Managing Employee Contributions & Benefits

Southern California Pipe Trades Managing Employee Contributions & Benefits A GUIDE FOR EMPLOYERS Southern California Pipe Trades Administrative Corporation 501 Shatto Place, 5th Floor, Los Angeles, CA 90020 www.scptac.org (800) 5957473 (213) 3830725

Table of Contents Introduction 5 How it works 6 Southern California Pipe Trades Administrative Corporation 7 Types of Agreements 8 Benefits and Contributions 9 SCPT Health & Welfare Fund 9 SCPT Retirement Fund 10 SCPT Defined Contribution Fund 11 SCPT Vacation & Holiday Fund 12 SCPT Christmas Bonus Fund 13 Making Contributions for the first time 14 Reporting & Making Contributions 15 How to use the Contribution Reports 16 How to use the 401(k)only Contribution Reports 17 How Benefits affect your Payroll 18 Important things to know about Delinquent Contributions Delinquent Contributions 19 General Policies & Procedures 20 Frequently Asked Questions 21 Contacts Southern California Pipe Trades Administrative Corporation 22 District Council #16 & Local Unions 23 Funds, Trusts & Associations 24

Introduction To s participating in the Southern California Pipe Trades Funds: We are pleased to provide you with an introduction on how to manage your contributions under the Collective Barganing Agreement between you and Southern California Pipe Trades District Council #16. This booklet will help you understand how your Contributions are distributed to various entities to provide your employees and their families important benefits and to support our industry. This booklet also contains a summary of benefits provided through the Southern California Pipe Trades Admnistrative Corporation (SCPTAC). You will also learn how to accurately prepare and submit Contribution Reports and make payments due to SCPTAC. Sincerely, Southern California Pipe Trades Administrative Corporation 5

Local #78 How it works. Local #114 LABOR MANAGEMENT Local #230 Local #250 Local #345 Local #364 Local #398 Local #403 Local #460 Local #484 District Council #16 Organization that governs Southern California for the United Association of Journeyman and Apprentices of the Plumbing and Pipefitting Industry of the US and Canada (AFLCIO) also known as the U.A. Collective Bargaining Agreeement (CBA) CPMCA, ARCA/MCA, CLIC, or Independent Most employers are represented by an employer organization such as CPMCA, CLIC or ARCA/MCA Local #494 Local #582 Local #761 Providing Benefits, Training and Industry Advancement SCPT Board of Trustees Representatives from the Local Unions and s governing the following Funds: (1) SCPT Retirement Fund, (2) SCPT Health & Welfare Fund, (3) SCPT Vacation & Holiday Fund, (4) SCPT Defined Contribution Fund, and (5) SCPT Christmas Bonus Fund Plumbers & Pipefitters National Pension Fund (NPF) Contributions due to the NPF are also collected by SCPTAC. The NPF provides retirement benefits that are paid for by s who make contributions on behalf of their employees on a perhour basis. For more detailed information refer to the NPF website at http://www.ppnpf.org/. Piping Industry Progress Education & Trust Fund (PIPE) A LaborManagement cooperation committee and trust fund for the unionized plumbing, piping and HVACR industries in Southern California. s make contributions for every hour worked by the Employees and remit the contributions to SCPT monthly. Training The Apprentice and Journeyman Training Trust Fund and the Joint Journeyman Training Center provides training in the installation, service, repair and maintenance in a wide range of industrial and residential environments. s make contributions for every hour worked by the employees and remit the contributions to SCPT monthly. Other Entities Contributions are also collected to fund the associations that represent s, for Union dues, and other entities. Southern California Pipe Trades Administrative Corporation (SCPTAC) SCPTAC or the Fund Office, administers benefits under the terms of the Collective Bargaining Agreement and the direction of the Board of Trustees. 6

