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CK124

Tab 12-DOCUMENTS, POWER OF ATTORNEY AND INFORMATION ON THE 

PLAN, PLAN SPONSOR AND ENROLLED ACTUARY 

The Plan 

Plan Name: Local 807 Labor-Management Pension Fund 

Employer Identification No. (EIN): 51-6099111 

Plan No.: 002 

Plan Sponsor and Plan Administrator 

The Plan Sponsor and Plan Administrator are: The Trustees of Local 807 Labor-Management 

Pension Fund 

Address: 32-43 49th Street, Long Island City, NY 11103 

Telephone No.: (718) 274-5353 

Email Address: teresac@local807healthfund.org 

Fax No.: (718) 956-6369 

Retiree Representative 

There is no retiree representative. 

Enrolled Actuary 

Name: Segal Consulting 

Enrollment Number: 17-06166 

Address: 333 West 34th Street, New York, NY 10001 

Telephone No.: 212-251-5121 

Email Address: j 1 eary@segalco.com 

Fax No.: 646-365-3243 

Power of Attorney 

The Power of attorney, appointing Larry Cary, Charles Pergue, and Susan Bruno is attached. 

Plan Documents 

Per section 7.06 of the Rev. Proc., a copy of the most recent plan document with amendments, if 

any, the most recent summary plan description, and the most recent IRS determination letter issued 

to the Plan by the IRS are attached. 

Collective Bargaining and Participation Agreements 

Per section 7.07 of the Rev. Proc., excerpts from collective bargaining agreements and side 

agreements that pertain to the Plan or to the proposed suspension are attached. 

24 

4836-5341-1679, V. 1 
CK125

Form 5500 

Per section 7.08 of the Rev. Proc., excerpts from the most recently filed Form 5500 (filed for the 

year ending August 31, 2018), consisting of pages 1 and 2 of the Form 5500, without attachments 

or schedules; the Schedule MB, including attachments, if any; the Schedule R, including 

attachments, if any; and the accountant's report under Section 103(a)(3) of ERISA are attached. 

Rehabilitation Plan 

Per section 7.09 of the Rev. Proc., copies of the original and amended Rehabilitation Plans are 

attached. 

Actuarial Valuation Reports 

Per section 7 .10 of the Rev. Proc., the two most recent actuarial valuation reports for the Plan are 

attached. 

The Checklist 

Per section 7.11 of the Rev. Proc., a completed checklist of information from Appendix D of the 

Rev. Proc., is attached. It has been signed and dated by two authorized Trustees who are currently 

members of the Plan's Board of Trustees. 

25 

4836-5341-1679, V. 1 
CK126

PO\VER OF ATTORNEY AND DECLARATION OF REPRESENTATIVE BEFORE 

THE DEPARTMENT OF THE TREASURY 

The Applicant is: 

Name of Plan Sponsor: Board of Trustees of Local 807 Labor-Management Pension Fund 

Name of Plan: Local 807 Labor-Management Pension Fund 

Address: 32-43 49th Street, Long Island City, NY 11103 

Plan No.: 002 

Employer Identification No. (EIN): 51-6099111 

Contact: Susan Bruno, Cary Kane LLP, Plan Co-Counsel 

The Applicant hereby appoints the following representative(s) as attomey(s)-in-fact to represent 

the taxpayer before the Department of the Treasury and perform acts related to the attached 

application dated December 30, 2019 for suspension of benefits under § 432(e)(9) of the Internal 

Revenue Code of 1986, as amended: 

Name: Larry Cary 

Address: Cary Kane LLP, 1350 Broadway, Suite 1400, New York, NY 1001 8 

Phone No.: 212-868-6300 

Email Address: lcary@carykane.com 

Fax No.: 212-868-6302 

Name: Charles Pergue 

Address: Cary Kane LLP, 1350 Broadway, Suite 1400, New York, NY 10018 

Phone No.: 212-868-6300 

Email Address: cpergue@carykane.com 

Fax No.: 2 12-868-6302 

Name: Susan Bruno 

Address: Cary Kane LLP, 1350 Broadway, Suite 1400, New York, NY 10018 

Phone No.: 212-868-6300 

Email Address: sbrnno@carykane.com 

Fax No.: 212-868-6302 

Send copies of notices and communications to representatives - Yes. 

With the exception of the acts described below, I authorize my representative(s) to receive and 

inspect information, including confidential tax information, and to perform acts that I can 

perform with respect to the attached application dated December 30, 2019 for suspension of 

benefits under § 432(e)(9). For example, my representative(s) shall have the authority to sign 

any agreements, consents, or similar documents. 

Specific acts not authorized: None 

26 

4836-5341-1679, v. 1 
CK127

Signature of Applicant nnd Date 

This power of attorney is signed by two authorized trustees, each of whom is u current member 

Robeq Holden- Empt yer Trustee 

Date: Dec.& 2019 

Declarations of Representatives: 

Larry Cary 

Under penalties of perjury, by my signature below I, Larry Cary, declare that: 

• I run 11ot currently suspended or disbarred from practice before the Internal Revenue Service; 

• I run authorized to represent the Applicant for the matter(s) specified in this Power of Attorney 

and Declaration of Representative; and 

• I am one of the following: 

x_ a. Attorney-a member in good stnnding of the bar of the highest court of the 

jurisdiction shown below. 

_ b. Certified Public Accountant-duly qualified to practice ns a certified public 

accountant in the jurisdiction shown below. 

_ c. Enrolled Agent 

_ d. Officer- a bona fide officer of the Applicant. 

_ e. Full-Time Employee-a full-time employee of the Applicant. 

_ f. Enrolled Actuary-enrolled as an actuary by the Joint Board for the Enrollment of 

Actuaries under 29 U.S.C. 1242 (the authority to practice before the Internal 

Revenue Service is limited by section 10.3(d) of Circular 230). 

_ g. Enrolled Retirement Plan Agent 

Required information for Representative: 

Licensing jurisdiction and bar: New York State 

Attorney No.: 1920610 

4836-5341-1679, V. 1 

27 

~, ____ --=====::.::.::,-:,-:,-:_-:_-~-:::====-·_::,-.:,-::_--:_-_- _--_ -. -______ ""----------=-=--========c===== =:Jl 
Under p,:r1albrs <>f pc:fJ\iTJt by tt1)' 'low I. Cl~ut~ l'crgi:c, c!td.1.:c 1hM 

;k('.,•e-r~ St.i'-t\c. 

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w Lk<'-IM.u1on ~f R('Jl~st-rmi!i,·~. -~ 

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X Ano, nc~·~ 11,trnbrr b P,.•l•Jti ,tan.J,n,i::: of 1ht 

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ohhc: l,,~.tt~ eou11 of 1ht. 

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c , fouo!kd Ageni 

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_ i: .. Futl-'111n: t::mp?oytt-o fi1H-;cn(!:fflt;l:ni'i.'.'c o!tl,c Appht~u~ 

·c-!lt.-d J\ttHr11)~moHcd ,1~ ;m .uc&uin)' hy the ,Joint Ut>a:,1 fo1 the: EnrvUmcnl ,of 

Actu:trlc-.$ und~.r 29 IJ,SiC. 1242 (tlic ~thorhy ,a prnctiec before the lr.tc-rnal 

Rc,~nuc Si.:n'ct< 1s hmltcd by scclion lOJ(d) ,of·Cutula.1 230) 

_ g. Eruolkd Rctircmrot l'I~ Agent 

Requm:<l :inf(»mati~i• (o: kc-rm~,tttllU\-c, 

U:tnr.in1~jur1sdit!titin nnd bar Ni:w Yur~ State 

J\nomc;· No. , 2495422 

DJ!c; I 2.. - lb - I 2 
CK129

Susan Bruno 

Under penalties of perjury, by my signature below I, Susan Bruno, declare that: 

• I am not currently suspended or disbarred from practice before the Internal Revenue Service; 

• I am authorized to represent the Applicant for the matter(s) specified in this Power of Attorney 

and Declaration of Representative; and 

• I am one of the following: 

x_ a. Attorney-a member in good standing of the bar of the highest court of the 

jurisdiction shown below. 

_ b. Certified Public Accountant--duly qualified to practice as a certified public 

accountant in the jurisdiction shown below. 

c. Emolled Agent 

d. Officer-a bona fide officer of the Applicant. 

e. Full-Time Employee-a full-time employee of the Applicant. 

f. Emolled Actuary- enrolled as an actuary by the Joint Board for the Emollment of 

Actuaries under 29 U.S.C. 1242 (the authority to practice before the Internal 

Revenue Service is limited by section 10.3(d) of Circular 230). 

_ g. Enrolled Retirement Plan Agent 

Required information for Representative: 

Licensing jurisdiction and bar: New York State 

Attorney No.: 2104354 

te: 

Susan Bruno 

Date: Ja./30/; 9 r • 

29 

4836-5341-1679, V. 1 
CK130

• 

• 

• 7966276_ 1 

LOCAL807 

LABOR-MANAGEMENT PENSION FUND 

Restated Rules and Regulations 

As Amended and Restated As Of 

June 1 , 2013 
CK131

TABLE OF CONTENTS 

• LOCAL 807 LABOR-MANAGEMENT PENSION FUND PLAN TEXT - RULES AND REGULATIONS .... l 

ARTICLE I - DEFINITIONS .................................................................................................................................... 3 

ARTICLE II - PARTICIPATION ............................................................................................................................. 9 

2. I PURPOSE ........... ................ ........................................ ..................................................................... ~ ...... 9 

2.2 PARTICIPATION .......................................................... ............... ........................ ........................... ....... 9 

2.3 TERMINATION OF PARTICIPATION ........... .. ................................................................. ........... ....... 9 

2.4 REINSTATEMENT OF PARTICIPATION ........ ............................................................................... 10 

ARTICLE Ill - PENSION ELIGIBILITY AND AMOUNTS ............................................................................... 11 

3. 1 REGULAR PENSION - ELIGIBILITY ............................................................................................. 11 

3.2 REGULAR PENSION .......................................................................... ......................................... .. ...... 11 

3.3 EARLY RETIREMENT PENSION - ELIGIBILITY ......................................................................... 12 

3.4 EARLY RETIREMENT PENSION - AMOUNT.. ............................................................................. 12 

3.5 DEFERRED VESTED PENSION - ELIGIBILITY ..................................... ....................................... 13 

