TIlE DEFINED BENEFIT PENSION PLAN OF
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1 THE DEFINED CONTRIBUTION PENSION PLAN OF THE AGC-INTERJ.~ATIONALUNION OF OPERATING ENGINEERS LOCAL 701 PENSION TRUST FUND TIlE DEFINED BENEFIT PENSION PLAN OF AGC-INTERL~ATIONALUNION OF OPERA.TING ENGINEERS LOCAL 701 PENSION TRUST FUND DOlVIESTIC RELATIONS ORDER PROCEDURE Scope of Procedure. This procedure is adopted by the Board oftrustees ofthe Defined Contribution Pension Plan ofthe AGC-International Union of Operating Engineers Local 701 Pension Trust Fund and The Defined Benefit Pension Plan ofagc-inten1ational Union ofoperating Engineers Local 701 Pension Trust Fund ("Plans") pursuant to Section 414(p) ofthe Internal Revenue Code of 1986, as amended ("Code"). This procedure is adopted to facilitate compliance with applicable law and is not intended to expand on or restrict the requirements of applicable law. Definitions. For purpose ofthis procedure, a "domestic relations order" ll1eans any judgluent, decree, or order (including approval of a property settlement agreement) which: (1) Relates to the provision ofchild support, alimony payments, or marital property rights to a spouse, former spouse, child, or other dependent of a participant; and (2) Is luade pursuant to a state domestic relations law (including a con11uunity property la\v). For purposes ofthis procedure, an "alternate payee" means any spouse, former spouse, child, or other dependent of a Plan patiicipant who is recognized by a domestic relations order as having a right to receive all, or a portion of, the benefits payable under the Plan with respect to the participant. ;Qelivering Orders to Board of Trustees. Any domestic relations order which purports to create or recognize the existence of an alternate payee's right to, or assigns to an alternate payee the right to receive all or a portion ofthe benefits payable with respect to a participant under the Plans should be delivered to the Board oftrustees at the following address: Board oftrustees AGC-International Union of Operating Engineers Local 701 Trust Fund 15-82nd DRIVE, SUITE 200 GLADSTONE OR R
2 Anyone receiving a domestic relations order on behalfofthe Plans shall promptly forward the order to the Board of Trustees at the above address. Notice of Receipt of Order. Upon receipt of any order which purports to be a domestic relations order, the Boardof Trustees shall promptly cause the participant and each alternate payee to be notified ofthe receipt ofthe order and the Plans' procedures for determining whether such order is a qualified domestic relations order. An alternate payee shall be permitted to designate a representative for receipt ofcopies ofnotices that are sent to the alternate payee with respect to a domestic relations order. Procedure for Determining Status of Order. The Board oftrustees shall determine and notifythe participant and each alternate payee within a reasonable period after receipt ofan order whether it is a qualified domestic relations order. The Plans' procedure for determining the qualified status of a domestic relations order shall be as follows: 1. The Board oftrustees through its agents shall determine whether the affected participant's benefits are in pay status. Ifthey are or they become payable during any period in which the issue ofwhether a domestic relations order is a qualified domestic relations order is being determined (by the Board oftrustees, by a court ofcompetent jurisdiction, or otherwise), the Board's agents shall separately account for the amounts which would have been payable to the alternate payee during such period ifthe order had been determined to be a qualified domestic relations order. If, within the I8-month period beginning with the date on which the first payment would be required to be made under the order, the order (or modification thereof) is determined to be a qualified domestic relations order, the Board oftrustees shall cause the segregated amounts (including any interest thereon) to be paid to the person or persons entitled thereto. If, within that I8-month period, (a) it is determined that the order is not a qualified domestic relations order or (b) the issue as to whether such order is a qualified domestic relations order is not resolved, then the Board oftrustees shall cause the segregated amounts (including any interest thereon) to be paid to the person or persons who would have been entitled to such amounts ifthere had been no order. Any determination that an order is a qualified domestic relations order which is made after the close ofthe I8-month period shall be applied prospectively only. 2. The Board's agents shall review the order for determination of factual accuracy, consistency with Plan administrative practices and compliance with the criteria set forth in Exhibit A, which is attached hereto and incorporated by reference herein. 3. Ifnecessary, the Board's agents will forward their determinations for review by legal counselor the Plan consultant ofall or any portion ofthose determinations. 4. Legal counselor the Plan consultant shall review the order as requested and shall forward their recommendations to the Board's agents
