C. Naming 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).

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. Any such consent must be witnessed by a Plan representative or a notary public. Any later change must also be approved in the same manner.

Second Alert: Marriage Invalidates Beneficiary Designation
If you marry or enter into a Domestic Partnership, 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 having a Domestic Partner, 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 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 different beneficiary forms for the Northern California Electrical Workers Money Purchase Pension Plan and a separate beneficiary form for the life insurance benefit under the San Francisco Electrical Workers Health and Welfare Plan. Be sure to file each of these separate forms. Beneficiary forms used for other Plans are not applicable to this Plan.