Plasterers and Cement Masons

Local No. 94 Pension Fund

Rehabilitation Plan for Plan Year

Beginning May 1, 2016

Adopted by the Trustees on March 25, 2011

Amended as of October 21, 2011

Amended as of February 26, 2013

Amended as of November 14, 2014

Amended as of November 13, 2015

Amended as of February 17, 2017

 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND

 EIN/PN: 23-6445411 / 001

 Exhibit 7.09

 Rehabilitation Plan (Checklist Item #40)

CM94:00374
1

I. BACKGROUND

The Plasterers and Cement Masons Local No. 94 Pension Fund (the Fund ) is a jointlyadministered, multiemployer defined benefit pension plan established by Local No. 592 of the 

Operative Plasterers and Cement Masons ( Local No. 592 or the Union ), and the Keystone 

Contractors Association (the Employers ). Employers also include those employers who have 

not granted their collective bargaining rights to one of the associations, but who are a party to a 

collective bargaining agreement or project labor agreement with Local No. 592. Local No. 592

and the Employers are parties to collective bargaining agreements, with the current Association 

agreements effective through April 30, 2015. Local No. 592 and the Employers are referred to 

jointly in this Plan as the Collective Bargaining Parties and the collective bargaining agreement in effect at any given time now or in the future is referred to as the CBA .

On July 27, 2010, the Fund s actuary first certified the Fund to be in Critical Status within the 

meaning of the Pension Protection Act of 2006 (the PPA ) for the Plan Year beginning on

May 1, 2010. Therefore, the Board of Trustees of the Fund was required to adopt and implement 

a Rehabilitation Plan. On March 25, 2011, the Board of Trustees adopted a Rehabilitation Plan, 

which they amended on October 21, 2011, February 26, 2013, November 14, 2014, November 

13, 2015, and February 17, 2017.

II. REHABILITATION PLAN

A Rehabilitation Plan must prescribe actions, including recommended actions to be taken by the 

bargaining parties that are expected to enable a plan to meet stated annual standards and emerge 

from critical status by the end of the Rehabilitation Period, based on reasonably anticipated experience and on reasonable actuarial assumptions. 

Under the PPA, the Rehabilitation Plan had to include one (1) or more schedules showing revised benefit structures, revised contributions, or both, which, if adopted by the Board of Trustees and agreed upon by the bargaining parties, would reasonably be expected to enable the Fund 

to emerge from Critical Status by the end of the Fund s rehabilitation period, or where that is not 

reasonable, to either emerge from Critical Status at a later time or to forestall insolvency.

In March 2011, the Board of Trustees adopted a Rehabilitation Plan that contained four schedules providing reductions in benefits, increases in contributions or both, that were reasonably expected to enable the Plan to emerge from critical status at the end of the Rehabilitation Period 

(10-year period beginning on May 1, 2011). In October 2011, the Board of Trustees amended 

the Rehabilitation Plan to include just one schedule, the Default Schedule, calling for increases in 

contributions. In February 2013, the Board of Trustees amended the Rehabilitation Plan, providing reductions in benefits. In November 2014, the Board of Trustees amended the Rehabilitation 

Plan, calling for an additional increase in contributions. In November 2015, the Board of Trustees amended the Rehabilitation Plan, calling upon the Trustees to explore certain options allowed for under the Multiemployer Pension Reform Act of 2014 (MPRA), which could enable 

the pension fund to potentially avoid future insolvency. for 

Plan Year Beginning May 1, 2016 sixth revision to the Rehabilitation Plan. It 

includes additional reductions in adjustable benefits as outlined further below.

 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND

 EIN/PN: 23-6445411 / 001

 Exhibit 7.09

 Rehabilitation Plan (Checklist Item #40)

CM94:00375
2

III. SCHEDULES

fies reductions in benefits (subject to some minimum benefits) necessary to achieve the applicable benchmarks, and includes only those contribution increases necessary, after these reductions, 

to permit the Plan to emerge from critical status on a timely basis.

The March 25, 2011 Rehabilitation Plan a Preferred schedule,

and two Alternative schedules with varying reductions in benefits and increases in contributions 

necessary to achieve the applicable benchmarks. The March 25, 2011 Rehabilitation Plan anticipated that the Fund would emerge from Critical Status within the 10 year Rehabilitation Period.

Subsequent to March 25, 2011, the Board of Trustees found that the economic conditions in the 

building and construction trades had not improved and in fact had continued to decline. In an 

effort to offset the impact of the decline in the economy and investment markets, the Board of 

Trustees, on May 31, 2011, elected to adopt certain funding relief available to the Fund under the 

Pension Relief Act of 2010. Although the relief obtained from the Pension Relief Act of 2010 

did help to improve the , this 

improvement was not sufficient to allow the Fund to be projected to emerge from Critical Status

within the 10 year Rehabilitation Period.