3 5. The agents shall then forward the order to the Board oftrustees with their recommendations as to whether the order is a qualified domestic relations order. 6. The Board oftrustees shall review the recommendations of its agents and oflegal counselor the consultant, ifany, and shall make a determination whether the order is qualified. Notwithstanding the determination that an order is a qualified domestic relations order, the Board oftrustees and its agents shall work with participants, alternate payees, and their representatives both before and after the order is received to ensure that the order is qualified and is consistent with the Plan administrative practice and to resolve all questions necessary for the proper administration ofthe Plan. Notice Regarding Status of Order. If the BoardofTrustees determines that the order is qualified, it shall direct its agents to so notify the participant and each alternate payee, and the Board's agents shall itnplement the order. If the Board oftrustees determines that the order is not qualified, it shall direct its agents to so notify the participant and each alternate payee ofthe determination, stating the reasons for the determination, with specific reference to the paragraph or paragraphs of Code Section 414(p) or the terms ofthe Plan or the facts upon which the determination is based and shall describe any additional material or information required and explain why it is necessary. Resubmission of Order. Ifan order which has been determined to not be qualified is refiled with the Board oftrustees, the above procedure for review ofthe initial order shall be used to determine ifthe revised order is qualified
4 THE DEFINED CONTRIBUTION PENSION PLAN OF THE AGC-INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 701 PENSION TRUST FUND THE DEFINED BENEFIT PENSION PLAN OF AGC-INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 701 PENSION TRUST FUND SAMPLE NOTICE OF RECEIPT [Participant] [Alternate Payee] Subject: Defined Contribution Pension Plan ofthe AGC-International Union ofoperating Engineers Local 701 Pension Trust Fund Dear [Participant] and [Alternate Payee]: Defined Benefit Pension Plan ofagc-international Union of Operating Engineers Local 701 Pension Trust Fund You are hereby notified that on [date], the subject Plans received a domestic relations order in the form of[a divorce decree, a support order, a judgment]with respect to [Participant]and [Alternate Payee]. A copy ofthe Plans' procedure for determining the qualified status ofa domestic relations order is enclosed. Ifyou wish, you may designate a representative to receive copies ofnotices that are sent to you with respect to the domestic relations order. Ifyou have questions regarding the enclosed procedure, you may contact at the above telephone number and address. Very truly yours,
5 THE DEFINED CONTRIBUTION PENSION PLAN OF THE AGe-INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 701 PENSION TRUST FUND THE DEFINED BENEFIT PENSION PLAN OF AGe-INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 701 PENSION TRUST FUND EXHIBIT A The following determinations will be made vvith respect to any order received by the Board oftrustees which purports to be a domestic relations order: 1. Whether what is received is a judgment, decree, or order (including approval of a property settlement agreement), all referred to as an "order." 2. Whether the order is a "domestic relations order," namely whether it: (a) (b) (c) relates to the provision ofchild support, alimony payments, or marital property rights, to a spouse, former spouse, child or other dependent ofthe pmiicipant ("alternate payee"), and is made pursuant to a state domestic relations law (including a community property law). 3. Whether the domestic relations order creates or recognizes the existence ofan alternate payee's right to, or assigns to an alten1ate payee the right to receive all or a portion ofthe benefits payable vvith respect to a Plan participant. 4. Whether the domestic relations order clearly specifies: _ (a) (b) (c) (d) the name and last known mailing address (ifany) ofthe participant and the name and mailing address ofeach alteluate payee covered by the order, the amount or percentage ofthe participant's benefits to be paid by the Plan to each alternate payee, or the lylanner inwhich such amount or percentage is to be determined, the number ofpayments or period to which the order applies, and the plan to which the order applies. 5. The domestic relations order does not:
