preferred Schedule, as set forth below. 

If the Default Schedule is selected or imposed, the Pension Fund will not accept any subsequent collective bargaining agreements covering that bargaining unit which are compliant with the Preferred Schedule, except as determined by the Board of Trustees in their 

sole discretion. 

B.1. Benefits

B.1.1. The Unit Multiplier percentage for benefits earned after selection or imposition 

of a Default Schedule is frozen based on the January 31, 2011 contribution 

File 14 Ex 14 Plan Documents 0100
 95 APPENDIX C 

level, as set under the 2008 Funding Improvement Plan (ranging between 0.4% 

to 1.0% of contributions). 

 B.1.2. Contribution increases are non-benefit bearing. This means that the Unit Multiplier percentage will only apply to the contribution rate in effect immediately 

before the selection or imposition of a Default Schedule. 

 B.1.3. For service earned on or after February 1, 2011, the Normal Retirement Age is 

increased from Age 62 to Age 65. Participants who entered the Pension Fund 

prior to August 1, 2008 or February 1, 2011 remain eligible to retire at Age 60 

or Age 62, respectively. Eligibility for Early Retirement (subject to reductions) 

is maintained for Participants upon attaining 25 Years of Future Credited Service at any age, or at Age 55 with 15 Years of Credited Service. 

 B.1.4. The Special 25-And-Out ($1,500, $2,000 or $2,500) and Special 30-And-Out 

($2,000, $3,000 or $3,500) Benefits, as described in the 2008 Funding Improvement Plan for any Participant whose employer contributed at or above the $225 

weekly level by the end of the 2008 Plan Year will be frozen at the accrued 

level as of the date a Participant becomes subject to the Default Schedule. Such 

Participant will not be entitled to any additional accruals under those Special 

Benefit Levels. In addition, reduction factors for early retirement, Joint & Survivor and Ten Year Certain options will apply to all accrued and Special benefits earned including the portion of benefits earned prior to August 1, 2008. 

 B.1.5. There is no change in any earned benefit of Participants retiring prior to February 1, 2011. 

 B.1.6. The burial benefit is eliminated for Participants retiring after February 1, 2011. 

 B.1.7. Effective February 1, 2011, the disability benefit is eliminated except for disability retirees in pay status or participants who have been found to have a disability onset date prior to February 1, 2011, as determined by Social Security 

Administration. 

 B.1.8. The 10 Year Certain Pre-Retirement Survivor Benefit is eliminated. 

B.2. Contributions

 B.2.1. The Default Schedule of benefits only applies to collective bargaining agreements and participation agreements which have contribution increases of eight 

(8%), compounded annually, beginning no later than the last day of the 2011 

Plan Year.

 B.2.2. Annual contribution increases set forth in collective bargaining agreements and 

participation agreements in effect on the date of this notice are considered in 

determining whether the eight (8%) percent increase in Item B.2.1 has been 

achieved.

 B.2.3. After 2011, Bargaining Parties who have not provided annual eight (8%) percent contribution increases beginning in 2011 can only choose the Default 

Schedule with contribution increases (subject to Annual Updates - See Section 

V) beginning in later years as set forth below: 

File 14 Ex 14 Plan Documents 0101
 96 APPENDIX C 

CBA 

Renewal 

in Plan 

Year

Minimum Required Annual Increases 

2012 11% for a minimum of 3 years followed by 8% increases 

2013 14% for a minimum of 3 years followed by 8% increases 

2014 17% for a minimum of 3 years followed by 8% increases 

2015 19% for a minimum of 3 years followed by 8% increases 

 

C. Benefits Earned Prior to Selection or Imposition of the Preferred or Default Schedule

 C.1. Participants who are neither covered under a Preferred Schedule nor the Default 

Schedule earn a Unit Multiplier percentage accrual which is one-half the Unit 

Multiplier percentage applicable as of January 31, 2011. Participants retiring 

prior to their group's selection of a PPA Schedule, except for "Inactive Vested 

Participants" (as defined in this Rehabilitation Plan Update), will lose those Adjustable Benefits as set forth in the Preferred Schedule. 

D. Distressed Schedule 

The Trustees is their sole discretion may accept a collective bargaining agreement with 

contribution rates not in compliance with either the Preferred or Default Schedules in circumstance where a large employer’s financial condition has deteriorated and its creditors 

compel it to reorganize its ownership interests and labor obligations as a condition of forbearing default. On a case by case basis, the Trustees will accept non-conforming contributions and grant corresponding reduced benefits. The specific qualifications for the Distressed Employer Schedule are: 

D.1. Qualifications for the Distressed Employer Schedule. 

D.1.1. The employer, its lenders and the union have agreed to a plan for restructuring 

of interests and obligations which includes reduced wages, forgiveness of debt, and 

modification of collective bargaining agreement pension contribution obligations provisions; 

D.1.2. the employer is a large employer who has or will be contributing at least 1% 

of the total Pension Fund’s contributions; 

D.1.3. the employer submits to a review of its financial condition and operations by 

the Fund Office and outside experts and consultants, and agrees to reimburse the Fund 

for all fees and expenses incurred by the Fund in this review (including, but not limited 

to, reimbursement to the Fund for the time devoted by the Fund Office to any such 

File 14 Ex 14 Plan Documents 0102
 97 APPENDIX C 

review, with this reimbursement to be made at market rates for comparable services 

performed by the Fund Office); 

D.1.4. the employer has previously incurred a temporary termination of its participation in the Fund due to an inability to remain current in its contribution obligations, 

and the employer was in temporary termination status immediately prior to its request 

for re-entry as a distressed employer; and, 

D.1.5. on the basis of this financial and operational review, it appears that the employer is not able to contribute to the Fund at a higher rate than is indicated in the 

collective bargaining agreement proposed for acceptance under the Distressed Employer Schedule, and that acceptance of the proposed re-entry is in the best interest of 

the Fund under all the circumstances and advances the goals of this Rehabilitation Plan. 

D.2. Contribution and Withdrawal Liability Ramifications 

D.2.1 After acceptance of Distressed Employer Status, future collective bargaining 

agreements must provide contribution rate increases of 6.00% annually. Alternatively, 

subject to the approval of the Trustees, the required 6.00% increase in the annual contribution rate, or any portion thereof, may be satisfied through a reduction of the 0.5% 

accrual rate by the actuarial equivalent of the required 6% increase or any part thereof 

or by a reduction of the bearing portion of the contribution rate as determined by the 

Trustees. 

D.2.2. In recognition of the reduced funding improvement resulting from a Distressed Employer’s gap in contributions and the Fund’s acceptance of reduced contributions under this schedule, adjustments to the Distressed Employer’s potential withdrawal liability allocation will use contribution rates, including any increases, required 

by the employer’s collective bargaining agreement immediately prior to becoming covered by Distressed Employer Schedule. The contribution base units shall be the greater 

of the actual contribution base units while participating in Distressed Employer Schedule or an average of the contribution base units during the three years immediately 

preceding, which will be imputed for each year of participation in said Schedule. With 

respect to any gap in contributions due to a temporary termination or cessation of contributions, the employer’s contributions shall be imputed for any such gap period solely 

for the purpose of calculating withdrawal liability. 

E. Inactive Vested Participants 

Inactive Vested Participants who never had covered service under the Rehabilitation Plan 

Preferred Schedule shall be covered under the terms of the Default Schedule. However, if 

prior to the commencement of benefits, an Inactive Vested Participant returns to covered 

service (except for service covered under a Default Schedule or a Distressed Employer 

Schedule) and earns one year (52 weeks) of Credit Service under this Fund (or a Fund 

having a reciprocal agreement with this Fund), Adjustable Benefits will be restored to the 

level provided under the Preferred Schedule. Once a Participant becomes covered under 

File 14 Ex 14 Plan Documents 0103
 98 APPENDIX C 

either the Preferred or Default Schedule, the Schedule applicable at the time the Participant 

leaves active service shall govern the determination of that individual's benefits. 

E.1. Continuation of Work on Non-Contributory Basis 

If a group decertifies, or as the result of labor negotiations terminates contributing employer status for continuing work for which contributions had previously been required, or 

the Trustees terminate a working group's participation, a Participant whose last covered 

service in the Pension Fund is with the employer whose contributing employer status is 

terminated shall have adjustable benefits determined as provided under the Default Schedule in effect at the time of the termination. The Trustees, in their sole discretion, may 

permit Participants who are under the Preferred Schedule to retire under the Preferred 

Schedule for a brief period of time after the termination of contributing employer status, 

without application of the Default Schedule's loss of adjustable benefits. 

E.2. Termination of Work in Connection with Complete Shutdown 

The Rehabilitation Plan provides that benefits under the schedule applicable at the time the 

Participant leaves active service shall govern the determination of that individual's adjustable benefits. If, the Trustees, in their sole discretion determine that an employer has discontinued operations, and thus terminated its contributing employer status, Participants 

who have their employment terminated, retain or lose adjustable benefits as determined 

under the Schedule applicable to their group immediately prior to the discontinuance of 

operations. 

E.3. Employer Reorganization and Successor Employer 

In determining whether a Participant has continued employment with an Employer whose 

contributing employer status has terminated, the Trustees may in their sole discretion determine that work for a reorganized employer, or an employer entity which is created as 

the result of transactions entailed in a reorganization, results in the loss of adjustable benefits as provided under the Default Schedule. 

 

F. REHABILITATION PLAN SURCHARGES

The PPA provides that contribution surcharges may be assessed after a plan provides notice 

to the employer that surcharges are applicable. If the Trustees determine that a collective 

bargaining agreement has not been extended or renewed in compliance with the 2008 Funding Improvement Plan or the Rehabilitation Plan, the Trustees reserve the right to impose 

a PPA contribution surcharge of 5% during the initial critical status year (2010) and 10% 

thereafter. 

File 14 Ex 14 Plan Documents 0104
 99 APPENDIX C 

G. ANNUAL UPDATES

The PPA requires that the Pension Fund annually update the Rehabilitation Plan Schedules 

to reflect the experience of the Pension Fund and progress in meeting the objectives to 

forestall insolvency and to later emerge from Critical Status. 

Although an Annual Update may require a higher contribution schedule, Bargaining Parties 

who have relied upon, or who are deemed to be in compliance with, any PPA Schedule of 

Contributions may rely on those contribution requirements for the remaining term of their 

agreement. Notices of any changes to these Rehabilitation Plan Schedules will be provided 

advising Bargaining Parties that when a collective bargaining agreement or participation 

agreement expires, they will be required to select contributions and benefit structures from 

the updated Rehabilitation Plan Schedules. 

