Exhibit 7.05 

Power of Attorney

IBT730-0104
Exhibit 7.05 

Power of Attorney

IBT730-0105
Exhibit 7.05 

Power of Attorney

IBT730-0106
Exhibit 7.05 

Power of Attorney

IBT730-0107
Exhibit 7.05 

Power of Attorney

IBT730-0108
Exhibit 7.05 

Power of Attorney

IBT730-0109
Exhibit 7.05 

Power of Attorney

IBT730-0110
Exhibit 7.05 

Power of Attorney

IBT730-0111
WAREHOUSE EMPLOYEES UNION 

LOCAL NO. 730 PENSION TRUST FUND 

PLAN DOCUMENT 

As Amended and Restated Effective January 1, 2015 

DB1/ 81298967.3 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0112
TABLE OF CONTENTS 

Page 

ARTICLE I RESTATEMENT AND PURPOSE 1 

1.1 Restatement Of Pension 1 

1.2 Purpose Of Pension Plan - Exclusive Benefit 1 

ARTICLE II DEFINITIONS 2 

2.1 Accrued Benefit 2 

2.2 Actuarial Equivalent 3 

2.3 Beneficiary 4 

2.4 Break In Service 5 

2.5 Collective Bargaining Agreement 5 

2.6 Compensation 6 

2.7 Computation Year 7 

2.8 Covered Employment 7 

2.9 Employee 7 

2.10 Employer 8 

2.11 Employer's Effective Date 8 

2.12 Hour Or Hours Of Service 8 

2.13 Hours Worked 9 

2.14 Joint And Survivor Annuity 9 

2.15 Leave Of Absence 10 

2.16 Limitation Year 10 

2.17 Normal Annuity Form 10 

2.18 Normal Retirement Age 11 

2.19 Normal Retirement Benefit 11 

2.20 Normal Retirement Date 11 

2.21 Participant 11 

2.22 Pension Plan 11 

2.23 Plan Year 12 

2.24 Spouse 12 

2.25 Trust Agreement 12 

2.26 Trust Fund 12 

DB1/ 81298967.3 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0113
TABLE OF CONTENTS 

(continued) 

Page 

2.27 Trustees 12 

2.28 Union 12 

2.29 Vested Interest 12 

2.30 Week Of Service 12 

2.31 Year Of Participation 13 

2.32 Year Of Service For Benefit Accrual 13 

2.33 Year Of Service For Vesting 14 

ARTICLE III COMPUTING SERVICE UNDER THE PLAN 14 

3.1 Computing Hours Of Service 14 

3.2 Hours Of Service Completed Prior To The Restated Date 15 

ARTICLE IV ELIGIBILITY REQUIREMENTS 15 

4.1 Eligibility Date 15 

4.2 Determination By Trustees 15 

ARTICLE V NORMAL RETIREMENT 15 

5.1 Normal Retirement Date 15 

5.2 Normal Retirement Benefit - Effective January 1, 1978 16 

5.3 Normal Retirement Benefit - Flat Benefit Amount 16 

5.4 Normal Retirement Benefit-Percentage Of Contributions 18 

5.5 Postponed Retirement 21 

5.6 Postponed Retirement Benefit 21 

5.7 Actuarial Increase For Postponed Retirements 22 

5.8 Payments Commencing After Participant's Normal Retirement Date 22 

ARTICLE VI EARLY RETIREMENT 25 

6.1 Early Retirement Date 25 

6.2 Requirements For Early Retirement 25 

6.3 Early Retirement Benefit 26 

6.4 Early Retirement Benefits Payable In Lieu Of Other Retirement Benefits 27 

ARTICLE VII FORMS OF BENEFIT 27 

7.1 Joint And Survivor Annuity 27 

7.2 Optional Modes OF Distribution 28 

DB1/ 81298967.3 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0114
TABLE OF CONTENTS 

(continued) 

Page 

7.3 Electing An Optional Mode Of Distribution 30 

7.4 Post Retirement Benefit 30 

7.5 Retiree Benefit Increases 31 

ARTICLE VIII VESTING 32 

8.1 Termination And Vested Interest 32 

8.2 Computing Years Of Service For Vesting 33 

8.3 Year Of Service For Vesting Not Taken Into Account 33 

8.4 Payment Of Vested Interest 34 

8.5 Transfer To Covered Employment 34 

ARTICLE IX DISABILITY BENEFIT 34 

9.1 Lump-Sum Disability Benefit 34 

9.2 Administration Of Disability 36 

9.3 Definition Of Total And Permanent Disability 36 

ARTICLE X DEATH BENEFITS 36 

10.1 Requirements For Death Benefit 36 

10.2 Lump-Sum Death Benefit 36 

10.3 Designation Of Beneficiary 37 

10.4 Survivor Death Benefit 38 

ARTICLE XI SUSPENSION OF BENEFITS 39 

11.1 Re-Employment By A Contributing Employer 39 

11.2 Employment By Another Employer 39 

11.3 Resumption Of Payments 40 

ARTICLE XII FUNDING POLICY FOR PLAN BENEFITS 41 

ARTICLE XIII LIMITATIONS ON BENEFITS 41 

13.1 Maximum Annual Retirement Benefits For Limitation Years Beginning 

On And After January 1, 2008 41 

13.2 Preservation Of Benefit 47 

13.3 In-Service Distributions 47 

13.4 Definitions 49 

DB1/ 81298967.3 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0115
TABLE OF CONTENTS 

(continued) 

Page 

ARTICLE XIV PAYMENT OF BENEFITS 49 

14.1 Application And Misrepresentation 49 

14.2 Date Of Commencement Of Benefit Payment 50 

14.3 Discretion In Trustees To Pay Benefits To Third Party 52 

14.4 Direct Transfer Of Distributions 53 

14.5 Uniformed Services Employment and Reemployment Rights Act of 1994 

and Heroes Earnings Assistance and Relief Act of 2008 - Military Service 

Credit 54 

ARTICLE XV QUALIFIED DOMESTIC RELATIONS ORDER 55 

ARTICLE XVI CLAIMS PROCEDURE 55 

16.1 Denial Of A Claim For Benefits 55 

16.2 Appeal Procedure 56 

16.3 Arbitration After Appeal 56 

16.4 Statue of Limitations 56 

ARTICLE XVII TERMINATION OF PLAN 57 

17.1 Effect Of Termination 57 

17.2 Mergers, Consolidations Or Transfers 58 

ARTICLE XVIII AMENDMENT OF PLAN 58 

18.1 Trustees' Right To Amend 58 

18.2 Limitation On Amendments 58 

ARTICLE XIX MISCELLANEOUS PROVISIONS 59 

19.1 Effect On Participation 59 

19.2 Nonalienation Of Benefits 59 

19.3 Validity Of Pension Plan 59 

19.4 Interpretation Of Plan 60 

19.5 Employees' Consent To Pension Plan 60 

19.6 Return Of Contributions Mistake 60 

19.7 Continuous Years Of Service Or Plan Participation 60 

19.8 Role Of Trustees 61 

19.9 Burden of Proof Regarding Plan Records 61 

DB1/ 81298967.3 -ivExhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0116
TABLE OF CONTENTS 

(continued) 

Page 

ARTICLE XX TOP HEAVY LIMITATIONS 62 

ARTICLE XXI RESTRICTIONS BASED ON THE PENSION PROTECTION ACT 63 

21.1 Adoption And Implementation Of A Funding Improvement Or 

Rehabilitation Plan 63 

21.2 Requirements Pending And Following Approval Of The Funding 

Improvement Or Rehabilitation Plan 64 

21.3 Employer Surcharge 65 

21.4 WRERA Waiver 65 

21.5 Definitions 66 

ARTICLE XXII INCORPORATION OF APPENDIX AND EXECUTION IN 

COUNTERPARTS 66 

22.1 Incorporation Of Appendix 66 

22.2 Execution In Counterparts 66 

DB1/ 81298967.3 -vExhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0117
ARTICLE I 

RESTATEMENT AND PURPOSE 

1.1 RESTATEMENT OF PENSION 

Pursuant to the authority provided by Article V of the Trust Agreement, the Trustees 

hereby amend and restate the Plan effective January 1, 2015. The Plan is amended and restated 

to (i) incorporate all prior amendments; and (ii) make certain clarifying changes. Except as 

herein provided, all the terms and conditions of the Plan as in effect prior to January 1, 2015 

which are inconsistent with the provisions of the Plan are superseded effective January 1, 2015. 

For Participants who have retired prior to January 1, 2015, see Plan documents dated prior to 

January 1, 2015, for benefits under the Plan. Nevertheless, nothing contained herein shall affect 

the entitlement to benefits under the Plan of any Employee who was a Participant in the Plan 

prior to the date of restatement. 

1.2 PURPOSE OF PENSION PLAN - EXCLUSIVE BENEFIT 

This Plan is established for the purpose of providing retirement and certain other benefits 

to Employees who qualify for participation hereunder. All contributions made by participating 

Employers and all contracts, income and other assets held under the Plan shall be applied only as 

provided herein. It shall be impossible at any time for any part of the corpus or income of the 

Plan to be used for, or diverted to, purposes other than the exclusive benefit of Employees or 

their Beneficiaries or for the payment of applicable expenses of maintaining the Plan. 

DB1/ 81298967.3 

-1- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0118
ARTICLE II 

DEFINITIONS 

The following terms, when capitalized, shall have the meaning shown. The masculine pronoun 

whenever used in this Section and in the entirety of the Plan shall also include the feminine 

pronoun. 

2.1 ACCRUED BENEFIT 

(a) Calendar Years Prior to January 1, 1978 

For Participants who terminated employment with an Employer prior to January 1, 1978, 

"Accrued Benefit" shall mean a Participant's prospective Normal Retirement Benefit, payable at 

his Normal Retirement Date in the Normal Annuity Form as calculated under the Plan as 

effective on the date of termination, multiplied by a fraction, the numerator of which is the 

number of Years of Service for Benefit Accrual a Participant has accumulated on the date the 

determination of this accrued benefit is made and the denominator of which is the number of 

Years of Service for Benefit Accrual he would accumulate if he continued to be employed by an 

Employer until his Normal Retirement Date. 

(b) Calendar Years Commencing on or After January 1, 1978, and Before January 1, 

1981 

For Participants who terminated employment with an Employer on or after January 1, 

1978, but before January 1, 1981, "Accrued Benefit" shall mean: 

(i) For Participants who commenced participation after January 1, 1978, a 

Participant's Normal Retirement Benefit computed under the percentage 

of contributions formula described in Section 5.4 as then in effect, taking 

into account only those contributions an Employer was obligated to make 

on a Participant's behalf under the percentage of contributions formula up 

DB1/ 81298967.3 

-2- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0119
to the date the determination of the Participant's Accrued Benefit is made; 

or 

(ii) For Participants who commenced participation prior to January 1, 1978, 

the greater of the benefit described in (i) above or a Participant's 

prospective Normal Retirement Benefit, computed under the flat benefit 

formula described in Section 5.3 as then in effect and multiplied by the 

fraction specified in (a) above. 

(c) Calendar Years Commencing January 1, 1981 and After 

For Participants who terminate employment after January 1, 1981, "Accrued Benefit" 

shall mean the greater of the following: 

(i) A Participant's prospective Normal Retirement Benefit computed under the flat 

benefit formula described in Section 5.3 and multiplied by the fraction specified 

in (a) above; or 

(ii) The Participant's Normal Retirement Benefit computed under the percentage of 

contributions formula described in Section 5.4, taking into account only those 

contributions an Employer was obligated to make on a Participant's behalf under 

the percentage of contributions formula up to the date the determination of the 

Participant's Accrued Benefit is made. 

A Participant's prospective Normal Retirement Benefit, for purposes of this Section 2.1, 

shall be determined by computing the benefit to which the Participant would be entitled if he 

were to remain in the Plan until his Normal Retirement Date. 

2.2 ACTUARIAL EQUIVALENT 

"Actuarial Equivalent" shall mean the dollar value on any specified date computed to be 

equal in value to an amount under another form of payment on the basis of appropriate mortality, 

DB1/ 81298967.3 

-3- 

4 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0120
interest and other actuarial factors. Unless otherwise indicated, the following assumptions will be 

used: 

(a) the 1983 Group Annuity Mortality Table for Males with the Spouse's age set back 

six (6) years, and 

(b) a rate of interest equal to the lesser of (i) seven and one-half percent (7%2%) or (ii) 

the interest rates used by the Pension Benefit Guaranty Corporation, as of the first 

day of the Plan Year in which the calculation of the Actuarial Equivalent is 

performed, to value immediate annuities for purposes of plan terminations. 

For the purpose of Section 7.1(b) of the Plan, Actuarial Equivalent shall be calculated 

using the applicable interest rate and the applicable mortality table under Section 417(e)(3) of the 

Internal Revenue Code. The applicable interest rate shall be determined as of the second (2nd) 

full calendar month preceding the first day of the Plan Year in which the distribution occurs. The 

applicable mortality table shall be determined as of the first day of the Plan Year in which the 

distribution occurs. 

For purposes of Section 13.1(c) of the Plan, the Actuarial Equivalent shall be calculated 

in accordance with 415(b)(2)(E) of the Internal Revenue Code effective January 1, 2000. As 

described in Section 13.1(c) of the Plan, the Actuarial Equivalent will be calculated using the 

mortality table and interest rate assumptions listed above or the applicable interest rate and 

applicable mortality table prescribed by Section 417(e)(3) of the Internal Revenue Code. 

2.3 BENEFICIARY 

"Beneficiary" shall mean any person named by a Participant as provided hereunder to 

receive any benefits which may become payable under the Plan by reason of the Participant's 

death. A Participant's designation of a Beneficiary other than the Spouse of a married Participant 

must contain the written consent of the Participant's Spouse on the prescribed form, which 

DB1/ 81298967.3 

-4- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0121
consent shall acknowledge the effect of the consent and be witnessed by a notary public. Any 

Beneficiary designation without such required spousal consent shall be void, and the Participant 

shall be deemed to have designated his Spouse as Beneficiary. No spousal consent is required if 

the Participant establishes to the satisfaction of the Trustees that he has no Spouse or that the 

Spouse cannot be located. 

2.4 BREAK IN SERVICE 

"Break in Service" shall mean a Computation Year during which an Employee completes 

five hundred (500) or fewer Hours of Service. Solely for the purpose of determining whether an 

Employee has a Break in Service, Hours of Service shall be credited for a "maternity or paternity 

Leave of Absence," which shall mean an absence from work for any period by reason of the 

Employee's pregnancy, birth of the Employee's child, placement of child with the Employee in 

connection with the adoption of such child, or any absence for the purpose of caring for such 

child for a period immediately following such birth or placement. For this purpose, Hours of 

Service shall be credited for the Computation Period in which the absence from work begins, 

only if credit therefore is necessary to prevent the Employee from incurring a Break in Service, 

or, in any other case, in the immediately following Computation Period. The Hours of Service 

credited for a "maternity or paternity Leave of Absence" shall be those which would normally 

have been credited but for such absence, or, in any case in which the Trustees are unable to 

determine such hours normally credited, eight (8) Hours of Service per day. The total Hours of 

Service required to be credited for a "maternity or paternity Leave of Absence" shall not exceed 

five hundred one (501) hours. 