3.6 DISABILJTY PENSION -ELIGIBILITY AND COMMENCEMENT ............................................. 13 

3.7 PRO-RATA PENSIONS ........................................... ............................................................................ 13 

3.8 NON-DUPLICATION .......................................................................................................................... 14 

3.9 APPLICATION OF BENEFIT !NCR.EASES ............................ ...................... .................................... 14 

3. 10 OPTION CONVERSION FACTOR ..................................................... ....................................... .......... 14 

3.11 SMALL BENEFIT CASH OUTS .. ........................................................................................................ I 5 

• 3. 12 ROLLOVERDISTRIBUTIONS ............................. ........ ...................................................................... 15 

3. 13 DEATH BENEFIT.. ........................................................... .................................................. .................. 16 

ARTICLE IV - PENSION CREDITS AND YEARS OF VESTING SERVICE .................................................. 17 

4.1 PENSION CREDITS ............................................. ...... .......................................................................... 17 

4.2 YEARS OF VESTING SERVICE ...................... ............................. ...................................................... 18 

4.3 BR.EAKS IN SERVICE .............................. ........................................................................................... 20 

4.4 NON-WORK PERIODS CREDITED ............................................ ....................................................... 22 

4.5 TERMINATED EMPLOYERS .................................... ......................................................................... 24 

ARTICLE V - HUSBAND AND WIFE PENSION ................................................................................................ 25 

5.1 GENERAL ............................................................................................................................................. 25 

5.2 EFFECTIVE DATE .......... ............................................................................. ........................................ 25 

5.3 UPON RETIREMENT .. ............................................ .................... ........................................................ 25 

5.4 AFTER NORMAL RET IREMENT AGE BUT BEFORE RETIREMENT ............................... ........... 25 

5.5 DURING ACTIVE SERVICE BEFORE ATTAINMENT OF NORMAL RETIREMENT 

AGE ......................................................... .............................................................................................. 26 

5.6 PRE-RETIREMENT HUSBAND AND WIFE PENSION ................. .................................................. 27 

5.7 ADJUSTMENT OF PENSION AMOUNT ................................................. .. ........................................ 27 

5.9 CONTINUATION OF HUSBAND AND WIFE PENSION FORM ................................................... 28 

5. 10 PARTICIPANT AND/OR SPOUSE SIGNATURE .................................. ........................................... 28 

5.11 ELIGIBILITY OF SPOUSE ................................... ....................................................... ...................... 28 

5. 12 RELATION TO QUALIFIED DOMESTIC R.ELA TIONS ORDER .. .................................................. 30 

ARTICLE VI - APPLICATIONS FOR RETIREMENT AND CLAIMS PROCEDURE ................................. 31 

• - 1 -
CK132

• 

• 

• 

6. 1 

6.2 

6.3 

6.4 

6.5 

6.6 

6.7 

6.8 

6.9 

APPLICATIONS ................................................................................................................................... 31 

INFORMATION AND PROOF ............................................................................................................ 31 

ACTION OF TRUSTEES .................................................... .......... ................... .................................. ... 3 1 

REVIEW PROCEDURE ................. ................... .................................................................... .. ............. 31 

BENEFIT PAYMENTS GENERALLY ...................................... ........ .................................................. 33 

RETIREMENT ................................................................................ ................................ .............. ........ 35 

SUSPENSION OF BENEFITS ..................................................................................... ......................... 35 

BENEFIT PAYMENTS FOLLOWING SUSPENSION .. .................................................................... 39 

STANDARDS OF PROOF ............... ................................................................. .................................... 40 

ARTICLE VII - MISCELLANEOUS ...................................................................................................................... 41 

7. 1 NON-REVERSION ................................................................. .................................. ............................ 4 1 

7.2 LIMITATION OF LIABILITY ............................................................................................................. 41 

7.3 NEW EMPLOYERS .............................. .......................................... ...................................................... 41 

7.4 TERMINATED EMPLOYER .......................................... ........ ............................ .. ......... ...................... 42 

7.5 TERMINATION .............................................................................................. .. ..... ......... ...................... 42 

7.6 AMENDMENT ................................................................................. ............ ........................................ 42 

7.8 INCOMPETENCE OR INCAPACITY OF A PENSIONER OR BENEFICIARY ............................... 43 

7.9 NON-ASSIGNMENT OF BENEFITS ............................ .................................................................... 43 

7.10 NO RIGHT TO ASSETS ...................................................................................................................... 44 

7. 11 LAWS APPLICABLE ........................................................................................................................... 45 

ARTICLE VIII - PRO-RAT A PENSIONS - LOCAL RECJPROCAL AGREEMENTS ................................... 46 

8.1 

8.2 

8.3 

8.4 

8.5 

8.6 

8.7 

8.8 

8.9 

PURPOSE ............ .................................................................................. ................................................ 46 

RELATED PLANS .... ...................................................... .................................. .............. ........... ........... 46 

COMBINED PENSION CREDITS ............... . : ...... .............................................................. .................. 46 

ELIGIBILITY .. .......................................................... .. ........................................... ............................... 46 

BENEFIT AMOUNT .......................................... ................................................................................... 47 

NON-DUPLICATION OF CREDITS ................................ ............................................ ....................... 48 

PAYMENT .............................................................................................................. .................. ............ 48 

HONORJNG OF PENSION CREDITS ................................................................ ................................. 48 

RECIPROCAL FUNDS ................................................................................................... ...................... 48 

ARTICLE JX - PARTIAL PENSION - NATIONAL RECIPROCAL AGREEMENT ...................................... 49 

9. 1 PURPOSE ..................................................................................................................... ......................... 49 

9.2 RELATED PLANS .................................... .................................................... ........................................ 49 

9.3 RELATED SERVICE CREDITS .................. .. ................... .. ......................................... ........................ 49 

9.4 COMBINED SERVICE CREDIT .... ................................................................. .......... .......................... 49 

9.5 ELIGIBILITY ............................................. ........................... ................................... ................. ............ 49 

9.6 BREAKS IN SERVICE ....... ................................................................................... .. ............................. 50 

9.7 ELECTION OF PENSIONS ............................................................................. ... .. ........................ ........ 50 

9.8 PARTIAL PENSION AMOUNT ................................................................................. .... ..................... 50 

9.9 PAYMENT OF PARTIAL PENSIONS ................................................................................. .. ............. 50 

9.10 NATIONAL RECIPROCAL AGREEMENT SIGNATORJES ............................................ ................. 51 

ARTICLE X - MAXIMUM BENEFITS ............................. .................................................................................... 55 

ARTICLE XI - MINIMUM DISTRIBUTION REQUIREMENTS ..................................................................... 56 

I 1. 1 

11.2 

11.3 

11.4 

GENERAL RULES .. ... .................................................................................. ........................................ 56 

TIME AND MANNER OF DISTRJBUTION ........... ..................... ................... ....... ............. ............. 56 

DETERM INA TI ON OF AMOUNT TO BE DISTRIBUTED EACH YEAR ... ................................... 57 

REQUIREMENTS FOR ANNUITY DISTRJBUT IONS THAT COMMENCE DURING 

PARTICIPANT'S LIFETIME ... ............................................................................................................ 58 

- 11 -
CK133

11.5 REQUIREMENTS FOR MINJMUM DISTRIBUTIONS WHERE PARTICIPANT DIES 

BEFORE DATE DISTRIBUTIONS BEGIN . ....................................................................................... 59 

11.6 DEFINITIONS ............... ........... ........................................................................................ ..................... 60 

• 

• 

• - lll -
CK134

• 

• 

• 

LOCAL 807 LABOR-MANAGEMENT PENSION FUND PLAN TEXT -

RULES AND REGULATIONS 

Section 305 of the Employee Retirement Income Security Act ("ERISA") and Section 432 of 

the Internal Revenue Code ("Code"), as added by the Pension Protection Act of 2006 

("PPA"), require the Trustees of a multiemployer pension fund that has been certified by its 

actuary as being in Critical Status (also known as the "Red Zone") to develop a 

Rehabilitation Plan. On November 29, 2010, the Fund was certified by its actuaries to be in 

Critical Status for the Plan Year beginning September 1, 2010. As required by law, the 

Board of Trustees forwarded a Notice of Critical Status ("Notice") to the Teamsters Local 

Union No. 807 (the "Union") and the employers contributing to the Fund ("Employers") 

(referred to collectively as the "bargaining parties"), participants, beneficiaries, the Pension 

Benefit Guaranty Corporation and the Department of Labor. The Trustees thereafter adopted 

a Rehabilitation Plan which, among other things, specifies certain changes to this Plan for the 

purpose of forestalling insolvency in an effort to enable the Plan to emerge from Critical 

Status in the ordinary course of its operations. 

This Plan document sets forth the tem1s of the Plan as modified to comply with the PPA and 

to conform to the Rehabilitation Plan adopted by the Trustees. The Trustees will review the 

tenns of the Rehabilitation Plan annually and will update the Rehabilitation Plan as required 

by law and those changes may require further an1endments to this Plan. However, due to the 

nature and extent of the changes required by the Rehabilitation Plan, the Trustees believe that 

the Plan as amended by the Rehabilitation Plan should be restated in its entirety. 

The Plan as herein set forth incorporates changes contained in the Rehabilitation Plan and, as 

so amended, is restated in its entirety. The Plan as amended and restated in this document is 

effective for all persons whose Annuity Starting Date occurs on or after September I, 20 11 

except as may be otherwise specifically stated. The Plan as previously set forth in that 

certain document titled "Local 807 Labor-Management Pension Fund Restated Rules and 

Regulations As Amended and Restated July 1, 2001 , As Further Amended and Restated June 

1, 2003, As Further Amended and Restated November 3, 2008, As Further Amended and 

Restated February 1, 20 IO" (the "Prior Plan") shall remain in effect for those persons whose 

Annuity Starting Date occurred prior to September 1, 2011. Any person whose Armuity 

Starting Date occurred prior to September 1, 2011 and who returns to active service on or 

after September 1, 2011 shall continue to be entitled to those benefits accrued prior to 

September 1, 2011, but any additional benefits that any such person may accrue will be 

payable only in accordance with the terms of this Plan Document and the Rehabilitation Plan. 

Employers contributing to this Plan shall be bound by the terms of the Rehabilitation Plan, as 

the same may be modified from time to time hereafter. 