H. MODIFICATIONS 

 

The Trustees of the Pension Fund reserve the right to make any modification to this Rehabilitation Plan that may be required. The Trustees have the power, authority, and discretion 

to amend, construe and apply the provisions of the Rehabilitation Plan and Schedules. 

This 2014 Update to the Rehabilitation Plan has been adopted by the Trustees of the 

Western Pennsylvania Teamsters and Employers Pension Fund on December 3, 2014, 

subject to the terms and conditions stated herein.

THE BOARD OF TRUSTEES 

WESTERN PENNSYLVANIA TEAMSTERS AND EMPLOYERS PENSION FUND 

File 14 Ex 14 Plan Documents 0105
File 14 Ex 14 Plan Documents 0106
File 14 Ex 14 Plan Documents 0107
File 14 Ex 14 Plan Documents 0108
File 14 Ex 14 Plan Documents 0109
WESTERN PENNSYLVANIA 

TEAMSTERS AND EMPLOYERS 

PENSION FUND

SUMMARY PLAN DESCRIPTION

BOOKLET

January 1, 2018

File 14 Ex 14 Plan Documents 0110
WESTERN PENNSYLVANIA TEAMSTERS AND EMPLOYERS

PENSION FUND

900 Parish Street, Suite 101

Pittsburgh, PA 15220

(412) 362-4200 Toll Free (800) 362-4201 .

Telecopier (412) 362-3133

Website: www.wpapensionfund.com

E-Mail: ContactUs@wpapensionfund.com

 

UNION TRUSTEES EMPLOYER TRUSTEES

CARL BAILEY

Secretary Treasurer

Local No. 205 

11984 Long Run Road

White Oak, PA 15131

ROCCO DIFILIPPO

Secretary-Treasurer

Teamsters Local No. 249

4701 Butler Street

Pittsburgh, PA 15201

MARC R. DREVES

Secretary Treasurer/

Principal Officer

Teamsters Union No. 926

4240 Steubenville Pike

Pittsburgh PA 15205

JOSEPH MOLINERO

President - Jt. Council 40/

Local No. 211

1100 Washington Ave. Ste 304

Carnegie, PA 15106 

KEVIN M. SCHMITT

President - Local No. 249

4701 Butler Street

Pittsburgh, PA 15201

ROBERT CLEARY 

Sr. Hr. Manager

Compensation and Benefits

Welch Foods

300 Baker Avenue, Suite 101

Concord, MA 07142

WILLIAM J. DILLNER, JR.

P.O. Box 1312

Cornelius, NC 28031

BRIAN DYKES 

United Parcel Service - BIA

55 Glenlake Parkway

Atlanta, GA 30328

 

File 14 Ex 14 Plan Documents 0111
LEGAL COUNSEL

Charles J. Streiff, Esq.

Vincent P. Szeligo, Esq.

Wick, Streiff, Meyer, 

 O'Boyle & Szeligo, P.C.

1450 Two Chatham Center

Pittsburgh, PA 15219-3455

ACTUARIAL CONSULTANT

Beyer-Barber Company 

1136 Hamilton Street 

Allentown, PA 18101-1081

(610) 435-9577

INVESTMENT CUSTODIAN

BNY Mellon Asset Servicing

BNY Mellon Center

500 Grant Street

Pittsburgh, PA 15258 

FUND AUDITOR

Grossman Yanak & Ford LLP 

Three Gateway Center Ste 1800

Pittsburgh, PA 15222

(412) 338-9300

FINANCIAL CONTROLLER

Albanese Sinclair Smith & Co. 

12875 Route 30, Ste 22

North Huntingdon, PA 15642

(724) 863-4261 

INVESTMENT ADVISOR

New England Pension

Consultants, LLC

One Main Street,8th Floor

Cambridge, MA 02142

(617) 374-1300 

INVESTMENT MANAGERS

The Fund constantly monitors performance of its Investment

Managers and has changed managers from time to time. For any

updates to the list of Investment Managers, please visit the Fund

Website. The Plan utilized the following investment managers as

of January 1, 2018:

ABS Emerging Markets

Alcentra Capital

AQR Capital Management LLC

Artisan Partners L.P.

Crescent Capital Group

EnTrustPermal Capital 

Diversified Fund

Fiera Asset Management, Inc.

Loomis Sayles & Co., L.P.

Oberweis International

Parametric Eaton Vance

 Investment Managers

Parametric Clifton

Prudential Real Estate

 Investors

Systematic Financial

 Management

Twin Capital

Walter Scott & Partners L.P.

Wellington Management Company 

Western Asset Management Co.

William Blair

Windhaven Investment

 Management, Inc.

File 14 Ex 14 Plan Documents 0112
TABLE OF CONTENTS

 Page

INTRODUCTION......................................... 1

IMPORTANT INFORMATION ABOUT THE PENSION PLAN......... 3

RIGHTS AND PROTECTIONS UNDER THE EMPLOYEE

RETIREMENT INCOME SECURITY ACT OF 1974........... 5

PENSION BENEFIT GUARANTY CORPORATION............ 7

PARTICIPATION IN THE PENSION PLAN.................... 9

CONTRIBUTIONS TO THE PENSION PLAN.................... 11

EARNING SERVICE WITH THE PENSION PLAN................ 12

SUMMARY OF BENEFITS PROVIDED BY THE PENSION PLAN..... 18

HOW BENEFITS ARE EARNED ........................ 18

BENEFIT ELIGIBILITY ............................ 31

PENSION PAYMENT FORMS .......................... 36

OTHER PLAN BENEFITS, RIGHTS AND FEATURES ....... 37

FILING A CLAIM FOR BENEFIT PAYMENTS.................. 39

BENEFIT CLAIM DENIAL PROCEDURES................. 40

APPEAL AND REVIEW OF DENIED BENEFIT CLAIMS...... 40

SUSPENSION OF PENSION BENEFIT PAYMENTS............... 42 

MISCELLANEOUS PROVISIONS OF THE PENSION PLAN......... 46

ADJUSTABLE BENEFITS ............................ 46

ALIENATION OF BENEFITS ......................... 46

QUALIFIED DOMESTIC RELATIONS ORDERS ............ 47

CASH-OUT OF ACCRUED BENEFIT .................... 47

AMENDMENT OR TERMINATION OF THE PENSION PLAN.... 48

INTERNAL REVENUE CODE SECTION 415............... 48

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1

INTRODUCTION

The Employee Retirement Income Security Act of 1974 requires

that certain information be furnished to each participant (or

eligible participant) and beneficiary in an employee benefit

plan. This is your Summary Plan Description.

This Booklet summarizes the provisions of the Plan in effect

as of January 1, 2018, including provisions of the Funding

Improvement Plan, effective August 1, 2008, and the

Rehabilitation Plan, effective February 1, 2011, as updated. The

Plan may be amended in the future by the Trustees, and the

amendments may affect the determination of your earned service,

and/or also affect the calculation of your retirement benefit.

In some cases the amendments may be effective retroactive to a

date prior to January 1, 2018. In particular, the general right

to non-forfeiture of accrued benefits is subject to exceptions as

authorized under the Pension Plan Amendments Act of 2006 and the

Multiemployer Pension Reform Act of 2014. Notice of any

amendments to the Plan reducing accrued benefits will be

distributed to all Participants, Unions and Contributing

Employers for posting on appropriate bulletin boards. 

This Booklet summarizes the benefits, rights and obligations

you have with the Western Pennsylvania Teamsters and Employers

Pension Fund's Pension Plan (Plan). We hope you will find this

information helpful and will discuss it with your family. If you

have any questions after reading this Booklet, or if you would

like to discuss the details further, write or call the Fund

Office. They will be glad to help you.

This Booklet is a summary of the most important provisions

of the Plan. This summary, of course, cannot adequately present

all of the details of the Plan. Nothing in this summary is meant

to interpret, extend or change in any way the rules and

regulations expressed in the Plan's governing documents.

Examples shown in the summary do not override the actual terms of

the Pension Plan, as it may be amended from time to time.

Accordingly, your rights can only be determined by the provisions

of the Plan's governing documents. If any information included

in this Summary Plan Description is in conflict with any

provision in the Plan's governing documents, the Agreement And

Declaration Of Trust or the Pension Plan, the provisions of the

governing documents shall be controlling.

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Only the entire Board of Trustees is authorized to interpret

the Plan's governing documents. No Employer or Union, nor any

representative of any Employer, Union or the Fund Office, is

authorized to interpret the Plan's governing documents, nor can

any such person act as an agent of the Board of Trustees.

Effective April 1, 2017, the Plan was certified to be in

Critical and Declining Status, which enables the Trustees to

consider future amendments to reduce already accrued benefits of

active participants, inactive participants, alternate payees and

retirees in pay status younger than age 80.

If you have any questions about amendments to the Plan made

by the Board of Trustees after the publication of this Booklet,

contact the Fund Office or review current material posted on the

Plan’s website:

www.wpapensionfund.com

BOARD OF TRUSTEES

WESTERN PENNSYLVANIA TEAMSTERS

AND EMPLOYERS PENSION FUND

File 14 Ex 14 Plan Documents 0115
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IMPORTANT INFORMATION ABOUT

THE PENSION PLAN

The Plan is entirely financed by the contributions of the

Contributing Employers under Collective Bargaining Agreements

with your Union, or, in certain cases, by the contributions of

Participating Employers pursuant to Participation Agreements with

the Plan for participants not covered under Collective Bargaining

Agreements.

This is a Defined Benefit Pension Plan.

PLAN IDENTIFICATION NUMBER

Employer Identification Number 25-6029946

Plan Number 001

This Plan is provided through the Board of Trustees

(Administrator) of the Western Pennsylvania Teamsters and

Employers Pension Fund, at the following address:

Western Pennsylvania Teamsters

and Employers Pension Fund

900 Parish Street, Suite 101

Pittsburgh, PA 15220

(412) 362-4200

Toll Free (800) 362-4201

Telecopier (412) 362-3133

E-Mail: ContactUs@wpapensionfund.com

The Agent for Service of Legal Process is:

Charles J. Streiff, Esq.

Vincent P. Szeligo, Esq.

Wick, Streiff, Meyer, O'Boyle & Szeligo, P.C.

1450 Two Chatham Center

Pittsburgh, PA 15219-3455

(412) 765-1600

Service may also be made upon a Plan Trustee or the Fund

Office.

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The Administrator (as defined by Section 3(16) of ERISA) for

this Plan is:

Board of Trustees

Western Pennsylvania Teamsters

 and Employers Pension Fund

900 Parish Street, Suite 101

Pittsburgh, PA 15220

(412) 362-4200

Toll Free (800) 362-4201

E-Mail: ContactUs@wpapensionfund.com

The Plan Year for this Plan commences on January 1 and ends

on December 31, and consists of an entire calendar year for the

purposes of accounting and all reports to the United States

Department of Labor and other governmental regulatory agencies.