2.5 COLLECTIVE BARGAINING AGREEMENT 

"Collective Bargaining Agreement" shall mean an agreement between an Employer and 

the Union for payment to the Trust Fund by such Employer or on behalf of persons represented 

DB1/ 81298967.3 

-5- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0122
by the Union. Unless otherwise indicated, a "Collective Bargaining Agreement" shall be deemed 

to include an agreement authorizing participation from the Union in accordance with Section 

2.10. 

2.6 COMPENSATION 

(a) Effective for Plan Years after January 1, 2002, "Compensation" shall mean the 

total of all amounts paid by an Employer to a Participant to the extent that such 

amounts qualify as compensation within the meaning of Section 415 of the 

Internal Revenue Code and Treas. Reg. section 1.415-2(d), plus any elective 

deferral as defined in Section 402(g)(3) of the Internal Revenue Code and 

amounts that are excluded from gross income of the Participant by reason of 

Section 125 or 132(f) of the Internal Revenue Code. Compensation shall be 

subject to the limitations of Sections 401(a)(17) and 415 of the Internal Revenue 

Code, as adjusted for cost-of-living under Section 415(d) of the Internal Revenue 

Code. 

(b) Effective for Plan Years before January 1, 2002, "Compensation" shall include 

the total of all amounts, but not to exceed the limitations under Section 401(a)(17) 

of the Internal Revenue Code, or such larger amount as may be prescribed by the 

Secretary of the Treasury, of all amounts paid by an Employer to a Participant 

includable in gross income pursuant to Section 415 of the Internal Revenue Code. 

Notwithstanding anything to the contrary in this Section, an Employee's regular 

basic Compensation shall not be reduced by the amount of any elective 

contributions made on his behalf under any plan qualified under Section 401(k) of 

the Internal Revenue Code or any amount that an Employee elects through a 

DB1/ 81298967.3 

-6- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0123
salary reduction plan of an Employer to purchase or provide a qualified nontaxable benefit. 

(c) Effective for Plan Years before and after January 1, 2002, only Compensation 

paid by an Employer to a Participant beginning on the date on which he becomes 

a Participant shall be taken into account. 

(d) If an Employer pays an Employee military wage differential payments, such 

payments are considered to be "Compensation" for purposes of Section 415 of the 

Internal Revenue Code pursuant to Section 415(u)(12) of the Code. 

(e) Compensation must include amounts paid by the later of two and one-half (21/4) 

months after severance from employment or the end of the calendar year that 

includes the severance from employment date in accordance with Treas. Reg. 

section 1.415(c)-2(e)(3)(i). Such post-severance compensation includes regular 

pay as defined in Treas. Reg. section 1.415(c)-2(e)(3)(ii), but not other postseverance payments as defined in Treas. Reg. section 1.415(c)-2(e)(3)(iii). 

2.7 COMPUTATION YEAR 

"Computation Year" shall mean, for all purposes under the Plan, the calendar year. 

2.8 COVERED EMPLOYMENT 

"Covered Employment" shall mean employment by an Employee in that class of 

Employees for which an Employer is obligated to make payments to the Trust Fund. 

2.9 EMPLOYEE 

"Employee" shall mean an individual who is on the payroll of an Employer covered 

under the provisions of a Collective Bargaining Agreement between such Employer and the 

Union and on whose behalf payments are required to be made to the Trust Fund. "Employee" 

shall also mean any individual employed by the Union, including officers of the Union. The term 

DB1/ 81298967.3 

-7- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0124
"Employee" shall not include any leased Employee deemed to be an Employee of any Employer 

as provided in Section 414(n) or (o) of the Internal Revenue Code. For purposes of determining 

leased Employee status or conducting discrimination testing, the term "Highly Compensated 

Employee" shall be defined in accordance with Section 414(q) of the Internal Revenue Code. 

2.10 EMPLOYER 

"Employer" shall mean any corporation, partnership, or individual who is a party to a 

Collective Bargaining Agreement with the Union providing for payments into the Trust Fund on 

behalf of persons employed by such party and is covered by such agreement. "Employer" shall 

also mean the Union in its capacity as an Employer. 

2.11 EMPLOYER'S EFFECTIVE DATE 

"Employer's Effective Date" shall mean the date the Plan becomes effective for an 

Employer and shall be the later of (a) August 15, 1965, or (b) the date an Employer is first 

obligated to make payments to the Trust Fund. 

2.12 HOUR OR HOURS OF SERVICE 

"Hour of Service" or "Hours of Service" shall mean: 

(a) Each hour for which an Employee is paid, or entitled to payment, for the 

performance of duties for an Employer. These hours shall be credited to the 

Employee for each Computation Year in which the duties are performed; and 

(b) Each hour for which an Employee is paid, or entitled to payment, by an Employer 

on account of a period of time during which no duties are performed (irrespective 

of whether the employment relationship has terminated) due to vacation, holiday, 

illness, incapacity (including disability), layoff, jury duty, military duty or Leave 

of Absence. No more than five hundred one (501) Hours of Service shall be 

credited under this paragraph for any single continuous period (whether or not 

DB1/ 81298967.3 

-8- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0125
such period occurs in a single Computation Year). Hours under this paragraph 

shall be calculated and credited pursuant to Section 2530.200b-2 of the 

Department of Labor Regulations, which are incorporated herein by reference; 

and 

(c) Each hour for which back pay, irrespective of mitigation of damages, is either 

awarded or agreed to by an Employer. The same Hours of Service shall not be 

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

this paragraph (c). These hours shall be credited to an Employee for each 

Computation Year to which the award or agreement pertains rather than the 

Computation Year in which the award, agreement or payment is made. 

Hours of Service under this definition shall be computed (i) on the basis of actual hours 

for which an Employee is paid or entitled to payment, or for which back pay is awarded or 

agreed to, or (ii) in accordance with an equivalent method for computing Hours of Service 

specified in Section 3.1. 

2.13 HOURS WORKED 

"Hours Worked" shall mean Hours of Service as described in Section 2.12(a), that is, 

hours for which an Employee is paid, or entitled to payments, for the performance of duties for 

an Employer; and (ii) Hours of Service as described in Section 2.12(c), that is, hours for which 

back pay, irrespective of mitigation of damages, is awarded or agreed to by an Employer, to the 

extent that such award or agreement is intended to compensate an Employee for periods during 

which the Employee would have been engaged in the performance of duties for the Employer. 

2.14 JOINT AND SURVIVOR ANNUITY 

"Joint and Survivor Annuity" shall mean an annuity payable for a Participant's life and 

thereafter payable as a life annuity to his surviving Spouse in an amount equal to fifty percent 

DB1/ 81298967.3 

-9- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0126
(50%) or such other percentage as provided in the Plan of the annuity payable during the 

Participant's lifetime. 

2.15 LEAVE OF ABSENCE 

"Leave of Absence" shall mean an absence from active employment which does not 

constitute a termination of employment. "Leave of Absence" shall include: 

(a) An absence not to exceed thirty-six (36) consecutive months caused by an 

Employee's bona fide illness. Such illness shall be provable to the Trustees' 

satisfaction and the Employee must resume Covered Employment within thirty 

(30) days after the termination of such illness. 

(b) Layoff due to lack of work for a period not to exceed one hundred four (104) 

consecutive calendar weeks. 

(c) For retirements prior to January 12, 1994, any period of military service during 

which an Employee's re-employment rights are protected by law, provided such 

Employee returns to Covered Employment with an Employer within ninety (90) 

days after his discharge or release from military service is available. Effective 

January 12, 1994, Section 2.15(c) is repealed by Section 14.5. 

(d) Any period not to exceed six (6) consecutive months granted by an Employer in 

writing, the terms of which are duly forwarded to the Trustees prior to the 

commencement of such period. 

2.16 LIMITATION YEAR 

"Limitation Year" shall mean the calendar year. 

DB1/ 81298967.3 

-10- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0127
2.17 NORMAL ANNUITY FORM 

"Normal Annuity Form" shall mean a life annuity payable at a certain rate, and reducing 

to a percentage of the original amount after a specified number of years, as described in the 

Normal Retirement Benefit provisions of Sections 5.2, 5.3 and 5.4. 

2.18 NORMAL RETIREMENT AGE 

"Normal Retirement Age" shall mean the later of age sixty (60) or the fifth (5th) 

anniversary of the date a Participant commenced participation in the Plan. 

2.19 NORMAL RETIREMENT BENEFIT 

"Normal Retirement Benefit" shall mean the benefit payable on a Participant's Normal 

Retirement Date in the Normal Annuity Form, as provided in Section 5.2, 5.3 or 5.4, whichever 

is applicable. 

2.20 NORMAL RETIREMENT DATE 

"Normal Retirement Date" shall mean the first (1st) day of the calendar month following 

the date on which a Participant reaches his Normal Retirement Age. 

2.21 PARTICIPANT 

"Participant" shall mean any person who has been or who is an Employee and has been 

admitted to participate in the Plan. The term "Participant" shall include Active Participants 

(those persons for whom benefits are currently being accrued under the Plan), Retirement 

Participants (those former Employees presently receiving benefits under the Plan) and Vested 

Participants (present Employees not currently eligible for benefit accruals but who have vested 

interests in Accrued Benefits, former Employees who have vested interests in Accrued Benefits, 

and, if the Plan is terminated, former Active Participants who remain Employees of an 

Employer, as defined in Section 2.10 of the Plan, and who have Accrued Benefits under the 

Plan). 

DB1/ 81298967.3 

-11- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0128
2.22 PLAN 

"Plan" shall mean the Warehouse Employees Union Local No. 730 Pension Trust Fund 

Plan Document and any amendments hereto. 

2.23 PLAN YEAR 

"Plan Year" shall mean the calendar year. 

2.24 SPOUSE 

Prior to June 26, 2013, the term "Spouse" shall mean a spouse who is married to the 

Participant either on his pension benefit commencement date or on the date of his death, 

whichever event occurs first. Notwithstanding the preceding sentence, a former spouse shall be 

treated as a "Spouse" only to the extent provided under a QDRO. 

Effective June 26, 2013, the term "Spouse" shall mean a spouse who is legally married, 

under the applicable state law where such marriage was performed, to the Participant either on 

his pension benefit commencement date or on the date of his death, whichever event occurs first. 

Notwithstanding the preceding sentence, a former spouse shall be treated as a "Spouse" only to 

the extent provided under a QDRO. 

2.25 TRUST AGREEMENT 

"Trust Agreement" shall mean the declaration of trust and contract executed by an 

Employer, the Union, and the Trustees of the Trust Fund, which instrument established the 

Warehouse Employees Union Local No. 730 Pension Trust Fund as of August 15, 1965, and 

after such date is the instrument executed by such parties to implement participation by an 

Employer in the Trust Fund and which instrument may be amended from time to time by the 

Trustees. 

DB1/ 81298967.3 

-12- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0129
2.26 TRUST FUND 

"Trust Fund" shall mean any money or other property received by the Trustees and held 

pursuant to the terms of the Trust Agreement. 

2.27 TRUSTEES 

"Trustees" shall mean those individuals appointed by an Employer or appointed by the 

Union under the provisions of the Trust Agreement. 

2.28 UNION 

"Union" shall mean Warehouse Employees Union Local Number 730 affiliated with the 

International Brotherhood of Teamsters. 

2.29 VESTED INTEREST 

"Vested Interest" shall mean a right to an Accrued Benefit which is nonforfeitable and 

unconditional. 

2.30 WEEK OF SERVICE 

"Week of Service" shall mean an equivalent method of computing Hours of Service such 

that one (1) Week of Service is equivalent to forty-five (45) Hours of Service. An Employee 

shall be credited with one (1) Week of Service if, during the course of a given week, the 

Employee has completed at least one (1) Hour of Service as defined in Section 2.12. 

2.31 YEAR OF PARTICIPATION 

"Year of Participation" shall mean a Year of Service for Benefit Accrual completed after 

an Employee commences participation in the Plan. 

2.32 YEAR OF SERVICE FOR BENEFIT ACCRUAL 

"Year of Service for Benefit Accrual" shall mean: 

(a) A Computation Year prior to the Employer's Effective Date, if the Employer's 

Effective Date is on or before January 1, 1981, provided that an Employee of that 

DB1/ 81298967.3 

-13- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0130
Employer completed at least one thousand one hundred fifty (1,150) Hours of 

Service, or one thousand (1,000) Hours Worked, for the Employer during that 

Computation Year or served at least twenty-five (25) weeks in the Armed Forces 

of the United States during that Computation Year. Effective December 12, 1994, 

the Benefit Accrual herein will be interpreted in accordance with Section 14.5. 

(b) A Computation Year after the Employer's Effective Date or during which the 

Employer's Effective Date occurs, provided that an Employee completes at least 

one thousand six hundred ten (1,610) Hours of Service, or one thousand four 

hundred (1,400) Hours Worked, for the Employer in that Computation Year. In 

the event a Participant completes fewer than one thousand four hundred (1,400) 

Hours Worked in a Computation Year, partial Years of Service for Benefit 

Accrual shall be credited in accordance with the following schedule: 

Hours Worked Partial Years of Participation 

Less than 700 0 

700 1/2Year 

More than 700 but less than 1,400 Pro rata fraction of a year 

(c) For the purposes of the schedule specified above, a "pro rata fraction of a year" 

shall be equal to the ratio that the number of Hours Worked bears to one thousand 

four hundred (1,400). 

2.33 YEAR OF SERVICE FOR VESTING 

"Years of Service for Vesting" shall mean a Computation Year period during which an 

Employee is credited with one (1) year toward a Vested Interest. 

DB1/ 81298967.3 

-14- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0131
ARTICLE III 

COMPUTING SERVICE UNDER THE PLAN 

3.1 COMPUTING HOURS OF SERVICE 

Instead of Computing Hours of Service on the basis of actual hours for which an 

Employee is paid, entitled to payment or for which back pay is awarded or agreed to, as 

described in the definition of "Hour of Service" specified in Section 2.12, the Trustees may 

compute Hours of Service under the Plan on the basis of any one of the equivalencies specified 

below. The Trustees may use an equivalency in any circumstance under the Plan where actual 

Hours of Service would otherwise have to be counted; provided, however, that if the Trustees 

use an equivalency for one class of Employees and not for another or for one purpose under the 

Plan and not for another, the equivalency must be applied on a reasonable and consistent basis. 

Equivalent methods may be used for computing Hours of Service as follows: 

(a) Hours Worked: 

Eight hundred seventy (870) Hours Worked shall be 

treated as the equivalent of one thousand (1,000) 

Hours of Service and four hundred thirty-five (435) 

Hours Worked shall be treated as the equivalent of 

five hundred (500) Hours of Service. 

(b) Week of Service: 

One (1) Week of Service shall be treated as the 

equivalent of forty-five (45) Hours of Service. 