Southern California Pipe Trades Administrative Corporation Collective Bargaining Agreement (CBA) A labor contract between employer(s) and union(s) that results from the process of negotiation between representatives of the union and an employer or employers organization regarding terms and conditions of employment such as wages, benefits, working conditions, etc.. The Southern California Pipe Trades Administrative Corporation (SCPTAC) or the Fund Office, administers benefits for your employees under the terms of the Collective Bargaining Agreements (CBAs) between s and District Council #16 of the United Association of Journeyman and Apprentices of the Plumbing and Pipe Fitting Industry of the United States and Canada AFLCIO. Representative(s) of the (s) and Union negotiate. The two parties agree to the terms and conditions of employment. The two parties sign the Collective Bargaining Agreement. As a result of signing the Collective Bargaining Agreement (CBA), s agree to provide benefits to covered employees by making contributions to various entities through SCPTAC. WHAT IS DISTRICT COUNCIL #16? District Council #16 is a labor organization within the United Association of Journeyman & Apprentices of the Plumbing and Pipefitting Industry of the US and Canada (U.A.) and is The United Association (UA) local unions affiliated with District Council #16 are Locals 78, 114, 230, 250, 345, 364, 398, 403, 460, 484, 494, 582 and 761. Employee s union dues are included in the contributions made to SCPTAC composed of local unions in Southern California. THEN... WHAT IS U.A.? The United Association of Journeymen and Apprentices of the Plumbing and Pipe Fitting Industry of the United States and Canada, or "UA" as it is commonly known, is a multicraft union whose members are engaged in the fabrication, installation and servicing of piping systems. 7

Types of Agreements When we refer to the Agreement or Master Agreement (MA), we mean a Collective Bargaining Agreement between a party representing the and a Union representing the Employee. There are a number of different agreements that require payments through SCPTAC. s remit required amount each payroll period to the SCPTAC with the monthly contribution report. CPMCA CPMCA is a trade association of the Mechanical Contracting Industry in Southern California representing members engaged in the installation and service of Heating, Ventilating, Air Conditioning, Plumbing and Piping. CPMCA Agreement Master Agreement between California Plumbing & Mechanical Contractors Association and Southern California Pipe Trades District Council No. 16 of the United Association. CLIC Agreement Master Agreement Between California Landscape and Irrigation Council and Southern California Pipe Trades District Council No. 16 of the United Association. CLIC is a trade association of unionaffiliated landscape and irrigation contractors who operate in Southern California. ARCA/MCA ARCA/MCA is a trade association of the Airconditioning, Refrigeration and Mechanical Contractors of Southern California. ARCA/MCA Agreement Master Agreement between Southern California Mechanical Contractors Association and Southern California Pipe Trades District Council No. 16 of the United Association. Independent Agreement Master Agreement between Southern California Contractors and Southern California Pipe Trades District Council No. 16 of the United Association. Project Agreements A Project Agreement is an agreement limited to a single project, for example, a particular school or hospital project. Special Agreements Agreements applied only to certain s. National Agreements Agreements effective nationwide. 8

Benefits & Contributions s provide benefits to their Employees by making contributions to some or all of the following Funds through SCPTAC,. H&W ELIGIBILITY Contributions generally equivalent to 260 hours of work are credited to the Eligibility Bank within 24 consecutive months. Eligibility begins the first day of the second month following the month in which the Eligibility Bank is first credited with the applicable amount. To maintain eligibility, a monthly deduction generally equivalent to 100 hours of work will be deducted from the Eligibility Bank. Eligibility will be terminated if the Eligibility Bank balance falls below the Monthly Deduction amount. SCPT Health & Welfare Fund Making contributions to the Southern California Pipe Trades Health & Welfare Fund will enable the Employee to become a Participant under a Plan that provides Medical, Dental, Vision, Prescription Drug, Weekly Accident and Sickness, and Accidental Death and Dismemberment benefits. Employees become eligible to participate and maintain eligibility in the Plan based on the amount credited to their Eligibility Bank by contributions to the Plan. Employees and their Eligible Dependents will be covered under the Plan beginning the first day of the second month following the month in which the Participant s Eligibility Bank is first credited with an amount generally equivalent to 260 hours of work. Healthcare Expenses Contributions are applied to the month worked, not the month the contribution is received by the Fund Office. Coverage may be delayed or applied retroactively if the contributions are not received when due. Employee Eligible Dependent(s). For more information about the Health & Welfare Plan, please refer to the SCPT Health & Welfare Fund Summary Plan Description booklet or at www.scptac.org. 9