Relevant provisions of Collective Bargaining Agreements or

Participation Agreements, including the names of the parties and

the expiration dates, may be obtained by writing to the Fund

Office, or reviewed during business hours (8:00 a.m. to 4:00

p.m.) at the Fund Office, located at:

Western Pennsylvania Teamsters

 and Employers Pension Fund

900 Parish Street, Suite 101

Pittsburgh, PA 15220

(412) 362-4200

Toll Free (800) 362-4201

E-Mail contactus@wpapensionfund.com

A complete list of the Employer and Employee Organizations

sponsoring the Plan may be obtained by writing to the Fund

Office, or may be examined at the Fund Office during business

hours (8:00 a.m. to 4:00 p.m.).

The Collective Bargaining Agreements are between Unions

affiliated with Teamsters Joint Council No. 40 and the Employers

that have entered into labor contracts with such Unions.

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5

RIGHTS AND PROTECTIONS UNDER THE

EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974

As a Participant in the Plan you are entitled to certain

rights and protections under the Employee Retirement Income

Security Act of 1974 (ERISA). ERISA provides that all Plan

participants shall be entitled to:

< Examine, without charge, at the Fund Office during

business hours (8:00 a.m. to 4:00 p.m.), all documents

governing the Plan, including insurance contracts,

collective bargaining agreements and copies of all

documents such as annual reports, Form 5500 and plan

descriptions filed by the Plan with the U.S. Department

of Labor, and available at the Public Disclosure room of

the Employee Benefits Security Administration.

< Obtain, upon written request to the Plan Administrator,

copies of documents governing the operation of the Plan,

including insurance contracts and collective bargaining

agreements, and copies of the latest annual report (Form

5500) and updated summary plan descriptions. The

Administrator may make a reasonable charge for the

copies.

< Receive each year an Annual Funding Notice and Notice of

Funding Status under the Pension Protection Act of 2006.

These notices are automatically mailed to all

Participants, Contributing Employers and Local Unions.

< Obtain a statement telling you whether you have a right

to receive a pension at normal retirement age and if so,

what your benefits would be at normal retirement age (age

60, 62 or 65, depending on when you first accrued a

benefit under the Plan). If you do not have a right to a

pension, the statement will tell you how many more years

you have to work to get a right to a pension. This

statement must be requested in writing and is not

required to be given more than once every twelve months.

The Plan must provide the statement free of charge.

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Prudent Actions By Plan Fiduciaries

In addition to creating rights for Plan Participants, ERISA

imposes duties upon the people who are responsible for the

operation of the employee benefit plan. The people who operate

your Plan, called "fiduciaries" of the Plan, have a duty to do so

prudently and in the interest of you and other Plan Participants

and beneficiaries.

No one, including your Employer, your Union, or any other

person, may fire you or otherwise discriminate against you in any

way to prevent you from obtaining a pension benefit or exercising

your rights under ERISA. 

Enforce Your Rights

If your claim for a pension benefit is denied or ignored, in

whole or in part, you have a right to know why this was done, to

obtain copies of documents relating to the decision without

charge, and to appeal any denial, all within certain time

schedules.

Under ERISA, there are steps you can take to enforce the

above rights. For instance, if you request materials from the

Plan and do not receive them within 30 days, you may file suit in

a Federal court. In such a case, the court may require the Plan

Administrator to provide the materials and pay you up to $110 a

day until you receive the materials, unless the materials were

not sent because of reasons beyond the control of the

Administrator. If you have a claim for benefits which is denied

or ignored, in whole or in part, you may file suit in a state or

Federal court. In addition, if you disagree with the Plan’s

decision or lack thereof concerning the qualified status of a

domestic relations order, you may file suit in Federal court. If

it should happen that Plan fiduciaries misuse the Plan's money,

or if you are discriminated against for asserting your rights,

you may seek assistance from the U. S. Department of Labor, or

you may file suit in a Federal court. The court will decide who

should pay court costs and legal fees. If you are successful the

court may order the person you have sued to pay these costs and

fees. If you lose, the court may order you to pay these costs

and fees, for example, if it finds your claim is frivolous.

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Assistance With Your Questions

If you have any questions about your Plan, you should

contact the Plan Administrator. If you have any questions about

this statement or about your rights under ERISA, you should

contact the nearest office of the Employee Benefits Security

Administration, U.S. Department of Labor, listed in your

telephone directory, or the Division of Technical Assistance and

Inquiries, Employee Benefits Security Administration, U.S.

Department of Labor, 200 Constitution Avenue N.W., Washington,

D.C. 20210. You may also obtain certain publications about your

rights and responsibilities under ERISA by calling the

publications hotline of the Employee Benefits Security

Administration.

PENSION BENEFIT GUARANTY CORPORATION

Your pension benefits under this multiemployer plan are

insured by the Pension Benefit Guaranty Corporation (PBGC), a

federal insurance agency. A multiemployer plan is a collectively

bargained pension arrangement involving two or more unrelated

employers, usually in a common industry.

Under the multiemployer plan program, the PBGC provides

financial assistance through loans to plans that are insolvent. A

multiemployer plan is considered insolvent if the plan is unable

to pay benefits (at least equal to the PBGC's guaranteed benefit

limit) when due.

The maximum benefit that the PBGC guarantees is set by law.

Under the multiemployer program, the PBGC guarantee equals a

participant's years of service multiplied by (1) 100% of the

first $11 of the monthly benefit accrual rate and (2) 75% of the

next $33. The PBGC's maximum guarantee limit is $35.75 per month

times a participant's years of service. For example, the maximum

annual guarantee for a retiree with 30 years of service would be

$12,870.

The PBGC guarantee generally covers: (1) normal and early

retirement benefits; (2) disability benefits if you become

disabled before the plan becomes insolvent; and (3) certain

benefits for your survivors.

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The PBGC guarantee generally does not cover: (1) benefits

greater than the maximum guaranteed amount set by law; (2)

benefit increases and new benefits based on plan provisions that

have been in place for fewer than 5 years at the earlier of the

date the plan terminates or the time the plan becomes insolvent;

(3) benefits that are not vested because you have not worked long

enough; (4) benefits for which you have not met all of the

requirements at the time the plan becomes insolvent; and (5)

non-pension benefits, such as health insurance, life insurance,

certain death benefits, vacation pay, and severance pay.

For more information about the PBGC and the benefits it

guarantees, ask the Plan Administrator or contact the PBGC's

Technical Assistance Division, 1200 K Street, N.W., Suite 930,

Washington, D.C. 20005-4026 or call 1-800-877-8339 and ask to be

connected to 202-326-4000. TTD/TDD users may call the federal

relay service toll-free at 800-877-8339. Additional information

about the PBGC's pension insurance program is available through

the PBGC's website on the Internet at http://www.pbgc.gov.

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PARTICIPATION IN THE

PENSION PLAN

Required Employment To Qualify As A Participant In The Plan

In order for an employee to be a Participant in the Plan,

the employee must be one of the following:

< A person who is employed by a Contributing Employer and

whose primary occupation is in a classification in a

collective bargaining unit represented by a Union

affiliated with Teamsters Joint Council No. 40, and

covered by a Collective Bargaining Agreement requiring

contributions to be made to the Plan on the person's

behalf.

< A full-time officer or other full-time employee of a

Union which represents employees of Contributing

Employers, and which Union agrees to make contributions

to the Plan pursuant to a Participation Agreement on the

officer's or employee's behalf.

< A full-time supervisory or office employee of any

employer's association or health and welfare fund, whose

membership is in whole or in part composed of

Participants or Employers of Participants, and which

employer's association or health and welfare fund agrees

to make contributions to the Plan pursuant to a

Participation Agreement on the employee's behalf.

< A full-time employee of any credit union, the majority of

whose members are members of a Union affiliated with

Teamsters Joint Council No. 40, and which credit union

agrees to make contributions to the Plan pursuant to a

Participation Agreement on the employee's behalf.

< A full-time employee of the Plan for whom contributions

are made pursuant to a Participation Agreement.

Any employment as an employer, as a member of a partnership,

as a self-employed person, or as a supervisor, is not considered

Covered Service, except as noted above, for purposes of this

Plan. Pension benefits will not be paid to Participants who are

File 14 Ex 14 Plan Documents 0122
10

found to be ineligible for coverage with the Plan, even though

contributions were made to the Plan on their behalf.

Date Of Participation In The Plan

You automatically became a Participant in the Plan and

entitled to rights under ERISA if you were employed by a

Contributing Employer on or after the effective date of ERISA,

January 1, 1976, in a classification for which contributions were

required.

The date that you became a Participant in the Plan is

important because that date determines the amended versions of

the Agreement And Declaration Of Trust and Pension Plan that are

applicable to you.

Termination Date

Your Termination Date is the last day a contribution was

required to be made by your Employer on your behalf to the Plan.

Remember - You must be aware of your participation and

termination dates in the Plan. Your participation and

termination dates determine the effective provisions of the Plan

for determining your service earned with the Plan and the

calculation of your benefit.

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11

CONTRIBUTIONS TO THE

PENSION PLAN

Your Employer pays all contributions required to be made to

the Plan on your behalf. No voluntary or self-contributions are

permitted to be made by you, or on your behalf, to the Plan.

The amount of contributions made by your Employer is

determined by the Collective Bargaining Agreement between your

Union and your Employer, or in certain cases by the Participation

Agreement between your Employer and the Plan. The amount of

contributions made by your Employer determines a Unit Multiplier

earned for your service between specific dates. In general, your

Unit Multiplier will change going forward when contribution rates

change, or when a Plan amendment causes a change in Unit

Multipliers. The amount of benefit you may receive is

actuarially determined based on the amount of contributions made

on your behalf. 

The contributions are paid by your Employer directly to a

trust fund maintained by the Board of Trustees pursuant to the

provisions of the Plan's Agreement And Declaration Of Trust. 

These funds and the income earned from their investment are

used to provide benefits for Participants in the Plan and their

beneficiaries, and to pay the costs of maintaining the Plan. The

Board of Trustees has engaged the services of an independent

investment consultant to make recommendations with respect to the

investment of the Plan's assets, and to assist it with selecting

investment managers and monitoring the performance of the Plan's

investments.

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12

EARNING SERVICE WITH

THE PENSION PLAN

Once you become a Participant in the Plan, you must earn

sufficient service and reach the required age in order to be

eligible for the receipt of the benefits provided by the Plan.

Covered Service

Covered Service means the period of employment for which the

payment of contributions by your Employer is required to be made

on your behalf.

Non-Covered Service

Non-Covered Service means the period of employment with your

Employer when you do not earn any service with the Plan.