3.2 HOURS OF SERVICE COMPLETED PRIOR TO THE RESTATED DATE 

The Trustees may use whatever records are reasonably available to them and may make 

any calculations necessary to determine the approximate or, if necessary, the estimated number 

of Hours of Service completed by an Employer prior to the restatement, including, but not 

limited to, the equivalencies described in Section 3.1. 

DB1/ 81298967.3 

-15- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0132
ARTICLE IV 

ELIGIBILITY REQUIREMENTS 

4.1 ELIGIBILITY DATE 

An Employee shall commence participation in the Plan on the date he is first covered 

under the terms of the Collective Bargaining Agreement between his Employer and the Union. 

4.2 DETERMINATION BY TRUSTEES 

The Trustees shall determine if an Employee is eligible to participate in the Plan under 

Section 4.1. Each eligible Employee shall fulfill such prerequisites as may be reasonably 

required by the Trustees for maintenance of records and proper administration of the Plan. 

ARTICLE V 

NORMAL RETIREMENT 

5.1 NORMAL RETIREMENT DATE 

It is anticipated that a Participant will retire on his Normal Retirement Date. This Date 

shall be the first day of the calendar month following the date on which the Participant attains his 

Normal Retirement Age. 

5.2 NORMAL RETIREMENT BENEFIT - EFFECTIVE JANUARY 1, 1978 

A Participant who commenced participation in the Plan and who has not retired or 

otherwise terminated employment with an Employer shall be entitled to a Normal Retirement 

Benefit equal to the greater of: 

(a) The flat benefit specified in Section 5.3; or 

(b) The percentage of contributions benefit specified in Section 5.4. 

5.3 NORMAL RETIREMENT BENEFIT - FLAT BENEFIT AMOUNT 

(a) The flat benefit amount payable to a Participant shall depend on the 

number of Years of Service for Benefit Accrual the Participant has 

DB1/ 81298967.3 

-16- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0133
accumulated and on the rate of contributions per Hour Worked that the 

Participant's Employer is obligated to make, on the later of January 1, 

1981 or the Employer's Effective Date. A Participant is entitled to a flat 

benefit amount, payable as a monthly annuity commencing at his Normal 

Retirement Date, equal to his "Service Ratio" (as defined in subsection (b) 

of this Section) times the appropriate monthly benefit from the following 

categories: 

(i) If the Participant's Employer was obligated to make 

contributions under the Collective Bargaining Agreement 

in effect on January 1, 1981, then: 

If the Employer's The Participant's 

Rate of Contribution is: Monthly Benefit is: 

At Least But Less Than First 60 Months Later Months 

0 $0.25 $200 $110 

$0.25 $0.35 $300 $165 

$0.35 $0.45 $400 $220 

$0.45 $500 $275 

(ii) If the Participant's Employer has an Effective Date after 

January 1, 1981 then: 

If the Employer's The Participant's 

Rate of Contribution is: Monthly Benefit is: 

At Least But Less Than First 60 Months Later Months 

0 $0.15 $100 $ 55 

$0.15 $0.25 $200 $110 

$0.25 $0.35 $300 $165 

$0.35 $0.45 $400 $220 

DB1/ 81298967.3 

-17- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0134
$0.45 $500 $275 

(b) The Participant's "Service Ratio" is a fraction, the numerator of which is 

the number of Years of Service for Benefit Accrual the Participant has 

accumulated on the date he retires, not to exceed twenty (20) years, and 

the denominator of which is twenty (20). 

(c) Increases in the level of monthly benefits to which a Participant will be 

entitled upon retirement are made when the Employer's rate of 

contribution per Hour Worked is increased after the Employer's Effective 

Date, subject to the following limitations: 

(i) If the Employer's rate of contribution is increased by $0.10 

per Hour Worked, the monthly benefit specified in (a) 

above will increase one (1) level, to correspond with the 

new rate of contribution, after the new rate of contribution 

has been in effect for twelve (12) months. 

(ii) If the Employer's rate of contribution is increased by more 

than $0.10 per Hour Worked, the monthly benefit specified 

in (a) above will increase one (1) level after each completed 

twelve (12) months the new rate of contribution is in effect, 

until the monthly benefit level corresponds to the new rate 

of contributions. 

Nothing in this Section shall entitle any Participant who has retired and is receiving benefits 

under the Plan to any increase in monthly pension benefits on account of an increase in the rate 

DB1/ 81298967.3 

-18- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0135
of contribution by the Employer by which the Participant had been employed prior to his 

retirement. 

5.4 NORMAL RETIREMENT BENEFIT-PERCENTAGE OF 

CONTRIBUTIONS 

(a)(i) For a Participant who retires or terminates employment with a Vested 

Interest on or after January 1, 1997, the percentage of contributions benefit 

shall be a monthly annuity payable for the Participant's lifetime, 

commencing on the Participant's Normal Retirement Date, and reducing 

to fifty-five percent (55%) of the original amount after sixty (60) months, 

equal to the sum of (A) four and seventeen hundredths percent (4.17%) of 

all contributions required to be made on a Participant's behalf after 

January 1, 1978, or, if later, the date he first commences participation in 

the Plan, and (B) X% of all contributions required to be made on a 

Participant's behalf on or before January 1, 1978, where "X" is 

determined from the following table: 

Participant's Age 

On January 1, 1978 X% 

Participant's Age 

On January 1,1978 X% 

60 or over 12 49 7.6 

59 11.6 48 7.2 

58 11.2 47 6.8 

57 10.8 46 6.4 

56 10.4 45 6.0 

55 10.0 44 5.6 

54 9.6 43 5.2 

53 9.2 42 4.8 

52 8.8 41 4.4 

51 8.4 40 4.17 

50 8 39 and Under 4.17 

DB1/ 81298967.3 

-19- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0136
(ii) Effective January 1, 1998, the reduction that takes place in Section 

5.4(a)(i) to fifty-five percent (55%) of the original amount after sixty (60) 

months shall take place after ninety-six (96) months with respect to any 

Participant when the Employer of such Participant has agreed on or after 

January 1, 1998 pursuant to a Collective Bargaining Agreement to pay 

into the Pension Trust Fund such amounts as required to provide for this 

benefit improvement. 

(iii) Effective for all Participants earning an Hour of Service after January 1, 

1999, the reduction that takes place in Section 5.4(a)(ii) to fifty-five 

percent (55%) of the original amount after either sixty (60) months or 

ninety-six (96) months shall be increased by two (2) years to either eightyfour (84) months or one hundred twenty (120) months, respectively. 

(b) For a Participant who retired or terminated employment with a Vested Interest on 

or after January 1, 1986 and before January 1, 1997, the percentage of 

contributions benefit shall be determined under Section 5.4(a), except that four 

percent (4%) shall be substituted for four and seventeen hundredths percent 

(4.17%) in paragraph (a) of this Section. 

(c) For a Participant who retired or terminated employment with a Vested Interest on 

or after January 1, 1983 and before January 1, 1986, the percentage of 

contributions benefit shall be determined under Section 5.4(a), except that three 

and six-tenths percent (3.6%) shall be substituted for four and seventeen 

hundredths percent (4.17%) in paragraph (a) of this Section. 

DB1/ 81298967.3 

-20- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0137
(d) For a Participant who retired or terminated employment with a Vested Interest on 

or after January 1, 1981 and before January 1, 1983, the percentage of 

contributions benefit shall be determined under Section 5.4(a), except that three 

percent (3%) shall be substituted for four and seventeen-hundredths percent 

(4.17%) in paragraph (a) of this Section. 

(e) For a Participant who retired or terminated employment with a Vested Interest on 

or after January 1, 1978 and before January 1, 1981, the percentage of 

contributions shall be determined under Section 5.4(a), except that two percent 

(2%) shall be substituted for four and seventeen-hundredths percent (4.17%) in 

paragraph (a) of that Section. 

5.5 POSTPONED RETIREMENT 

A Participant may elect to postpone his retirement beyond his Normal Retirement Date. 

In the event that a Participant elects to postpone his retirement, he may retire on the first day of 

any month following his Normal Retirement Date. 

5.6 POSTPONED RETIREMENT BENEFIT 

In the event of service beyond a Participant's Normal Retirement Date, payment of 

benefits under the Plan will not commence until the Participant has ceased to be an Employee as 

described in Section 2.9. A Participant who elects to postpone his retirement beyond his Normal 

Retirement Date shall be entitled to a Postponed Retirement Benefit described in (a) or (b) 

below. 

(a) A Participant entitled to a Normal Retirement Benefit under Section 5.3 shall be 

entitled to a Postponed Retirement Benefit payable as a monthly annuity in 

addition to the Normal Retirement Benefit to which he is entitled under Section 

DB1/ 81298967.3 

-21- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0138
5.3. The amount of the Postponed Retirement Benefit is equal to five percent 

(5%) of the applicable minimum flat benefit amount determined from the 

categories contained in Section 5.3 times the number of Years of Service for 

Benefit Accrual accumulated after his Normal Retirement Date, provided that for 

this purpose the Years of Service for Benefit Accrual credited to any Participant, 

both before and after his Normal Retirement Date, will not exceed twenty-five 

(25) years in the aggregate. 

(b) A Participant entitled to a Normal Retirement Benefit under Section 5.4 shall be 

entitled to a Postponed Retirement Benefit, in lieu of his Normal Retirement 

Benefit, in the amount of the Normal Retirement Benefit under Section 5.4 to 

which he would have been entitled if he had reached his Normal Retirement Date 

on the day he actually retires. 

5.7 ACTUARIAL INCREASE FOR POSTPONED RETIREMENTS 

Effective for retirements on or after January 1, 1997, if an Employee commences his 

benefit following the year in which the Employee attained age seventy and one-half (701/2), the 

Employee's accrued benefit shall be actuarially increased for the period he was not receiving 

benefits under the Plan after the attainment of age seventy and one-half (701/2). The Actuarial 

Equivalent shall be calculated by using the interest rate and mortality table provided in Section 

2.2 of the Plan. 

5.8 PAYMENTS COMMENCING AFTER PARTICIPANT'S NORMAL 

RETIREMENT DATE 

(a) If payment of a Participant's Normal Retirement Benefit or Postponed Retirement 

Benefit commences later than the Participant's Normal Retirement Date or 

Postponed Retirement Date, as applicable, due to reasonable administrative delay, 

DB1/ 81298967.3 

-22- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0139
the initial benefit payment shall include a retroactive payment for any month(s) 

that the benefit is due and payable in accordance with Sections 5.2 through 5.7. 

Such retroactive payment shall not be subject to the provisions of Section 5.8(b) 

or (c). 

(b) Other than as described in (a) above, if payment of a Participant's Normal 

Retirement Benefit commences after his Normal Retirement Date, the monthly 

benefit payable to the Participant or a surviving Spouse shall be the greater of: 

(i) the benefit payable on the Participant's Normal Retirement Date or the 

Participant's Postponed Retirement Date, as applicable; or 

(ii) the Normal Retirement Benefit accrued at the Participant's Normal 

Retirement Date actuarially increased for each complete calendar month 

between the Participant's Normal Retirement Date and the date payment 

begins, for which benefits were not suspended, as described in Sections 

11.1 and 11.2; converted as of the benefit commencement date to the 

benefit payment form elected in the application for benefits. 

(c) In lieu of the monthly benefit payable under subsection (b) above and, other than 

as set forth in subsection (a) above, a Participant or surviving Spouse who was 

eligible to receive a benefit under the Plan as of the Participant's Normal 

Retirement Date, but who failed to make an application at his earliest eligibility 

date, shall be entitled to receive this benefit retroactive to (and determined as of) 

his Normal Retirement Date (the "Retroactive Annuity Starting Date"). The 

amount of the benefit attributable to the period beginning on the Participant's 

Retroactive Annuity Starting Date until the date the Participant submits his 

DB1/ 81298967.3 

-23- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0140
application and commences benefit payments (during which the Participant's 

benefit payments were not suspended, as described in Sections 11.1 and 11.2) 

shall be paid as a lump-sum, adjusted for simple interest at a rate which is equal to 

the Trust Fund's custodial bank's money market interest rate in effect at the 

beginning of the month the Participant files an application for benefits. 

(i) Subsequent to a lump-sum payment as described in this subsection 5.8(c), 

the monthly amount of benefit payable under this subsection 5.8(c) shall 

be the same as the amount that would have been paid to the Participant 

had payments actually commenced on the Participant's Retroactive 

Annuity Starting Date. 

(ii) The retroactive payments determined under this subsection 5.8(c) shall be 

in lieu of any actuarial adjustment that might otherwise be due under 

subsection 5.8(b) above to such Participant by virtue of delayed 

commencement of benefit payments. 

(iii) A Participant may elect to receive retroactive payments under this 

subsection 5.8(c) only if all applicable notice and consent requirements, 

including but not limited to those of Sections 401(a)(11) and 417 of the 

Internal Revenue Code, and the Treasury regulations issued thereunder, 

are satisfied. Such consent requirements, including obtaining appropriate 

spousal consent to the election of retroactive payments, shall be in 

accordance with the provisions of Treas. Reg. section 1.417(e)-1. 

DB1/ 81298967.3 

-24- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0141
(iv) Any retroactive payment or actuarial adjustment under this Section 5.8 

shall be determined in accordance with the provisions of Treas. Reg. 

section 1.417(e)-1. 

(v) Notwithstanding anything contained in this Section 5.8, if a Participant has 

accrued additional benefits after his Normal Retirement Date, such 

additional benefits will only be actuarially increased in accordance with 

subsection (b) from the date they would have first been paid rather than 

from the Participant's Normal Retirement Date. In the event that, in 

accordance with Section 14.2(d), benefits are distributed while the 

Participant is still employed, any such additional benefit service earned 

after a Participant's Normal Retirement Date shall be reduced, but not 

below zero, and in accordance with applicable Treasury Regulations. 

ARTICLE VI 

EARLY RETIREMENT 

6.1 EARLY RETIREMENT DATE 

A Participant who meets the requirements for early retirement described in Section 6.2 

may elect to retire on the first day of the month following the date he first meets such 

requirements. 

6.2 REQUIREMENTS FOR EARLY RETIREMENT 

To qualify for the early retirement benefit described in Section 6.3, a Participant must 

meet the following requirements: 

(a) (i) He must be at least age fifty-five (55), 

DB1/ 81298967.3 

-25- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0142
(ii) He must have twenty (20) continuous Years of Service for Benefit 

Accrual, and 

(iii) He must have ten (10) continuous years of participation; 

(b) He must have thirty (30) Years of Service for Benefit Accrual regardless of age; 

or 

(c) (i) He must be at least age fifty-five (55), 

(ii) He must complete one (1) Hour of Service on or after January 1, 2001, and 

(iii) He must have twenty-five (25) Years of Service for Benefit Accrual. 

Notwithstanding the requirements of this Section, if a Participant separates from service before 

satisfying the age requirement of Section 6.2(a)(i) and 6.2(c)(i) for early retirement, but has 

satisfied the service requirement of Section 6.2(c)(ii) and (iii), the Participant will be entitled to 

elect an early retirement benefit upon satisfaction of such age requirement of Section 6.2(a)(i) or 

Section 6.2(c)(i). 