The Trustees decided to amend the Rehabilitation Plan on October 21, 2011, after determining 

that, based on reasonable actuarial assumptions and upon exhaustion of all reasonable measures,

it would be unreasonable to conclude that the Fund would emerge from Critical Status. The Trustees reached this conclusion after consulting with the Fund s Actuary, and taking into account 

the economic condition of the building and construction industry covered by the Fund. In reaching this conclusion, the Fund s Trustees considered the near-impossibility of emerging from Critical Status at the end of the 10-year rehabilitation period in view of the significant investment 

losses suffered by the Fund over the plan year ended on April 30, 2008. The collapse of the financial markets in 2008 resulted in the s experiencing the worst investment losses in its 50-

year history. The collapse of the building and construction industry resulted from the collapse of 

the financial markets in 2008. In addition, the magnitude of the employer contribution increases 

needed to satisfy the requirements for a 10-year rehabilitation plan would almost certainly result 

in lower negotiated wages for participants and/or decreased employer contributions to other benefit plans covering these participants (such as the plan providing their health benefit coverage). If 

participants perceive a significant decrease in value in their total overall compensation

including wages, pension benefits and health benefits the Fund s Trustees concluded that they 

would be likely to encourage their employers to withdraw from the Fund. Thus, the Fund s Trustees concluded that a further reduction in benefits would be inconsistent with the goal of presenting a viable plan with ongoing value to active participants. Such action could also lead to increased employer withdrawals or reductions in contributions, as the collective bargaining parties 

would see less benefit to ongoing participation. The objective of the October 21, 2011 Rehabilitation Plan was to delay any plan insolvency so that potential improvements in investment return 

or other material events, including further applicable legislative reforms, can provide an opportunity for the Fund to survive and continue to provide its promised benefits to its participants.

The October 21, 2011 Rehabilitation Plan eliminated all four schedules and replaced them with 

 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND

 EIN/PN: 23-6445411 / 001

 Exhibit 7.09

 Rehabilitation Plan (Checklist Item #40)

CM94:00376
3

one Default Schedule, which was designed to enable the Plan to forestall insolvency. The Default Schedule called for an increase in the contribution rate from $8.10 per hour to $9.10 per 

hour.

actuary that the Fund continued to be in Critical Status as of July 27, 2012, and having been inical Status, the Trustees decided to amend the Rehabilitation Plan effective February 26, 2013. 

The Trustees reviewed the 

ing modifications to these so as to further enable the Fund to forestall insolvency. In considering 

contribution rate increases, the Trustees concluded that it would not be realistic to increase the 

rate of contributions given the impact of the severe economic decline in the building and construction industry. The Trustees then reviewed the modification of benefits. After this review, 

the Board of Trustees concluded that, by modifying certain benefits, the Trustees would be able 

vency. By amending the monthly benefit multiplier; modifying the Early Retirement Pension 

reduction factor; and by modifying the PreCredit Balance, from the current projected levels if no action was taken by the Trustees. Nonetheles

Account Credit Balance were projected to continue to decline.

actuary that the Fund continued to be in Critical Status as of July 26, 2013 and July 28, 2014, and 

emerge from Critical Status, the Trustees decided to amend the Rehabilitation Plan effective 

May 1, 2014. In considering modification of benefits, the Trustees concluded that the reductions 

made effective May 1, 2013 continued to be appropriate and reasonable. In considering contribution rate increases, the Trustees agreed to increase the contribution rate from $9.10 per hour to 

$9.30 per hour, effective May 1, 2014, as part of the Default Schedule.

rtified on July 29, 2015 to be in Critical and Declining Status, the Trustees decided to explore whether the suspension of benefits for certain participants 

and a possible plan partition, as allowed for under MPRA, could enable the pension fund to potentially avoid future insolvency.

Critical and Declining Status, t

to advance the effort to forestal (1) to 

benefit for those with disability retirement effective dates on or 

after March 15, 2017, (2) to eliminate the post-disability-retirement death benefit for those with 

disability retirement effective dates on or after March 15, 2017, and (3) to eliminate the Pop-Up 

Provision of the Husband-Wife 50%, Husband-Wife 75% and Husband-Wife 100% forms of 

Pension payments for those with a retirement effective date on or after March 15, 2017. The 

Trustees continue to explore whether suspension of benefits for certain participants, combined 

with a possible plan partition, as allowed for under MPRA, could enable the pension fund to potentially avoid future insolvency.

 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND

 EIN/PN: 23-6445411 / 001

 Exhibit 7.09

 Rehabilitation Plan (Checklist Item #40)

CM94:00377
4

IV. OPERATION OF THE PLAN DURING THE REHABILITATION PERIOD

During the Rehabilitation Period, the Plan may not be amended in any way that: (a) is inconsistent with the Rehabilitation Plan; or (2) increases benefits, including future benefit accruals, 

unless the Fund Actuary certifies that such increase is paid for out of additional contributions not 

contemplated by the Rehabilitation Plan, and, after taking into account the benefit increase, the 

plan still is reasonably expected to emerge from critical status by the end of the rehabilitation 

period on the schedule contemplated in the Rehabilitation Plan.