6 _ (a) require the Plan to provide any type or form ofbenefit, or any option, not otherwise provided under the Plan, excluding the requirement that benefits be paid: (1) _ (2) _ (3) on or after the date on which the participant attains (or would have attained) the earliest retirement age (for this purpose the "earliest retirement age" means the earlier of--(a) the date on which the participant is entitled to a distribution under the Plan, or (B) the later of--(i) the date the participant attains age 50, or (ii) the earliest date on which the participant could begin receiving Plan benefits if the participant separated from service); as ifthe participant had retired on the date on which such payment is to begin under the order (but taking into account only the present value ofthe benefits actually accrued and not taking into account the present value of any employer subsidy for early retirement); and in any form in 'which benefits may be paid under the Plan to the participant (other than in the form ofa joint and survivor annuity with respect to the alternate payee and his or her subsequent spouse). (b) (c) require the Plan to provide increased benefits (determined on the basis ofactuarial value); or require the payment ofbenefits to an alten1ate payee 'which are required to be paid to another alternate payee under another order previously deterrnined to be a qualified domestic relations order. 6. Whether the don1estic relations order provides that the former spouse is to be treated as a spouse for purposes ofany qualified joint and survivor annuity or preretirement survivor annuity. Ifthe answer to each ofthe items in numbers one through five above is "yes," then the order 'will be detem1ined to be a qualified domestic relations order
7 DEFINED BENEFIT PENSION PLAN OF AGC-INTERN.A.TIONAL UNIOl'~ OF OPERATING ENGINEERS LOCAL 701 PENSION TRUST FUND AND DEFINED CONTRIBUTION PENSION PLAN OF THE AGe-INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 701 PENSION TRUST FUND SUGGESTED LANGUAGE FOR QUALIFIED DOMESTIC RELATIONS ORDER 1. The Plans to 'which this Order applies are the Defined Benefit Pension Plan ofagc-international Union ofoperating Engineers Local 701 Pension Trust Fund (the "Defined Benefit Plan") and the Defined Contribution Pension Plan ofthe AGC-International Union ofoperating Engineers Local 701 Pension Trust Fund (the "Defined Contribution Plan"). 2. The nmne and last-lmovvn mailing address ofparticipant are: The Social Security nulnber and date ofbirth shall be provided to the Plans by separate conespondence ifnot permitted to be in this order under applicable law. 3. The name and Inailing address ofalternate Payee are: The Social Security number and date ofbirth shall be provided to the Plans by separate conespondence ifnot pennitted to be in this order under applicable law
8 4. Alternate Payee is hereby assigned percent ofthe benefits accrued by Participant under the Defined Benefit Plan fron1 [date] to and including [date], including any early retirement or other subsidy on that assigned benefit as provided in this Order. The benefit earned in any partial benefit determination period at the beginning or end ofthe assignment period shall be determined by multiplying the benefit earned for that complete determination period times the number ofdays in that period included in the assignment divided by the number ofdays in that complete determination period. Alternate Payee is hereby assigned 100 percent ofany Defined Benefit Plan benefit increase on that portion ofparticipant's total accrued benefit that is assigned to Alternate Payee by this Order. To the extent that the benefit increase is not directly related to the Participant's accrued benefit, such as a flat benefit amount, then the Alternate Payee shall get that percentage of a pro rata portion ofthe increase based on the accrued benefit subject to this Order divided by the Participant's total Defined Benefit Plan accrued benefit. 5. Alternate Payee is hereby assigned percent ofparticipant's account balances attributable to covered employment under the Defined Contribution Plan as of. To the extent the account balance cannot be determined for a partial period, the account balance for a n1id-period date will be determined by multiplying the contributions allocated to the Participant's account for employn1ent during the period, til11es the number of days in that period included in the assignment divided by the nulnber ofdays in the con1plete period. The amount assigned to Alternate Payee shall be separately accounted for and shall be increased or decreased by its pro rata share ofthe Participant's account's earnings or losses through the last valuation date on or immediately preceding the separation ofalternate Payee's accounts
9 6. Alternate Payee may elect to have the benefits assigned under paragraphs 4 and 5 paid in any form in which benefits may be paid under the respective Plan to a participant, except a joint and survivor annuity with respect to Alternate Payee and a subsequent spouse. 7. On advance applicati~n in accordance with the Defined Benefit Plan's procedures, Alternate Payee may elect to receive or to begin receiving benefits under the Defined Benefit Plan on the first day ofany month on or after the date on which Participant reaches or would have reached the earlier ofthe earliest retirement age under the Defined Benefit Plan or the date provided in Code Section 414(p)(4)(B). Alternate Payee may not elect to begin receiving the Defined Benefit Plan benefits assigned under paragraph 4 solely because Participant is receiving auxiliary disability benefits under the Defined Benefit Plan as defined in Treasury Regulation laol(a)-20, Q&A-I0(c). 