6.3 EARLY RETIREMENT BENEFIT 

(a) A Participant who elects early retirement on or after January 1, 1992 and 

who has thirty (30) Years of Service for Benefit Accrual shall be entitled 

to an unreduced monthly annuity, commencing on his early retirement 

date and payable in the Normal Annuity Form. 

(b) A Participant who elects retirement on or after May 13, 2001 and who 

satisfies the requirements of Section 6.2(c) above shall be entitled to a 

monthly annuity, commencing on his early retirement date and payable in 

the Normal Annuity Form reduced by five percent (5%) for each year 

prior to thirty (30) Years of Service for Benefit Accrual earned by the 

Participant at the date his benefit commences. 

DB1/ 81298967.3 

-26- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0143
(c) Any other Participant who elects early retirement shall be entitled to a 

monthly annuity, commencing on his early retirement date and payable in 

the Normal Annuity Form equal to the percentage of his Accrued Benefit 

on such date as specified in the following table: 

Age at Early 

Retirement Date 

Percentage 

Accrued Benefit 

55 75% 

56 80% 

57 85% 

58 90% 

59 95% 

6.4 EARLY RETIREMENT BENEFITS PAYABLE IN LIEU OF OTHER 

RETIREMENT BENEFITS 

If a Participant elects to retire on his early retirement date, the early retirement benefit 

shall be in lieu of all other retirement benefits payable under the Plan. 

ARTICLE VII 

FORMS OF BENEFIT 

7.1 JOINT AND SURVIVOR ANNUITY 

(a) Regardless of the form of annuity designated, a Participant who is lawfully 

married on his Normal Retirement Date, early retirement date or actual retirement 

date if later, shall receive an annuity payable in the form of a Joint and Survivor 

Annuity unless he elects otherwise with spousal consent in accordance with 

Section 7.3. Benefits shall also be paid in the form of a Joint and Survivor 

Annuity if a Participant dies on or after his Normal Retirement Date, but before 

benefits commence, unless he has elected an optional mode of distribution as 

described in Section 7.2. The Joint and Survivor Annuity shall be an annuity, 

DB1/ 81298967.3 

-27- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0144
payable for the Participant's life, and thereafter a life annuity to his surviving 

Spouse, in an amount equal to fifty percent (50%) of the annuity payable during 

the Participant's lifetime. Such Joint and Survivor Annuity shall be the Actuarial 

Equivalent of the Normal Annuity Form. 

(b) If the lump-sum Actuarial Equivalent of the benefit which would otherwise be 

payable as an annuity to a Participant, surviving Spouse, surviving annuitant or 

Beneficiary is $3,500 or less before January 1, 1998 or $5,000 or less on or after 

January 1, 1998, the Trustees may make a lump-sum payment to such individual 

without prior notification or consent of such individual. No lump-sum payment 

shall be made after benefits have commenced without the written consent of the 

Participant and/or, if applicable, the Participant's Spouse. The lump-sum 

Actuarial Equivalent shall be calculated by using the applicable interest rate and 

the applicable mortality table under Section 417(e)(3) of the Internal Revenue 

Code as provided in Section 2.2 of the Plan. Effective March 28, 2005, 

notwithstanding the foregoing provisions of this Article VII, if the lump-sum 

Actuarial Equivalent of the benefit which would otherwise be payable as an 

annuity to a Participant, surviving Spouse, surviving annuitant or Beneficiary is 

$1,000 or less, the Trustees may make a lump-sum payment to such individual 

without prior notification or consent of such individual. If the benefit is between 

$1,000 and $5,000, the Participant, surviving Spouse, surviving annuitant or 

Beneficiary may elect to receive the benefit in the form of a lump-sum. 

DB1/ 81298967.3 

-28- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0145
7.2 OPTIONAL MODES OF DISTRIBUTION 

Instead of benefits under the Plan being paid to a Participant in the form of a Joint and 

Survivor Annuity, or the Normal Annuity Form in the case of a Participant who is not lawfully 

married on his retirement date (or with spousal consent in the case of a married Participant in 

accordance with Section 7.3), the Participant may elect that his retirement benefits be paid in any 

other annuity form then made available under the Plan; except that no optional annuity form 

shall be available which would provide for a period certain exceeding the life expectancy of the 

Participant or the Participant and his Spouse, and the periodic payments to the Participant shall 

be equal to or greater than the periodic payments to his Beneficiary. Any optional form shall be 

the Actuarial Equivalent of the Normal Annuity Form and each Participant shall receive 

information explaining the relative value of the optional form. 

The Plan offers the following optional modes of distribution: 

(i) Optional Joint and Survivor Annuity. This optional mode of distribution provides 

a benefit payable for the Participant's life and thereafter a life annuity to his 

surviving Spouse in an amount equal to sixty-six and two-thirds percent (662/3%) 

or seventy-five percent (75%) of the annuity payable during the Participant's 

lifetime. This Joint and Survivor Annuity shall be the Actuarial Equivalent of the 

Normal Annuity Form. 

(ii) 5-Year Term Certain. This optional mode of distribution guarantees a Participant 

that if he dies on or before sixty (60) months, his Beneficiary or estate will receive 

the monthly annuity for the remainder of the sixty (60) month term. The 5-Year 

Term Certain shall be the Actuarial Equivalent of the Normal Annuity Form. 

DB1/ 81298967.3 

-29- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0146
(iii) 10-Year Term Certain. This optional mode of distribution guarantees a Participant 

that if he dies on or before one hundred twenty (120) months, his Beneficiary or 

estate will receive the monthly annuity for the remainder of the one hundred 

twenty (120) month term. The 10-Year Term Certain shall be the Actuarial 

Equivalent of the Normal Annuity Form. 

7.3 ELECTING AN OPTIONAL MODE OF DISTRIBUTION 

A Participant shall have from the date he commences participation in the Plan until he 

reaches his retirement date to elect an optional mode of distribution. Such election shall be in 

writing on the forms or in the format prescribed by the Trustees. In addition, any election of an 

optional mode of distribution by a married Participant must include the written consent of the 

Participant's Spouse, witnessed by a Pension Plan representative or notary public, 

acknowledging the effect of the election. The consent of a former Spouse shall not be binding on 

a new Spouse. The election made by the Participant and consented to by his Spouse may be 

revoked by the Participant in writing, without the consent of his Spouse, at any time until his 

retirement date. Any new election must also comply with this Section of the Plan. 

7.4 POST RETIREMENT BENEFIT 

(a) In 1981, the Trustees shall, upon certification by an actuary that the payment will 

not make the Plan actuarially unsound, authorize a Post-Retirement Benefit 

during the last month of that calendar year to be paid in the following year. If 

payment of a Post-Retirement Benefit is authorized as described above, each 

retired Participant and each Beneficiary who have received twelve (12) monthly 

annuity payments during 1981 are entitled to receive a Post-Retirement Benefit 

for 1981 in the form of a single additional payment in the amount of the highest of 

DB1/ 81298967.3 

-30- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0147
the twelve (12) monthly annuity payments received by the retired Participant or 

the Beneficiary during 1981. 

(b) In the years listed below, the Trustees shall, upon receipt of certification by an 

actuary that the payment will not make the Plan actuarially unsound, authorize a 

Post-Retirement Benefit for the previous calendar year, payable in the current 

calendar year, the eligibility for and amount of which is to be determined on the 

same basis as described in subsection (a) of this Section 7.4: 

(i) 1983; 

(ii) 1984; 

(iii) 1985; 

(iv) 1986; 

(v) 1987; and 

(vi) 1996. 

7.5 RETIREE BENEFIT INCREASES 

(a) Effective January 1, 1986, each retired Participant and each Beneficiary receiving 

benefits under the Plan as a result of retirement by a Participant on or before 

December 31, 1985, shall receive an increase in such benefit beginning with the 

benefits paid on or after January 1, 1986, in accordance with the following table: 

Calendar Year of Retirement Percentage Increase 

1981-1985 2% 

1976-1980 4% 

1971-1975 6% 

(b) Effective January 1, 1996, each retired Participant and each Beneficiary receiving 

benefits under the Plan as a result of retirement by a Participant on or before 

DB1/ 81298967.3 

-31- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0148
December 31, 1995, shall receive an increase in such benefit beginning with the 

benefits paid on or after January 1, 1996, in accordance with the following table: 

Calendar Year of Retirement Percentage Increase 

1995 2% 

1994 4% 

1993 6% 

1992 8% 

1991 10% 

1990 12% 

1989 14% 

1988 16% 

1987 18% 

Prior to 1987 20% 

ARTICLE VIII 

VESTING 

8.1 TERMINATION AND VESTED INTEREST 

Upon termination of employment for any reason other than death, disability or retirement, 

a Participant shall have a Vested Interest in his Accrued Benefit computed in accordance with 

the following schedule: 

(a) For Plan Years beginning on or before December 31, 1998: 

Years of Service for Vesting Vested Interest Percent 

1-9 0% 

10 100% 

(b) For Plan Years beginning on or after January 1, 1999: 

Years of Service for Vesting Vested Interest Percent 

1-4 0% 

5 100% 

Notwithstanding the foregoing, a Participant shall have a one hundred percent (100%) Vested 

Interest in his Accrued Benefit upon reaching his Normal Retirement Age. Nothing in this 

Section 8.1 shall be construed to prevent a Participant who meets the requirements of Article VI 

of the Plan from qualifying for an early retirement. 

DB1/ 81298967.3 

-32- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0149
8.2 COMPUTING YEARS OF SERVICE FOR VESTING 

For purposes of computing a Participant's Vested Interest in his Accrued Benefit, 870 

Hours Worked shall be equivalent to one thousand (1,000) Hours of Service. Thus, a Participant 

who has completed one thousand (1,000) Hours of Service or eight hundred seventy (870) Hours 

Worked in a given Computation Year shall be credited with a Year of Service for Vesting. The 

Trustees may also use an equivalent number of Weeks of Service for computing a Participant's 

Vested Interest, in accordance with Section 3.1. No partial Years of Service for Vesting shall be 

credited. Except as provided in Section 8.3, all Years of Service for Vesting with an Employer 

shall be aggregated for the purpose of determining a Participant's Vested Interest. 

8.3 YEAR OF SERVICE FOR VESTING NOT TAKEN INTO ACCOUNT 

No Year of Service for Vesting for computing a Participant's Vested Interest shall be 

taken into account under the following circumstances: 

(a) any Year of Service for Vesting occurring before the date the Participant's 

Employer is first obligated to make payments to the Trust Fund; 

(b) any Year of Service for Vesting performed prior to the date of restatement 

of the Plan that would not be counted under the Break in Service rules as 

in effect prior to such date of restatement; and 

(c) if an Employee terminates Covered Employment without a Vested Interest 

and later returns to Covered Employment, a Year of Service for Vesting 

prior to a Break in Service shall not be taken into account if the number of 

consecutive one (1) year Breaks in Service equals or exceeds the greater of 

five (5) or the number of Years of Service for Vesting. 

DB1/ 81298967.3 

-33- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0150
8.4 PAYMENT OF VESTED INTEREST 

A Participant who terminates employment with a Vested Interest shall be entitled to a 

deferred annuity payable at his Normal Retirement Date equal to the Vested Interest in his 

Accrued Benefit calculated as provided in this Article VIII. Such annuity shall be payable in the 

form of a Joint and Survivor Annuity, as described in Section 7.1, unless such terminated 

Participant elects an optional mode of distribution as provided in Section 7.3. Notwithstanding 

the foregoing, a terminated Participant who has satisfied the requirements for early retirement 

specified in Section 6.2 shall be entitled to have the Vested Interests in his Accrued Benefit 

payable at age fifty-five (55) or later. The benefit payable at such age shall be equal to the 

Participant's Accrued Benefit, reduced by multiplying his Accrued Benefit by the applicable 

percentage specified in Section 6.3. 

8.5 TRANSFER TO COVERED EMPLOYMENT 

An Employee who is employed by an Employer obligated to make contributions to the 

Trust Fund under the terms of a Collective Bargaining Agreement but who is not engaged in 

Covered Employment shall receive credit for his prior employment for purposes of computing 

his Years of Service for Vesting if he transfers to Covered Employment. No credit shall be given 

for service in other than Covered Employment for purposes of computing an Accrued Benefit. 

ARTICLE IX 

DISABILITY BENEFIT 

9.1 LUMP-SUM DISABILITY BENEFIT 

(a) An Employee who meets the requirements provided in subsection (b) below shall 

be entitled to a lump-sum benefit computed by multiplying $2.00 by the number 

DB1/ 81298967.3 

-34- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0151
of weeks of contributions that have been made to the Trust Fund on his behalf by 

a contributing Employer, subject to a maximum of $2,000.00. 

(b) The requirements for the benefit described in subsection (a) are as follows: 

(i) The Employee must be at least forty-five (45) years of age; 

(ii) He must have at least fifteen (15) continuous Years of Service for Benefit 

Accrual; 

(iii) He must have at least five (5) continuous Years of Participation; 

(iv) An Employer must have made contributions to the Trust Fund on the 

Employee's behalf for at least forty (40) weeks; 

(v) The Employee must be a Participant in the Plan on the date disability 

commences; 

(vi) The Employee must be totally and permanently disabled; and 

(vii) The disability must be total for at least six (6) months following the date it 

commenced. 

(c) For purposes of determining eligibility under subsection (b), a former Employee 

shall be treated as an Employee if he has at least five hundred (500) actual Hours 

Worked in the twelve (12) months immediately preceding the date on which he 

incurred the disability. 

(d) Notwithstanding the foregoing, effective for annuity starting dates occurring after 

April 30, 2009, on which the Plan is in "Critical Status" as defined in Section 

21.5, an Employee shall not be entitled to a lump-sum benefit under this Article 

IX. 

DB1/ 81298967.3 

-35- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0152
9.2 ADMINISTRATION OF DISABILITY 

The Trustees shall determine eligibility for the disability benefits in a uniform and 

nondiscriminatory manner on the basis of evidence presented by the Employee in the manner and 

following the format prescribed by the Trustees. 

9.3 DEFINITION OF TOTAL AND PERMANENT DISABILITY 

An Employee shall be considered totally and permanently disabled if he has been 

determined to be disabled by the Social Security Administration within the meaning of 42 U.S.C. 

§§ 416(i), 1382c(a)(3), or other comparable provision of the Social Security Act. 

ARTICLE X 

DEATH BENEFITS 

10.1 REQUIREMENTS FOR DEATH BENEFIT 

The Beneficiary of an Employee who satisfies the following requirements shall be 

eligible for the death benefit specified in Section 10.2: 

(i) Death must occur prior to retirement; 

(ii) At the time of his death, the Employee must have been a Participant in the Plan; 

(iii) The Employee must have five (5) continuous Years of Participation; and 

(iv) Contributions must have been made on his behalf for a period of at least forty (40) 

weeks by a contributing Employer. 