Benefits & Contributions SCPT Retirement Fund The Southern California Pipe Trades Retirement Fund is a defined benefit pension plan. Covered Employees do not make contributions to the Plan and do not have individual accounts in the Fund. The Benefits are paid for by s who make contributions on behalf of their Employees on a perhour basis under a Collective Bargaining Agreement or other Participation Agreement. Employees or Participants in the Plan accumulate credit under the Plan based upon their years of employment covered by the Plan. Qualification for benefits and the amount of those benefits are based upon the Participant s years of service with Contributing s and his or her age at retirement. Benefits are also provided at death or disability for eligible Participants. For more detailed information about the Retirement Plan, please refer to SCPT Retirement Fund Summary Plan Description booklet or at www.scptac.org. 10

Benefits & Contributions All contributions made to the Plan on behalf of the Employee are placed in an Individual account for each Employee. Once an Employee is enrolled in the Plan, he will receive an ID card from the Plan. The Employee must present the ID card to his to show the amount of hourly wages to contribute to the Plan. SCPT Defined Contribution Fund Making Contributions to the Southern California Pipe Trades Defined Contribution Fund provides the Employee with retirement savings that are in addition to the traditional pension benefits and Social Security income. Employees working under a District Council #16 Collective Bargaining Agreement that permits participation, may elect to save a portion of their hourly wage under the terms of the Defined Contribution Plan. 401(k) Contributions are pretax deductions from wages in an hourly amount elected by the Participant. The rate remains in effect until the Participant changes it. The withholds 401(k) Contributions from pay and sends them to SCPTAC, which in turn forwards the contributions to the Plan s recordkeeper. 401(a) Contributions are contributions to the Plan only if required by the Collective Bargaining Agreement. 401(a) Contributions are also known as Contributions and NonElective Contributions. The Collective Bargaining Agreement determines the amount contributed, if any. See Benefits & Payroll for an example. For more detailed information about the Defined Contribution Plan, please refer to the SCPT Defined Contribution Fund Summary Plan Description booklet or at www.scptac.org. 11

Benefits & Contributions Holiday Payment Payment in December. 30% of the Employee Vacation & Holiday individual account balance as of Nov 30th for hours reported through work month of October. Vacation Payment Payment in April. The remaining 70% of the Employee Vacation & Holiday individual account balance of Contributions not already paid for hours reported through work month of October of the previous year. SCPT Vacation & Holiday Fund Making Contributions to the Southern California Pipe Trades Vacation & Holiday Fund provides the Employee with benefits during an Employee s working years, especially for vacation and holiday expenses. The makes Contributions to the Fund on behalf of the employee and the emploee will receive benefits for those Contributions in accordance with the rules and regulations of the Plan. The Plan is designed to automatically pay out to Participants in April and December. 30% of the benefit in December (called the Holiday Payment) and 70% of the benefit in April (called the Vacation Payment.) DECEMBER HOLIDAY APRIL PAYMENT VACATION PAYMENT 70% 30% Vacation & Holiday Fund Employee Payout The Participant can also request one early payment per Calendar Year (called an Interim Withdrawal). Interim Withdrawal For more detailed information about the Vacation & Holiday Plan, please refer to the SCPT Vacation & Holiday Fund Summary Plan Description booklet or at www.scptac.org. Manual payment requested by Employee. One request per calendar year. Employee must submit an Interim Withdrawal Form. 12

Benefits & Contributions SCPT Christmas Bonus Fund The SCPT Christmas Bonus Fund was established to provide an additional December benefit to certain eligible Participants in the SCPT Retirement Fund. Benefits are paid once each year to Participants, or their unmarried Surviving Spouses or Beneficiaries. Contributions are made by s and paid to certain eligible Participants of the SCPT Retirement Fund once each year. The SCPT Christmas Bonus Plan is funded by s signed to a Collective Bargaining Agreement that requires contributions to the Fund. For more detailed information on enrolling in the Christmas Bonus Plan please refer to the SCPT Christmas Bonus Fund Summary Plan Description booklet or at www.scptac.org. 13

