The benefits provided by the Annual Benefit Plan shall be governed by collective bargaining between the Union and contributing Employers. The Plan shall pay such vacation, holiday, sick leave, training, bereavement, jury duty and educational benefits as are specified in the Collective Bargaining Agreement covering your place of work. If the Collective Bargaining Agreement does not specifically describe the benefits to be provided by the Plan, or provides that such benefits shall be those specified under the Plan's "Standard Benefit Package", Employees covered by that Collective Bargaining Agreement shall receive the benefits contained in the "Standard Benefit Package".

The Standard Benefit Package of the ITPEU Annual Benefit Plan provides holiday pay, sick pay, vacation pay, training pay, bereavement pay, jury duty pay and educational benefits to employees of employers who are bound by a collective bargaining agreement to make contributions to the ITPEU Annual Benefit Fund.

No benefits will be paid for any period of time during which an Employer is more than two months delinquent in remitting its contributions to the Fund. However, such benefits will be paid as soon as such delinquency is eliminated. The Board of Trustees of the ITPEU Annual Benefit Fund shall make a good faith effort to take all legal action necessary to enforce collection of any unpaid contributions.

In addition the Trustees, in their absolute discretion, may provide an annual 'Special Benefit' to eligible Employees.

To obtain any benefit from the Plan, you must be eligible for such benefit. For the most part, you must make a written application to obtain all benefits. The exceptions relate to holiday pay and Special Benefits. You must make application for your first payment of holiday benefits. Thereafter, holiday pay will be paid automatically on a monthly basis to all participants who are eligible for such benefit, provided the required contributions have been received on their behalf.

When authorized by the Trustees, Special Benefits shall be paid automatically to eligible employees. A written application must be submitted to obtain all other benefits provided by the Annual Benefit Fund.

Application Timing:

• Holiday pay: Apply at any time prior to your completion of ninety (90) calendar days of employment
• Sick pay: Apply at any time after at least one day of sick pay has accrued
• Vacation pay: Apply on an annual basis
• Training pay: Apply immediately after the classroom training is given
• Bereavement pay: Apply after the leave has been taken
• Jury duty pay: Apply after the leave has been taken (must submit a copy of the jury duty payment voucher)

Eligibility:

1. All employees employed by an employer on the date such employer becomes a party to a collective bargaining agreement requiring contributions to the Annual Benefit Fund, shall be eligible to receive holiday benefits.
2. Employees commencing employment with an employer after the effective date of a collective bargaining agreement requiring contributions to the Annual Benefit Fund shall be eligible for holiday benefits upon the completion of 90 calendar days of service with an Employer. Once the 90 calendar days are completed, the employee is entitled to holiday benefits for those 90 calendar days.
3. Once an employee is eligible for holiday benefits, his or her right to receive holiday pay for a particular month shall accrue on the last day of that month. The benefit shall be paid 45 days thereafter. In other words, if you leave employment February 21st, you do not receive a holiday benefit for the month of February.

It's extremely important that you understand the eligibility requirements for the vacation benefits. An Employee shall become eligible for vacation benefits on the Anniversary Date of his or her employment with an Employer following a Year of Service with that "Employer".

For complete details, please refer to Section 2.03(d) of the Plan Document.

Eligibility:

1. All employees employed by an Employer on the date such Employer becomes a party to a collective bargaining agreement requiring contributions to the Annual Benefit Fund, shall be eligible to receive sick leave benefits.
2. Employees commencing employment with an Employer after the effective date of a collective bargaining agreement requiring contributions to the Annual Benefit Fund shall be eligible for sick leave benefits upon the completion of 90 calendar days of service with an Employer. Once the 90 calendar days is completed, the employee is entitled to sick leave benefits for those 90 calendar days.
3. Once an employee is eligible for sick leave benefits, his or her right to receive sick leave pay for a particular month shall accrue on the last date of the month. In other words, if you leave employment February 21st, you do not receive a sick leave benefit for the month of February.

Determination of Amount:

The standard sick leave benefit is earned at the rate of .6667 days of sick leave for each month of continuous service with an Employer. Your benefit is calculated using the Daily Benefits Table based on your average weekly hours worked.