Year Of Participation

If your Employer makes contributions on your behalf for at

least 5 months, or 22 weeks, or 1,000 hours, during a calendar

year, you will be credited with one Year of Participation. If you

work less than 5 months, or 22 weeks, or 1,000 hours during a

calendar year, you will receive no credit toward your total Years

of Participation. However, any periods worked during a year will

be counted towards a Year of Credited Service.

A Year of Participation is important because it is the unit

which is used to measure when you become eligible for a 100%

Vested Benefit and, also, is used to determine if you have had a

Break-in-Service.

Credited Service

Credited Service is the sum of Future Credited Service and

Past Credited Service earned by you, and is important because it

is the service used to calculate the amount of any benefit

received by you from the Plan.

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13

Year Of Credited Service

A full Year of Credited Service is any 52 week period of

Future Credited Service and/or Past Credited Service.

Future Credited Service

Future Credited Service is based upon your contributory

service and is earned for each month, week, day or hour for which

a contribution is required to be made to the Plan on your behalf

by your Employer. In addition, Future Credited Service also

includes Military Service, provided that you are in Covered

Service at the completion of the absences.

Military Service

If you leave covered employment for qualified miliary service

and later return to covered employment with reemployment rights

under the Uniform Services Employment and Reemployment rights Act

of 1994 (USERRA), your military service will be utilized both in

determining vesting and the calculation of pension benefits if you

satisfy all the requirements of USERRA. Additional information is

available from the Fund Office. 

Past Credited Service

Generally, if your Employer entered the Plan on or after

September 1, 1974, Past Credited Service of up to 5 years is

granted from your most recent employment date with your present

Employer or predecessor Employer or Employers in the Industry

(including absences because of full-time employment with the

Union) to the date the Employer joined the Plan. Past Credited

Service will not be granted for any periods of employment prior

to:

< Any layoff in excess of 90 days, or any layoff after which

you do not return to the employment of the Contributing

Employer who laid you off.

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14

< Any leave of absence because of non-occupational

disability in excess of one year.

< Any absence because of termination of employment.

< Any periods of employment with any Employer whose

participation in the Plan was terminated voluntarily by

the Employer prior to the date you retire.

If you had service with an employer who entered the Plan

prior to September 1, 1974, different rules apply to Past Credited

Service, as set forth in the formal Plan Document.

Contiguous Service

Non-Covered Service is deemed to be "contiguous" if the

Non-Covered Service with a Contributing Employer precedes or

follows Covered Service, and no quit, discharge or retirement

occurs between the Covered Service and the Non-Covered Service.

Contiguous Service is only used in the calculation of your Years

of Participation to determine whether you are vested. It is not

used in the calculation of your Years of Credited Service for

benefit calculation purposes.

Break-In-Service

A Break-in-Service means that you, as a Participant, have not

had contributions paid on your behalf during an unbroken string of

consecutive years. The number of consecutive years you must incur

during which no contributions were made on your behalf, and which

will result in a Break-in-Service, depends upon the periods of

time involved as explained in the following Examples.

If you incur a Break-in-Service before you are vested, all of

your Credited Service and Years of Participation stemming from

work prior to the Break-in-Service are forfeited. If you incur a

Break-in-Service on or after you are vested, your Credited Service

and Years of Participation stemming from work prior to the

Break-in-Service will not be forfeited. Once you are vested you

cannot incur a Break-in-Service.

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15

There are certain absences from work which will not be

counted against you in determining if you have incurred a

Break-in-Service and will be counted toward a Year of

Participation, provided that you return to Covered Employment

immediately following the absences. These absences are:

< Periods of non-occupational disability not exceeding one

year, if under the care of a licensed physician.

< Periods of occupational disability, incurred in the course

of employment with a Contributing Employer, not to exceed

one year.

< Temporary layoff of less than 90 days or the first 90 days

of longer layoff, provided that you return to the

employment of the Contributing Employer who laid you off.

< Authorized leave of absence for full-time service with the

Union for the duration of such service with the Union.

< Military service which is qualified military service under

the Uniformed Services Employment and Reemployment Rights

Act of 1994 (USERRA), provided you return to covered

service.

< Absences from Covered Service by reason of your pregnancy,

or by reason of the birth of your child, or by reason of

the placement of a child in connection with the adoption

of a child by you, or for the purpose of caring for the

child during the period immediately following the birth or

placement for adoption.

• During the period of such absence, you will be treated

as having completed (1) the number of hours that

normally would have been credited but for the absence,

or (2) if the normal work hours are unknown, eight Hours

of Service will be credited for each normal workday

during such absence. The total number of Hours of

Service to be treated for any such period shall not

exceed 501 hours, and will be credited only (1) in the

year in which such absence begins, if the crediting is

necessary to prevent a Break-in-Service in that year, or

(2) in the following year.

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16

• If you claim such an absence you will be required to

provide the Fund Office with a certification that you

were absent from Covered Service for one of the above

discussed reasons related to maternity or paternity

leave.

• Hours of Service credited to you which are related to

maternity or paternity leave will not be taken into

account in determining your Years of Credited Service

for the purpose of calculating the retirement benefit.

The Plan was amended, effective January 1, 1985, to provide a

"Five-Year Rule". If you are not vested, you will incur a

Break-in-Service if you do not have contributions paid on your

behalf during an unbroken string of calendar years, which is the

greater of either five consecutive years, or five consecutive

years and additional consecutive years which, in total, at least

equals your total number of Years of Participation. Prior to

January 1, 1985 and January 1, 1976, different rules applied. 

Example 1 - A Break-In-Service Under The "Five-Year Rule"

 You Will Have Earned

 If You Credited Years Of 

Year Worked Service Participation

2007 12 Mos. 12 Mos. 1 Yr.

2008 7 Mos. 7 Mos. 1 Yr.

2009 4 Mos. 4 Mos. 0

2010 3 Mos. 3 Mos. 0

2011 3 Mos. 3 Mos. 0

2012 4 Mos. 4 Mos. 0

2013 0 0 0

2014 0 0 0

2015 0 0 0

2016 0 0 0

2017 0 0 0 

 Total: 2 Yrs. 9 Mos. 2 Yrs.

Termination Date: End of month in 2012 when last

contribution was paid.

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17

Break-in-Service: Since you earned only 2 Years of

Participation, you will incur a

Break-in-Service at the end of 2017

because 5 consecutive years followed in

which not one contribution was paid

into the Plan on your behalf.

Example 2 - No Break-In-Service Under The "Five-Year Rule"

 You Will Have Earned

 If You Credited Years Of 

Year Worked Service Participation

2005 12 Mos. 12 Mos. 1 Yr.

2006 7 Mos. 7 Mos. 1 Yr.

2007 4 Mos. 4 Mos. 0

2008 3 Mos. 3 Mos. 0

2009 12 Mos. 12 Mos. 1 Yr.

2010 0 0 0

2011 0 0 0

2012 0 0 0

2013 0 0 0

2014 0 0 0

2015 12 Mos. 12 Mos. 1 Yr.

2016 12 Mos. 12 Mos. 1 Yr. 

 Total: 5 Yrs. 2Mos. 5 Yrs.

Termination Date: End of month in 2016 when last

contribution was paid.

Break-in-Service: Since you vested under the 3 year

vesting rule in 2009 with 3 Years of

Participation, the five consecutive

years without contributions being made

on your behalf (2010- 2014), did not

result in a Break-in-Service at the end

of 2014.

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18

SUMMARY OF BENEFITS

PROVIDED BY THE PENSION PLAN

The Plan, through the provisions of the governing documents,

provides you with the pension benefits if you meet the appropriate

eligibility requirements:

HOW BENEFITS ARE EARNED

The Plan provides all participants with a Unit Multiplier

based benefit. If addition to this benefit, if eligible, you may

be entitled to the higher of the Unit Multiplier based benefit or

a Special 25-And-Out and/or Special 30-And-Out benefit depending

on the level of contributions made by your employer.

Each of these benefits are earned, or “accrued” over your

working lifetime in an amount called your "Accrued Benefit". The

greater of the amount of your Accrued Benefit under each formula

will be paid at the appropriate Normal Retirement eligibility in

the form of a Straight Life Annuity without any reduction. If you

retire prior to age 65 your benefit will be reduced for early

commencement as explained in the Benefit Eligibility section

below. Similarly, if you elect a different form of annuity, your

benefit will be reduced as explained in the Pension Payment Forms

section below.

For all of the examples that follow in this section, a

continuous period of covered service is assumed up to the

retirement date, the benefit amounts calculated are paid without

reduction if you retire at age 65 and select a Straight Life

Annuity form of payment.

Unit Multiplier Based Accrued Benefit – 

< Unit Multipliers earned prior to July 1, 2006 are

determined under the tables and formulas set forth in the

Plan Document corresponding to the period during which you

earned service and the contribution rate of your

participating Employer.

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19

< Benefits earned between July 1, 2006 and July 31, 2008 are

equal to no more than 2% of the Employer contributions

made on your behalf during that period.

< Benefits earned under the Funding Improvement Plan for

service from August 1, 2008 to January 31, 2011 range

between 0.4% to 1.0% of the Employer contributions made on

your behalf. The percentage depends on the level of your

Employer's annual contribution rate increases during that

period.

< Benefits earned under the Rehabilitation Plan for service

on and after February 1, 2011 are equal to 0.5% of the

Employer contributions made on your behalf, provided your

Employer increases contribution rates as provided for in

the Rehabilitation Plan.

Example 1 - Assume that your Employer contributed at the

Plan's highest contribution rate schedule on your behalf, and

that you have earned 30 continuous years of Future Credited

Service when you retire at age 65 on January 1, 2018.

Accumulating your Unit Multipliers for the 30 year period

January 1, 1988 through December 31, 2017 results in a Unit

Multiplier Based Accrued Benefit of $4,400.

Example 2 - Assume the same basic facts as in Example 1 above

except that your Employer contributed at a lower contribution

rate schedule on your behalf. Accumulating your Unit

Multipliers for the 30 year period January 1, 1988 through

December 31, 2017 and retiring at age 65 results in a Unit

Multiplier Based Accrued Benefit of $1,100.

General Rules For Special 25-And-Out And Special 30-And-Out

Benefit Levels -

You are entitled to the higher of the Unit Multiplier based

benefit or, if eligible, the highest Special 25-And-Out and/or

Special 30-And-Out benefit. However, subsequent to benefit

changes adopted pursuant to the Pension Protection Act of 2006,

the value of the Unit Multiplier based benefit began to exceed the

Special Benefit Levels depending on a Participant’s specific

service record. 

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20

Each Special Benefit Level requires:

< Attainment of a specific weekly contribution rate by a

certain date.