Making Contributions for the first time You may choose to report with paper forms that are mailed to you monthly or you may request Excel spreadsheet forms that do the calculations for you. New? First time s will receive Reporting Forms with the contribution rates that SCPTAC received from DC#16. s also receive a dispatch slip from the Local Union with every new employee. The dispatch slip should have the agreement name, job class, wage rate and a summary of fringe benefits. The Local Union and/or Association will inform s of changes in wages and contribution rates. PAPER FORMS When SCPTAC receives information concerning a new Signatory from District Council #16, blank paper report forms will automatically be generated and mailed to the for all applicable agreements and job classes associated with the. Once an returns a completed form to SCPTAC, reports will automatically be generated in subsequent months preprinted with the names and job classes of the employees you reported for the previous month. You may then add names and social security numbers of new employees and/or delete terminated employees. EXCEL FORMS s may also request from SCPTAC an Excel workbook containing all applicable Contribution Report forms. Contact Local Union for: questions regarding wages or dues. dispatch slip (The Local Union is responsible for dispatching the employees. The dispatch slip shows the employee s job class and information regarding the fringe benefit deductions.) If you do not receive the Excel forms and would like to use them to report, please contact the Compliance Department at (800) 5957473. You may also send an email request to Lorraine at lclayton@scptac.org. TIP! When using Excel Contribution Report Forms, only fill in the areas that are shaded in blue. Excel will automatically calculate the total amounts due for that form. Add all the total amounts due for all job classes you are reporting for total payment due to SCPTAC. Only one check made payable to SCPTAC needs to be remitted for the total amount due. (See page 16 & 17) 14

Reporting & Making Contributions SCPTAC collects contributions from employers who are signatory to a CBA with District Council#16. Contributions & ECRs DUE Contributions are due and payable on the 10th day of each month covering the hours worked by each employee through the last payroll period of the prior month. 10th Each must also submit an Contribution Report (ECR) with the contributions. ECRs must be submitted regardless of whether the has any employees for that work month. EMPLOYER CONTRIBUTION REPORT (ECR) There are two types of Contribution Reports (ECRs): 1) ECR for monthly fringe benefit contributions (e.g. Health & Welfare, Retirement, Vacation, Christmas Bonus, Defined Contribution Fund 401(a), etc.); and 2) ECR for Defined Contribution Fund Employee Deferrals (401(k) contributions). 401 (k) must be reported separately from other contributions and per Department of Labor regulations must be forwarded at the earliest date on which the monies can reasonably be segregated from the employer s general assets. SCPTAC automatically generates monthly reports preprinted with the names and job classes of the employees reported for the previous month. You may add names and social security numbers of new employees and/or delete terminated employees. Whether or not you receive monthly report forms, you are still obligated to make your contributions timely. All ECRs are also available as Microsoft Excel spreadsheets. s may be signed to multiple agreements. If we believe you have reported incorrectly, we will send you overage or shortage notices. 15