The eligibility requirements for the Bereavement Leave Benefit are the same as for the Sick Leave Benefit. The amount of pay, if bereavement occurs, which you will be entitled to is calculated in accordance with the formula and language dealing with the calculation of the Sick Leave Benefit.

An eligible employee shall be entitled to receive up to three days paid Bereavement Leave in the event of the death of a spouse, parent, child or sibling. The Plan further states that the term "parent" and "child" includes those relationships such as stepparent or stepchild or grandparent, when appropriate, where the parties stand in the position of parent and child.

The eligibility requirements for the Jury Duty Benefit are the same as the Sick Leave Benefit. The amount of pay to which you would be entitled, for each day of paid Jury Duty Benefit, will be calculated in accordance with the formula and language dealing with the calculation of the Sick Leave Benefit.

Each eligible employee shall be entitled to receive up to five days paid Jury Duty Benefit per calendar year for service as a juror in any court of record.

From this amount will be deducted any sum received by you from the court for your service as a juror. This voucher must be submitted with your application.

All Employees shall be entitled to receive such hours of pay per contract year as specified in the applicable Collective Bargaining Agreement for bona-fide training provided to such Employees by an Employer. The decision as to whether to provide such training shall be at the sole discretion of the Employer.

The rate of pay for such hours of training shall be the hourly rate of pay in effect on the date such training takes place, regardless of the actual date of payment.

The decision as to whether to provide training is up to your Employer. If training is provided, you may be paid for up to however many hours of training pay are specified in your Collective Bargaining Agreement.

ELIMINATION OF EDUCATIONAL BENEFIT

Effective October 1, 2014, the ITPEU Annual Benefit Plan Educational Benefit Program shall be eliminated, subject to the following paragraph:

All existing Educational Benefits which have been awarded prior to October 1, 2014 and are not yet fully paid, will be honored and paid by the Fund so long as the recipients of such benefits remain otherwise eligible therefor.

Eligibility (for benefits awarded prior to October 1, 2014):

An eligible Employee is one who is:

• An active Employee of an Employer at the time his or her application for an Educational Benefit is received by the Fund
• Has been on the payroll of such Employer for at least ninety (90) calendar days prior to the receipt of such application by the Fund
• Has averaged at least 20 hours of employment per week during said 90 day period

In order to qualify for an Educational Benefit under this Plan, a candidate must be either an eligible Employee, or a spouse or dependent child of such an Eligible Employee.

The Trustees shall have full authority and power, in their absolute discretion, to determine annually, based on the financial position of the Fund, whether to pay a Special Benefit to eligible Employees.

In the event the Trustees determine to pay a special benefit in any calendar year, all employees eligible to receive a holiday or sick leave benefit as of September 1 of that calendar year shall be eligible to receive such special benefit.

The amount of any special benefit paid in any calendar year shall be calculated by making reference to the contributions made on behalf of any eligible Employee during the months of June, July and August of said calendar year, and utilizing the formula for calculating holiday benefits.

In no event shall any special benefit exceed a benefit equal to two (2) days holiday benefit.

An Employee who is categorized as a "Seasonal Employee" must complete at least thirty days of seasonal employment during a calendar year in order to be eligible for pro rata benefits from the Fund.

In addition to the foregoing, the Fund must receive all contributions pertaining to the Employee owed to the Fund by the Employee's employer.

The Employee must submit an application for benefits to the Fund no earlier than September 15th of the calendar year in which "Seasonal Employment" was worked.

No pro rata benefits will be paid for any "Seasonal Employment" less than thirty days.

Special eligibility rules apply to "Seasonal Employment." See Sections 1.13 and 2.24 of the Plan Document for the definition and eligibility rules for "Seasonal Employment".

The DAILY BENEFIT TABLE below is the key table in the calculation of your benefits under the Standard Benefit Package. It will be used in the calculation of your vacation benefits, holiday benefits, sick leave benefits, bereavement leave and jury duty benefits.

You can not be paid more than 8 hours per day for any benefit which is calculated by use of the Daily Benefit Table. You must have the proper eligibility and vesting to receive your benefit.

Yes. With one exception, the benefits you receive from the Fund, are taxable and are subject to federal, state, and other local withholding rules. The one exception is educational benefits, which are non-taxable.