< Eligibility for subsequent Special Benefit Levels required

eligibility for all previously adopted Special Benefit

Levels.

< The 25-And-Out Special Benefit Levels require 25

continuous years of Future Credited Service, of which at

least 20 of the 25 years, and 3 of the 6 years immediately

prior to attaining eligibility require contributions be

made at or above the highest National Master Freight Level

contribution rate schedule.

< The 30-And-Out Special Benefit Levels require 30

continuous years of Future Credited Service, of which at

least 25 of the 30 years, and 5 of the 8 years immediately

prior to attaining eligibility require contributions be

made at or above the highest National Master Freight Level

contribution rate schedule.

< Contributions at the Freight Level for casual service will

not be utilized to calculate the continuous years of

contributory service necessary to be eligible for any

Special Benefit Level.

< Periods of Past Credited Service will not be utilized to

calculate the continuous years of contributory service

necessary to be eligible for any Special Benefit Level.

< All Special Benefit Levels can be applied in connection

with partial (reciprocal) pensions, but only if the

Reciprocal Plan also provides the equivalent Special

Benefit Level.

< All Special Benefit Levels will be frozen at their accrued

level as of July 31, 2008 unless your Employer was

contributing at or above the $225 weekly rate by December

31, 2008.

< All Special Benefit Levels will be frozen as of the date

you became subject to Default Status.

File 14 Ex 14 Plan Documents 0133
21

Special Benefit Levels

1. Special $2,000/Month 30-And-Out Benefit Level – This was the

first Special Benefit Level adopted for those retiring on or after

November 1, 1993. Whether you were working at the time or not, if

your Employer contributed at the rate of $106/week or higher

between April 1, 1993 and December 31, 1997, and you retire on or

after November 1, 1993 (or a later date when your Employer first

reached the $106/wk or higher rate) you will earn benefits for

each year of Future Credited Service toward a benefit of

$2,000/month upon the completion of 30 years. For Future Credited

Service beyond 30 years your benefit will increase by the Unit

Multiplier earned.

Example 3 - As in Example 1 above, assume that your Employer

contributed at the Plan's highest contribution rate schedule

on your behalf and therefore was at or above the $225/week

contribution level on or before December 31, 2008, and that

you have earned 30 continuous years of Future Credited

Service when you retire at age 65 on January 1, 2018. In

this situation you are entitled to your Unit Multiplier based

benefit of $4,400, which is the greater of:

< $2,000/month under this Special $2,000/month 30-And-Out,

or

< your Unit Multiplier Based Accrued Benefit of $4,400/month

(Example 1).

Remember that with respect to the above Special And-Out Benefit,

as well as the others illustrated below, your Unit Multiplier

Based Accrued Benefit will generally be the highest benefit

available. Nevertheless, since your service history might not

follow the typical pattern, the Fund Office calculates all

available benefits you are entitled to receive to determine

whether one of the Special And-Out Benefits is the highest

benefit.

Example 4 - Unlike Example 3 above, assume that your Employer

did not reach the $225/week contribution rate by December 31,

2008. Further assume that you have completed 30 continuous

years of Future Credited Service when you retire at age 65 on

January 1, 2018 with a Unit Multiplier Based Accrued Benefit

of $2,900/month.

File 14 Ex 14 Plan Documents 0134
22

In this situation, the benefit you have earned or accrued

under the Special $2,000/month 30-And-Out Benefit Level

formula is frozen as of July 31, 2008 when you had 20.67

years of Future Credited Service at $1,378/month (20.67 years

divided by 30 years times $2,000)). If the portion of any

Special Benefit Level that you have earned as of July 31,

2008 is greater than the Unit Multiplier Based Accrued

Benefit, it will increase by annual Unit Multipliers for

service after August 1, 2008. That is not the case in this

example. Therefore, you are entitled to the greater of:

< $1,378/month under this Special $2,000/month 30-And-Out,

or

< your Unit Multiplier Based Accrued Benefit of

$2,900/month.

2. Special $1,500/Month 25-And-Out Benefit Level – This was the

second Special Benefit Level adopted. Whether you were working at

the time or not, if your Employer contributed at the rate of

$116/week or higher between April 1, 1994 and December 31, 1998

and had reached the eligibility for the Special Benefit Level in 1

above, and you retire on or after September 1, 1994 (or a later

date when your Employer reached the $116/wk or higher rate) you

will earn benefits for each year of Future Credited Service toward

a benefit of $1,500/month upon the completion of 25 years. This

Special Benefit Level has no increases for credited service beyond

25 years.

Example 5 - As in Example 1 above, assume that your Employer

contributed at the Plan's highest contribution rate schedule

on your behalf and therefore reached the $225/week

contribution rate or higher on or before December 31, 2008.

Further assume that you have earned 30 continuous years of

Future Credited Service when you retire at age 65 on January

1, 2018. In this situation you are entitled to the greater:

< $1,500/month under this Special $1,500/month 25-And-Out,

or 

< 2,000/month under the Special $2,000/month 30-And-Out

(Example 3), or

File 14 Ex 14 Plan Documents 0135
23

< your Unit Multiplier Based Accrued Benefit of $4,400/month

(Example 1).

Example 6 - Unlike Example 5 above, assume that your Employer

did not reach the $225/week contribution rate by December 31,

2008. Further assume that you have completed 30 continuous

years of Future Credited Service when you retire at age 65 on

January 1, 2018 with a Unit Multiplier Based Accrued Benefit

of $2,900/month.

The benefit you have earned or accrued under the Special

$1,500/month 25-And-Out Benefit Level formula is frozen as of

July 31, 2008 when you had 20.67 years of Future Credited

Service at $1,240/month (20.67 years divided by 25 years

times $1,500). If the portion of any Special Benefit Level

that you have earned as of July 31, 2008 is greater than the

Unit Multiplier Based Accrued Benefit, it will increase by

annual Unit Multipliers for service after August 1, 2008.

That is not the case in this example. Therefore, you are

entitled to the greater of:

< $1,240/month under this Special $1,500/month 25-And-Out,

or

< $1,378/month under the Special $2,000/month 30-And-Out

(Example 4), or

< your Unit Multiplier Based Accrued Benefit of

$2,900/month.

3. Special $2,000/Month 25-And-Out Benefit Plus $100/year To

$2,500/Month 30-And-Out Benefit Level – These were the third

Special Benefit Levels adopted. Whether you were working at the

time or not, if your Employer contributed at the rate of $134/week

or higher on or after April 1, 1996 and had reached the

eligibility for both of the Special Benefits in 1 and 2 above, and

you retire on or after the later of April 1, 1996 (or a later date

when your Employer reached the $134/wk or higher rate) you will

earn benefits for each year of Future Credited Service toward a

benefit of $2,000/month for 25 years, followed by accruals of

$100/year for the next 5 years to $2,500/month, plus Unit

Multipliers for Future Credited Service beyond 30 years.

File 14 Ex 14 Plan Documents 0136
24

Example 7 - As in Example 1 above, assume that your Employer

contributed at the Plan's highest contribution rate schedule

on your behalf, and that you have earned 30 continuous Years

of Credited Service when you retire at age 65 on January 1,

2018. In this situation you are entitled to the greater of:

< $2,500/month under this Special $2,000/month 25-And-Out

plus $100 to $2,500/month 30-And-Out, or

< $1,500/month under the Special $1,500/month 25-And-Out

(Example 5), or

< $2,000/month under the Special $2,000/month 30-And-Out

Example 3), or

< your Unit Multiplier Based Accrued Benefit of $4,400/month

(Example 1).

Example 8 - Unlike Example 7 above, assume that your Employer

did not reach the $225/week contribution rate by December 31,

2008. Further, assume that you have completed 30 continuous

years of Future Credited Service when you retire at age 65 on

January 1, 2018 with a Unit Multiplier Based Accrued Benefit

of $2,900/month.

The benefit you have earned or accrued under the Special

$2,000/month 25-And-Out Benefit Plus $100/year to

$2,500/month 30-And-Out Benefit Level formula is frozen as of

July 31, 2008 when you had 20.67 years of Future Credited

Service at $1,653/month (20.67 years divided by 25 years

times $2,000). If the portion of any Special Benefit Level

that you have earned as of July 31, 2008 is greater than the

Unit Multiplier Based Accrued Benefit, it will increase by

annual Unit Multipliers for service after August 1, 2008.

That is not the case in this example. Therefore, you are

entitled to the greater of:

< $1,653/month under this Special $2,000/month 25-And-Out

Benefit Plus $100/year to $2,500/month 30-And-Out Benefit

Level, or

< $1,240/month under the Special $1,500/month 25-And-Out

(Example 6), or

File 14 Ex 14 Plan Documents 0137
25

< $1,378/month under the Special $2,000/month 30-And-Out

(Example 4), or

< your Unit Multiplier Based Accrued Benefit of

$2,900/month.

4. Special $2,000/Month 25-And-Out Benefit Plus $200/year To

$3,000/Month 30-And-Out Benefit Level – These were the fourth

Special Benefit Levels adopted. Whether you were working at the

time or not, if your Employer contributed at the rate of $144/week

or higher on or after April 1, 1997 and had reached the

eligibility for all of the Special Benefits in 1, 2 and 3 above,

and you retire on or after April 1, 1997 (or a later date when

your Employer reached the $144/wk or higher rate) you will earn

benefits for each year of Future Credited Service toward a benefit

of $2,000/month at 25 years, followed by accruals of $200/year for

the next 5 years (to $3,000/month), plus $100 for years of Future

Credited Service beyond 30 years.

Example 9 - As in Example 1 above, assume that your Employer

contributed at the Plan's highest contribution rate schedule

on your behalf, and that you have earned 30 continuous years

of Future Credited Service when you retire at age 65 on

January 1, 2018. In this situation you are entitled to the

greater of:

< $3,000/month under this Special $2,000/month 25-And-Out

Benefit Plus $200/year to $3,000/month 30-And-Out Benefit

Level, or

< $2,500/month under the Special $2,000/month 25-And-Out

plus $100 to $2,500/month 30-And-Out (Example 7), or

< $1,500/month under the Special $1,500/month 25-And-Out

(Example 5), or

< $2,000/month under the Special $2,000/month 30-And-Out

Example 3), or

< your Unit Multiplier Based Benefit of $4,400/month

(Example 1).

Example 10 - Unlike Example 9 above, assume that your

File 14 Ex 14 Plan Documents 0138
26

Employer did not reach the $225/week contribution rate by

December 31, 2008. Further, assume that you have completed

30 continuous years of Future Credited Service when you

retire at age 65 on January 1, 2018 with a Unit Multiplier

Based Accrued Benefit of $2,900/month.

