TABLE OF CONTENTS
Plan Information
Letter to Participant
CAUTION - Future Plan Amendments
Limitation Upon Reliance On Booklet And Statements
If You Are Close To Retirement
Questions and Answers
SECTION I. TYPE OF PLAN
SECTION II. ADMINISTRATION OF THE PLAN
SECTION III. PARTICIPATION AND VESTING
A. Participation
B. Vesting
SECTION IV. VALUATION OF INDIVIDUAL ACCOUNTS
A.
Valuation, Earnings, and Periodic Statements
B. Employer Contributions
C. Elective Deferral Contributions
D. Monthly Employer Transmittals
E. Expenses
F. Earnings
G. Periodic Statements
H. Benefits for Certain Armed Services Under Federal Law
SECTION V. SELF-DIRECTING YOUR INDIVIDUAL ACCOUNT
A. Requirements to Self-Direct
B. Exercising An Election to Self Direct Investments
C. Reserved Power of the Trustees Over Self-Directed Investments
SECTION VI. APPLICATION AND ELIGIBILITY FOR BENEFITS
A. Retirement
B. Application and Payment of Benefits
C. Eligibility for Your Benefits
SECTION VII. PAYMENT OF BENEFITS
A. Normal Forms of Benefit
B. Other Benefit Options
SECTION VIII. DISTRIBUTION RULES
A. Required Distributions
B. Internal Revenue Code Distribution Rules
C. Rights of Former Spouse - Domestic Relations Order
D. No Assignments
E. Right to Combine Small Monthly Payments
SECTION IX DEATH AND PRERETIREMENT SURVIVOR BENEFITS
A. Pre-Retirement Survivor Annuity
B. Death Benefits to Non-Spouse Beneficiaries
C. Post-Retirement Death Benefits
D. Designating Your Beneficiary
SECTION X. POTENTIAL LOSS OF BENEFITS
A. Investment Losses
B. Divorce or Child Support Order ("QDRO")
C. Plan Expenses
D. Employer Delinquencies - Shared by Participants
E. Employer's Failure to Transmit Elective Deferral Contributions
F. Fail to File Complete Application
G. Incomplete Information/False Statements
H. Disappear/Returned Mail
I. Prohibited Employment
SECTION XI. DEFERRAL OF TAXES/ROLLOVERS
A. Deferral of Taxes/Penalties for Certain Early Withdrawals
B. Rollovers and Tax Withholding Rules on such Rollovers
C. Distributions Not Eligible for Rollover
D. Tax Withholding Rules on Monthly Benefit Payments
E. Electronic Deposit of Benefit Payments
SECTION XII. IMPACT OF RETURNING TO WORK IN THE ELECTRICAL INDUSTRY AFTER RETIREMENT
A. If You Return to Work After Retirement - Benefit Suspension
B. Prohibited Employment Defined
C. No Work Allowed Prior to Age 65
D. Limited Work Allowed After Age 65
E. Exceptions to Prohibited Employment
F. Presumptions Regarding Post-Retirement Employment
G. Your Responsibility to Furnish Information
H. Notice of Suspension
I. Benefit Payments Following Suspension
SECTION XIII. RECIPROCITY
A. Home Fund
B. Procedures
C. Amount and Effective Date of Transfer
D. Allocation of Transferred Contributions
E. Crediting Service In Home Fund
F. Elective Deferral Contributions
SECTION XIV. CLAIMS AND APPEAL PROCEDURE
A. Claims and Appeal Procedure
B. Claims Denial
C. Appeal of Claim Denial
D. Disability Claims and Appeals - Special Rules
E. Voluntary Arbitration
F. Finality of Decision on Claim - Two Year Period to File Lawsuit
SECTION XV. AMENDMENT/TERMINATION/MERGER OF PLAN
A. Amendment of Plan
B. Termination of Plan
C. Merger or Consolidation
SECTION XVI. ADDITIONAL INFORMATION REQUIRED BY ERISA
A. Name and Type of Plan
B. Plan Administrator
C. Agent for the Service of Legal Process
D. Plan Year
E. Employer Identification Number
F. Funding Contributions and Collective Bargaining Agreements
G. Funding Medium and Investments
STATEMENT OF ERISA RIGHTS
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