10.2 LUMP-SUM DEATH BENEFIT 

The Beneficiary of an Employee who meets the requirements specified in Section 10.1 

shall be entitled to a lump-sum death benefit computed by multiplying $2.00 by the number of 

weeks contributions have been made to the Trust Fund on his behalf by a contributing Employer, 

subject to a maximum of $2,000.00; provided, however, that the death benefit payable hereunder 

shall be reduced by the amount of any disability benefits paid under Section 9.1. The death 

DB1/ 81298967.3 

-36- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0153
benefit payable hereunder shall be further reduced to the extent necessary so that the sum of the 

death benefit and the lump-sum Actuarial Equivalent of the pre-retirement survivor annuity does 

not exceed one hundred (100) times the Participant's anticipated monthly Normal Retirement 

Benefit (assuming the Participant had continued in employment until his Normal Retirement 

Date earning the Compensation in effect at the time of his death). Distribution of a death benefit 

shall be completed by December 31 of the calendar year containing the fifth (5th) anniversary of 

the Participant's death. Notwithstanding the foregoing, effective for annuity starting dates 

occurring after April 30, 2009, in which the Plan is in "Critical Status" as defined in Section 

21.5, a Beneficiary shall not be entitled to a lump-sum death benefit. 

10.3 DESIGNATION OF BENEFICIARY 

The lump-sum death benefit described in Section 10.2 shall be payable to the Beneficiary 

or Beneficiaries designated by the Employee on the form supplied to such Employee by the 

Trustees. If the Employee is married, his Beneficiary shall be his Spouse, unless the Spouse 

cannot be located or the Employee has designated a Beneficiary other than his Spouse and the 

Spouse has consented in writing in the form required under Section 2.3. If no Beneficiary is 

living or has been designated by the Employee, then the lump-sum death benefit shall be payable 

to such Employee's relatives living at the time of the Employee's death, in the following order of 

priority: 

(a) wife or husband; 

(b) child or children, in equal shares if more than one; 

(c) father or mother, in equal shares if both are living; or 

(d) to the Employee's estate if no relative listed above survives the Employee. 

10.4 SURVIVOR DEATH BENEFIT 

(a) The Spouse of a lawfully married Participant who dies before August 23, 1984, 

while he is eligible for an early retirement benefit described in Article VI, but 

DB1/ 81298967.3 

-37- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0154
before he elects to retire, shall be entitled to the survivor portion of the Joint and 

Survivor Annuity that would have been payable if the Participant had elected a 

Joint and Survivor Annuity and had retired on the date preceding his death. 

(b) Upon the death on or after August 23, 1984, of a Participant or former Participant 

who is vested under Sections 8.1 of the Plan at his date of death but had not begun 

to receive benefits hereunder, the surviving Spouse of the Participant shall be 

eligible for a Pre-Retirement Survivor Death Benefit, commencing by the earliest 

date the Participant would have become eligible to receive a monthly retirement 

benefit, unless the surviving Spouse elects a later date. The Pre-Retirement 

Survivor Death Benefit means an annuity for the life of the Participant's surviving 

Spouse, computed as follows: 

(i) If the Participant or former Participant dies on or after the date on which 

he became eligible to receive a monthly retirement benefit under this Plan, 

the annuity is computed as if he had retired on the day before his death, 

elected immediate retirement in the form of a Joint and Survivor Annuity, 

and then died on the next day; or 

(ii) If the Participant or former Participant dies before becoming eligible for a 

monthly retirement benefit under the Plan, the annuity is computed as if he 

separated from service on the date of his death, survived to the earliest 

date on which he would have become eligible to receive a monthly 

retirement benefit, retired on that date after electing immediate retirement 

in the form of a Joint and Survivor Annuity, and then died on the next day. 

DB1/ 81298967.3 

-38- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0155
ARTICLE XI 

SUSPENSION OF BENEFITS 

11.1 RE-EMPLOYMENT BY A CONTRIBUTING EMPLOYER 

In the event a Participant has commenced receiving benefits under the Plan and 

subsequently returns to Covered Employment, benefits otherwise payable will be suspended until 

such time as the Participant again terminates Covered Employment. Notwithstanding the 

foregoing, benefits will be suspended only in accordance with Section 2530.203-3(c)(2) of the 

Department of Labor Regulations. 

11.2 EMPLOYMENT BY ANOTHER EMPLOYER 

In the event a Participant has commenced receiving benefits under the Plan and is 

subsequently employed by an employer who is not obligated to make payments to the Trust Fund 

under a Collective Bargaining Agreement with the Union, benefits otherwise payable will be 

suspended until such time as the Participant terminates employment with that employer, and 

benefits already paid may be recovered by the Trustees subject to the following conditions: 

(a) The Participant's employment with that employer would be Covered Employment 

if that employer was obligated to make payments to the Trust Fund because: 

(i) That employer is engaged in business activities of the type engaged in by 

any Employers maintaining the Plan; and 

(ii) That employer is located in the Washington, D.C. metropolitan area. 

(b) The Plan may not suspend benefits as provided in this Section unless the Trustees 

notify the Participant during the first month benefits are suspended of the reasons 

for suspension and the right to review the suspension under the procedure of 

Article XVI of the Plan. 

DB1/ 81298967.3 

-39- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0156
(c) The Participant may request a ruling by the Trustees under the procedure 

described in Sections 16.1 and 16.2 of the Plan on whether contemplated 

employment will be the type described in (a) above. 

(d) The Participant must notify the Trustees of the Plan of any employment of the 

type described in (a) above and, upon request of the Trustees, must certify that he 

is not employed or that his employment is not described in (a) above in order to 

continue to receive benefits. 

(e) Effective December 15, 2011, retirees may not collect a pension benefit from the 

Plan if they are working for a competitor in the same industry as any participating 

Employer, within one hundred (100) miles of the Local 730 Union Hall. 

11.3 RESUMPTION OF PAYMENTS 

If a Participant's benefits are suspended pursuant to Section 11.1 or 11.2 of this Article 

XI, re-election of benefits following retirement from subsequent employment must conform to 

elections made prior to any subsequent employment. Upon termination of subsequent 

employment, resumption of benefit payments shall resume no later than the first day of the third 

calendar month in which the Employee ceases to be employed in Section 11.1 or Section 11.2 

employment and notifies the Trustees of the same. Such benefit payments shall be actuarially 

increased to reflect the value of benefit payments that were suspended during each period of reemployment under Section 11.1 or 11.2 of this Article XI. 

ARTICLE XII 

FUNDING POLICY FOR PLAN BENEFITS 

12.1 Pension Plan benefits shall be funded entirely with contributions made by 

Employers who have agreed to make payments to the Trust Fund at a certain rate under the terms 

DB1/ 81298967.3 

-40- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0157
of a Collective Bargaining Agreement with the Union. Such contributions shall be made at the 

time set forth in the Trust Agreement. 

ARTICLE XIII 

LIMITATIONS ON BENEFITS 

13.1 MAXIMUM ANNUAL RETIREMENT BENEFITS FOR LIMITATION 

YEARS BEGINNING ON AND AFTER JANUARY 1, 2008 

Except as otherwise provided below, the provisions of this Section shall be effective as of 

the first Limitation Year beginning on January 1, 2008. The limitations, adjustments and other 

requirements prescribed herein shall at all times comply with the provisions of Section 415 of the 

Internal Revenue Code and the final regulations thereunder, the terms of which are specifically 

incorporated herein by reference. 

(a) Notwithstanding anything in the Plan to the contrary, in no event shall the 

combined annual benefit payable with respect to a Participant on a single life 

basis under this or any other defined benefit plan maintained by the Employer or 

any Affiliate (including any terminated plans) under which the Participant is 

covered as a Participant exceed the Defined Benefit Dollar Limitation. 

(b) If a Participant has multiple annuity starting dates, the limitations of Section 415 

of the Internal Revenue Code and the regulations thereunder must be met 

separately as of each annuity starting date taking into account the benefits that 

have been or will be provided as of each annuity starting date. 

(c) If a Participant's Annual Benefit (or a retirement benefit to which the Participant 

is entitled under any other defined benefit plan maintained by the Employer or 

any Affiliate) is payable in a form other than a single life annuity or qualified 

joint and survivor annuity, the Annual Benefit shall be converted to a single life 

DB1/ 81298967.3 

-41- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0158
annuity using the interest rate and mortality assumptions specified in the Plan for 

an Actuarial Equivalent for the particular form of benefit payable. The single life 

annuity, which has been so determined, shall be compared to the single life 

annuity that has the same actuarial present value as the form of benefit payable to 

the Participant, computed using a five percent (5%) interest rate assumption (or 

for any form of benefit subject to Section 417(e)(3) of the Internal Revenue Code, 

the applicable interest rate as defined in Section 417(e)(3) of the Internal Revenue 

Code) and the applicable mortality table prescribed in Section 417(e)(3) of the 

Internal Revenue Code. The greater of these two (2) amounts shall be the 

applicable limit for the Annual Benefit payable in a form other than a single life 

annuity or qualified joint and survivor annuity. 

Notwithstanding the foregoing, the following shall not be taken into 

account: any ancillary benefit that is not related to retirement income benefits, and 

the survivor annuity provided under the portion of any annuity that constitutes a 

qualified joint and survivor annuity (as defined in Section 417(b) of the Internal 

Revenue Code). 

(i) For the Plan Years commencing on January 1, 2004 and January 1, 2005, 

for any form of benefit subject to Section 417(e)(3) of the Internal 

Revenue Code, for purposes of the adjustment set forth in this subsection 

(c), the applicable interest rate as defined in Section 417(e)(3) of the 

Internal Revenue Code shall not be less than five and five-tenths percent 

(5.5%). 

DB1/ 81298967.3 

-42- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0159
(ii) For Plan Years beginning on or after January 1, 2006, for any form of 

benefit subject to Section 417(e)(3) of the Internal Revenue Code, for 

purposes of the adjustment set forth in this subsection (c), the interest rate 

shall not be less than the greatest of five and five-tenths percent (5.5%), 

the rate specified in the Plan or the rate that produces a benefit of not more 

than one hundred five percent (105%) of the benefit that would be 

produced using the applicable interest rate as defined in Section 417(e)(3) 

of the Internal Revenue Code. 

(d) For Limitation Years beginning before July 1, 2007, if the benefit of a Participant 

begins prior to age sixty-two (62), the Defined Benefit Dollar Limitation 

applicable to the Participant's annuity starting date is the annual amount of a 

benefit payable in the form of a single life annuity commencing at the 

Participant's annuity starting date that is the actuarial equivalent of the Defined 

Benefit Dollar Limitation (adjusted under Section 13.1 (f) of the Plan for years of 

participation less than ten (10), if required) with actuarial equivalence computed 

using whichever of the following produces the smaller annual amount: 

(i) the interest rate specified in Section 2.2 of the Plan and the mortality table 

(or other tabular factor) specified in Section 2.2 of the Plan; or 

(ii) a five percent (5%) interest rate assumption and the applicable mortality 

table as defined in Section 2.2 of the Plan. 

For Limitation Years beginning on and after July 1, 2007, if the benefit of a 

Participant begins prior to age sixty-two (62), the Defined Benefit Dollar 

Limitation applicable to the Participant at such earlier age is an Annual Benefit 

DB1/ 81298967.3 

-43- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0160
payable in the form of a single life annuity beginning at the earlier age that is the 

actuarial equivalent of the Defined Benefit Dollar Limitation applicable to the 

Participant at age sixty-two (62) (adjusted under (a) above if applicable) 

determined as follows. The Defined Benefit Dollar Limitation applicable at an 

age prior to age sixty-two (62) is determined as the lesser of: 

the actuarial equivalent at such age of the Defined Benefit Dollar 

Limitation computed using a five percent (5%) interest rate and the 

applicable mortality table as defined in Section 415(b)(2)(E)(v) of the 

Internal Revenue Code. 

Any decrease in the Defined Benefit Dollar Limitation determined in accordance 

with this subsection (d) shall not reflect a mortality decrement if benefits are not 

forfeited upon the death of the Participant. If any benefits are forfeited upon 

death, the full mortality decrement is taken into account. No forfeiture shall be 

deemed to occur, if the Plan provides a qualified pre-retirement survivor annuity 

and does not charge the Participant for such coverage. 

(ii) the amount determined by multiplying the Defined Benefit Dollar 

Limitation by the ratio of the annual amount of the single life annuity 

beginning at such earlier age (computed using the interest rate and 

mortality table or other tabular factor specified for early retirement 

benefits under the Plan) to the annual amount of the single life annuity 

under the Plan commencing at age sixty-two (62) (with both such amounts 

determined without application of the rules of Section 415 of the Internal 

Revenue Code). 

DB1/ 81298967.3 

-44- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0161
(e) For Limitation Years beginning before July 1, 2007, if the benefit of a Participant 

begins after the Participant attains age sixty-five (65), the Defined Benefit Dollar 

Limitation applicable to the Participant's annuity starting date is the annual 

amount of a benefit payable in the form of a single life annuity commencing at the 

Participant's annuity starting date that is the actuarial equivalent of the Defined 

Benefit Dollar Limitation (adjusted under Section 13.1(f) of the Plan for years of 

participation less than ten (10), if required) with actuarial equivalence computed 

using whichever of the following produces the smaller annual amount: 

(i) the interest rate specified in Section 2.2 of the Plan and the mortality table 

(or other tabular factor) specified in Section 2.2 of the Plan; or 

(ii) a five percent (5%) interest rate assumption and the applicable mortality 

table as defined in Section 2.2 of the Plan. 

For Limitation Years beginning on and after July 1, 2007, if the Plan provides an 

actuarial increase for a Participant who continues employment with the Employer 

after age sixty-five (65), and if the benefit of a Participant begins after the 

Participant attains age sixty-five (65), the Defined Benefit Dollar Limitation 

applicable to the Participant at the later age is an Annual Benefit payable in the 

form of a single life annuity beginning at the later age determined as the lesser of: 

(i) the actuarial equivalent at such age of the Defined Benefit Dollar 

Limitation computed using a five percent (5%) interest rate and the 

applicable mortality table as defined in Section 415(b)(2)(E)(v) of the 

Internal Revenue Code. 

DB1/ 81298967.3 

-45- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0162
For these purposes, mortality between age sixty-five (65) and the age at which 

benefits commence shall be ignored. No forfeiture shall be deemed to occur if the 

Plan provides a qualified pre-retirement survivor annuity and does not charge the 

Participant for such coverage. 

(ii) the amount determined by multiplying the Defined Benefit Dollar 

Limitation by the ratio of (A) the annual amount of the single life annuity 

beginning at such later age (computed using the interest rate and mortality 

assumptions for delayed retirement benefits under the Plan, if applicable, 

even if such adjustments are applied to offset benefit accrual) to (B) the 

annual amount of the single life annuity under the Plan commencing at age 

sixty-five (65) (computed without using the interest rate and mortality 

assumptions for delayed retirement benefits under the Plan, if applicable) 

(with both such amounts in (A) and (B) determined without application of 

the rules of Section 415 of the Internal Revenue Code and by disregarding 

accruals after age sixty-five (65)). 