8. On advance application in accordance with the Defined Contribution Plan's procedures, Alternate Payee may elect to receive or to begin receiving benefits under the Defined Contribution Plan on the first day ofany month on or after the earliest ofthe date provided under the Defined Contribution Plan or the date on which Participant reaches or would have reached the early retirement age provided in Code Section 414(p)(4)(B). 9. If, pursuant to paragraph 7, Alternate Payee elects to begin receiving the Defined Benefit Plan benefits assigned under paragraph 4 before Participant retires, Alternate Payee's share ofthe accrued benefit shall be calculated as ifparticipant had retired on the date on which the payment is to begin (but taking into account only the present value ofthe benefits actually accrued, and not taking into account the present value ofany employer subsidy for early retireluent). IfPmiicipant subsequently retires and receives an early retirement subsidy under the
10 Defined Benefit Plan, Alternate Payee shall begin receiving that subsidy on the assigned benefit from participant's retirement date. IfParticipant retires before or at the same time as Alternate Payee and receives an early retirement subsidy, Alternate Payee shall receive that subsidy on the assigned benefit beginning on Alternate Payee's benefit con1mencement date. 10. IfParticipant begins receiving auxiliary disability benefits under the Defined Benefit Plan before Alternate Payee begins receiving benefits pursuant to paragraph 7, Participant's disability benefits shall be determined without regard to the amount assigned to Alternate Payee in paragraph 4. IfAlternate Payee subsequently begins receiving benefits under the Defined Benefit Plan pursuant to paragraph 7, Participant's disability benefits shall be reduced to reflect the portion ofthe accrued normal retirement benefit assigned to Alternate Payee in paragraph IfParticipant dies before his or her am1uity starting date (as defined in Code Section 417( )(2)), and before Alternate Payee's mmuity starting date, Alternate Payee shall be treated as a surviving spouse ofparticipant for purposes ofthe qualified preretirement survivor mmuity requirements ofcode Sections 401 (a)(l1) and 417, with respect to 100 percent ofparticipant's accrued benefits under the Defined Benefit Plan during the period for which benefits are assigned in paragraph 4. To the extent that Alten1ate Payee is treated as Participant's surviving spouse, any actual spouse ofparticipant shall not be treated as the surviving spouse. If, as a result ofthis paragraph, more than one individual is to be treated as a surviving spouse ofparticipant, the total alnount to be paid in a qualified preretirement survivor annuity under the Defined Benefit Plan may not exceed the amount that would be paid ifthere were only one surviving spouse
11 12. IfParticipant dies before his or her annuity starting date (as defined in Code Section 417( )(2)), and before Alternate Payee's annuity starting date, Alternate Payee shall be treated as having a separate interest in the portion ofparticipant's account balances under the Defined Contribution Plan assigned to Alternate Payee under paragraph 5 and Alternate Payee's separate interest shall not be affected by the Participant's death. No other spouse ofparticipant shall have any interest in the Alternate Payee's separate interest. 13. IfAlternate Payee dies before his or her annuity starting date (as defined in Code Section 417(f)(2)) and no death benefit is payable under the Defined Benefit Plan on Alternate Payee's benefit to anyone else, the Defined Benefit Plan benefits assigned to Alternate Payee under paragraph 4 ofthis Order shall revert to Participant. 14. IfAlternate Payee dies before his or her annuity starting date (as defined in Code Section 417(f)(2)), the portion ofparticipant's Defined Contribution Plan account balances assigned to the Alternate Payee under paragraph 5 ofthis Order shall be payable to the Alternate Payee's beneficiaries pursuant to the tenns ofthe Defined Contribution Plan as ifthe Alternate Payee was a participant, except the qualified preretirelnent survivor annuity rule shall not apply. 15. Benefits payable subject to this Order shall be adjusted so that the Defined Benefit Plan is not required to provide increased benefits, determined on the basis of actuarial value. 16. The assignment made by this Order shall continue to apply ifthe Defined Benefit Plan is tenninated with benefits guaranteed by the Pension Benefit Guaranty Corporation ("PBGC"). The Alternate Payee will share in the benefit guaranteed by the PBGC on the assigned benefit to the same extent and in the same ratio as the Participant
12 17. It is intended that this Order be a qualified domestic relations order under Code Section 414(p), with respect to both Plans, and the provisions hereof shall be administered and interpreted in conformity with that section. 18. The court retains jurisdiction to amend this ai-der for purposes of establishing or maintaining its qualification as a qualified domestic relations order under Code Section 414(p)
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