Contribution rate increases of 45 cents per hour per year (or such other amount set by the 

Trustees under the Rehabilitation Plan) will be required for any collective bargaining 

agreement that becomes effective after September 1, 2011. All increases in hourly rates will 

be supplemental after September I, 20 11 , and therefore will not cause any increase in future 

service accruals, except as provided herein . 

- 1 -
CK135

• 

• 

• 

The impact of these increases in contribution rates will be evaluated annually and will be 

adjusted based on the financial conditions of the signatory employers and experience of the 

Fund. Collective bargaining agreements between the union and contributing employers that 

are agreed to after September 1, 2011 will not be accepted by the Trustees unless they 

include terms consistent with this Schedule . 

- 2 -
CK136

• 1.1 

• 1.2 

• 

ARTICLE I - DEFINITIONS 

"Actuarial Present Value" unless otherwise specified in the Plan means: 

(a) For determinations as of any Annuity Starting Date that is on or after 

September I, 2011, a benefit that has the same actuarial value as another 

benefit based on the "Applicable Interest Rate" and "Applicable Mortality 

Table" as defined below: 

(1) Any provision prescribing the use of the annual rate of interest on 30-

year U.S. Treasury securities shall be implemented by instead using 

the rate of interest determined by the "Applicable Interest Rate" 

described in Code § 417(e), specifically, the applicable interest rate 

shall be the adjusted first, second and third segment rates applied 

under the rules similar to the rules of Code § 430(h)(2)(C) as published 

in August immediately preceding the Plan Year that contains the 

Annuity Starting Date, subject to the phase-in under Code 

§ 417(e)(3)(D)(iii). 

(2) For purposes of the Plan's provisions relating to the calculation of the 

present value of a benefit payment that is subject to Code § 417( e ), the 

"Applicable Mortality Table" means a mortality table, modified as 

appropriate by the Secretary, based on the mortality table specified for 

the Plan Year under subparagraph (A) of Code § 430(h)(3), without 

regard to Subparagraphs (C) or (D) of such section . 

"Annuity Starting Date" means: 

(a) The date as of which benefits are calculated and paid under the Plan and shall 

be the first day of the first month afier or coincident with the later of: 

(1) The month following the month in which the claimant has fulfilled all 

of the conditions for entitlement to benefits, including the filing of an 

application for benefits, and 

(2) 30 days after the Plan advises the Participant of the available benefit 

payment options. 

(b) Notwithstanding subsection (a) above, the Annuity Starting Date may occur 

and benefits may begin before the end of the 30-day period provided: 

( 1) The Participant and spouse, if any, consent in v.rriting to the 

commencement of payments before the end of the 30-day period and 

distribution of the pension begins more than seven days after the 

written explanation was provided to the Participant and spouse, 

- 3 -
CK137

• 

• 

• 

(2) 

(3) 

The Participant's benefit was previously being paid because of an 

election after the Normal Retirement Age, or 

The benefit is paid out automatically as a lump sum under the 

provisions of the Plan. 

1.3 "Beneficiary" means a person (other than a Pensioner) who is rece1vmg benefits 

under this Plan because of his or her designation for such benefits by a Participant. 

1.4 "Code" means the Internal Revenue Code of 1986, as amended from time to time. 

1.5 "Continuous Employment" means a continuous period of employment during which 

there is no quit, discharge, or other termination of employment. 

1.6 "Contributing Employer" or "Employer" means an employer that is signatory to a 

Written Agreement with the Union or the Trustees which requires contributions into 

this Fund, provided: 

1.7 

1.8 

The term "Employer" shall include this Pension Fund, the Local 807 LaborManagement Health Fund, the Local 807 Profit Sharing Plan and the Union (in its 

capacity as the Employer of its officers and Employees, but not otherwise). 

The term "Employer" shall be deemed to include an Employer who was obligated by 

his Written Agreement with Building Material Teamsters Local Union No. 282, 

International Brotherhood of Teamsters, Chauffeurs, Warehousemen and Helpers 

(herein called "Local 282") to contribute to the Local 282 Pension Trust Fund, and 

whose Employees were transferred to Local 807 pursuant to the decision of the 

General Executive Board of the International Brotherhood of Teamsters on or about 

February 15, 1953, and entered into a Written Agreement with Local 807 obligating it 

to contribute to the Pension Fund. 

For purposes of identifying highly compensated employees and applying the rules on 

participation, vesting and statutory limits on benefits under the Fund but not for 

determining Covered Employment, the term "Employer" includes all corporations, 

trades or businesses under common control with the Employer within the meaning of 

Code §414(b) and (c), all members of an affiliated service group with the Employer 

within the meaning of Code §4 l 4(m) and all other businesses aggregated with the 

Employer under Code §414( o ). 

"Contribution Period" means, with respect to a unit or classification of employment, 

the period during which the Employer is a Contributing Employer. 

"Covered Employment" means employment of an Employee by an Employer, 

including employment with the Employer prior to the first Contribution Period to the 

extent credited pursuant to the provisions of the Plan. "Covered Employment" shall 

not, however, include employment by an Employer after tennination of that 

Employer's status as a Contributing Employer for failure to pay contributions or for 

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• 1.9 

any other reason including, but not limited to, action taken by the Trustees to 

terminate participation which shall be in their sole discretion . 

"Defined Rate" means $4.31 1⁄2 or more per hour as of April 1, 2001 and thereafter. 

All Participants who are working under non-Defined Rate agreements shall accrue 

benefits at a rate set forth in Schedule I affixed to this Plan. The Trustees may 

modify the Defined Rate, and the benefit accrual rate for the Defined Rate or for any 

non-Defined Rate agreement, from time to time. 

1.10 "Employee" means a person who is an employee of an Employer and for whom 

contributions are required to be paid under any Written Agreement requiring 

Employer contributions on his behalf. Employees of this Pension Fund, the Local 

807 Labor-Management Health Fund, the Local 807 Profit Sharing Plan, and the 

Union are also Employees. The term "Employee" shall not include any selfemployed person, or sole proprietor of a business organization or an officer, member, 

supervisor, director or stockholder of a business entity that is a signatory to a Written 

Agreement with the Union. 

For purposes of participation, nondiscrimination, vesting and benefit limits, all leased 

employees as defined in Code § 4 l 4(n) or 414( o) who have performed services for a 

Contributing Employer on a substantially full-time basis under the primary direction 

and control of the Contributing Employer for a period of at least one year shall be 

treated as employed by a Contributing Employer except to the extent such leased 

employees are excluded under the safe harbor exemption of Code § 4 l 4(n)(5). 

• 1.11 "Highly Compensated Employee" 

• 

(a) The term "highly compensated employee" includes highly compensated active 

employees and highly compensated former employees of an Employer. 

Whether an individual is a highly compensated employee is determined 

separately with respect to each Employer, based solely on that individual's 

compensation from or status with respect to that Employer. 

(b) Effective February 1, 1997, a Highly Compensated Employee is any employee 

who: 

(1) ,Nas a 5-percent owner of the Employer at any time during the year or 

the preceding year, or 

(2) for the preceding year had total annual compensation from the 

Employer in excess of $80,000 (as adjusted annually for increases in 

the cost-of-living in accordance with regulations prescribed by the 

Secretary of the Treasury). 

For purposes of determining if an Employee's total annual compensation from 

an Employer exceeds $80,000 (adjusted for the cost of living) in the preceding 

year, the preceding year shall be the calendar year beginning within the Plan 

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• 

• 

• 

(c) 

Credit Year immediately preceding the Plan Credit Year for which the test is 

being applied . 

The term "compensation" for this purpose shall include wages within the 

meaning of Code § 340 I (a) (for purposes of income tax withholding at the 

source), and differential wage payments as defined by the Code § 3401 (h), 

plus amounts that would be included in wages but for an election under Code 

§§ 125(a), 132(f), 402(e)(3), 402(h)(l)(B), 402(k), or 457(b); provided 

however, that any rules that limit the remuneration included in wages based 

on the nature or location of the employment or the services performed (such 

as the exception for agricultural labor in Code § 3401 (a)(2) ) are disregarded 

for purposes of this definition. 

1.12 "Hour of Service" 

(a) An hour of service is each hour for which an Employee is paid, or entitled to 

payment for the performance of duties for the Employer during the applicable 

computation period. 

(b) An hour of service is 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 

tenninated) due to vacation, holiday, illness, incapacity (including disability), 

layoff, jury duty, military duty, leave of absence, or back pay awarded or 

agreed to by the Employer. The same hours of service shall not be credited 

both under paragraph (a) and this paragraph. Hours of service shall be 

computed and credited in accordance with paragraphs (b) and (c) of Section 

2530.200b-2 of the U.S. Department of Labor Regulations. 

(c) Solely for the purpose of establishing a Participant's Pension Credits in 

accordance with Article IV, Section 4. 1, the term "Hours of Service" shall be 

limited to those hours for which an Employer is required to make 

contributions. 

(d) Hours of Service accumulated under a Related Plan and not excluded under 

the Related Plan's Break in Service rules or other rules shall be considered to 

be Hours of Service under this Plan, but only for the purposes of establishing 

a Participant's eligibility to participate in this Plan, his vesting service under 

this Plan and his eligibility for retirement under this Plan. Such Hours of 

Service shall not be considered for benefit accrual purposes under this Plan. 

1.13 "Nom1al Retirement Age" means age 65, or, if later, the age of the Participant on the 

fifth anniversary of his participation. 

Participation before a Permanent Break in Service and part1c1pation before a 

Temporary Break in Service in the case of a former Participant who has not returned 

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• 

• 

• 

to Covered Employment and reestablished participation in accordance with Section 

2.4 are disregarded in applying this section . 

1.14 "Participant" means a Pensioner or Employee who meets the requirements for 

participation in the Plan, as set forth in Article II, or a former Employee who has a 

right to a pension under the Plan. 

1. I 5 "Pension Fund" means the Local 807 Labor-Management Pension Fund, established 

under the Agreement and Declaration of Trust, dated December I, 1950, as amended 

and restated. 

1.16 "Pension Plan" or "Plan" means this document. 

1.17 "Pensioner" means a person to whom a pension under this Plan is being paid or to 

whom a pension would have been paid but for time for administrative processing by 

the Plan. 

1.18 "Plan Year" means the twelve-month period beginning September l and ending 

August 31. 

1.19 "Plan Credit Year" means the twelve-month period from February I st to the next 

January 31st. For purposes of ERISA regulations, the Plan Credit Year shall serve as 

the vesting computation period, the benefit accrual computation period, and, after the 

initial period of employment or of reemployment following a break in service, the 

computation period for eligibility to participate in the Plan . 