(f) If the Participant has fewer than ten (10) years of participation in the Plan, the 

Defined Benefit Dollar Limitation shall be multiplied by a fraction, the numerator 

of which is the number of years (or part thereof) of participation in the Plan and 

the denominator of which is ten (10). Years of service and years of participation 

shall be determined in accordance with Treas. Reg. sections 1.415(b)-1(g)(1)(ii) 

and (g)(2)(ii). 

13.2 PRESERVATION OF BENEFIT 

The Annual Benefit of a Participant who was a Participant in the Plan before the first 

Limitation Year that begins on January 1, 2008 shall not be reduced under any other provisions 

DB1/ 81298967.3 

-46- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0163
of Section 13.1 to the extent that it does not exceed the Participant's Annual Benefit accrued as 

of the end of the Limitation Year that ends immediately prior to the first Limitation Year that 

begins on January 1, 2008, and determined in accordance with the requirements of Section 415 

of the Internal Revenue Code in effect on that date and provisions of the Plan that were both 

adopted and in effect before April 5, 2007. 

The limitations of Section 415 of the Internal Revenue Code and the regulations 

thereunder for a Participant who has separated from service with a nonforfeitable right to an 

accrued benefit shall be the limitations that applied at the time that the Participant separated from 

service with the Employer. 

13.3 IN-SERVICE DISTRIBUTIONS 

In the event a Participant who continues to be employed beyond Normal Retirement Age 

and whose benefit would (as actuarially increased) exceed the limits of Section 415 of the 

Internal Revenue Code, such a Participant will receive an in-service distribution to the extent 

necessary to comply with Section 415 of the Internal Revenue Code. 

13.4 DEFINITIONS 

The following definitions apply for purposes of Article XIII. 

(a) "Affiliate" means with respect to any Employer (A) any corporation that is a 

member of the same controlled group of corporations (within the meaning of 

Section 414(b) of the Internal Revenue Code) as such Employer; (B) any member 

of an affiliated service group, as determined under Section 414(m) of the Internal 

Revenue Code, of which such Employer is a member; (C) any trade or business 

that is under common control with such Employer, as determined under Section 

414(c) of the Internal Revenue Code, and (D) any other entity which is required to 

be aggregated with such Employer under Section 414(o) of the Internal Revenue 

DB1/ 81298967.3 

-47- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0164
Code, but with "more than fifty percent (50%)" substituted for the phrase "at least 

eighty percent (80%)" in Section 1563(a)(1) of the Internal Revenue Code, when 

applying Sections 414(b) and 414(c) of the Internal Revenue Code and in the 

regulations under Section 414(c) of the Internal Revenue Code (except for 

purposes of determining whether two (2) or more organizations are a brothersister group under common control under the rules of Treas. Reg. section 

1.414(c)-2(c)). 

(b) "Annual Benefit" means a retirement benefit which is payable annually in the 

form of a straight life annuity with no ancillary benefits and determined without 

regard to any rollover contributions or contributions made by a Participant. If the 

benefit under the Plan is payable in any other form (other than a qualified joint 

and survivor annuity), the annual benefit shall be adjusted to the equivalent of a 

straight life annuity as set forth herein. The annual limitation applicable to 

rollover contributions, contributions made by a Participant and any transferred 

contributions shall be determined in accordance with Treas. Reg. section 

1.415(b)-1(b)(2). 

(c) "Compensation" means compensation as defined in Treas. Reg. section 1.415(c)-

2(b) and including those items specified in Treas. Reg. sections 1.415(c)-2(e)(2), 

1.415 (c)-2 (e)(3)(iii), 1 .415 (c)-2(e)(4) and 1.415(c)-2(g)(5) and (g)(6). 

Compensation shall not reflect compensation for a year that is in excess of the 

limitation under Section 401(a)(17) of the Internal Revenue Code that applies to 

that year. Effective January 1, 2008, "Compensation" includes amounts received 

after an Employee's severance from employment if such amounts are otherwise 

DB1/ 81298967.3 

-48- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0165
included in the definition of compensation for purposes of Section 415 of the 

Internal Revenue Code and are paid by the later of two and one-half (21/2) months 

following such severance from employment or the end of the Plan Year that 

includes the date of the Employee's severance from employment. 

(d) "Defined Benefit Dollar Limitation" means $210,000 (or such other figure 

determined in accordance with the cost of living adjustment procedure under 

Section 415(d) of the Internal Revenue Code and Treas. Reg. section 1.415(d)-

1(a), but only for the year in which such adjustment is effective). 

(e) "Limitation Year" means the Plan Year. 

ARTICLE XIV 

PAYMENT OF BENEFITS 

14.1 APPLICATION AND MISREPRESENTATION 

An application for retirement, disability, or death benefit must be in writing in the form 

and manner prescribed by the Trustees. Any misrepresentation by an applicant will constitute 

sufficient ground for adjustment of any benefits or recovery of benefit payments made by the 

Trust Fund, on the basis of the application filed by such applicant. Any misrepresentation by an 

individual who qualified for and is receiving disability benefits will be sufficient ground for the 

cancellation or recovery of benefit payments made by the Trust Fund. Any misrepresentation by 

an individual who qualified for and is receiving early or regular retirement benefits as to the 

nature of such individual's employment following retirement under the provisions of the Plan 

will be sufficient ground for the suspension or recovery of benefit payments made by the Trust 

Fund. 

DB1/ 81298967.3 

-49- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0166
14.2 DATE OF COMMENCEMENT OF BENEFIT PAYMENT 

(a) Payment of the monthly retirement or disability benefits will commence on the 

first day of the month following retirement or termination due to disability, 

provided an application for any such benefit is filed with the Trustees within 

forty-five (45) days before the effective date of an Employee's retirement or 

termination of employment due to disability. 

(b) Payment of the monthly retirement or disability benefits will not commence until 

the first day of the month following receipt of an application for a monthly 

retirement or disability benefit when such application is not filed with the 

Trustees within the forty-five (45) day period set forth in (a) above. An 

application for a lump-sum disability or death benefit should be filed with the 

Trustees as soon as practicable. Prior to payment of any amount by the Trustees, 

an application for a benefit provided by the Plan must be approved by the 

Trustees. 

(c) Notwithstanding any provisions of the Plan to the contrary, for retirements the 

following limitation shall apply: Notwithstanding any provisions of the Plan to 

the contrary, whenever the Trustees are to pay a benefit under the Plan, payment 

of the Normal Retirement Benefit shall begin not later than the sixtieth (60th) day 

after the close of the Plan Year in which the latest of the following events occurs: 

(i) the date on which the Participant attains the earlier of age sixty-five (65) 

or the Normal Retirement Age specified in the Plan; 

(ii) the tenth (10th) anniversary of the date on which the Participant 

commenced participation in the Plan; or 

(iii) the date the Participant terminates his employment with his Employer. 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0167
(d) Notwithstanding any provision of the Plan to the contrary, a Participant's benefits 

shall be distributed to him not later than April 1 of the calendar year following the 

later of the calendar year in which he attains age seventy and one half (701/4) or 

the calendar year in which he actually retires. Alternatively, distributions to a 

Participant must begin no later than the latest date described in the preceding 

sentence and must be payable over the life or life expectancy of the Participant (or 

the joint lives or life expectancies of the Participant and his designated 

Beneficiary). Notwithstanding anything in the Plan to the contrary, the Plan will 

apply the minimum distribution requirements of Section 401(a)(9) of the Internal 

Revenue Code in accordance with Treas. Reg. sections 1.401(a)(9)-1 through 

1.401(a)(9)-9 that were issued on April 17, 2002 and June 15, 2004. 

(e) When distribution to a Participant has begun in accordance with subsection (c) 

above and such Participant dies prior to the distribution of his entire interest, the 

remaining portion of his interest shall be distributed to his Beneficiary at least as 

rapidly as under the method of distribution being used as of the date of such 

Participant's death. 

(f) When distribution to a Participant has not begun prior to his death, the entire 

interest of such Participant shall be distributed within five (5) years from the date 

of his death. Notwithstanding the foregoing sentence, if the Participant's interest 

is payable to a designated Beneficiary, and distribution begins no later than one 

(1) year after the Participant's death, payment may be made to such Beneficiary in 

the form of a life annuity or over a period not exceeding such Beneficiary's life 

expectancy; provided, however, that if the Participant's designated Beneficiary is 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0168
his surviving Spouse, the date on which the distribution is required to begin shall 

not be earlier than the date on which the deceased Participant would have attained 

age seventy and one-half (701/2). 

14.3 DISCRETION IN TRUSTEES TO PAY BENEFITS TO THIRD PARTY 

To the extent permitted by Section 401(a)(13) of the Internal Revenue Code, whenever in 

the opinion of the Trustees an individual who has qualified for benefits from the Plan is unable to 

properly administer benefit payments by reason of mental or physical infirmity, the Trustees may 

pay the benefit amounts which such individual is entitled to receive to any of the following 

parties: 

(a) Directly to the qualified Employee; 

(b) To the legal guardian of the Employee; 

(c) To any Spouse, parent, brother or sister of the Employee; 

(d) To any proper party directly for the support, maintenance and welfare of 

the Employee. 

14.4 DIRECT TRANSFER OF DISTRIBUTIONS 

This Section applies to distributions made on or after January 1, 1993. 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 Trustees, to 

have any portion of an eligible rollover distribution that is equal to at least $200 paid directly to 

an eligible retirement plan specified by the distributee in a direct rollover. 

For purposes of this Section, the following terms shall be defined as follows: 

Eligible rollover distribution: 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 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0169
payments (not less frequently than annually) made for the life (or life expectancy) of the 

distributee or the joint lives (or joint life expectancies) of the distributee and the distributee's 

designated Beneficiary, or for a specified period of ten (10) years or more; any distribution to the 

extent such distribution is required under Section 401(a)(9) of the Internal Revenue Code; the 

portion of any distribution that is not includable in gross income (determined without regard to 

the exclusion for net unrealized appreciation with respect to Employer securities); and any other 

distribution that is reasonably expected to total less than $200 during a year. 

Eligible retirement plan: An eligible retirement plan is an individual retirement account 

described in Section 408(a) of the Internal Revenue Code, an individual retirement annuity 

described in Section 408(b) of the Internal Revenue Code, an annuity plan described in Section 

403(a) and (b) of the Internal Revenue Code, a deferred compensation plan described in Section 

457 of the Internal Revenue Code, or a qualified plan described in Section 401(a) of the Internal 

Revenue Code, that accepts the distributee's eligible rollover distribution. Effective for 

distributions made on or after January 1, 2008, an eligible retirement plan includes a Roth IRA 

described in Section 408A of the Internal Revenue Code, provided the eligible rollover 

distribution is considered a "qualified rollover distribution" under Section 408A(e) of the 

Internal Revenue Code. However, in the case of an eligible rollover distribution to a nonSpouse 

Beneficiary within the meaning of Section 402(c)(11) of the Internal Revenue Code, an eligible 

retirement plan is an individual retirement account or individual retirement annuity. 

Distributee: A distributee includes an Employee or former Employee. In addition, the 

Employee's or former Employee's surviving Spouse or nonSpouse Beneficiary within the 

meaning of Section 402(c)(11) of the Internal Revenue Code, and the Employee's or former 

Employee's Spouse or former Spouse who is the alternate payee under a qualified domestic 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0170
relations order, as defined in Section 414(p) of the Internal Revenue Code, are distributees with 

regard to the interest of the Spouse or former Spouse. 

Direct Rollover: A direct rollover is a payment by the Plan to the eligible retirement plan 

specified by the distributee. 

14.5 UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT 

RIGHTS ACT OF 1994 AND HEROES EARNINGS ASSISTANCE AND 

RELIEF ACT OF 2008 - MILITARY SERVICE CREDIT 

Effective December 12, 1994, notwithstanding any provision of the Plan to the contrary, 

contributions, benefits, and service credit with respect to qualified military service will be 

provided in accordance with Section 414(u) of the Internal Revenue Code. USERRA refers to 

the Uniformed Services Employment and Reemployment Rights Act of 1994 ("USERRA"). 

Additionally, contributions, benefits and service credit shall also be provided to Participants who 

cease employment due to the performance of qualified military service and die while in such 

military service such that the Participant is deemed to have been reemployed on the day 

immediately preceding the date of death in accordance with Sections 401(a)(37) and 414(u) of 

the Internal Revenue Code. 

ARTICLE XV 

QUALIFIED DOMESTIC RELATIONS ORDER 

15.1 Any Accrued Benefit of a Participant may be apportioned between the Participant 

and the alternate payee (as defined in Section 414(p)(8) of the Internal Revenue Code) either 

through separate payable amounts or by providing the alternate payee a percentage of the 

Participant's monthly benefit. The Plan's policies with respect to such apportionment shall be 

defined in the procedures to determine the qualified status of domestic relations orders and to 

administer the distributions thereunder. In no event will a domestic relations order which 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0171
provides that a former Spouse is to be treated as the current Spouse of a Participant be 

considered a qualified domestic relations order under the Plan notwithstanding that such 

domestic relations order is a qualified domestic relations order as defined in Section 

414(p)(1)(A) of the Internal Revenue Code. 

ARTICLE XVI 

CLAIMS PROCEDURE 

16.1 DENIAL OF A CLAIM FOR BENEFITS 

If for any reason a claim for benefits is denied, the Trustees shall notify the Employee, 

surviving Spouse, Spouse or Beneficiary in writing within a reasonable time after the claim is 

received. The notice shall be written in a way that is calculated to explain to the claimant why 

the claim has been denied. The notice shall contain the following information: 

(a) The specific reason or reasons why the claim has been denied; 

(b) The specific provisions of the plan document on which the denial is based; 

(c) A description of any information necessary to remedy any defects in the claim 

and an explanation of why the information is needed; and 

(d) An explanation of the appeal procedure. 

16.2 APPEAL PROCEDURE 

The appeal procedure will be followed as described in the Plan's Summary Plan 

Description in accordance with Section 503 of the Employee Retirement Income Security Act of 

1974, as amended, and the corresponding sections of the Department of Labor regulations. 

However, the Trustees are responsible for interpreting and applying the Plan. The decision of the 

Trustees on appeals and related matters are final and binding on all parties. Benefits will be paid 

only if the Trustees decide in their discretion that the applicant is entitled to them. 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0172
16.3 ARBITRATION AFTER APPEAL 

If a claim for benefits is denied after an appeal to the Trustees as provided herein, the 

claim may be submitted to binding arbitration if the claimant so requests in writing within thirty 

(30) days after the Trustees make their decision. The selection of an arbitrator and the procedure 

to be followed shall be as specified in the rules established by the American Arbitration 

Association. 

16.4 STATUTE OF LIMITATIONS 

A claim or action (i) to recover benefits allegedly due under the Plan or by reason of any 

law, (ii) to enforce rights under the Plan, (iii) to clarify rights to future benefits under the Plan, or 

(iv) that relates to the Plan and seeks a remedy, ruling or judgment of any kind against the Plan 

or a Plan fiduciary or party in interest (collectively, a "Judicial Claim"), may not be commenced 

in any court or forum until after the claimant has exhausted the Plan's claims and appeals review 

procedures, and a final determination has been rendered by the Trustees on that claim. A 

claimant must raise every argument and/or produce all evidence the claimant believes supports 

his claim or action and shall be deemed to have waived any argument and/or the right to produce 

any evidence not submitted to the Trustees during the claims and appeals review procedure. 