How to use the Contribution Reports (Excel) 2 1 4 SOUTHERN CALIFORNIA PIPE TRADES ADMINISTRATIVE CORPORATION EMPLOYER CONTRIBUTION REPORT Name & Address For Hours Worked: MAY 2007 Make Check Payable To: Month Year Southern California Pipe Trades Admin Corp TOOL TIME PLUMBING **Due by the 15th of the Following Month** 3 P.O. BOX 512662 98765 MAIN STREET Los Angeles, CA 900510662 PASADENA, CA 91105 Check #: 12345 Check Date: 06/08/07 Prepared By: Jill Taylor Page 1 of 10 For Payroll Periods Ending: Approved By: Tim Taylor #: 999 Agreement: 300N8 3 Date: 06/10/07 SubCode: CPMCA Agreement Extension Job Class: PHPJ Journeyman Vacation & Holiday Rates These rates are valid through 2.980 4.470 4.470 December 2007 SOCIAL HOME HOURS WORKED AT: TOTAL Calculated V&H SECURITY EMPLOYEE NAME LOCAL STRAIGHT OVER DOUBLE HOURS Minimum per HOURLY CONTRIBUTION AMOUNT NUMBER (LAST, FIRST) # TIME TIME TIME WORKED V&H Payroll RATES DUE Totals for this Job Class: 120.00 6.50 0.00 126.50 $ 386.67 $ 7 555123456 Borland, Al 78 16.00 0.50 16.50 $ 49.92 V&H & U.A. PAC 2.98 $ 386.67 666654321 Keppert, Heidi 582 24.00 3.00 27.00 $ 84.93 H&W 5.77 $ 729.92 554987654 Taylor, Mark 582 16.00 0.50 16.50 $ 49.92 PENSION 5.37 $ 679.32 553998888 Taylor, Randy 78 16.00 2.00 18.00 $ 56.62 RXMAS 0.50 $ 63.25 665123456 Wilson, Wilson Jr. 78 48.00 0.50 48.50 $ 145.28 A&J 0.97 $ 122.72 0.00 $ PIPE 0.25 $ 31.64 0.00 $ DC 16 0.54 $ 68.31 0.00 $ CPMCA 0.20 $ 25.30 0.00 $ NPF 2.50 $ 316.25 0.00 $ ITF 0.05 $ 6.34 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ TOTAL DUE: $ 2,429.72 0.00 $ 0.00 $ 9 8 5 6 16 1 2 3 4 Identify Job Class & Agreement. Employees covered under different agreements and/or job classes must be reported seperately. Examples of different job classes PreApprentice, Apprentice 1, Apprentice 2, Journeyman, Foreman, General Foreman and etc. Enter Information. List Name, Address and Number. Enter Work Period. Indicate the work month and payroll period. Enter Employee Information. List Employee Social Security Number, name, local union and hours worked for period. (If any rates are based upon wages, you must also report Gross Wages for the period.) 5 6 7 8 9 Amount Due. Total hours worked and amount due will automatically be calculated by the Excel spreadsheet. Make sure the agreement number and job class are correct. Total Due. The total amount due to SCPTAC for this agreement and job class will also be automatically calculated by the Excel spreadsheet. Issue Check. Add all Total Due amounts for all Contribution Reports for the month. Issue check and indicate check date and number. Issue check payable to Southern California Pipe Trades Administrative Corporation. Initial and Date Reports. Send report and payments. Send reports and payments to P.O. Box 512662, Los Angeles, CA 900510662. Send correspondence to SCPTAC, Compliance Department, 501 Shatto Place, Los Angeles, CA 90020.

How to use the 401(K) Only Contribution Reports (Excel) 2 1 4I SOUTHERN CALIFORNIA PIPE TRADES ADMINISTRATIVE CORPORATION EMPLOYER CONTRIBUTION REPORT Name & Address Make Check Payable To: 401(K) ONLY Southern California Pipe Trades Admin Corp TOOL TIME PLUMBING P.O. BOX 512662 98765 MAIN STREET Los Angeles, CA 900510662 PASADENA, CA 91105 For Hours Worked: Prepared By: JILL TAYLOR 06/01/07 thru 06/29/07 MM/DD/YY MM/DD/YY 3 Approved By: TIM TAYLOR #: 999 Agreement: ONLYK Date: 06/10/07 SubCode: 401K for Plumb/Pipe Check # 12346 Chk Date: 06/08/07 Job Class: 401K J Page 1 of 5 SOCIAL HOME HOURS WORKED AT: TOTAL SECURITY EMPLOYEE NAME LOCAL STRAIGHT OVER DOUBLE HOURS 401 (K) AMOUNT NUMBER (LAST, FIRST) # TIME TIME TIME WORKED RATE DUE T otals for this Job Class: 88.00 4.00 0.00 92.00 $ 555123456 Borland, Al 78 16.00 0.50 16.50 $ 5.00 $ 83.75 666654321 Keppert, Heidi 582 24.00 3.00 27.00 $ 3.50 $ 99.75 665123456 Wilson, Wilson Jr. 78 48.00 0.50 48.50 $ 10.00 $ 487.50 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ $ 0.00 $ $ 6 671.00 8 7 5 1 One Report for ALL 401(K) Contributions. Employees covered under different agreements and/or job classes may be reported on the same form. 5 Amount Due. Total hours worked and amount due will automatically be calculated by the Excel spreadsheet. 2 Enter Information. List Name, Address and Number. Total Due. The total amount due to SCPTAC for this agreement will also be automatically calculated by the Excel spreadsheet. 3 4 Enter Work Period. Indicate the work month and payroll period. Enter Employee Information. List Employee Social Security Number, name, local union and hours worked for period. Indicate whether if deferral was only deducted for part of the month. 6 7 Issue Check. Add all Total Due amounts for all Contribution Reports for the month. Issue check payable to Southern California Pipe Trades Administrative Corporation and indicate check date and number. Initial and Date Reports. 8 Send report and payments. Send reports and payments to P.O. Box 512662, Los Angeles, CA 900510662. Send correspondence to SCPTAC, Compliance Department, 501 Shatto Place, Los Angeles, CA 90020. 17