1.20 "Qualified Domestic Relations Order" or "QDRO" shall have the meaning set forth in 

ERISA § 206(d)(3) and Code§ 414(p). 

1.21 

1.22 

1.23 

1.24 

"Rehabilitation Period" means the 24 year period beginning on September 1, 2013 

and ending on August 31, 2037. 

"Rehabilitation Plan" means the plan adopted by the action of the Trustees in 

accordance with ERISA § 305, and as the same may be amended from time to time. 

"Related Plan" means, unless the Trustees otherwise determine in their sole 

discretion, another pension fund which recognizes service accumulated with this Plan 

as credited service for benefit purposes, including but not limited to another pension 

fund which is recognized as a reciprocal plan under the National Teamsters 

Reciprocal Agreement or by another agreement approved by the Trustees. 

"Spouse" means a person to whom a Participant is considered married under 

applicable law or, to the extent provided in a Qualified Domestic Relations Order, is 

designated as a Participant's surviving spouse" . 

- 7 -
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• 

• 

• 

1.25 "Trust Agreement" means the Agreement and Declaration of Trust establishing the 

Local 807 Labor-Management Pension Fund effective December 1, 1950, as 

amended. 

1.26 "Trustees" means the Board of Trustees as established and constituted from time to 

time in accordance with the Trnst Agreement. 

1.27 " Union" means Truck Drivers Local Union No. 807, affiliated with the International 

Brotherhood of Teamsters, Chauffeurs, Warehousemen and Helpers of America. 

1.28 "Written Agreement" or "Agreement" means an agreement between the Union and an 

Employer or the Trustees and an Employer which requires contributions into the 

Fund. 

1.29 "Year of Participation" for purposes of compliance with the U.S. Department of 

Labor's Regulation 2530, means a Plan Credit Year during which a Participant has 

completed 1,000 Hours of Service in Covered Employment during a Contribution 

Period . 

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• 

• 

• 

2.1 

ARTICLE II - PARTICIPATION 

PURPOSE 

This article contains definitions to meet certain requirements of the Employee 

Retirement Income Security Act of 1974 (otherwise referred to herein as ERISA). It 

should be noted that once an Employee has become a Participant, the provisions of 

this Plan give him credit, in accordance with the rules of the Plan, for some or all of 

his service before he became a Participant. 

2.2 PARTICIPATION 

An Employee who is engaged in Covered Employment during the Contribution 

Period shall become a Participant in the Plan on the earliest February 1 or August I 

following completion of a 12 consecutive month period during which he completed at 

least 1,000 Hours of Service in Covered Employment. The required hours may also 

be completed with any "Hours of Service" in other employment with an Employer if 

that other employment is Continuous Employment with the Employee's Covered 

Employment with that Employer. 

Notwithstanding the foregoing, if an Employee fails to accrue 1,000 Hours of Service 

during the first 12-month period following the date he first accrues an Hour of 

Service under the Plan, such employee shall be a Participant not later than the earlier 

of March I or September 1 next following the close of any Plan Credit Year during 

which he accumulates at least 1,000 Hours of Service, including for this purpose, the 

first Plan Credit Year commencing after the date he first accrues an Hour of Service 

under the Plan. 

Members of Local 282 who were transferred to Local 807 pursuant to the decision of 

the General Executive Board of the International Brotherhood of Teamsters on or 

about February 15, 1953, shall be accorded the same benefits, rights and privileges 

under this Plan, and shall be subject to the same rules and regulations, irrespective of 

prior employment by Employers under contract with Local 282 as members of Local 

807 at the time of transfer. 

2.3 TERMINATION OF PARTICIPATION 

A person who incurs a One-Year Break in Service (defined in Section 4.3) shall cease 

to be a Participant as of the last day of the Plan Credit Year which constituted the 

One-Year Break, unless such Participant is a Pensioner, or has acquired the right to a 

pension ( other than for disability), whether immediate or deferred . 

- 9 -
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2.4 

• 

• 

• 

REINSTATEMENT OF PARTICIPATION 

An Employee who has lost his status as a Participant in accordance with Section 2.3 

shall again become a Participant by meeting wttb-the requirements of Section 2.2 on 

the basis of Hours of Service after the Plan Credit Year, during which his 

Participation terminated, retroactive to the date of the first Hour of Service following 

re-employment. 

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• 

• 

• 

3 .1 

ARTICLE III - PENSION ELIGIBILITY AND AMOUNTS 

REGULAR PENSION - ELIGIBILITY 

A Participant may retire on a Regular Pension upon attaining the fifth anniversary of 

his qualifying as a participant in the Plan or, if later, upon reaching age 65. 

3 .2 REGULAR PENSION 

The monthly amount of the Regular Pension for contributions based on a Defined 

Rate shall be: 

Last Day Of 

Covered 

Employment 

On Or After: 

Monthly Benefit 

Times 

Number of 

Pension 

Credits 

(Maximum of 25) 

Plus Monthly Benefit 

Times 

Pension Credits 

In Excess of 25 

September 1, 1988 

September 1, 1989 

September 1, 1990 

$44.00 

$45.00 

$46.00 

$48.30 

$52.00 

$61.28 

$68.00 

$84.00 

$5.71 

$5.71 

$5.71 

$6.00 

$6.46 

$7.61 

$8.44 

$ I 0.43 

April 1, 1991 

November 1, 1991 

April 1, 1992 

April 1, 1993 

April 1, 1995 

Aprill , 1997 $92.40 $11.47 

January 1, 1999 $104.42 $12.96 

Januaryl,2001 $131.34 $16.31 

Mayl , 2001 $165.00 $20.49 

(a) The monthly amount of the Regular Pension for Participants whose 

contributions are at something other than the Defined Rate shall be based 

upon the appropriate Schedule I affixed to this Plan, as the same may be 

amended by the Trustees from time to time. 

(b) Beginning on February 1, 20 I 0, any increase in the benefit level for 

contributions made by an employer under the Defined Rate, or any Schedule I 

rate resulting from either an Employer's increased contribution rate or the 

Participant's change of Employer, shall be separately determined for each 

Plan Credit Year. The Regular Pension shall be the frozen amount determined 

as of February 1, 20 IO plus each annual accrual for each Plan Credit Year 

- I 1 -
CK145

• 

3.3 

• 

3.4 

• 

(c) 

(d) 

from and after February I, 20 I 0. Any Annual Accrual for those Plan Credit 

Years for which an increased benefit level is in effect, shall have no effect on 

the benefit level applicable to Pension Credits earned in any prior or 

subsequent period. 

Any Annual Accrual earned in any Plan Credit Year prior to February I, 2012 

shall be calculated based upon the highest contribution rate for any quarter 

during each such Plan Credit Year for which the Participant has had 

contributions made on his behalf and during which at least 250 hours were 

earned. 

The accrual rate as defined in this Article III on or after February 1, 2012 will 

be the lesser of: 

( 1) I% of the product of (A) the number of hours for which contributions 

are due on behalf of a paiticipant in a Plan Credit Year (minimum 250 

hours) and (B) the contribution rate in effect for his Employer prior to 

its first contribution increase (regardless of surcharges) on or after 

September 1, 2011 required to be made with respect to a participant; or 

(2) the accrual rate that was in effect under the Plan on September I, 

201 1. 

EARLY RETIREMENT PENSION - ELIGIBILITY 

A Participant shall be entitled to retire on an Early Retirement Pension on the date he 

meets all of the following requirements: 

(a) he has attained age 55; or 

(b) he has at least 15 Pension Credits. 

EARLY RETIREMENT PENSION - AMOUNT 

The Early Retirement Pension is a monthly benefit calculated by multiplying the 

Regular Pension benefit by the factor below corresponding with the age of a 

participant at Early Retirement date. 

A_g_e Factor 

55 36.59% 

56 40.12% 

57 44.07% 

58 48.48% 

59 53.43% 

60 58.99% 

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• 

• 

• 

Age Factor 

61 65.26% 

62 72.35% 

63 80.39% 

64 89.54% 

Note: Reductions for fractional ages are interpolated based on the above. 

3.5 DEFERRED VESTED PENSION- ELIGIBILITY 

3.6 

3.7 

(a) A Participant who has reached age 65 shall be entitled to a Deferred Vested 

Pension but only if, upon his retirement, he has satisfied all of the following 

conditions: 

(1) he has at least 5 Pension Credits; and 

(2) he has attained Vested Status as defined in Section 4.2( d). 

(b) A Deferred Vested Pension shall be calculated in the same manner as a 

Regular Pension, based on the formula in effect at the time the Participant last 

worked in Covered Employment. 

DISABILITY PENSION - ELIGIBILITY AND COMMENCEMENT 

No Disability Pension will be granted to any Participant whose application is 

submitted on or after September 1, 2011 regardless of the date as of which the 

disability is deemed to have commenced. 

Those on Disability Pensions are subject to re-examination by the Pension Plan not 

more often than every twelve (12) months. The Board of Trustees shall require 

evidence of continued total and permanent disability to support the Participant's 

claim of entitlement to receive a Disability Pension notwithstanding the Participant's 

continued receipt of a Social Security Disability Pension. If a Participant is deemed 

to have ceased to be disabled on or after September 1, 20 l I, he shal I not again qualify 

for a pension except for a Regular Pension, Early Retirement Pension or Deferred 

Vested Pension in accordance with Sections 3.1 through 3.6 above. 

PRO-RAT A PENSIONS 

This Plan provides a Pro-Rata (Partial) Pension for safeguarding a Participant's 

pension rights if the Participant works part of the time in Covered Employment 

(under Local 807 Agreements) and part of the time in a job which is covered by 

another pension fund recognized as a Related Plan. In a situation of this kind, the 

Plan will protect the Participant's eligibility by taking account of his combined years 

of pension service credits under this Plan for eligibility for participation, eligibility 

for retirement and vesting purposes (including to determine whether a Break in 

- 13 -
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• 

• 

• 

Service has occurred), but not for benefit accrual purposes. If a Participant qualified 

for a Pro-Rata Pension under the terms of the Prior Plan, any Pro-Rata Pension earned 

prior to the effective date of this amended and restated Plan document will be 

preserved as a part of the Participant's frozen benefit and will be paid to the 

Participant in accordance with the terms of the Prior Plan. The details of eligibility 

participation and calculation of pro-rata pensions is more fully set forth in Article 

VIII below. 

