E. Crediting Service in Home Fund

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

1. This 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 under that plan.