B. EMPLOYER CONTRIBUTIONS.

Your benefits are funded by mandatory Employer contributions made on your behalf pursuant to a collective bargaining agreement between the San Francisco Electrical Contractors Association (or an individual Employer) and IBEW Local 6, and in certain limited situations, pursuant to a Subscription Agreement entered into by an Employer and the Trust Fund. The contribution rates for each hour of your employment are set, from time to time, by the parties to such agreements. Employer contribution rates for apprentices are also set forth in the collective bargaining agreement and are based on the apprenticeship level of the employee.

Employer Contributions are not subject to withholding for FICA, FUTA or federal or state income taxes.