The payments made to you are generally considered wages and withholding is required for tax purposes. You will receive a W-2 Form annually from the Fund, which will show the gross amount of benefits paid (wages) and the various deductions. This information and the various withholding forms will be needed by you when you file your federal and, if required, state and local income tax returns.

Yes. The Fund pays various federal, state and local payroll taxes based on the amount you receive from the Fund.

The Fund also, of course, pays all necessary expenses in administering the Plan. The Fund also makes payment of contributions to the ITPEU Health and Welfare Fund for all hours of vacation benefits paid by the Fund, as well as contributions to the ITPEU Pension Fund for all benefit hours paid by the Fund. The provisions requiring contributions to the related ITPEU Employee Benefit Plans are contained in the Agreement and Declaration of Trust Establishing the ITPEU Annual Benefit Fund.

There are requirements in the Plan as to when to make an application for benefits. You should make the application as much before the entitlement date as you can, making sure that the application is completely filled in by you and, if necessary, is approved by your Employer.

There are no time limits for active Employees to apply for any benefit for which they are eligible or vested. However, there are time limits within which you must apply for your benefits if you are no longer an active Employee. There are different time limits for benefits accrued before November 1, 2001 and benefits accrued on or after November 1, 2001.

For all benefits accrued before November 1, 2001: Inactive Employees must apply for any benefit for which they are eligible within sixty (60) months from the date of their termination from employment.

With respect to all benefits accrued on or after November 1, 2001: Inactive Employees should file an application within thirteen (13) months of the last contribution made to the Fund on their behalf by their Employer. If such application is not filed within the 13 month period, the Fund office shall transmit payment of such benefits to such Employee at his or her last known address without the necessity of an application being filed.

The Plan may ask you to supply some additional information in regards to a claim. Failure to furnish that information promptly and in good faith, would be a reason for the denial of the payment of that claim. For your jury duty benefit, we must have a copy of the voucher which details the payment made to you by the court.

You should be aware that the Trustees of the ITPEU Annual Benefit Fund are the sole judges of the standard of proof required in any case. The decisions of the Trustees shall be final and binding on all concerned, the Employers, the Union, the participants, and beneficiaries. You do have the right to appeal a denial of benefits by the Contract Administrator to the Trustees directly. That right of appeal is detailed elsewhere in the Plan Document.

More than likely you will receive the benefits combined into one check.

There may be circumstances that will require the writing of more than one check. You will automatically receive a separate check for your holiday benefit as earned when payable, provided your Employer has made the required contributions to the Plan.

There is a clause in the Plan which protects you if your existing vacation, holiday or sick leave benefits are greater than those provided by the Plan.

Savings Clause:

If, on the effective date of this Plan, the vacation benefits under the terms of an existing Collective Bargaining Agreement covering an Installation are greater than the vacation benefits provided in this Plan, eligible Employees employed at such Installation under the terms of a Collective Bargaining Agreement on and after the effective date of this Plan shall receive the higher vacation benefit from the Fund.

If, on the effective date of this Plan, the cumulative holiday and sick leave benefits under the terms of an existing Collective Bargaining Agreement at an Installation are greater than the cumulative holiday and sick leave benefits provided in this Plan, eligible Employees employed at such Installation under the terms of a Collective Bargaining Agreement on and after the effective date of this Plan shall receive the same number of cumulative days of holiday and sick leave benefits specified in the Collective Bargaining Agreement which was in effect at the Installation in question on the effective date of this Plan.

Generally no. However, the Trustees are required by law to honor and comply with the terms of a Qualified Domestic Relations Order and Federal and State tax levies.

In addition, the Trustees will honor child support Orders issued by a court of competent jurisdiction. See Sections 1.13 and 3.05 of the Plan Document for more information.

Yes. There are circumstances under which benefits can be forfeited. However, these circumstances only apply to inactive Employees or in the event of the death of an Employee. Again, there are different rules for benefits accrued before November 1, 2001 and benefits accrued on or after November 1, 2001.

Benefits accrued before November 1, 2001: The benefits of an inactive Employee will be forfeited if such Employee does not apply for any benefit for which he or she is eligible within sixty (60) months from the date of his or her termination from employment, provided that the Fund office, after the exercise of due diligence, has been unable to locate such Employee.