How Benefits affect your Payroll What amounts should be included in taxable wages? Nonwage Contributions All contributions (except for Union Dues, Vacation & Holiday, and 401(k) deferrals) due to the SCPTAC are Contributions and should not be included when doing Payroll. Union Dues Dues should be withheld from Net Pay and paid to the SCPTAC. Vacation & Holiday V&H amount should be added to Gross Wages, taxed, and then withheld from Net Pay and paid to the SCPTAC. 401(k) 401(k) deferrals are a BEFORE TAX deduction from Gross Wages. Example of Employee Payroll: (This is an example only. Please consult your tax advisor on payroll deductions. The rates for your employees may differ. If your employee worked overtime, then the overtime generally applies to both wages and V&H) Start with: Wages 40 hours @ 26.83 $1,073.20 Add: V&H 40 hours @ 2.98 $ 119.20 Subtract: 401(k) 40 hours @ 2.00 ($ 80.00) Result is Taxable Wages: $1,112.40 Subtract: Taxes (must calculate) ($ 200.00) Subtract: V&H 40 hours @ 2.98 ($ 119.20) Subtract: Dues 40 hours @ 0.54 ($ 21.60) Result is Net Pay: $ 771.60 18

Important things to know about Delinquency DELINQUENT CONTRIBUTIONS Delinquent s: Contributions & ERFs DELINQUENT 15th Will be assessed 10% liquidated damages on the contributions owed. Will be assessed a $200 late filing fee if ECRs are not submitted timely Will be assessed 18% interest from date of delinquency until date of payment. Will be assessed additional surcharge liquidated damages (if chronically delinquent) Will be assessed liquidated damages of 20% if a lawsuit is filed, Must also pay lost earnings and government penalties if 401(K) deferrals are delinquent. Contributions are due on the 10th of the month following the work month and are delinquent if reported or paid after 12:00 midnight on the 15th day of the month following the work month. If you are mailing the reports and contributions, they must not be postmarked after the 15th day of the month following the work month. If the 15th falls on a weekend or holiday, the delinquent date will be extended to the next business day. Any employer that fails to pay and report contributions to the Fund Office before the delinquency date, or that issues a nonsufficient funds check, will be considered delinquent. SCPTAC will send a delinquency notice to any employer that fails to report or that reports but does not pay contributions. The last reported employees of the delinquent employer will also be notified. SCPTAC will pursue all collection options until all contributions are paid in full. District Council #16, applicable local unions, the National Pension Fund and the International Training Fund will be notified of delinquent employers. The union will be provided with information about the delinquency, including, but not limited to, information needed to remove the employees from employment with the employer. WAIVER OF LIQUIDATED DAMAGES Liquidated damages and the $200 late fee will be waived automatically once each calendar year provided the employer has not been delinquent in any of the three reporting months preceding the waiver month. The employer must apply for any other waivers of liquidated damages and any waivers of interest in writing. All such written requests will be reviewed and decided by the Joint Delinquency Committee of the Board of Trustees at its quarterly meetings. 19

