E. CREDITING SERVICE IN HOME FUND.

Hours worked and contributions received by the Northern California Electrical Workers Pension Trust are credited as follows:

1. Defined Benefit Plan:

1. Credited Service for vesting and avoiding a break in service – all hours worked in the Participating Fund for which monies are transferred will be counted as Credited Service on an hour-to-hour basis.

2. Benefit Accrual - all hours worked in the Participating Fund for which monies are transferred will be counted for benefit accrual on a pro rata basis, based on the relationship the contributions received bears to the applicable IBEW Local 6 defined benefit contribution.

2. Defined Contribution Plan:

   Reciprocal monies that have been allocated to the defined contribution plan, under the above allocation rules are credited to the Participant's individual account.