The benefit you have earned under the Special $2,000/month

25-And-Out Benefit Plus $200/year to $3,000/month 30-And-Out

Benefit Level formula is frozen as of July 31, 2008 when you

had 20.67 years of Future Credited Service at $1,653/month

(20.67 years divided by 25 years times $2,000). If the

portion of any Special Benefit Level that you have earned as

of July 31, 2008 is greater than the Unit Multiplier Based

Accrued Benefit, it will increase by annual Unit Multipliers

for service after August 1, 2008. That is not the case in

this example. Therefore, you are entitled to the greater of:

< $1,653/month under this Special $2,000/month 25-And-Out

Benefit Plus $200/year to $3,000/month 30-And-Out Benefit

Level, or

< $1,653/month under the Special $2,000/month 25-And-Out

Benefit Plus $100/year to $2,500/month 30-And-Out Benefit

Level (Example 8), or

< $1,240/month under the Special $1,500/month 25-And-Out

(Example 6), or

< $1,378/month under the Special $2,000/month 30-And-Out

(Example 4), or

< your Unit Multiplier Based Accrued Benefit of

$2,900/month.

5. Special $3,500/Month 30-And-Out Benefit Level At Age 55 –

This was the fifth Special Benefit Level adopted. Whether you

were working at the time or not, if your Employer contributed at

the rate of $166/week or higher on or after April 1, 1997 and had

reached the eligibility for all of the Special Benefits in 1, 2, 3

and 4 above, and you retire on or after April 1, 1997 (or a later

date when your Employer reached the $166/wk or higher rate) you

will earn benefits for each year of Future Credited Service toward

a benefit of $3,500/month at age 55 with 30 years, followed by

accruals of $100/year for service beyond 30 years and age 55. If

File 14 Ex 14 Plan Documents 0139
27

you have more than 30 years of Future Credited Service at age 55,

then your accrual rate is equal to $3,500 divided by the number of

years of Future Credited Service at age 55. Note that there are

no Early Retirement reductions for participants who retire at age

55 with at least 25 years of Future Credited Service.

Example 11 - As in Example 1 above, assume that your Employer

contributed at the Plan's highest contribution rate schedule

on your behalf, and that you have earned 30 continuous years

of Future Credited Service when you retire at age 55 on

January 1, 2018. In this situation you are entitled to the

greater of:

< $3,500/month under this Special $3,500/month 30-And-Out

Benefit Level at Age 55, or

< $3,000/month under the Special $2,000/month 25-And-Out

Benefit Plus $200/year to $3,000/month 30-And-Out Benefit

Level (Example 9), or

< $2,500/month under the Special $2,000/month 25-And-Out

plus $100 to $2,500/month 30-And-Out (Example 7), or

< $1,500/month under the Special $1,500/month 25-And-Out

(Example 5), or

< $2,000/month under the Special $2,000/month 30-And-Out

(Example 3), or

< your Unit Multiplier Based Benefit of $4,400/month

(Example 1).

Example 12 - Unlike Example 9 above, assume that your Employer

did not reach the $225/week contribution rate by December 31,

2008. Further, assume that you have completed 30 continuous

years of Future Credited Service when you retire at age 55 on

January 1, 2018 with a Unit Multiplier Based Accrued Benefit

of $2,900/month.

The benefit you have earned under the Special $3,500/month 30-

And-Out Benefit Level at Age 55 formula is frozen as of July

31, 2008 when you had 20.67 years of Future Credited Service

at $2,412/month (20.67 years divided by 30 years times

$3,500). If the portion of any Special Benefit Level that you

have earned as of July 31, 2008 is greater than the Unit

File 14 Ex 14 Plan Documents 0140
28

Multiplier Based Accrued Benefit, it will increase by annual

Unit Multipliers for service after August 1, 2008. That is

not the case in this example. Therefore, you are entitled to

the greater of:

< $2,412/month under this Special $3,500/month 30-And-Out

Benefit Level at Age 55, or

< $1,653/month under the Special $2,000/month 25-And-Out

Benefit Plus $200/year to $3,000/month 30-And-Out Benefit

Level (Example 10), or

< $1,653/month under the Special $2,000/month 25-And-Out

Benefit Plus $100/year to $2,500/month 30-And-Out Benefit

Level (Example 8), or

< $1,240/month under the Special $1,500/month 25-And-Out

(Example 6), or

< $1,378/month under the Special $2,000/month 30-And-Out

(Example 4), or

< your Unit Multiplier Based Accrued Benefit of

$2,900/month.

6. Special $2,500/Month 25-And-Out Benefit Level At Age 55 –

This was the sixth and final Special Benefit Level adopted.

Whether you were working at the time or not, if your Employer

contributed at the rate of $166/week or higher on or after April

1, 2000 and had reached the eligibility for all of the Special

Benefits in 1, 2, 3, 4 and 5 above, and you retire on or after

April 1, 2000 (or a later date when your Employer reached the

$166/wk or higher rate) you will earn benefits for each year of

Future Credited Service toward a benefit of $2,500/month at age 55

with 25 years of service followed by accruals of $100/year for

service beyond 25 years and age 55. Note that there are no Early

Retirement reductions for participants who retire at age 55 with

at least 25 years of Future Credited Service.

Example 13 - As in Example 1 above, assume that your Employer

contributed at the Plan's highest contribution rate schedule

on your behalf, and that you have earned 25 continuous years

of Future Credited Service when you retire at age 55 on

January 1, 2018. In this situation you are entitled to the

File 14 Ex 14 Plan Documents 0141
29

greater of:

< $2,500/month under this Special $2,500/month 25-And-Out

Benefit Level at Age 55, or

< $2,917/month which is the 25 year accrued portion of the

Special $3,500/month 30-And-Out Benefit Level at Age 55,

or

< $2,000/month under the Special $2,000/month 25-And-Out

Benefit Plus $200/year to $3,000/month 30-And-Out Benefit

Level, or

< $2,000/month under the Special $2,000/month 25-And-Out

plus $100 to $2,500/month 30-And-Out, or

< $1,500/month under the Special $1,500/month 25-And-Out

(Example 5), or

< $1,667/month which is the 25 year accrued portion of the

Special $2,000/month 30-And-Out, or

< a Unit Multiplier Based Benefit of $4,025/month.

Example 14 - Unlike Example 11 above, assume that your

Employer did not reach the $225/week contribution rate by

December 31, 2008. Further, assume that you have completed

30 continuous years of Future Credited Service when you

retire at age 55 on January 1, 2018 with a Unit Multiplier

Based Accrued Benefit of $2,600/month.

The benefit you have earned or accrued under the Special

$2,500/month 25-And-Out Benefit Level at Age 55 formula is

frozen as of July 31, 2008 when you had 20.67 years of Future

Credited Service at $2,067/month (20.67 years divided by 25

years times $2,500). If the portion of any Special Benefit

Level that you have earned as of July 31, 2008 is greater

than the Unit Multiplier Based Accrued Benefit, it will

increase by annual Unit Multipliers for service after August

1, 2008. That is not the case in this example. Therefore,

you are entitled to the greater of:

< $2,067/month under this Special $2,500/month 25-And-Out

Benefit Level at Age 55, or

File 14 Ex 14 Plan Documents 0142
30

< $2,412/month under the Special $3,500/month 30-And-Out

Benefit Level at Age 55, or

< $1,653/month under this Special $2,000/month 25-And-Out

Benefit Plus $200/year to $3,000/month 30-And-Out Benefit

Level (Example 10), or

< $1,653/month under the Special $2,000/month 25-And-Out

Benefit Plus $100/year to $2,500/month 30-And-Out Benefit

Level (Example 8), or

< $1,240/month under the Special $1,500/month 25-And-Out

(Example 6), or

< $1,378/month under the Special $2,000/month 30-And-Out

(Example 4), or

< your Unit Multiplier Based Accrued Benefit of

$2,600/month.

File 14 Ex 14 Plan Documents 0143
31

BENEFIT ELIGIBILITY

Normal Retirement – You are eligible to receive a benefit that is

not reduced for early commencement at your Normal Retirement Age.

The Normal Retirement Age is based on the period during which you

earned benefits as follows:

< Age 60 for benefits earned up to July 31, 2008,

< Age 62 for benefits earned between August 1, 2008 and

January 31, 2011, and

< Age 65 for benefits earned on and after February 1, 2011.

In addition to the age component above, Normal Retirement

eligibility also requires a service component as follows:

< If you last earned service prior to January 1, 1997 the

service requirement is the completion of 10 Years of

Participation in the Plan; or if you are not covered under

a collective bargaining agreement the completion of 5

Years of Participation,

< If you last earned service on or after January 1, 1997 and

prior to January 1, 1999, the completion of 5 Years of

Participation,

< If you began earning service on or after January 1, 1999

but before February 1, 2011, the completion of 3 Years of

Participation, or

< If you began earning service on or after February 2, 2011,

the completion of 5 Years of Participation.

Early Retirement – If you are age 55 with at least 15 years of

Participation Service, or you have 25 or more years of Future

Credited Service at any age, you are eligible to start to receive

benefits prior to your Normal Retirement eligibility. Note that

all, or some portions of your Unit Multiplier Based Benefit or any

Special Benefit you may be entitled to may be subject to early

retirement reductions as follows:

File 14 Ex 14 Plan Documents 0144
32

General Rules:

< Benefits earned for service to July 1, 2008 will be

reduced by 0.5555% per month prior to Normal Retirement

Age 60 for the first 60 months and 0.2777% per month for

months early beyond 60 months,

< Benefits earned for service between July 1, 2008 and

February 1, 2011 will be reduced by 0.5555% per month

prior to Normal Retirement Age 62 for the first 60 months

and 0.2777% per month for months early beyond 60 months,

< Benefits earned for service on and after February 1, 2011

will be reduced by 0.5555% per month prior to Normal

Retirement Age 65 for the first 60 months and 0.2777% per

month for months early beyond 60 months.

Exception Rules May Apply To Benefits Earned For Service Up

To July 31, 2008 Only:

Early Retirement and exceptions to the above General Rules

for reduction of Early Retirement Benefits are "Adjustable

Benefits" and may be subject to elimination under the Plan's

Rehabilitation Plan.

< If you were eligible to retire at age 55 with 15 years of

Participation Service but less than 25 years of Future

Credited Service on February 1, 2011, benefits earned for

service prior to July 1, 2008 will be reduced by 0.5% per

month prior to Normal Retirement Age 60 to a maximum

reduction of 30%.

< If you were eligible to retire at any age with 25 or more

years of Future Credited Service as of February 1, 2011,

benefits earned for service prior to July 1, 2008 will not

be reduced at all.

< If you are eligible to retire at age 55 with 25 or more

years of Future Credited Service on or after February 1,

2011, benefits earned for service prior to July 1, 2008

will not be reduced at all.