The terms of this Plan shall preempt any contrary terms m any Related Plan or 

reciprocal agreement. 

3.8 NON-DUPLICATION 

Nothing contained in this Plan shall be construed as permitting any person to be 

entitled simultaneously to more than one type of pension under this Plan. If an 

Employee has met the requirements for more than one type of pension he shall be 

entitled to receive the type of pension for which he is qualified that provides the 

highest monthly benefit. 

3.9 APPLICATION OF BENEFIT INCREASES 

Once a Participant has fulfilled the conditions of eligibility for any type of pension as 

described in this Plan, he shall not thereafter be disqualified from a pension on the 

grounds of a Break in Service . 

The pension to which a Participant is entitled shall be determined at the benefit level 

and the terms of the Plan in effect at the time the Participant separated from Covered 

Employment. 

A Participant shall be deemed to have separated from Covered Employment on the 

last day of work in Covered Employment which is followed by a one-year Break-inService. 

A Participant who separates from service and thereafter returns to Covered 

Employment on or after February I, 2010 shall, upon his subsequent retirement, be 

entitled to his prior benefit amount plus any annual benefit accrued for Plan Credit 

Years ending after February 1, 2010. 

3.10 OPTION CONVERSION FACTOR 

If payment is to be made under this Plan in a form for which determination of the 

adjusted amount is not specified by any other part of this Article, the determination is 

to be made by the Plan's actuary on the basis of 7 percent interest and the 1971 Group 

Annuity Mortality Table, with the mortality rates of males and females blended into a 

single set by weighting the two sets of rates in proportion to the percentages of male 

and female Pmticipants found by the actuary, on the basis of the relevant experience, 

likely to select the option involved . 

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• 

• 

• 

3.11 SMALL BENEFIT CASH OUTS 

If the Actuarial Equivalent of any monthly benefit payable under this Plan is $ 1,000 

or less, determined in accordance with Section 1.1 , the Trustees shall pay such benefit 

in a lump sum. If the Actuarial Equivalent of any monthly benefit payable under this 

Plan is greater than $1,000, but less than or equal to $5,000, the Trustees may, at their 

discretion, pay such benefit in a lump sum only with the Pensioner's consent. If the 

Pensioner does not provide such consent, then the Trustees may, at their discretion, 

distribute the amount to an individual retirement account designated by the Trustees. 

However, if a Pensioner has started to receive payments in the Husband-and-Wife 

Pension fonn, the surviving spouse shall receive monthly benefits after the 

Pensioner's death and no lump sum payment shall be made. 

When a lump sum has been paid by the Fund, all Pension Credits and Years of 

Vesting Service earned by the Participant with respect to which the lump sum 

distribution was made shall be completely disregarded and the Fund shall have no 

liability for the payment of any additional benefit to the Participant or his Beneficiary. 

3.12 ROLLOVER DISTRIBUTIONS 

(a) 

(b) 

Notwithstanding any provision of the Plan to the contrary that would 

otherwise limit a Distributee's election under this Section, 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. 

Definitions 

(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: 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 and the lives (or joint life expectancies) of the Distributee 

and the Distributee's designated Beneficiary, or for a specified period 

of ten years or more; any distribution to the extent such distribution is 

required under Code § 401 (a)(9); and the portion of any distribution 

that is not includible in gross income (determined without regard to the 

exclusion for net unrealized appreciation with respect to employer 

securities). 

(2) An "Eligible Retirement Plan" is (a) an individual retirement account 

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 § 40l(a), (e) an 

annuity contract described in Code § 403(b) that accepts the 

Distributee's Eligible Rollover Distribution, (f) effective for 

- 15 -
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• 

• 

• 

(3) 

(4) 

distributions after December 31, 2001, an eligible 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, or (g) effective for distributions after 

December 31, 2007, a Roth individual retirement account or Roth 

individual retirement annuity described in Code § 408A. The 

definition of Eligible Retirement Plan shall also apply in the case of a 

distribution to a surviving spouse, or to a spouse or former spouse who 

is the alternate payee under a Qualified Domestic Relations Order, as 

defined in Code § 4 l 4(p ). For a non-Spouse Beneficiary, an Eligible 

Retirement Plan shall include only an individual retirement plan or 

annuity described in (a), (b ), or (g) above, that is treated as an inherited 

IRA of the Beneficiary. 

A Distributee includes an employee or former employee. 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. For distributions after December 31 , 

2008, a Distributee also includes a nonspouse designated beneficiary. 

In the case of a nonspouse beneficiary, the distribution may only be 

done as a direct rollover . 

A "Direct Rollover" is a payment by the plan to the Eligible 

Retirement Plan specified by the Distributee. 

3.13 DEATH BENEFIT 

For those retiring after 7/1/85 and who die after retirement, a Death Benefit of$ I ,000 

shall be payable to the funeral home-ef or a third party that paid for the burial 

expenses (upon proof of payment) or to the participant's designated beneficiary if 

there is no claim for burial expenses . 

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• 4.1 

• 

• 

ARTICLE IV - PENSION CREDITS AND YEARS OF VESTING SERVICE 

PENSION CREDITS 

For periods up to February 1, 1976 Pensions Credits are granted in quarter-year units. 

A Pension Quarter is defined as any period of three consecutive months starting 

August l st, November 1st, February 1st, or May I st. A year of Pension Credits 

consists of any four quarters of Pension Credit. 

(a) For Employment Before February 1, 1976: 

(1) During the Contribution Period--September 1, 1950 through January 

31, 1976. An Employee shall be credited with service at the rate of 

one quarter-year credit for each Pension Quarter in which he worked 

for 25 days or more in Covered Employment. However, for the period 

September l , 1950 to November 30, 1954 this requirement shall be 36 

days or more in Covered Employment. 

(2) Prior to the Contribution Period (Prior to September 1, 1950). Prior 

to the period commencing January 1, 1937 pension credits shall be 

granted for the period that the Trustees in their discretion are satisfied 

that the Employee worked in a category (driver, helper, etc.) covered 

by Local 807 labor Agreements. Periods of employment between 

January 1, 193 7 through August 31, 1950 with an Employer obligated 

to contribute into the Pension Fund on September 1, 1950 shall be 

credited on the same basis and to the same extent as other creditable 

employment, provided that the Trustees are satisfied that the affected 

Employees worked at least 36 days in a category (driver, helper, etc.) 

covered by Local 807 Labor Agreements. 

(b) For Employment with an Employer Prior to Employer's Contribution Date: 

(I) If an employer first becomes obligated to contribute to the Pension 

Fund after September I, 1950 and before January I , 1972 service with 

such Employer, prior to the first date of contributions, shall be credited 

on the same basis and to the same extent as other creditable 

employment, subj ect to an actuarial review and approval of the 

Trustees, but not until the employer had been a contributing Employer 

for at least 2 years. 

(2) If an employer first becomes obligated to contribute to the Pension 

Fund between January 1, 1972 and May 31 , 1973, service with such 

employer prior to the first date of contributions shall be credited on the 

same basis and to the same extent as other creditable employment, 

subject to an actuarial review and approval of the Trustees, but not 

until the employer had been a Contributing Employer for at least 5 

years . 

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CK151

• 

• 

• 

(3) If an Employer first becomes obligated to contribute to the Pension 

Fund on or after June 1, 1973, service with such Employer, prior to the 

first date of contributions, shall be credited on the same basis and to 

the same extent as other creditable employment, subject to an actuarial 

review and approval of the Trustees, but not until the Employer has 

been a Contributing Employer for at least 4 years. 

(4) Employees of an Employer, organized by Local 807 after the 

Employer first became obligated to contribute to the Pension Fund, 

shall have their service with such Employer, prior to the first date of 

contributions to the Pension Fund on their behalf, credited on the same 

basis and to the same extent as other creditable employment, subject to 

an actuarial review and approval by the Trustees, but not until at least 

ten years of contributions have been made on their behalf. 

(c) Employment after February 1, 1976 and up to February I, 2012. 

For periods after February 1, 1976, a Participant shall be credited with 

Pension Credits on the basis of his Hours of Service (but excluding Hours of 

Service for which no contribution is required to be paid) in Covered 

Employment in accordance with the following schedule: 

Hours of Service Pension 

In a Plan Credit Year Credits 

Under 250 0 

250 to 499 1⁄4 

500 to 749 1⁄2 

750 to 999 3⁄4 

1000 or over 1 

From and after February 1, 2012, Pension Credits will accrue only in 

accordance with the provisions of Section 3.2(d) and this subsection 4.l(c) 

shall not apply to any pension credits earned prior to February 1, 2012. 

4.2 YEARS OF VESTING SERVICE 

(a) General Rule 

A Participant shall be credited with one Year of Vesting Service for each Plan 

Credit Year during the Contribution Period (including periods before he 

became a Participant) in which he completed at least 1,000 Hours of Service 

in Covered Employment, and shall be entitled to one Year of Vesting Service 

for each year of vesting service credited to him by a Related Plan as of the 

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• 

• 

(b) 

date of his retirement or last day worked under the tem1s of that Related Plan. 

This rule is subject to the following subsections . 

Additions 

If a Participant works for a Contributing Employer in a job not covered by this 

Plan, but who formerly worked for that employer in Covered Employment, his 

Hours of Service in such non-covered job during the Contribution Period shall 

be counted toward a Year of Vesting Service. 

( c) Exceptions 

A Participant shall not be entitled to credit toward a Year of Vesting Service 

for the following periods: 

(1) Years preceding a Permanent Break in Service, including for this 

purpose, any Permanent Break in Service that may have excluded 

service under the terms of a Related Plan. 

(2) Years before January I, 1971 unless the Participant earned at least 3 

Years of Vesting Service after December 31, 1970. 

( d) Vested Status is earned as follows: 

(e) 

(1) A Participant's right to his accrued benefit is nonforfeitable upon his 

attainment of Normal Retirement Age. 

(2) A Participant with one or more Hours of Service on or after January 1, 

1997, acquires Vested Status upon completion or five (5) Years of 

Vesting Service. 

(3) A Participant who does not meet the requirements in paragraphs (d)(l) 

or (2) above, acquires Vested Status upon completion of ten ( 10) Years 

of Vesting Service. 

(4) A Participant who is not represented by the Union for purposes of 

collective bargaining and who has an Hour of Service on or after 

February 1, 1989 as a Participant acquires Vested Status upon 

completion of at least five (5) Years of Vesting Service, none of which 

has been canceled by a Permanent Break in Service. 

