D. DESIGNATING YOUR BENEFICIARY.

You should provide the Plan Office with the name and address of your beneficiary on the beneficiary form provided by the Plan Office. Your beneficiary designation will be effective only if the Plan Office receives it prior to your death. Beneficiary designations may be updated at any time by filing a new beneficiary form with the Plan Office (subject to spousal consent requirements set forth in Section VII.A.3.). The Plan Office and Trustees do not provide tax advice or information on estate planning. You may want to consult with a tax or other advisor regarding such matters.

If you are married, your Spouse automatically will be your beneficiary unless he or she consents in writing to another beneficiary.

ALERT: Divorce Invalidates Beneficiary Designation
If you divorce your Spouse or dissolve your Registered Domestic Partnership pursuant to the California Family Code before you retire and commence receiving benefits, any previous designation of your former Spouse or Domestic Partner as a beneficiary is automatically revoked as of the date of divorce (or date of dissolution of your Domestic Partnership) and is no longer valid. Thus, when your divorce is effective or your Domestic Partnership is dissolved, you should immediately submit a new beneficiary form to the Plan Office.

SECOND ALERT: Marriage Invalidates Beneficiary Designation
If you marry or enter into a Registered Domestic Partnership pursuant to the California Family Code, any previous designation of a beneficiary other than your current Spouse or Domestic Partner is automatically revoked and is invalid. Thus, upon becoming married or registering a Domestic Partnership, you should immediately submit a new beneficiary form to the Plan Office.

If no beneficiary has been designated or no designated beneficiary has survived you, distribution of your benefits will be made in the following order:

1. To your surviving Spouse or Registered Domestic Partner at the time of death; or if none

2. To your surviving children in equal shares; or if none

3. To your surviving parent or parents in equal shares; or if none

4. To your estate (i.e., Executor or Administrator).

There are separate beneficiary designation forms for the San Francisco Electrical Workers Retirement Savings Plan, the Northern California Electrical Workers Pension Plan and for the death benefit provided under the San Francisco Electrical Workers Health and Welfare Plan. Be sure to file each of these separate forms with the Plan Office. Beneficiary forms used for other Plans are not applicable to this Plan.