File 14 Ex 14 Plan Documents 0145
33

Example 15 – You have 20 years of Future Credited Service and

are age 55 on January 1, 2018. Because you were not eligible

to retire early on February 1, 2011, and because you do not

satisfy the age 55 and 25 years of service criteria on January

1, 2018, none of the Exception Rules apply to the benefit

earned to July 31, 2008 as follows:

$1,467/month - based on the benefit you earned of

$2,200/month for service to July 2008 reduced

by 0.5555% for 60 months early from Normal

Retirement Age 60, plus

$ 240/month – based on the benefit you earned of $400/month

for service from July 2008 to February 2011

reduced by 0.5555% for 60 months early from

Normal Retirement Age 62 to age 57 plus

0.2777% for an additional 24 months early to

age 55, plus

$ 375/month – based on the benefit you earned of $750/month

for service earned on and after February 2011

reduced by 0.5555% for 60 months early from

Normal Retirement Age 65 to age 60 plus

0.2777% for an additional 60 months early to

age 55.

$2,082/month is your Early Retirement Benefit.

Example 16 – You have 25 years of Future Credited Service and

are age 55 on January 1, 2018. Because you are eligible to

retire at age 55 with 25 years service the portion of your

benefit earned for service up to July 31, 2008 will not

reduced at all under the Exception Rule as follows:

$2,800/month - based on the benefit you earned of

$2,800/month for service to July 2008

unreduced under the Exception Rule, plus

$ 240/month – based on the benefit you earned of $400/month

for service from July 2008 to February 2011

reduced by 0.5555% for 60 months early from

Normal Retirement Age 62 to age 57 plus

File 14 Ex 14 Plan Documents 0146
34

0.2777% for an additional 24 months early to

age 55, plus

$ 375/month – based on the benefit you earned of $750/month

for service earned on and after February 2011

reduced by 0.5555% for 60 months early from

Normal Retirement Age 65 to age 60 plus

0.2777% for an additional 60 months early to

age 55.

$3,415/month is your Early Retirement Benefit.

Example 17 – You have 25 years of Future Credited and are age

62 on January 1, 2018. Because you are retiring at age 55 or

later with 25 years service the portion of your benefit

earned for service up to July 31, 2008 will not reduced at

all under the Exception Rule as follows:

$2,800/month - based on the benefit you earned of

$2,800/month for service to July 2008

unreduced under the Exception Rule, plus

$ 400/month – based on the benefit you earned of $400/month

for service from July 2008 to February 2011

unreduced because you have reached the Normal

Retirement Age 62, plus

$ 600/month – based on the benefit you earned of $750/month

for service earned on and after February 2011

reduced by 0.5555% for 36 months early from

Normal Retirement Age 65 to age 62.

$3,800/month is your Early Retirement Benefit

Disability Retirement - If, prior to February 1, 2011, you had

become totally and permanently disabled as determined by the

Social Security Administration at any age when you have earned at

least 10 Years of Credited Service, of which at least 5 years are

Future Credited Service you would have become eligible for a

Disability Retirement benefit. The Disability Benefit is an

Adjustable Benefit that was eliminated under the Rehabilitation

File 14 Ex 14 Plan Documents 0147
35

Plan for Participants becoming disabled on or after February 1,

2011. If you are receiving a Disability Benefit, you will

continue to receive it only for as long as you continue to remain

disabled and receive Social Security disability benefits up to

your Early or Normal Retirement Age. At that point, your

Disability Retirement Benefit will be terminated and replaced by

your Early or Normal Retirement Benefit. The Plan requires that

you furnish evidence on a regular basis, but not more frequently

than twice a year, that you are still eligible for a total and

permanent disability.

If you do not continue to be totally and permanently

disabled, or you engage in any occupation or employment for wage

or profit while you are disabled, or you are no longer receiving

Social Security disability benefits, your Disability Retirement

Benefit will be suspended and you will be liable for the repayment

to the Plan of all Disability Retirement Benefits you received

after you are no longer eligible.

Vested (Future) Retirement - If you leave covered service

following the eligibility provisions below, you will have a 100%

vested right to the benefit you have earned and be eligible to

retire under the Normal or Early Retirement eligibilities as

described above:

< If you last earned service prior to January 1, 1997, the

service requirement is the completion of 10 Years of

Participation in the Plan; or if you are not covered under

a collective bargaining agreement the completion of 5

Years of Participation,

< If you last earned service on or after January 1, 1997 and

prior to January 1, 1999, the completion of 5 Years of

Participation,

< If you began earning service on or after January 1, 1999

but before February 1, 2011, the completion of 3 Years of

Participation, or

< If you began earning service on or after February 2, 2011,

the completion of 5 Years of Participation.

File 14 Ex 14 Plan Documents 0148
36

PENSION PAYMENT FORMS

The amount of benefit earned or accrued according to the

benefit formulas of the Plan are paid without reduction at Normal

Retirement Age 65 in the form of a Straight Life Annuity. A

Straight Life Annuity means that monthly payments will be made to

you until the date of your death, and that no monthly benefits

will be paid afterward to your spouse or beneficiary. However,

the Plan also permits the you to select a reduced benefit payable

in an Optional Form of Annuity described as follows:

Qualified Survivor Annuity – If married and with your

spouse’s approval, you can select a reduced benefit amount

that will provide for:

 • 100% of a reduced benefit while both you and your spouse

are alive,

 • Either 50%, 75% or 100% of the reduced benefit to your

surviving spouse if you die before your spouse, or

 • If your spouse dies before you, the reduced benefit you

had been receiving due to selection of the 50% or 75%

option, will pop-up to 100% of the unreduced benefit to

you under the Restoration Benefit.

Ten Year Certain And Life Annuity – If married and with your

spouse’s approval, of if unmarried, you can select a reduced

benefit amount payable to a designated person or to your

Estate that will provide for:

 • 100% of the reduced benefit payable for your life, and

 • should you die before 120 monthly payments have been made

to you, 100% of the reduced benefit is payable to your

beneficiary, or to your Estate if your beneficiary dies

before 120 monthly payments have been made, for the

balance of the 120 monthly payments.

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OTHER PLAN BENEFITS, RIGHTS AND FEATURES

Pre-Retirement Qualified Survivor Benefit – If you are married and

die before making a Pension Payment Form election on your

retirement application, your spouse will be entitled to a 100%

Pre-Retirement Qualified Survivor Benefit as if you had retired on

the date of your death and selected a Joint and 100% Survivor

Annuity. Your surviving spouse can elect to start benefit

payments under the Normal or Early Retirement Eligibility rules.

Pre-Retirement Survivor Benefit For Non-Married Participants - if

you are unmarried and die before retirement, and if you meet

certain eligibility requirements at the date of death, you may

designate a beneficiary or your estate to receive this benefit.

The designation of the beneficiary may be changed at any time

prior to your death, and another beneficiary can be chosen if the

designated beneficiary dies before you. In the event that you

marry, the prior selection of the designated beneficiary will be

voided. You are not eligible for this benefit if you last covered

service is under the Default Schedule of the 2010 Rehabilitation

Plan.

The Fund Office will provide the appropriate form for you to

elect or change the designated beneficiary. In the event that you

die and you did not choose a beneficiary, or the designated

beneficiary predeceased you, the benefit will be paid to your

estate.

Burial Benefit - If you retired prior to February 1, 2011, a

benefit is payable to the person who is responsible for your

funeral expenses when you die in a single payment equal to the

greater of your monthly benefit or $1,000. This benefit is an

Adjustable Benefit which was eliminated under the Rehabilitation

Plan for all Participants retiring after February 1, 2011.

Partial (Reciprocal) Benefit – If you have sufficient service

under this Plan and service with a different multiemployer defined

benefit plan with which this Plan has a reciprocal agreement, we

will review your reciprocal service and contribution levels to

File 14 Ex 14 Plan Documents 0150
38

determine if that service increases the value of the benefits

earned under this Plan only for service years with this Plan, or

whether such service with the Reciprocal Plan provides you with

additional years of Participation Service (not benefit service)

which would enhance your vesting or retirement eligibility.

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39

FILING A CLAIM FOR

BENEFIT PAYMENTS

You may apply for your benefits either before or after your

retirement. However, your benefits will be effective and will

only start as of the date you have filed a proper application with

the Fund Office, and you have furnished all of the information

required in order to determine your eligibility for the benefit

and the amount of your monthly benefit payment, and your

application is approved by the Trustees.

When you retire is a matter completely up to you. There is

nothing in the Plan which requires that you retire at any time nor

is there anything in the Plan which requires that your Employer

retain you in its service. If you attain age 70 1⁄2, the Plan is

required to begin paying benefits even if you continue in covered

service.

Applications for benefits are available at the Fund Office

and at your Union Office. You must file your completed

application with the Fund Office.

If you submit an application for benefits, and you furnish

false information, this may constitute grounds for adjusting your

claim and your request for benefits. The Plan may recover any

benefit payments that you are not eligible to receive, and may

start legal action against you to recover any benefits which you

are not entitled to receive.

You should apply for your benefit within a reasonable time

(three months, or six months if a reciprocal application) before

you retire. You must have a completed application on file with

the Fund Office before your benefit payments can begin.

The Plan's normal procedure is to pay benefits via direct

deposit. Upon special request, approved at the discretion of the

Trustees, you may also have a benefit check issued by making

application with the Fund Office and completing the appropriate

form.

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If you have any questions concerning the calculation of your

benefit, or the receipt of your benefit check, you should write to

the Fund Office.

BENEFIT CLAIM DENIAL PROCEDURES

If your claim for benefits is either denied or partially

denied, you will be notified in writing and given an opportunity

for a review.

The written notice of denial which you receive will give:

< The specific reason(s) for the denial of the claim for

benefits.

< A reference to the specific Plan provision(s) on which the

denial is based.

< A description of any additional material or information

necessary to perfect the claim for benefits and the

reason(s) why such material or information is needed.

< An explanation of the Plan's benefit claim review

procedures.

Furthermore, if your claim for benefits is not acted upon

within 90 days of the date you might expect the Fund Office to

have received it -- or 180 days if it is a special case and if the

Fund Office has so informed you -- this is the same as denying

your claim for benefits and you may proceed to the review

procedure stage immediately should you so desire.

APPEAL AND REVIEW OF DENIED BENEFIT CLAIMS

If your claim for benefits has been either denied or

partially denied, you have 60 days after the receipt of the

written notification of the denial to appeal the denial by

requesting the Board of Trustees, in writing filed with the Fund

Office, to review your claim.