Important things to know about Delinquency GENERAL POLICIES & PROCEDURES Joint Delinquency Committee: Meets at least quarterly to review the status of all delinquent employers. Keeps minutes of meetings and submits them to the full Board of Trustees Has authority to negotiate any claim or to enter into written settlement agreements with delinquent employers on the terms it deems appropriate. Payroll Audits Periodic audits of contributions will be conducted to test if correct amounts of contributions have been made. If additional contributions are due, liquidated damages, interest and the cost of the audit will be assesed. Audits may be required of any employer at any time. During an audit, it will be necessary for the to provide the following records: 1) Time Cards 7) Collective Bargaining Agreement 2) Certified Payroll records 8) Workers Compensation Forms 3) Payroll registers 9) Current Accounts Payable Listing 4) Quarterly Federal Payroll 10) ECRs submitted to SCPTAC Tax Returns 11) Cash Disbursement Journals 5) Quarterly State Payroll 12) Job Cost Records Tax Returns 13) Forms 1099 and 1096 6) Forms W2 & W3 OWNERS and CORPORATE OFFICERS If an becomes delinquent more than 45 days, even if contributions are made later, Owner(s) and Corporate Officer(s) will permanently lose Health & Welfare coverage. Partial Payment If a partial payment for contributions is received, it will be held until payment in full has been collected. If payment in full is not collected, partial payments will be prorated. Employee Statements The Defined Contribution Fund Recordkeeper sends statements to the employees quarterly. SCPTAC also sends employees a quarterly statement showing hours reported to the Retirement Fund and dollars contributed to the Health & Welfare and Vacation & Holiday Funds. Actions by Counsel Delinquent s may be sued to collect amounts owed, plus liquidated damages, interest, costs, and attorney s fees. 20

Frequently Asked Questions What is a Summary Plan Description? A Summary Plan Description or SPD is a summary of the underlying legal Plan and/or Trust documents which describes the benefits provided by the Southern California Pipe Trades Trust Funds. All Participants receive the SPD when they first become eligible. What is a Quarterly Statement? The Quarterly Statement is a report sent to Employees every three months showing hours credited to the Retirement Fund and contributions made to the Health & Welfare and Vacation & Holiday Funds on behalf of the Employee. A quarterly statement is also sent by the Defined Contribution Fund recordkeeper to Participants in that Fund. What is reciprocity? Reciprocity is the transfer of contributions from the Fund where a Member is working to the Member's Home Local Fund pursuant to the terms of the United Association Reciprocity Agreement. 21

Contacts Southern California Pipe Trades Administrative Corporation Employee Contacts Should your Employees need to contact us, they should call the Fund Office at 18005957473 and choose option 2 for Member Services. Mail Fax Attn: Compliance Department. 501 Shatto Place, 5th Floor, Los Angeles, CA 90020 Compliance & Contribution Reports (213) 3852767 Phone Toll Free : (800) 595 7473 Outside U.S. : (213) 385 6161 Employees choose Option "2" for Members Services. Website www.scptac.org Contact Angela Panomchai, Compliance Manager ext. 291, apanomchai@scptac.org Delinquent Fringe benefit payments and late penalties. Lorraine Clayton, Coordinator ext. 225, lclayton@scptac.org Agreements, corporate officer matters, current status letters and issuing Microsoft Excel spreadsheets. Robyn White, Compliance Coordinator ext. 265, rwhite@scptac.org Agreements, delinquency issues and issuing Microsoft Excel spreadsheets. Maria Iglesias, Delinquency Clerk ext. 232, miglesias@scptac.org Contribution Reports, member pay stub claims. Chang Choi, Contribution Processor ext. 289, chang@scptac.org Correction Notices for overages and shortages. Jessica Martinez, Contribution Processor/Reciprocity Inquiries ext. 264, jmartinez@scptac.org Correction Notices for overages and shortages and Reciprocity Inquiries. Maria Cuellar, Contribution Processor ext. 288, mcuellar@scptac.org Correction Notices for overages and shortages. Lily Heng, Defined Contribution Coordinator ext. 283, lily@scptac.org Defined Contribution 401(a) & 401(k) issues. 22