V. NON-COLLECTIVELY BARGAINED PARTICIPANTS UNDER THE

REHABILITATION PLAN

In the case of an employer that contributes to the Fund on behalf of collectively bargained and 

non-collectively bargained participants, the contributions for, and the benefits provided to, the 

non-collectively bargained employees, including surcharges on those contributions, shall be determined as if those non-collectively participants were covered under such employer s first to 

expire collective bargaining agreement that was in effect when the Fund entered Critical Status.

VI. ANNUAL STANDARDS AND UPDATING REHABILITATION PLAN

Pursuant to the PPA, the Fund has adopted the following procedures:

The s actuary shall conduct an annual review of the Rehabilitation Plan, and 

The s actuary shall report to the Trustees the results of its annual review.

In consultation with the s actuary, the Trustees shall update annually, if necessary, the Rehabilitation Plan and the contribution rates to reflect the experience of the Fund.

Notwithstanding the foregoing, the contribution rates provided by the Trustees and relied upon 

by bargaining parties in negotiating a collective bargaining agreement shall remain in effect for 

the duration of that collective bargaining agreement. Collective bargaining agreements that are 

entered, renewed or extended after the date of any changes to the Rehabilitation Plan will be subject to the Rehabilitation Plan then in effect at the time of such entry, renewal or extension.

 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND

 EIN/PN: 23-6445411 / 001

 Exhibit 7.09

 Rehabilitation Plan (Checklist Item #40)

CM94:00378
5

Plasterers and Cement Masons

Local No. 94 Pension Fund

Rehabilitation Plan

Rehabilitation Schedule for Plan Year Beginning May 1, 2016

This Schedule consists of reasonable measures adopted by the Board of Trustees which, based on 

reasonable actuarial assumptions, will enable the Fund to forestall insolvency. This schedule 

provides for a combination of benefit reductions and contribution increases as follows. These 

adjustments are effective on and for the dates identified below:

Benefit Reductions:

Effective May 1, 2013, the preretirement surviving spouse's pension benefit will be reduced by 1/200th for each month that benefit commencement precedes the Participant's 

normal retirement date, and will be reduced for 50% Husband-Wife form of payment.

Previously this benefit was reduced for 50% Husband-Wife form of payment but unreduced for commencement prior to normal retirement date.

Effective May 1, 2013, the early retirement reduction is changed from 1/360th to 1/200th 

for each month that retirement precedes normal retirement date.

Effective May 1, 2013, the monthly benefit accrual rate is reduced from $77.50 per year 

of service to $33.00 per year of service.

The disability benefit is eliminated for those with a disability retirement effective date on 

or after March 15, 2017.

The post-retirement death benefit for Participants receiving a disability benefit is eliminated for those with a disability retirement effective date on or after March 15, 2017.

The Pop-Up provision of the Husband-Wife 50%, Husband-Wife 75% and HusbandWife 100% forms of Pension payments is eliminated for those with a retirement effective 

on or after March 15, 2017.

Contribution Increases:

Effective May 1, 2014, the contribution rate is increased from $9.10 per hour to $9.30 per 

hour;

No further increases beyond May 1, 2014 are anticipated

In light of the Multiemployer Pension Reform Act of 2014 (MPRA), enacted on

December 16, 2014, the Trustees have also decided to explore whether the suspension of benefits 

for certain participants and a possible plan partition, as allowed for under MPRA, could enable 

the pension fund to potentially avoid future insolvency.

 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND

 EIN/PN: 23-6445411 / 001

 Exhibit 7.09

 Rehabilitation Plan (Checklist Item #40)

CM94:00379

 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00381
 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00382


 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

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CM94:00385
 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00386
 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00387
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CM94:00388
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CM94:00389
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CM94:00390
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CM94:00391
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CM94:00392
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CM94:00393
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CM94:00394
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CM94:00395
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CM94:00396
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CM94:00397
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CM94:00398
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CM94:00399
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CM94:00400
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CM94:00401
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CM94:00403
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 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00404
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 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00405
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 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00406
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CM94:00407
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 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00408
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 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00409
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CM94:00410
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 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00411
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CM94:00412
 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00413
 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00414
 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00415
 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00416
 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00417
 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00418
 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00419
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 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00420
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 PLASTERERS & CEMENT MASONS LOCAL NO. 94 PENSION FUND EIN/PN: 23-6445411 / 001 Exhibit 7.10a 2016 Actuarial Valuation (Checklist Item #41)

CM94:00421
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CM94:00423
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CM94:00424
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CM94:00425
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CM94:00426
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CM94:00427
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CM94:00428
 APPLICATION FOR APPROVAL OF BENEFIT SUSPENSION FOR

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