Years of Vesting Service that are not taken into account because of a 

Permanent Break in Service do not count in determining a Participant's 

Vested Status . 

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• 

• 

• 

(f) ERJSA also provides certain limitations on any Plan amendment that may 

change the Plan's vesting schedule. In accordance with those legal 

limitations, no amendment of this Plan may take away a Participant's Vested 

Status if he has already earned it at the time of the amendment. Also, an 

amendment may not change the schedule on the basis of which Participant 

acquires Vested Status, unless each Participant who has credit for at least 

three Years of Vesting Service at the time the amendment is adopted or 

effective (whichever is later) is given the option of achieving Vested Status on 

the basis of the pre-amendment schedule. That option may be exercised 

within 60 days after the latest of the following dates: 

( 1) when the amendment was adopted, 

(2) when the amendment was effective, or 

(3) when the Participant was given written notice of the amendment. 

4.3 BREAKS IN SERVICE 

(a) 

(b) 

General 

If a Participant has a Break in Service before he has attained Vested Status, it 

has the effect of canceling his previously accumulated service under the Plan, 

that is service accumulated to determine his participation, his previously 

credited years of Vesting Service, and his previous Pension Credits . 

However, a Break may be temporary, subj ect to repair by a sufficient amount 

of subsequent service. A longer Break may be permanent, as explained 

below. 

One-Year Break of Service 

(1) 

(2) 

(3) 

A Participant has a one-year Break in Service in any Plan Credit Year 

after February 1, 1976 in which he fails to complete 250 Hours of 

Service in Covered Employment. 

Time of employment with a Contributing Employer in non-Covered 

Employment after February 1, 1976, if creditable under Section 4.2(b ), 

shall be counted as if it were Covered Employment in determining 

whether a Break in Service has been incurred. 

One Year of Break in Service is repairable, in the sense that its effects 

are eliminated, if, before incurring a Permanent Break in Service, the 

Participant subsequently earns a Year of Vesting Service. In that 

event, previously earned Years of Vesting Service and Pension Credits 

shall be restored. However, nothing in this paragraph (3) shall change 

the effect of a Permanent Break in Service . 

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(c) 

• 

(d) 

(e) 

• 

• 

Permanent Break in Service on or after February 1, 1976. 

A person who has not attained Vested Status has a Permanent Break in 

Service if he has consecutive One-Year Breaks-in-Service, including at least 

one after 1975, that equal or exceed the number of full Years of Vesting 

Service with which he had been credited. In any event, however, a Participant 

shall not incur a Permanent Break in Service after August 31, 1987 until his 

consecutive One-Year Breaks-in-Service equal at least five. 

Permanent Break in Service Before February I, 1976 

A person shall have incurred a Permanent Break in Service before February 1, 

1976 in accordance with the following: 

( l) A break shall be deemed to have occurred if at any time prior to 

September 1, 1950 an Employee lacks credit for thirteen (] 3) 

consecutive Pension Quarters; or 

(2) A break shall be deemed to have occurred if at any time after 

September I, 1950 an Employee lacks credit for twenty-one (21) 

consecutive Pension Quarters. 

Exceptions The following quarters shall not be counted toward the 

consecutive calendar quarters constituting a break in the continuity of an 

Employee's Pension Credits: 

( 1) Those quarters in which the lack of creditable employment was due to 

disability, but not more than a total of 12 such quarters. For these 

purposes, disability shall mean total inability because of injury or 

disease to engage in creditable employment, whether or not the injury 

or disease is compensable under the Worker's Compensation Law. 

The Employee shall bear the burden of proving such disability to the 

satisfaction of the Board of Trustees. 

(2) 

(3) 

Those pension quarters in which Related Pension Credits were earned 

by virtue of actual work in employment covered by a Related Pension 

Plan. 

Solely for the purpose of determining whether a One-Year Break in 

Service has occurred, the absence of an Employee from Service by 

reason of (a) her pregnancy, (b) birth of a child of the Employee, (c) 

placement of a child with the Employee in connection with his or her 

adoption of the child, or (d) care for such child for a period beginning 

immediately after such birth or placement shall be credited as Hours of 

Service to the extent that Hours of Service would have been credited 

but for such absence (or, where that cannot be determined, eight Hours 

of Service per day of absence) to a maximum of 50 l hours for each 

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• 

• 

• 

(4) 

such pregnancy, childbirth, or placement. The hours so credited shall 

be applied to the Plan Credit Year in which such absence begins, if 

doing so will prevent the Employee from incurring a One-Year Break 

in Service in that Plan Credit Year; otherwise they shall be applied to 

the next Plan Credit Year. The Trustees may require, as a condition 

for granting such credit, that the Employee establish in timely fashion 

and to the satisfaction of the Trustees that the Employee is entitled to 

such credit. This subparagraph shall apply only to absences that begin 

after August 31, 1987. 

Solely for the purpose of determining whether a Participant has 

incurred a Break-in-Service, any leave of absence granted by an 

Employer, up to 12 weeks, that qualifies under the Family and Medical 

Leave Act (FMLA) shall not be counted as a Break-in-Service for 

purposes of determining eligibility and vesting. 

(f) Effect of Permanent Break in Service 

If a person who has not attained Vested Status has a Permanent Break m 

Service: 

(1) His previous Pension Credits and Years of Vesting Service are 

cancelled,and 

(2) His participation is cancelled, new participation being subject to the 

provisions of Section 2.4. 

4.4 NON-WORK PERIODS CREDITED 

An Employee having prior credited service who fails to have service in Covered 

Employment in a Plan Credit Year for at least 1,000 hours shall receive Pension 

Credit at the rate of 20 hours per week for that period, up to a maximum of 1,000 

hours in total combined with work and non-work periods if such failure was due to 

absence from work because of: 

(a) disability up to the maximum period compensated by the weekly accident and 

sickness benefit plan provided by the Local 807 Labor-Management Health 

Fund, or by any other health plan recognized for this purpose by the Trustees; 

or 

(b) disability ansmg from Covered Employment for a period not exceeding 

twenty-four (24) months, for each period of disability, which was 

compensated under a Workers' Compensation Law, provided that each period 

of disability is preceded by a period of time during which at least four ( 4) 

consecutive quarters of Pension Credit are earned in Covered Employment. 

However, such entitlement shall under no circumstances continue beyond 

January 3 1, 2012. If the period of disability begins on or after Febrnary 1, 

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• 

(c) 

• 

• 

2010, a Participant shall receive Pension Credit for disability arising from 

Covered Employment for a period not exceeding twelve ( 12) months, for each 

period of total disability, which is covered under a Workers' Compensation 

Law, provided that each period of disability is preceded by a period of time 

during which at least four (4) consecutive quarters of Pension Credit are 

earned in Covered Employment. 

Effective for all periods of service beginning on or before December 12, 

1994, and notwithstanding any provision of this Plan to the contrary, 

contributions, benefits and Pension Credits with respect to qualified military 

service will be provided in accordance with Code § 414(u). Benefit levels for 

all Pension Credits earned under Code § 414 shall accrue at the rate in effect 

for the last Employer with whom a Participant was employed during the 

period that such Pension Credits were earned. If a Participant dies on or after 

January 1, 2007 while performing qualified military service (as defined in 

Code Section 414(u)(5)), the Participant shall be credited with service for the 

period of qualified military service for purposes of vesting under the plan as if 

the Participant had resumed Covered Employment then tem1inated on account 

of death in accordance with Code Section 414(u)(9). 

(1) 

(2) 

(3) 

Effective for deaths occurring on or after January 1, 2007, to the extent 

required by Code§ 401(a)(37), the survivors of a Participant who dies 

while performing qualified military service shall be eligible for any 

additional benefits ( other than benefit accruals relating to the period of 

qualified military service) that would have been provided under the 

Plan if the Participant had resumed employment and immediately 

thereafter terminated employment due to death. 

Effective January 1, 2009, to the extent required by Code § 4 l 4(u)( 12) 

and regulations or other guidance issued thereunder, an individual 

receiving differential wage payments (within the meaning of Code 

§ 340l(h)(2)) from the Employer shall be treated as an Employee and 

the differential wage payments shall be treated as compensation. 

For purposes of this section, "qualified military service" means, 

effective December 12, 1994 any service in the uniformed services (as 

defined in Chapter 43 of Title 38 U.S.C.) where the Employee is 

entitled to re-employment rights under such provision for such military 

service (as amended by USERRA or any corresponding previous or 

subsequent law). Any Employer that employs or re-employs an 

Employee following a period of qualified military service shall within 

thirty (30) days notify the Trustees of such employment or 

reemployment, even if such Employer was not the Employee's 

Employer immediately preceding such qualified military service . 

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4.5 

• 

• 

• 

TERMINATED EMPLOYERS 

If an Employer ceases to comply with the definition of Employer as set forth in 

Section 1.6, or if an Employer is declared by the Trustees to have ceased participation 

in the Pension Fund, the following shall apply. 

(a) Employment with that Employer for the period following termination shall not 

be credited as Covered Employment; and 

(b) The rights of all affected Participants to benefits accrued under the Plan will 

be nonforfeitable through the last day of the Plan Credit Year during which 

the Employer was declared by the Trustees to have ceased participation in the 

Fund. 

( c) Other prior employment with that Employer shall still be credited under this 

Plan (if otherwise creditable) except if a break in employment occurs as 

defined in Article IV; and 

( d) There shall be no refund of contributions nor reversion of assets to a 

terminated Employer, directly or indirectly, nor to any Pension Trust, Annuity 

Contract or Pension Plan of a terminated employer; and 

(e) The limit of liability of the Pension Fund to pay any benefits to an eligible 

Employee of an Employer who terminates participation in the Plan shall be 

limited to the aggregate contributions made by such Terminated Employer 

prior to said Employer being terminated by the Trustees without the addition 

of any interest and without the deduction for administrative costs, but after 

deducting the allocable portions of all benefits previously paid to all 

Pensioners of such Terminated Employer. 