Benefits accrued on or after November 1, 2001: The benefits of an inactive or deceased Employee shall be forfeited if, after 13 months from the last contribution made to the Fund on behalf of such Employee, no application has been filed for such benefits and the Fund's efforts to mail payment of benefits to such Employee have been unsuccessful because the last known address of such Employee is no longer accurate and the Fund can not locate such Employee in the exercise of due diligence.

Please provide a copy of this booklet to your family so that they will be aware of the necessity to make prompt application for your benefits in the event of your death.

In the event it is determined to the satisfaction of the Trustees that an Employee or Beneficiary is unable to care for his or her affairs because of mental or physical incapacity, any payment of accrued benefits due such Employee may be applied, in the discretion of the Trustees, to the maintenance and support of such Employee or Beneficiary.

Please review Section 3.04 of the Plan for a complete explanation of the handling of such a 'disability.'

If your application for any benefits provided by the Annual Benefit Plan is denied, in whole or in part, you have the right to be provided with notice in writing which sets forth the specific reasons for such denial.

If you disagree with such denial you have the right to appeal such denial by filing a written request for review of such denial with the Trustees within 180 days after your receipt of the notice of denial. Such appeal shall be considered by a person or committee designated by the Trustees. The decision of such person or committee shall be communicated to you within 180 days after the Trustees receive all pertinent evidence and materials which you submit in connection with your appeal.

As a participant in the ITPEU Annual Benefit Plan, you are entitled to certain rights and protections under the Employee Retirement Income Security Act of 1974 (ERISA). ERISA provides that all plan participants shall be entitled to:

• Examine, without charge, at the plan administrator's office and at other specified locations, such as union offices, all plan documents, including insurance contracts, collective bargaining agreements and copies of all documents filed by the plan with the U.S. Department of Labor, such as detailed annual reports and plan descriptions.
• Obtain copies of all plan documents and other plan information upon written request to the plan administrator. The administrator may make a reasonable charge for the copies.
• Receive a summary of the plan's annual financial report. The plan administrator is required by law to furnish each participant with a copy of this summary annual report.

In addition to creating rights for the plan participants, ERISA imposes duties upon the people who are responsible for the operation of the plan. The people who operate your plan, called "fiduciaries" of the plan, have a duty to do so prudently and in the interest of you and other plan participants and beneficiaries. No one, including your employer, your union, or any other person, may fire you or otherwise discriminate against you in any way to prevent you from obtaining a benefit under the plan or exercising your right under ERISA.

If your claim for a benefit is denied in whole or in part, you must receive a written explanation of the reason(s) for the denial. You have the right to have the plan review and reconsider your claim. Under ERISA there are steps you can take to enforce the above rights. For instance, if you request materials from the Plan and do not receive them within 30 days, you may file suit in a federal court. In such a case, the court may require the plan administrator to provide the materials and pay you up to $100 a day until you receive the materials, unless the materials were not sent because of reasons beyond the control of the plan administrator.

If you have a claim for benefit which is denied in whole or in part, you may file suit in a state or federal court. If it should happen that plan fiduciaries misuse the plan's money, or if you are discriminated against for asserting your rights, you may seek assistance from the U.S. Department of Labor, or you may file suit in a federal court. The court will decide who should pay court costs and legal fees. If you are successful, the court may order the persons you have sued to pay these costs and fees. If you lose, the court may order you to pay these costs and fees, for example, if it finds your claim is frivolous.

If you have any question about your plan, you should contact the plan administrator. If you have any questions about this statement, or about your rights under ERISA, you should contact the nearest Area Office of the Employee Benefits Security Administration, U.S. Department of Labor.

• You must submit an Application during your first ninety (90) calendar days of employment for your initial payment of holiday benefits (after your initial Application, holiday benefits will be paid automatically if the required employer contributions have been made);
• You may submit an Application at any time while you are an active Employee for all sick leave benefits for which you are eligible;
• You may submit an Application for your vacation benefits after your one year anniversary at any time while you are an active Employee;
• You may submit an Application for training pay after you have received the qualified training;
• You may submit an Application for bereavement pay or jury duty pay after the leave has been taken;
• You should try your best to submit any Application for Educational Benefits and any required supporting documents by February 1 in order to qualify for Educational Benefits in the current calendar year.