Contacts DISTRICT COUNCIL #16 & LOCAL UNIONS District Council #16 Sid Stolper, Business Manager 501 Shatto Place, Ste #400, Los Angeles, CA 90020 Phone: (213) 4874262 Fax: (213) 3845619 www.dc16.org/ U.A. Local #78 Gary Cook, Business Manager 1111 West James Wood Blvd., Los Angeles, CA 90015 Phone: (213) 6889090 Fax: (213) 6274624 www.uaplumber78.com/ U.A. Local #114 Dan Foreman, Business Manager 93 Thomas Road, Buellton, CA 93427 Phone: (805) 6881470 Fax: (805) 6887714 U.A. Local #230 Kirk Crosswhite, Business Manager 6313 Nancy Ridge Drive, San Diego, CA 92121 Phone: (858) 5540586 Fax: (858) 5540591 www.unionpipepros.org/ U.A. Local #250 George Vasquez, Business Manager 18355 S. Figueroa Street, Gardena, CA 90248 Phone: (310) 6600035 Fax: (310) 3292465 www.ua250.org U.A. Local #345 Vincent Diaz, Business Manager 1430 Huntington Drive, Duarte, CA 91010 Phone: (626) 3579345 Fax: (626) 3590359 U.A. Local #364 Richard Edwards, Business Manager 223 South Rancho Avenue, Colton, CA 92334 Phone: (909) 8250359 Fax: (909) 8248362 www.ualocal364.org/ U.A. Local #398 Ray Levangie, Business Manager 4959 Palo Verde, Suite 200C, Montclair, CA 91763 Phone: (909) 6252493 Fax: (909) 6264620 U.A. Local #403 Walt French, Business Manager 3710 Broad Street, San Luis Obispo, CA 93401 Phone: (805) 5432416 Fax: (805) 5410251 U.A. Local #460 Mike Rock, Business Manager 6718 Meany Avenue, Bakersfield, CA 93308 Phone: (661) 5894600 Fax: (661) 5893196 U.A. Local #484 Rodney Cobos, Business Manager 1955 North Ventura Avenue, Ventura, CA 93001 Phone: (805) 6436345 Fax: (805) 6430425 U.A. Local #494 Ruben Magana, ~ Business Manager 2740 East Spring Street, Long Beach, CA 90806 Phone: (562) 4904717 Fax: (562) 4904715 U.A. Local #582 Glen Nolte, Business Manager 3904 W. First Street, Santa Ana, CA 92703 Phone: (714) 7755563 Fax: (714) 7757976 www.ualocal582.com U.A. Local #761 Ken Jenkins, Business Manager 1305 North Niagara Street, Burbank, CA 91505 Phone: (818) 8438670 Fax: (818) 8435209 23

Contacts FUNDS, TRUSTS & ASSOCIATIONS AirConditioning & Refrigeration Industry Joint Trust Funds 1380 South Sanderson Avenue, Suite #201, Anaheim CA 92806 Phone: (714) 9176100 Fax: (714) 9176065 www.acrtrust.org Piping Industry Progress and Education Trust (PIPE) 501 Shatto Place, Suite #200, Los Angeles, CA 90020 Phone: (213) 3825255 Fax: (213) 3822501 www.pipe.org Apprentice & Journeyman Training Trust Fund of Southern California 18931 Laurel Park Road, Compton, CA 90220 Phone: (213) 6369871 Fax: (310) 6046046 www.ajtraining.org Joint Journeyman Apprentice Training Center (JJATC) 2220 South Hill Street, Los Angeles, CA 90007 Phone: (213)7470291 Fax: (213) 7475669 www.hvacrtraining.com California Plumbing & Mechanical Contractors Association (CPMCA) 645 West 9th Street, Suite 700, Los Angeles, CA 90015 Phone: (213) 4179177 Fax: (213) 4176180 www.cpmca.org California Landscape & Irrigation Council, Inc. (CLIC) 10061 Riverside Drive, Ste #1028, Toluca Lake, CA 91602 Phone: (866) 4302542 Fax: (866) 4042447 www.cliccontractors.com Airconditioning, Refrigeration and Mechanical Contractors Association of Southern California, Inc. (ARCA/MCA) 3602 Inland Empire Blvd., Suite #B206 Ontario, CA 91764 Phone: (909) 4774515 Fax: (909) 4774516 www.arcamca.org Plumbers & Pipefitters National Pension Fund 103 Oronoco Street, Alexandria, VA 22314 Phone: (703) 7399020 Fax: (703) 7399017 www.ppnpf.com Inland Refrigeration & Air Conditioning Trust Funds 501 Shatto Place, 5th Floor, Los Angeles, CA 90020 Phone: (213) 3856161 Fax: (213) 3830725 www.scptac.org 24