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• 

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5.1 

ARTICLE V - HUSBAND AND WIFE PENSION 

GENERAL 

The Husband and Wife Pension provides a lifetime pension for a married (including 

same-sex marriages performed in a state where such marriages are licensed, 

regardless of the Participant's or spouse's state or country of residence) Participant 

plus a lifetime pension for his surviving spouse (as defined in Section 5.11 below), 

starting after the death of the Participant. The Husband and Wife Pension is the 

equivalent of what is referred to in ERJSA Section 205 as a "qualified joint and 

survivor annuity". The monthly amount to be paid to the surviving spouse is one-half 

the monthly amount paid to the Participant at Retirement (or 75% of the monthly 

amount paid to the Participant at Retirement if chosen, referred to as the Optional 

Husband and Wife Pension). When a Husband and Wife Pension is in effect, the 

monthly amount of the Participant's pension is reduced in accordance with the 

provisions of Section 5. 7 from the full amount otherwise payable. 

5.2 EFFECTIVE DATE 

The provisions of this Article do not apply: 

(a) to a pension, the effective date of which was before September 1, 1976, or 

(b) if the Participant or former Participant incurred a Break in Service before 

September I, 1976, unless it was subsequently cured by a return to Covered 

Employment. 

5.3 UPON RETIREMENT 

(a) Upon retirement a pension shall be paid in the form of a Husband and Wife 

Pension unless the Participant and his spouse jointly have filed with the 

Trustees, in writing, a timely rejection of that form of Pension, subject to all 

the conditions of this Article. 

(b) A Participant and spouse jointly may reject the Husband and Wife Husband 

and Wife Pension (or revoke a previous rej ection) at any time within 180 days 

prior to the Annuity Starting Date. 

5.4 AFTER NORMAL RETIREMENT AGE BUT BEFORE RETIREMENT 

If a Participant who has attained age 65 dies before retirement at a time when he was 

eligible for a pension, a Pension shall be paid to his surviving spouse, if any, as if the 

Participant had retired on a Joint and 50% Survivor Husband and Wife Pension on 

the day before he died . 

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• 

• 

• 

• 

5.5 DURING ACTIVE SERVICE BEFORE ATTAINMENT OF NORMAL 

RETIREMENT AGE 

(a) After August 22, 1984* a Pre-retirement Husband and Wife Pension will be 

provided to the surviving spouse of every Participant who: 

(1) has a vested right to a current or deferred benefit under the Pension 

Fund based entirely on Service accrued under the Pension Plan, and 

(2) has at least one Hour of Service in Covered Employment since August 

22, 1984, and 

(3) dies after August 22, 1984, but before starting to receive retirement 

benefits. 

(b) A Participant who (1) had at least one Hour of Service under the Plan after 

September 1, 1974, (2) is vested, (3) had not retired under the Plan before 

August 23, 1984, and (4) is not otherwise entitled to, or eligible to elect, 

protection for a surviving spouse through a "qualified joint and survivor 

annuity" within the meaning of Section 205 of the Act, either before or after 

enactment of the Retirement Equity Act, shall be entitled to receive his benefit 

as a Husband and Wife Pension in accordance with the provisions of this 

Section "Prior to August 23, 1984" by written request filed with the Trustees 

before the Annuity Starting Date . 

(c) A Participant who (I) had at least one Hour of Service for an Employer in the 

first Plan Credit Year after 1975, (2) has a vested right to a pension and credit 

for at least ten years of vesting service, (3) was not receiving pension 

payments under the Plan as of August 23, 1984, and (4) is not otherwise 

entitled to, or eligible to elect, protection for a surviving spouse through a 

"qualified joint and survivor annuity" under this Article as amended on 

account of the Retirement Equity Act of 1984 shall be entitled to elect 

coverage for the Pre-retirement Husband and Wife Pension under the Section 

"After August 22, 1984" by written request filed with the Trustees before his 

death or, if earlier, the date his pension payments start. 

(d) If the Participant or former Participant should die before his earliest retirement 

date under the Plan, the benefit shall be calculated as if the individual had 

reached that earliest retirement date and died the next day. In such a case, the 

Husband and Wife Pension shall not start until the date the Participant or 

fonner Participant would first have been eligible to retire. 

The Pre-Retirement Husband and Wife Pension is the equivalent of what is referred to in ERISA Section 205 as a "qualifi ed preretirement survivor annuity" . 

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• 

• 

(e) The Fund will not levy a charge for the Preretirement Husband and Wife 

Pension provided by this Section 5.5 at this time but reserves the right to do so 

at any future date. 

5.6 PRE-RETIREMENT HUSBAND AND WIFE PENSION 

5.7 

Notwithstanding any other provisions of this Article, a Pre-retirement Husband and 

Wife Pension shall not be paid in the form, manner or amount described above if the 

spouse elects in writing filed with the Trustees, and on whatever form they may 

prescribe, to defer commencement of the Pre-retirement Husband and Wife Pension 

until a specified date that is no later than the first of the month on or immediately 

before the date on which the Participant would have reached age 701⁄2, or if later, 

December I of the calendar year following the year of the Participant's death. The 

amount payable at that time shall be determined as described in Section 5.5 except 

that the benefit shall be paid in accordance with the terms of the plan in effect when 

the Paiticipant last worked in Covered Employment (unless otherwise specified) as if 

the Participant had retired with a Husband and Wife Pension on the day before the 

surviving spouse payments are scheduled to start, and died the next day. 

Notwithstanding any other provisions of the Plan, if the Annuity Starting Date for the 

Pre-Retirement Husband and Wife Benefit is after the Participant's earliest 

retirement date, the benefit shall be determined as if the Participant had died on the 

surviving spouse's Annuity Starting Date after retiring with a Husband and Wife 

Pension the day before, taking into account any actuarial adjustments to the 

Participant's accrued benefit that would have applied as of that date . 

ADJUSTMENT OF PENSION AMOUNT 

Unless otherwise determined by the Trustees, if a Husband-and-Wife Pension 

becomes effective on or after September 1, 2011, the amount of the Participant's 

monthly pension shall be reduced in accordance with the following factors: 

50% Joint and Survivor: 

88% of the Participant's monthly pension plus 0.4% for each full year that the 

spouse's age is greater than the Participant's age or minus 0.4% for each full year that 

the spouse's age is less than the Participant's age with a maximum factor of 99%. 

75% Joint and Survivor ("Optional Husband and Wife Pension"): 

83% of the Participant's monthly pension plus 0.5% for each full year that the 

spouse's age is greater than the Participant's age or minus 0.5% for each full year that 

the spouse's age is less than the Participant's age with a maximum factor of 99% . 

- 27 -
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5.8 

• 

5.9 

5.10 

• 

5 .11 

• 

TRUSTEES' RELIANCE 

The Trustees shall be entitled to rely on written representations, consents, and 

revocations submitted by Participants, spouses or other parties in making 

determinations under this Article and, unless such reliance is arbitrary or capricious, 

the Trustees' determinations shall be final and binding, and shall discharge the 

Pension Fund and its Trustees from liability to the extent of the payments made. This 

means that, unless the Plan is administered in a manner determined to be inconsistent 

with the fiduciary standards of Part 4 of Title I of ERISA, the Pension Fund shall not 

be liable under this Article for duplicate benefits with respect to the same Participant, 

or for surviving spouse benefits in excess of the Actuarial Present Value of the 

benefits described in this section, determined as of the Annuity Starting Date or, if 

earlier, the date of the Participant's death. 

CONTINUATION OF HUSBAND AND WIFE PENSION FORM 

The monthly amount of the Husband and Wife Pension, once it has become payable, 

shall not be changed regardless of whether the spouse is subsequently divorced from 

the Pensioner or the spouse predeceases the Pensioner. 

PARTICIPANT AND/OR SPOUSE SIGNATURE 

Whenever under this Plan rejection of a spouse by signature is required or signature 

of a Participant is required in an application for benefits, such signatures shall be in 

writing witnessed by a Notary Public for the State in which the form is signed and 

shall acknowledge the effect of the rejection and/or election and/or certification of the 

statement made in a form acceptable to the Trustees. 

ELIGIBILITY OF SPOUSE 

(a) For purposes of this Plan, a spouse is a person to whom a Participant is 

considered married under applicable law (including same-sex marriages 

performed in a state or country where such marriages are licensed, regardless 

of the Participant's or Spouse's state of residence) or, to the extent provided in 

a Qualified Domestic Relations Order, is designated as a Participant's 

surviving spouse. 

(b) 

(c) 

To be eligible to receive the survivor's pension in accordance with a Husband 

and Wife Pension, a spouse is a qualified spouse if the Participant and spouse 

were married on the date of the Participant's death and had been married 

throughout the year ending with the date the Participant's pension payments 

start or, if earlier, the date of death. 

A spouse's consent to a waiver of the Husband and Wife Pension shall be 

effective onl y with respect to that spouse, and shall be irrevocable unless the 

Participant or spouse revokes the waiver to which it relates. No such 

revocation of the waiver shall be effective if the Participant has already 

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• 

• 

• 

(d) 

commenced receiving pension benefit payments . 

Notice to Participants. Within a period of no more than 180 days and no fewer 

than 30 days before the Annuity Starting Date (and consistent with Treasury 

regulations) the Trustees shall provide a retiring Participant and his Spouse, if 

any, with a written explanation of: 

(1) the Husband and Wife Pension and the Optional Husband and Wife 

Pension, including a description of the full single life pension; 

(2) the Participant's right to make and the effect of an election to waive 

the normal form of payment; 

(3) the right of the Participant's Spouse to consent to any election of an 

optional form of payment; 

( 4) the right of the Participant to revoke such election during the 180 day 

election period that ends on the Annuity Starting Date, and the effect 

of such revocation; 

(5) the financial effect of electing an optional form of payment including 

the relative value of the optional forms of payments compared to the 

normal fonn of payment; and, 

(6) the right to defer any retirement benefit payment and the consequences 

of failing to defer payment of retirement benefits including a 

description of how much larger benefits will be if the commencement 

of retirement benefit payments is deferred. 

(e) The Husband and Wife Pension may be waived in favor of another form of 

distribution only as follows: 

(1) The Participant files the waiver in writing in such form as the Trustees 

may prescribe, and the Participant's spouse acknowledges the effect of 

the waiver and consents to it in writing witnessed by a notary public, 

or 

(2) The Participant establishes to the satisfaction of the Trustees that: 

(i) 

(ii) 

he or she is not married; 

the spouse whose consent would be required cannot be located 

and the Participant has provided all information and executed 

all documents required by the Trustees to establish, to the 

satisfaction of the Trustees, that the spouse cannot be located 

after diligent inquiry; 

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• 

5.12 

• 

• 

(iii) the Participant and the spouse are legally separated; or 

(iv) the Participant has been abandoned by the spouse as confirmed 

by court order. 