Any Judicial Claim must be commenced in the appropriate court or forum no later than 

one (1) calendar year from the date of the Trustees' final determination. Any claim or action that 

is commenced, filed, or raised, whether a Judicial Claim or a claim during the Plan's claims and 

appeals review procedures, after expiration of the one (1) year period shall be time-barred. 

Filing or commencing a Judicial Claim before the claimant exhausts the Plan's claims and 

appeals review procedure shall not toll the one (1) year limitations period. 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0173
If a claimant wishes to file suit, the claimant must bring that action in Washington, D.C. 

or the United States District Court for the State of Maryland. 

ARTICLE XVII 

TERMINATION OF PLAN 

17.1 EFFECT OF TERMINATION 

In the event the Plan terminates, or partially terminates, all affected Participants shall 

have a one hundred percent (100%) Vested Interest in their Accrued Benefit to the extent the 

Plan is funded on the date of termination or partial termination. The assets of the Plan shall be 

allocated as provided in Section 4044 of the Employee Retirement Income Security Act of 1974. 

17.2 MERGERS, CONSOLIDATIONS OR TRANSFERS 

The Plan may not merge or consolidate with, or transfer its assets or liabilities to, any 

other plan unless each Participant in the Plan would, if the Plan terminated thereafter, receive a 

benefit immediately after the merger, consolidation or transfer which is equal to or greater than 

the benefit he would have been entitled to receive immediately before the merger, consolidation 

or transfer, if the Plan had then terminated. This restriction on mergers, consolidations or 

transfers shall apply to the Plan to the extent determined by the Pension Benefit Guaranty 

Corporation. 

ARTICLE XVIII 

AMENDMENT OF THE PLAN 

18.1 TRUSTEES' RIGHT TO AMEND 

Pursuant to the authority provided by Article IV of the Trust Agreement, the Trustees 

shall have the right to amend the Plan in whole or in part. 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0174
18.2 LIMITATION ON AMENDMENTS 

Notwithstanding Section 18.1, no amendment: 

(a) shall deprive a Participant or his Beneficiary of an already Vested Interest in his 

Accrued Benefit; 

(b) shall decrease the Accrued Benefit of a Participant; 

(c) shall eliminate an optional form of distribution of benefits; or 

(d) shall have the effect of changing the Vesting Schedule specified in Article VIII 

unless each Participant having three (3) or more Years of Service for Vesting for 

Participants who have at least one (1) Hour of Service in any Plan Year beginning 

after December 31, 1988, and five (5) Years of Service for all other Participants is 

permitted to elect, during the election period, to have his Vested Interest 

computed without regard to the amendment. The election period shall be a period 

of time beginning on the date the amendment is adopted by the Trustees and 

ending no earlier than sixty (60) days after the latest of the following dates: 

(i) the date the amendment is adopted; 

(ii) the date the amendment becomes effective; or 

(iii) the date the Participant is sent written notice by the Trustees of the 

amendment to the Plan. 

ARTICLE XIX 

MISCELLANEOUS PROVISIONS 

19.1 EFFECT ON PARTICIPATION 

Participation hereunder shall not give any Employee the right to be retained in the 

employ of an Employer, or any right or interest in the Plan other than as herein provided. 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0175
19.2 NONALIENATION OF BENEFITS 

Except as allowed under Section 401(a)(13) of the Internal Revenue Code, Benefits 

provided under the Plan may not be assigned or alienated and shall be exempt from the claims of 

creditors. Effective January 1, 1985, the preceding sentence shall also apply to the creation, 

assignment or recognition of a right to any benefit payable with respect to a Participant pursuant 

to a domestic relations order of any court, unless such order is determined to be a qualified 

domestic relations order within the meaning of Section 414(p) of the Internal Revenue Code. 

Effective August 5, 1997, some judgments or settlements may be offset against benefits payable 

from the Plan to the extent required by applicable law. 

19.3 VALIDITY OF PENSION PLAN 

This Pension Plan shall be construed in a way that is consistent with the Employee 

Retirement Income Security Act of 1974 and regulations thereunder, the Internal Revenue Code 

and regulations thereunder, and, to the extent state law has not been preempted by federal law, 

the laws of the state in which the trust has its principal place of business. In case any provision of 

the Plan shall be illegal or invalid for any reason, such determination shall not affect the 

remaining provisions of the Plan; but the Plan shall be construed and enforced as if such 

provision had never been included therein. 

19.4 INTERPRETATION OF PLAN 

Words used in the masculine shall include the feminine where applicable. Whenever 

appropriate, words used in the singular shall include the plural, and words used in the plural shall 

include the singular. Titles to sections are for general information only, and the Plan shall not be 

construed by reference thereto. 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0176
19.5 EMPLOYEES' CONSENT TO PENSION PLAN 

Each Employee shall be deemed conclusively, for all purposes, to have assented to the 

terms of the Plan. 

19.6 RETURN OF CONTRIBUTIONS MISTAKE 

Notwithstanding any provision to the contrary, a contribution made to the Plan by an 

Employer under a mistake of fact or law may be returned to such Employer, provided it is 

returned within one (1) year after the Trustees determine that the contribution was made as a 

result of a mistake. The Trust Fund's policy regarding the return of contributions shall be defined 

in the Trust Fund's Delinquency Policy. 

19.7 CONTINUOUS YEARS OF SERVICE OR PLAN PARTICIPATION 

For purposes of satisfying the requirements for disability or early retirement benefits and 

for purposes of allowing certain Participants to reach their Normal Retirement Age before the 

age which would otherwise be applicable, the Plan requires a certain number of continuous 

Years of Service for Benefit Accrual or continuous years of participation. The term 

"continuous," when used in this context, shall mean consecutive years without an interruption 

from Covered Employment which results in a Break in Service as defined in Section 2.4. 

19.8 ROLE OF TRUSTEES 

The Trustees shall be responsible for interpreting the Plan and applying its provisions 

consistent with its express terms and purpose. The Trustees shall be the "named fiduciaries" 

under the Plan. In the application and interpretation of any provision of the Plan, the decisions of 

the Trustees shall be final and binding on all parties including, but not limited to, Participants, 

Beneficiaries, Employees, Employers, the Union, and any other individuals dealing with the 

Plan. 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0177
Title to all the monies paid into and/or due and owing to the Fund from any person, 

employer or other entity required to make contributions or payments to this Fund, including but 

not limited to outstanding and withheld contributions, withdrawal liability or other monies due, 

shall be considered "plan assets" within the meaning of 29 C.F.R. § 2510.3-101 and vested in 

and remain exclusively in the Trustees of the Fund. 

19.9 BURDEN OF PROOF REGARDING PLAN RECORDS. 

The Plan's records regarding a Participant's employment status, service for all purposes, 

applicable benefit rate, and all other matters affecting eligibility for and amount of benefits are 

controlling in all cases. If the Participant believes that the Plan's records are incomplete or 

incorrect, the burden of proof is on such Participant to provide written documentation of 

additional information that a Participant believes is relevant. Whether such documentation is 

satisfactory to override the Plan's records will be determined by the Trustees in their sole and 

absolute discretion, subject to the Plan's claims and appeals procedure under Article XVI. A 

Participant may review or request copies of the Plan's records applicable to such Participant 

according to the procedure, under Article XVI, established by the Trustees or their delegates in 

accordance with applicable law. 

ARTICLE XX 

TOP HEAVY LIMITATIONS 

[Reserved]. 

ARTICLE XXI 

RESTRICTIONS BASED ON THE PENSION PROTECTION ACT 

Notwithstanding anything in the Plan to the contrary, the provisions of this Article XXI 

shall apply effective for Plan Years beginning on or after January 1, 2008. 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0178
21.1 ADOPTION AND IMPLEMENTATION OF A FUNDING 

IMPROVEMENT OR REHABILITATION PLAN 

(a) For the initial Plan Year in which the Plan's actuary certifies that the Plan is in 

Endangered, Seriously Endangered, or Critical Status, the Trustees shall adopt a 

"Funding Improvement Plan" or a "Rehabilitation Plan," as applicable, within 

three hundred thirty (330) days after the start of the Plan Year. Within thirty (30) 

days of the adoption of a Funding Improvement Plan or Rehabilitation Plan, the 

Trustees must provide schedules to the bargaining parties showing revised benefit 

structures, contribution structures, or both, which, if adopted, may reasonably be 

expected to enable the Plan to meet the applicable benchmarks. 

(b) If the Plan is in Endangered Status, the schedules must include one (1) proposal 

for reductions in the amount of future benefit accruals necessary to achieve the 

benchmarks, assuming no contribution increases other than those necessary after 

future benefit accruals have been reduced as much as possible under the law (the 

"default schedule"), and one (1) proposal for increases in contributions necessary 

to achieve the benchmarks assuming no reductions in future benefit accruals. If 

the Plan is in Critical Status, the Trustees must include the default schedule. If 

the bargaining parties fail to agree on changes to contribution and/or benefit 

schedules necessary to meet the applicable benchmarks, the Trustees must 

implement the default schedule upon the date that is one hundred eighty (180) 

days after expiration of the last Collective Bargaining Agreement that was active 

when the Plan's status was certified. 

(c) Any Funding Improvement or Rehabilitation Plan adopted by the Trustees shall 

be attached hereto as Appendix A and, after the initial Plan Year in which the 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0179
Plan is certified to be in Endangered, Seriously Endangered, or Critical Status, as 

applicable, shall be amended as required by applicable law. The Trustees have 

the sole discretion to amend and construe the Funding Improvement or 

Rehabilitation Plan, including related schedules. 

21.2 REQUIREMENTS PENDING AND FOLLOWING APPROVAL OF THE 

FUNDING IMPROVEMENT OR REHABILITATION PLAN 

(a) During the "Funding Plan Adoption Period" or "Rehabilitation Plan Adoption 

Period," as applicable, the Trustees may not accept a Collective Bargaining 

Agreement or Participation Agreement that provides for (1) a reduction in the 

level of contributions for any Participants; (2) a suspension of contributions with 

respect to any period of service; or (3) any new or indirect exclusion of younger 

or newly hired employees from Plan participation. In addition, the Trustees may 

not adopt an amendment that increases Plan liabilities due to any increase in 

benefits, changes in the accrual of benefits, or the rate at which benefits become 

nonforfeitable unless the amendment is required as a condition for Plan 

qualification or to comply with applicable law. If the Plan is in Seriously 

Endangered Status, the Trustees must take all reasonable actions during the 

Funding Plan Adoption Period to increase the Plan's funded percentage and 

postpone an accumulated funding deficiency for at least one (1) year. 

(b) After adoption of the Funding Improvement Plan or Rehabilitation Plan, the 

Trustees may not amend the Plan so as to increase benefits, including future 

benefit accruals, unless the Plan's actuary certifies that a benefit increase is 

consistent with the Funding Improvement Plan or Rehabilitation Plan, and is paid 

for out of contributions not required by the Funding Improvement Plan or 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0180
Rehabilitation Plan to meet the applicable benchmarks. If the Plan is in Critical 

Status, it may not be amended to increase benefits unless the Plan's actuary also 

certifies that the Plan is still reasonably expected to emerge from Critical Status 

by the end of the Rehabilitation Period. 

21.3 EMPLOYER SURCHARGE 

In accordance with Section 432(e) of the Internal Revenue Code, if contributing 

Employers are notified that the Plan is in Critical Status, an additional required contribution 

("surcharge") is imposed. In the first Plan Year of Critical Status, the surcharge equals five 

percent (5%) of the contributions an employer is required to make. The surcharge increases to 

ten percent (10%) of required contributions in succeeding Plan Years if the Plan remains in 

Critical Status. Failure to make the surcharge payment is treated as a delinquent contribution. 

The surcharge is no longer required when a Collective Bargaining Agreement includes terms 

consistent with a schedule under the Rehabilitation Plan. Contributions attributable to the 

surcharge may not be the basis for any benefit accrual. 

21.4 WRERA WAIVER 

Notwithstanding the Plan actuary's certification, pursuant to Section 204 of the Worker, 

Retiree, and Employer Recovery Act of 2008 ("WRERA"), the Trustees may elect to treat the 

Plan's funding status the same as that of the preceding year for the first Plan Year during the 

period beginning on October 1, 2008 and ending on September 30, 2009. If the Trustees elect to 

retain the Plan's Endangered or Critical Status, as applicable, from the preceding year, they are 

not required to update the Funding Improvement or Rehabilitation Plan and schedules until the 

following Plan Year. 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0181
21.5 DEFINITIONS 

For purposes of this Article XXI, the terms "Endangered Status," "Seriously Endangered 

Status," "Critical Status," "Funding Improvement Plan," "Rehabilitation Plan," "Funding Plan 

Adoption Period," "Rehabilitation Plan Adoption Period," "Funding Improvement Period," and 

"Rehabilitation Period" shall have the meanings ascribed to them in Section 432 of the Internal 

Revenue Code. 

The Trustees shall update the Funding Improvement or Rehabilitation Plan, as applicable, 

on an annual basis. 

ARTICLE XXII 

INCORPORATION OF APPENDIX AND EXECUTION IN COUNTERPARTS 

22.1 INCORPORATION OF APPENDIX 

Appendix A to the Plan, attached hereto, is incorporated by reference, and the provisions 

of the same shall apply notwithstanding anything to the contrary contained herein. 

22.2 EXECUTION IN COUNTERPARTS 

This amendment and restatement may be executed in several counterparts, each of which 

shall be deemed an original, and said counterparts shall constitute but one and the same 

instrument. 

[Remainder of page intentionally left blank.] 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0182
IN WITNESS WHEREOF the Board of Trustees has caused the foregoing restatement 

of the Warehouse Employees Union Local No. 730 Pension Trust Fund Plan Document to be 

effective as of January 1, 2015 and executed as of this day of , 20_. 

Union Trustee 

Union Trustee 

Employer Trustee 

Employer Trustee 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0183
APPENDIX A 

REHABILITATION PLAN 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0184
Warehouse Employees Union Local No. 730 

Pension Trust Fund 

PLEASE NOTE: 

THE CHANGES DISCUSSED HEREIN 

DO NOT APPLY TO ACTIVE PARTICIPANTS 

UNTIL NEGOTIATED INTO THE 

APPLICABLE COLLECTIVE BARGAINING AGREEMENT 

AT THIS TIME, THE CHANGES HEREIN ONLY APPLY 

TO TERMINATED, VESTED PARTICIPANTS 

Rehabilitation Plan 

In Compliance with the Pension Protection Act of 2006 

Effective for Collective Bargaining Agreements 

Agreed to, Renewed or Extended after 

December 25 2009 and until a Revised Rehabilitation Plan is issued 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0185
Union Trustees 

Richard Johnson, Secretary 

Tyron Richardson 

Archie Smith 

Ritchie Brooks, Alternate 

Employer Trustees 

Eric D. Weiss, Chairman 

William Johnson 

Michael Bull 

I. INTRODUCTION 

On March 31, 2009, the Warehouse Employees Union Local No. 730 Pension Trust 

Fund ("the Fund") was certified by its actuaries to be in "Critical Status" or "the Red Zone" as 

defined by the Pension Protection Act (the "PPA") for the Plan Year beginning on January 1, 

2009. Therefore, the Board of Trustees of the Fund (the "Board" or the "Trustees"), as the plan 

sponsor, was required to adopt and implement a Rehabilitation Plan (the "Plan") no later than 

November 26, 2009. The Rehabilitation Plan described below was adopted November 25, 2009 

and is applicable for collective bargaining agreements and participation agreements renewed or 

extended after December 25, 2009. The Rehabilitation Plan amends the Fund's Plan of Benefits 

in order to comply with the requirements of the PPA. 