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Ordinarily, the Board of Trustees will designate a Trustee

Sub-Committee to review your claim as soon as possible after the

receipt of your written request for a review, and will notify you

in writing of the date, time and place of the hearing.

The Trustee Sub-Committee will review your claim along with

any additional information which either you or your representative

wish to present to the Trustee Sub-Committee. In preparation for

this hearing, you have the right to review all documents and other

papers held by the Plan which affect your claim. You have the

right to argue against the claim denial either orally, or by

submitting issues or comments in writing. You also have the right

to have a representative act, at your own expense, on your behalf

if you wish. The appeal before the Trustee Sub-Committee is

informal in nature and a written transcript of the proceeding will

not be taken.

The Board of Trustees, after reviewing the report of the

Trustee Sub-Committee, shall make a decision in writing within 60

days after the receipt of the request for review which reaffirms,

modifies or sets aside the former denial or partial denial. In

special cases, including the holding of a hearing, more time (up

to 60 more days from the date of the receipt of the request for

review) may be needed to make the decision on review. In such a

case, you will be notified that there will be a delay, along with

an explanation of the reasons for needing more time.

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SUSPENSION OF PENSION

BENEFIT PAYMENTS

Retirement Prior To Age 701⁄2

If you retire prior to age 701⁄2, with Early, or 25-And-Out, or

30-And-Out, or Retirement in Normal Retirement, and you return to

work on or after October 1, 2000 after you retire, the payment of

your monthly benefits will be suspended by the Trustees for each

month that you engage in any Suspendible Employment. While you

are receiving retirement benefits prior to age 701⁄2, you are

permitted to work an unlimited number of hours in employment which

is determined to be non-Suspendible Employment.

"Suspendible Employment" for retirees receiving retirement

benefits prior to age 701⁄2 is defined as employment of 50 or more

hours of service during a calendar month, including employment as

an employee, self-employed individual, supervising or management

employee, (1) in the Industry, and (2) in a trade or craft in

which the Participant was employed at any time in Covered

Employment, and (3) in the geographic area covered by the Pension

Fund or in a geographic area from which pension benefits are being

received under a Reciprocal Agreement, determined as of the time

that the Participant's pension benefit payments commenced or would

have commenced if the Participant had not remained in or returned

to Covered Employment.

"Industry" is defined as any business activities of the types

in which any Participants in the Pension Fund were employed in

Covered Employment by Contributing Employers, at the time that a

Participant's pension benefit payments commenced or would have

commenced if the Participant had not remained in or returned to

Covered Employment.

A Participant's "trade or craft" is defined as employment

which requires the retired Participant to either (1) perform the

same services the Participant performed at any time he was in

Covered Employment, or (2) use the same skills the Participant

learned at any time he was in Covered Employment, or (3) supervise

other employees who perform the same services the Participant

performed at any time he was in Covered Employment.

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43

Example 1 - John, a truck driver, retires at age 56 from ABC

Trucking Co. and is receiving early retirement benefits from

the Pension Fund effective November 1, 2015. John then

becomes employed as a truck driver by XYZ Trucking Co. on

December 1, 2016 and works 60 hours each month thereafter.

XYZ Trucking Co. is a non-Union company and does not

contribute to the Pension Fund.

Pension Fund Action: John's early retirement benefit will

be suspended effective December 1, 2016, because John is

employed in Suspendible Employment as a truck driver (a

trade or craft John performed while covered with the

Pension Fund), in the Industry (XYZ Trucking Co. performs

a type of business activity - trucking - covered by the

Pension Fund), and for 50 or more hours per month.

Example 2 - Mike, a truck driver, retires at age 54 from ABC

Trucking Co. and is receiving 25-And-Out benefits from the

Pension Fund effective November 1, 2015. Mike then becomes

reemployed on December 1, 2016 by ABC Trucking Co., working

100 hours each month thereafter, as a supervising employee.

ABC Trucking Co. is a Contributing Employer to the Pension

Fund.

Pension Fund Action: Mike's 25-And-Out benefits will be

suspended effective December 1, 2016, because he is

employed in Suspendible Employment as a supervising

employee (supervisor of a trade or craft - truck driver -

that John performed while covered with the Pension Fund),

for 50 or more hours per month.

Example 3 - Bill, a truck driver, retires at age 60 from ABC

Trucking Co. and is receiving normal retirement benefits from

the Pension Fund effective November 1, 2015. Bill then

becomes employed as a truck driver by XYZ Trucking Co. on

December 1, 2016 and works 48 hours each month thereafter.

XYZ Trucking Co. is a Contributing Employer to the Pension

Fund.

Pension Fund Action: Bill's normal retirement benefits

will not be suspended, because although he is employed in

Suspendible Employment as a truck driver (a trade or craft

File 14 Ex 14 Plan Documents 0156
44

Bill performed while covered with the Pension Fund), he is

employed less than 50 hours per month.

Retirement After Age 701⁄2

The suspension of benefit rules do not apply to Participants

who have reached age 701⁄2 and work in Suspendible Employment.

If your monthly benefit is suspended you will be required to

repay to the Pension Fund all monthly benefits you received while

employed in Suspendible Employment. Your monthly benefit will be

suspended for each month during which you are so employed. Upon

the termination of such employment, and written notification to

the Pension Fund Office and approval by the Trustees, you will be

entitled to the resumption of benefits.

If your benefits are subject to suspension, you will receive

a notice from the Pension Fund advising you of the reasons for the

suspension, the amount of benefits suspended, the provisions for

the repayment of the suspended benefits, the requirements for the

resumption of the benefits, and other pertinent information. You

can appeal the suspension of your benefits as provided by the

Pension Fund's rules.

If your benefits are suspended, it is your responsibility to

notify the Pension Fund Office by the filing of the appropriate

form that you are no longer engaged in Suspendible Employment.

The Trustees will require that you provide sufficient information

in the form to verify that you are no longer engaged in

Suspendible Employment. The form can be obtained by writing to

the Pension Fund Office at the above address.

The Trustees may require any Retiree, as a condition to

receiving future benefit payments, to certify to the Trustees, at

reasonable intervals, that the Retiree has not engaged in

Suspendible Employment, or to provide, upon request, factual

information sufficient to establish that any employment the

Retiree is engaged in is not Suspendible Employment.

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Request For Determination Of Suspendible Employment

You may submit to the Trustees a written request for a

determination of whether specific contemplated employment will

cause the suspension of your benefit payments. The Trustees may

limit the number of requests you can make during a plan year. The

request for determination must contain factual information

sufficient to establish whether the specific contemplated

employment will cause a suspension of benefit payments. The

Trustees will make the requested determination within 30 days

after the receipt of the request, except that if the Trustees

determine that additional information is necessary, this 30-day

period will be extended until 30 days after the requested

information is provided by you. The Trustees will then determine

if your contemplated employment will cause a suspension of benefit

payments. The Trustees' decision can be appealed by you as

provided by the Pension Fund's rules.

If you earned any additional Credited Service during the

period of the Suspendible Employment when your benefits were

suspended, you will receive an additional benefit based on the

additional Credited Service computed on the basis of the

appropriate Unit Multiplier and other conditions of the Plan in

effect at the time of the subsequent retirement.

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MISCELLANEOUS PROVISIONS

OF THE PENSION PLAN

ADJUSTABLE BENEFITS

Certain benefit rights, such as those available earlier than

Normal Retirement Age and subsidized annuity options, are

classified as Adjustable Benefits which can be reduced or

eliminated under the Plan's 2010 Rehabilitation Plan as the result

of the Plan being classified as being in Critical Status since

April, 2010.

Following the recession of September, 2008, the Trustees were

required to adopt the 2010 Rehabilitation Plan to address the

Plan's then Critical Status. Participants were issued a Notice

Concerning The 2010 Rehabilitation Plan, which provided for the

elimination of certain "Adjustable Benefits" and changes to the

rate of future benefit accruals, effective February 1, 2011. The

Notice is available upon written request, or can be viewed on the

Plan's website.

Adjustable Benefits may be reduced to a greater extent for

Participants who are classified under "Default Status" under the

Plan's Rehabilitation Plan, and to a lesser extent for

Participants who were classified in Preferred Status, as of the

date of their last service under the Plan. 

ALIENATION OF BENEFITS

You, your spouse and beneficiary cannot assign, sell or

transfer pension benefits. There is no way under the Plan for

your benefit to be alienated in any way by anyone including

yourself, except by court order. However, should you return to

Covered Employment, or engage in "Suspendible Employment", after

you retire, your benefit may be suspended during the period that

you are working. For further information, refer to the Table of

Contents for the Section entitled "Suspension of Pension Benefit

Payments".

File 14 Ex 14 Plan Documents 0159
47

The only exceptions are state court domestic relations

orders, such as those for child support orders and orders

relating to divorce proceedings. The Plan will honor such court

orders if an order meets all of the qualifications of a Qualified

Domestic Relations Order ("QDRO") under the provisions of ERISA.

QUALIFIED DOMESTIC RELATIONS ORDERS

A Qualified Domestic Relations Order is any order under state

law which directs that all or a portion of your benefit be paid

to an Alternate Payee, which may be your spouse, former spouse,

child or other dependent in accordance with a Qualified Domestic

Relations Order.

A Qualified Domestic Relations Order may require payment of

all or a portion of your benefit to an Alternate Payee to begin

on the earliest date when the Participant is first eligible to

receive a retirement benefit, including an Early Retirement

Benefit, even if the Participant has not retired or terminated

service at that time, and continues to work and be covered with

the Plan.

Effective January 1, 1985, the Plan was amended to provide

procedures for determining whether a domestic relations order is

qualified, and for making payments under those orders. The Fund

Office will provide you with a copy of the procedures, without

charge, upon written request.

CASH-OUT OF ACCRUED BENEFIT

In the event that the present value of your accrued benefit

(benefit available at Normal Retirement Age) is $5,000 or less,

as determined by the Fund Actuary, you may choose to be paid the

benefit in a lump-sum upon retirement.

A cash-out will be pursuant to the distribution rules

promulgated by the Internal Revenue Service.

File 14 Ex 14 Plan Documents 0160
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AMENDMENT OR TERMINATION OF THE PENSION PLAN

The provisions of the Plan permit the Trustees to amend or

terminate the Plan, at any time, by an instrument in writing

executed by the Trustees. If the Plan were to terminate, the

assets of the Plan would be used to provide pensions and benefits

to participants, and their spouses and beneficiaries, in

accordance with the requirements of the Employee Retirement

Income Security Act of 1974 and the terms of the Plan.

INTERNAL REVENUE CODE SECTION 415

Section 415 of the Internal Revenue Code imposes certain

limitations on the maximum pension that you may receive under the

Plan. In the unlikely event this section will affect your

benefit, the Fund Office will contact you concerning the effect.

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