(3) If the spouse is legally incompetent, consent under this Section may be 

given by his or her legal guardian, including the Participant if 

authorized to act as the spouse's legal guardian. 

(4) Notwithstanding any other provisions of the Plan, a waiver of the 

Husband and Wife Pension shall not be effective if given more than 

180 days before the Annuity Starting Date. 

(f) In the event a Participant demonstrates to the Trustees' satisfaction that his 

spouse cannot be located (pursuant to Section 5.11 (e)(2)(ii) above), resulting 

in the Participant receiving an unreduced pension benefit, but the spouse is 

later found and makes a claim for payment, then (i) the Participant's benefit 

will be reduced to reflect the Husband & Wife Pension reduction; and (ii) 

future benefit payments to the Participant shall be withheld until the Fund 

recoups all overpayments, pursuant to Section 7.9(c)(l) or (2) below. 

RELATION TO QUALIFIED DOMESTIC RELATIONS ORDER 

Any rights of a former spouse or other alternate payee under a Qualified Domestic 

Relations Order, with respect to a Participant's pension, shall take precedence over 

those of any later spouse of the Participant under this Article. No Qualified Domestic 

Relations Order may require the Plan to change the form of a benefit that was in pay 

status on or before the later of (i) the date such Order has been duly entered by a 

Court of competent jurisdiction and (ii) the date such Order has been filed with the 

Plan . 

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• 

• 

ARTICLE VI - APPLICATIONS FOR RETIREMENT AND CLAIMS PROCEDURE 

6.1 APPLICATIONS 

A pension must be applied for in writing and filed with the Trustees in advance of the 

Annuity Starting Date. To be timely for this purpose, an application need not be 

formally complete provided it gives notice to the Trustees of the applicant's intention 

to retire and desire to begin to receive pension payments as of a certain date. Except 

as provided in Section 6.5, a pension shall first be payable for the first month after the 

month in which the application is filed except to the extent that the Trustees find that 

failure to make timely application was due to extenuating circumstances. 

6.2 INFORMATION AND PROOF 

6.3 

Every claimant for benefits shall furnish, at the request of the Trustees, any 

information or proof reasonably required to determine his benefit rights. If the 

claimant makes a willfully false statement material to his application or claim or 

furnishes fraudulent information or proof material to his application or claim, benefits 

not vested under this Plan (as defined in Section 4.2) may be denied, suspended, or 

discontinued. The Trustees shall have the right to recover, through legal proceedings, 

any benefits paid in reliance on any false statement, information, or proof submitted 

by a claimant (including withholding of material facts) plus interest and costs and 

counsel's fees, without limitation by an offsetting of benefit payments as permitted 

by this section . 

ACTION OF TRUSTEES 

The Trustees shall be the sole judges of the standard of proof required in any case and 

of the application and interpretation of this Plan, and the decisions of the Trustees 

shall be final and binding on all parties. Wherever in the Plan the Trustees are given 

discretionary powers, they shall exercise such powers in a uniform and nondiscriminatory manner. The Pension Fund Office shall process a claim for benefits as 

speedily as is feasible, consistent with the need for adequate information and proof 

necessary to establish the claimant's benefit rights and to commence the payment of 

benefits. The Trustees may at any time by resolution duly adopted, appoint a 

committee for the hearing and consideration of any matter specified by the Trustees, 

and the decision of such committee shall be binding on all parties subject only to 

disapproval or modification by the Board of Trustees. 

6.4 REVIEW PROCEDURE 

Any Employee, Participant, Spouse, contingent annuitant or Beneficiary or other 

person or entity who shall have any right or claim to benefits under the Plan, or any 

right or claim to payment from the Plan, shall have his claim for benefits, of whatever 

nature, determined in accordance with the procedures set forth below . 

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• 

• 

• 

(a) If a claim for benefits is denied in whole or in part, the claimant will receive 

written notice from the Fund Office of the specific reasons for denial, a 

description of any additional information or material which must be furnished 

in order to correct the claim, and an explanation of the steps that may be taken 

to appeal the denial. Such notice will be sent to the claimant within a 

reasonable period of time after the Fund Office receives the Participant's 

claim and in no event later than 90 days after the claim is filed (unless the 

Fund Office determines that special circumstances require an additional 90 

days). If a claimant does not receive notification of denial of the claim within 

this time period, the claimant may assume that his or her claim has been 

denied. 

(b) A claimant may request a formal review by the Trustees of the Fund Office's 

denial of his or her claim for benefits. All requests for review must be in 

writing and sent to the Fund office within 60 days of the date upon which the 

claimant received notification of the denial. In connection with such request, 

the claimant and/or the claimant's authorized representative may review any 

documents pertinent to the Fund Office's decision and may submit written 

comments. Failure to request review by the Trustees within the 60 day period 

shall be considered an abandonment of the claimant's claim for benefits and 

there shall be no further recourse left to the claimant. 

(c) 

(d) 

(e) 

The Trustees will review the original decision and will advise the claimant in 

writing of their decision on review. The Trustees' decision on review will be 

communicated in writing and will contain the specific reason(s) for the 

decision. The Trustees' decision will be sent to the claimant within 60 days of 

receipt of the request for review, unless special circumstances prevent such a 

timely decision, in which case the decision will be sent no later than 120 days 

from the date of the initial request. In the event the Trustees determine they 

have insufficient information to render a decision, the 60 day period shall not 

commence to run until the first Trustees meeting held after all required 

information has been received. If no decision is communicated within this 

time period, the claimant may assume that the claim has been denied on 

review. 

The Trustees shall be the sole judges of the standard of proof required in any 

case. The Trustees have discretion to apply and interpret the rules of the Fund. 

Furthermore, the Trustees have sole authority and discretion to determine 

whether an individual is eligible for benefits under the Plan and the amount of 

benefits, if any to which an individual is entitled. The Trustees' determination 

with respect to the application and interpretation of any of the provisions of 

the Fund's rules shall be final and binding on all parties. 

No person whose application for benefits under the Plan has been denied, in 

whole or in part, may bring any action in any court or file any charge, 

complaint or action with any state, federal or local government agency prior to 

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• 

• 

• 

exhausting the review process stated above within the time limits as provided 

in this Section. A claimant whose appeal for benefits has been denied by the 

Trustees and who wishes to bring a lawsuit must do so within three years from 

the date on which the Board of Trustees makes its final decision on the 

claimant's appeal. For all other actions, the claimant must commence 

litigation against the Fund or Trustees within three years of the date on which 

the violation of Plan terms is alleged to have occurred. All lawsuits against the 

Fund and/or its Trustees must be brought in the Eastern District Courts of the 

State of New York. A claimant includes, but is not limited to, a Participant 

and his or her Spouse, beneficiary, or alternate payee. 

6.5 BENEFIT PAYMENTS GENERALLY 

(a) A Participant who is eligible to receive benefits under this Plan and makes 

application in accordance with the rules of this Pension Plan shall be entitled 

upon retirement to receive the monthly benefits provided for the remainder of 

his life, subject to the provisions of this Plan. 

(b) However, in no event, unless a Participant elects otherwise, shall the payment 

of benefits begin later than the 60th day after the later of the close of the Plan 

Credit Year in which: 

(I) The Participant attains Normal Retirement Age, or 

(2) The Participant terminates his Covered Employment and retires as that 

term is defined in Section 6.6 of this Article. 

( c) A Participant may, however, elect in writing filed with the Trustees, to receive 

benefits first payable for a later month, provided that no such election 

postpones the Annuity Starting Date of the Participant's pension until after the 

Required Beginning Date as defined in Section 6.5(e). 

( d) A Participant who retires before his or her Normal Retirement Age and then 

earns additional benefit accruals under the Plan through reemployment will 

have a separate Annuity Starting Date detennined under Section 1.2, except 

that an Annuity Starting Date that is on or after Normal Retirement Age shall 

apply for any additional benefit accrued through reemployment after that date. 

( e) Notwithstanding any provision of the Plan to the contrary, effective January 1, 

1990, the Fund will begin benefit payments to all Participants by their 

Required Beginning Dates, whether or not they apply for benefits. 

(1) 

(2) 

A Participant's Required Beginning Date is April I of the calendar 

year following the year the Participant reaches 701⁄2. 

Notwithstanding paragraph (1) above, for a Participant who reaches 

701⁄2 before 1990 , the Required Beginning Date is April 1 of the 

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• 

• (f) 

(g) 

(h) 

• 

(3) 

calendar year following the calendar year in which the Participant 

ceases work in Covered Employment if that is later . 

If a Participant who is definitely located fails to file a completed 

application for benefits on a timely basis, the Fund will establish the 

Participant's Required Beginning Date as the Annuity Starting Date 

and begin benefit payments as follows: 

(i) In the form of a Husband and Wife Pension calculated on the 

assumptions that the Participant is and has been married for at 

least one year by the date payments start and that the 

Participant is 3 years older than the Spouse. 

(ii) The benefit payment form specified here will be irrevocable 

once it begins, with the sole exception that it may be changed 

to a single-life annuity if the Participant proves that he did not 

have a qualified spouse (including an alternate payee under a 

QDRO) on the Required Beginning Date; also, the amounts of 

future benefits will be adjusted based on the actual age 

difference between the Participant and spouse if proven to be 

different from the foregoing assumptions. 

(iii) Federal, state and local income tax, and any other applicable 

taxes, will be withheld from the benefit payments as required 

by law or determined by the Trustees to be appropriate for the 

protection of the Fund and the Participant. 

Effective as of February 1, 1990, any additional benefits earned by a 

Participant in Covered Employment after Normal Retirement Age will be 

determined at the end of each Plan Credit Year and will be payable as of 

February 1 following the end of the Plan Credit Year in which they accrued, 

provided payment of benefits at that time is not suspended pursuant to Section 

6.7 or postponed due to the Participant's continued employment. 

Effective for Annuity Starting Dates on or after January 1, 2010 and 

notwithstanding the foregoing and Section 6.7, a Participant employed in 

Disqualifying Employment, as defined therein, may elect to have his or her 

benefit commence on the first day of the month following the month in which 

the Participant attains age 701⁄2. 

Pension payments shall end with the payment for the month in which the 

death of the Pensioner occurs except as provided in accordance with a 

Husband and Wife pension (Article V) and any other provision of this Plan for 

payments after the death of the Pensioner. 

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