Based on the Fund's reasonably anticipated experience and actuarial assumptions, the 

Rehabilitation Plan sets forth revised contribution and benefit structures (the "Schedules") 

which, if adopted by the Fund's Contributing Employers ("the Bargaining Parties"), may 

reasonably be expected to enable the Fund to emerge from Critical Status by the end of the 

thirteen (13) year Rehabilitation Period as defined by the PPA (or other time period permitted by 

any subsequent legislation or regulation). The required schedules are the "Preferred Schedule" 

and the "Default Schedule." The Trustees strongly recommend that the Bargaining Parties adopt 

the Preferred Schedule of contribution increases and benefit reductions. The Default Schedule 

will be automatically imposed for bargaining parties who fail to adopt the Preferred Schedule. 

All benefit adjustments are subject to ERISA' s notice requirements. 

An Automatic Surcharge of 5% during the initial year of the Plan and 10% in 

subsequent years shall be imposed upon any employer who fails to adopt a collective bargaining 

agreement consistent with either the Preferred or Default Schedules as required by the 

Rehabilitation Plan. If the Default Schedule is imposed, a surcharge will be assessed consistent 

with the PPA. 

The Board has the sole and absolute power, authority and discretion to amend, 

construe and apply the provisions of this Rehabilitation Plan including the Schedules. Unless 

otherwise indicated, all capitalized terms used in these Schedules shall have the definitions and 

meanings assigned to them in the Fund's Plan of Benefits. 

II. EFFECTIVE DATES 

This Plan was adopted on November 25, 2009. The schedule of benefits and 

contribution rate requirements described in this Plan apply to members covered under collective 

bargaining agreements and participation agreements that are renewed or extended after 

DB1/ 81298967.3 

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Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0186
December 25, 2009. The schedule of contributions will be valid for the duration of such renewed 

or extended collective bargaining agreement or participation agreement. 

Pursuant to the PPA, the Trustees must review the Plan on an annual basis and may 

update the Plan to reflect future investment market conditions, participation levels in the Fund, 

percentage of members covered under the Preferred Schedule, legislative or regulatory action 

with respect to PPA compliance, and other factors that may have a material impact on such 

future Rehabilitation Plan. Therefore, collective bargaining agreements that are renewed or 

extended after such revised Rehabilitation Plan is provided to the Bargaining Parties will be 

subject to the Plan as amended at the time of such renewal or extension. 

III. SCHEDULES OF CONTRIBUTION AND 

BENEFIT LEVELS 

The Board of Trustees of the Fund mandates the following Preferred and Default 

Schedules to the parties charged with bargaining over agreements requiring contributions to the 

Fund. Subject to the sole discretion of the Trustees, a schedule is deemed adopted when the 

Trustees determine that a collective bargaining agreement ("CBA") requiring contributions to the 

Fund includes terms consistent with the requirements of a Schedule in the Rehabilitation Plan. 

Prior to negotiations, the bargaining parties shall request in writing from the Fund 

Office contribution rate sequences that will conform to the Preferred and Default Schedules. 

Subsequent to negotiations, the bargaining parties must submit all contribution rate sequences in 

any CBA renewal or extension to the Fund office for approval. The Fund Office will notify the 

bargaining parties if the rate sequence in the CBA is not consistent with the schedules of the 

Rehabilitation Plan. 

A. Preferred Schedule (Schedule A) 

The Preferred Schedule requires a Contributing Employer to make annual 

contribution rate increases during the Rehabilitation Period, eliminates all adjustable and lump 

sum benefits and certain early pension retirement options and reduces the accrual rate (the rate at 

which pension benefits increase) for future benefit accruals. 

1. Contributions Increases 

For CBAs renewed or extended after December 25, 2009, the Preferred Schedule 

requires compounded contribution rate increases as contained in Schedule A of 4.9% annually to 

comply with this Rehabilitation Plan. Such contribution increases shall be effective on the one 

year anniversary date of the last increase in the preceding CBA and on each anniversary date 

thereafter during the term of the new CBA. 

2. Benefit Reductions 

For Participants whose Contributing Employers are in compliance with the Preferred 

Schedule, with the exception of the "30 & Out" Early Retirement Pension, all early retirement 

options and adjustable and lump sum benefits are eliminated. In other words, the "30 & Out" 

Early Retirement Pension is still available. In addition, the accrual rate (the rate at which 

pension benefits increase) for future benefit accruals has been reduced to an initial pension of 

DB1/ 81298967.3 

-70- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0187
2.0% of the rate of contribution in effect at the date of adoption of the Preferred Schedule, 

reducing to 1.0% after the pension has been in effect for 60, 84, 96, or 120 months depending on 

the terms of the contract in effect immediately prior to the CBA adopting the Preferred Schedule. 

3. Normal Retirement Age 

Under the Preferred Schedule, the Fund's Normal Retirement Age has been increased 

to 62 years of age for service accrued after the adoption of the Preferred Schedule. 

B. Default Schedule (Schedule B) 

Pursuant to the PPA, the Rehabilitation Plan must contain a Default Schedule under 

which contribution increases necessary to emerge from Critical Status after future benefit 

accruals and other adjustable benefits have been reduced to the maximum extent permitted by 

law. If the Bargaining Parties adopt the Default Schedule, contributing employers are required to 

make contributions as required by such schedule but future benefit accruals and adjustable 

benefits will be reduced as stated below. If the Bargaining Parties fail to adopt either the 

Preferred or the Default Schedules, the Default Schedule will be imposed by law on the earlier of 

the date that the Secretary of Labor certifies that the parties are at an impasse or one hundred and 

eighty (180) days after the expiration of the CBA in effect on December 25, 2009, and a 

surcharge will be imposed as set forth below in Section V retroactive to the date of the expiration 

of such CBA. 

1. Contribution Increases 

For CBA's renewed or extended after December 25, 2009, the Default Schedule 

requires compounded contribution rate increases as contained in Schedule B of 2.3% 

contribution increases annually during the Rehabilitation Period. Such contribution increases 

shall be effective on the one year anniversary date of the last increase in the preceding CBA and 

on each anniversary date thereafter during the term of the new CBA. 

2. Future Benefit Accruals 

For Participants who's Bargaining Parties agree to adopt the Default Schedule, or for 

whom a Default Schedule is imposed by law, the rate at which they will accrue future benefits 

will be reduced to 1% of the rate of contribution in effect at the date of adoption or imposition of 

the Default Schedule. 

3. Benefit Reductions 

Under the Default Schedule, all early retirement and adjustable benefits and lump 

sum payments be eliminated. Provided, however, nothing in this Paragraph shall be construed to 

reduce the level of a Participant's accrued benefit payable at Normal Retirement Age. 

4. Normal Retirement Age 

Under the Default Schedule, the Fund's Normal Retirement Age has been increased 

to 62 years of age for service accrued after the date of adoption or imposition of the Default 

Schedule. 

DB1/ 81298967.3 

-71- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0188
5. Comparison of Values 

The benefits under the Default Schedule are less valuable than the benefits under the 

Preferred Schedule. For the Fund overall the benefits provided by under the Default Schedule 

have a value that is approximately 60% of the value of the benefits provided under the Preferred 

Schedule. This is because, as described above, the accruals are lower under the Default Schedule 

and the unreduced pension after 30 years of service is eliminated. The 60% figure applies to the 

Fund as a whole. For each participant, the value of the Default Schedule compared to the value 

of the Preferred Schedule depends upon the individual's circumstances. For example 

participants in work currently over age 62 with many years of service will experience only a 

small difference between the benefit provided by the Preferred and Default Schedules. However, 

participants in work who accumulated 30 years of service and intend to take early retirement 

may have a benefit under the Default Schedule that has less than 40% of the benefit under the 

Preferred Schedule. 

6. Conversion from Default Schedule to Preferred Schedule 

If a Contributing Employer agrees to the Default Schedule or the Default Schedule is 

imposed with respect to a particular Bargaining Unit, subsequent Collective Bargaining 

Agreements for that unit which are compliant with the Preferred Schedule will only be accepted 

under the terms and conditions as determined by the Trustees in their discretion. Under any and 

all circumstances, benefits under the Preferred Schedule will be reinstated only if the Preferred 

Schedule is negotiated within one year of the expiration date of the CBA in effect on December 

25, 2009, and contributions and applicable interest are made retroactive to such expiration date. 

Contributions paid under the Default Schedule in excess of the amount due under the Preferred 

Schedule will not be refunded. 

IV. INACTIVE VESTED PARTICIPANTS 

All early retirement and adjustable benefits and lump sum payments are eliminated 

for inactive vested participants. 

V. SURCHARGES FOR NONCOMPLIANT 

COLLECTIVE BARGAINING AGREEMENTS 

A. Imposition of Surcharge When the Bargaining Parties Fail to Adopt a 

Schedule 

For purposes of the automatic surcharge provisions of the PPA, for Employers who 

fail to adopt a CBA on or after December 25, 2009 with terms consistent with the schedules set 

forth in the Rehabilitation Plan and for those Employers upon which the Default Schedule is 

imposed, an automatic surcharge will be imposed pursuant to the PPA (ERISA Section 

305(e)(7)) as set forth below in Section B. 

B. The Surcharge 

This Rehabilitation Plan was adopted and communicated to the Bargaining Parties on 

December 25, 2009. Collective Bargaining Agreements that expire after December 25, 2009 and 

do not adopt a subsequent CBA that contains either the Preferred Schedule or Default Schedule 

DB1/ 81298967.3 

-72- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0189
by the end of the expiring CBA will be assessed the Surcharge commencing with employer 

contributions due and owing for the first full month following the date of the expired CBA. The 

Surcharge will be assessed immediately upon the receipt of a remittance report based on 

employer contributions paid at the expiring CBA hourly rate. The Surcharge will cease to be 

effective beginning on the effective date of a CBA (or other agreement pursuant to which the 

employer contributes) that adopts the Preferred or Default Schedules of the Rehabilitation Plan. 

For the plan year beginning January 1, 2009, the amount of the surcharge is equal to 

5% of the contributions otherwise required under the applicable collective bargaining agreement 

(or other agreement pursuant to which the employer contributes). For each succeeding plan year 

in which the Fund is in Critical Status for a consecutive period of years, the surcharge will be 

10% of the contributions otherwise so required. 

A Contributing Employer's failure to make a surcharge payment is treated as a 

delinquent contribution. Participants will not accrue any benefits as a result of the payment of 

these surcharges. Surcharge payments are not refundable. 

VI. ANNUAL STANDARDS AND REVIEW OF 

REHABILITATION PLAN AND SCHEDULES 

The Rehabilitation Plan is based upon the Fund's reasonably anticipated experience 

and actuarial assumptions as well as assumptions regarding the adoption of the revised 

contribution rates and plan of benefits by the Fund's Contributing Employers and Local Union in 

agreements to participate in the Fund ("the Bargaining Parties"). The Fund's experience, related 

actuarial assumptions, schedules of benefits, and contribution rates will be reviewed annually. 

The Plan will be updated as necessary to allow the Fund to emerge from Critical Status by the 

end of the Rehabilitation Period as defined by the PPA (or other time period permitted by any 

subsequent legislation or regulation). 

DB1/ 81298967.3 

-73- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0190
PREFERRED 

Schedule A 

Contribution Rate Increases By Year 

(All rate increases are to be compounded annually) 

Contract 

Year 

Contribution 

Rate Increase Contribution Rate Formula 

Year 1 4.9% Rate (with surcharge) at the expiration of the CBA 

x 1.049 

Year 2 4.9% Unrounded Rate in effect in Year 1 x 1. 049 

Year 3 4.9% Unrounded Rate in effect on Year 2 x 1. 049 

Year 4 4.9% Unrounded Rate in effect on Year 3 x 1. 049 

Year 5 4.9% Unrounded Rate in effect on Year 4 x 1. 049 

Year 6 4.9% Unrounded Rate in effect on Year 5 x 1. 049 

Year 7 4.9% Unrounded Rate in effect on Year 6 x 1. 049 

Year 8 4.9% Unrounded Rate in effect on Year 7 x 1. 049 

Year 9 4.9% Unrounded Rate in effect on Year 8 x 1. 049 

Year 10 4.9% Unrounded Rate in effect on Year 9 x 1. 049 

Rounding rule: Contribution Rates actually payable determined under the 

formulae above are rounded to the nearest 1 0 increment. 

Example #1: $4.28 x 1.10 x 1.049 = $4.9387. This Contribution 

Rate is rounded to $4.94. 

Example #2: $4.28 x 1.10 x 1.049 x 1,049 = $5.1807. This 

Contribution Rate is rounded to $5.18. 

DB1/ 81298967.3 

-74- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0191
DEFAULT 

Schedule B 

Contribution Rate Increases By Year 

(All rate increase are to be compounded annually) 

Contract 

Year 

Contribution 

Rate Increase Contribution Rate Formula 

Year 1 2.3% Rate (with surcharge) at the expiration of the 

CBA x 1.023 

Year 2 2.3% Unrounded Rate in effect in Year 1 x 1. 023 

Year 3 2.3% Unrounded Rate in effect on Year 2 x 1. 023 

Year 4 2.3% Unrounded Rate in effect on Year 3 x 1. 023 

Year 5 2.3% Unrounded Rate in effect on Year 4 x 1. 023 

Year 6 2.3% Unrounded Rate in effect on Year 5 x 1. 023 

Year 7 2.3% Unrounded Rate in effect on Year 6 x 1. 023 

Year 8 2.3% Unrounded Rate in effect on Year 7 x 1. 023 

Year 9 2.3% Unrounded Rate in effect on Year 8 x 1. 023 

Year 10 2.3% Unrounded Rate in effect on Year 9 x 1. 023 

Rounding rule: Contribution Rates determined under the formula above 

are rounded to the nearest 1 ¢ increment. 

Example #1: $2.50 x 1.10 x 1.023 = $2.8133. This Contribution 

Rate is rounded to $2.81. 

Example #2: $2.50 x 1.10 x 1.023 x 1.023 = $2.8780. This 

Contribution Rate is rounded to $2.88. 

DB1/ 81298967.3 

-75- 

Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0192
Exhibit 7.06a 

Most recent plan document and plan amendments adopted since that restatement (Checklist Item #37)

IBT730-0193