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Plan Document
SOUTHERN CALIFORNIA IBEW-NECA
DEFINED CONTRIBUTION PLAN
PLAN DOCUMENT
(AS AMENDED AND RESTATED EFFECTIVE JULY 1, 2010)
TABLE OF CONTENTS
ARTICLE II - ELIGIBILITY FOR PARTICIPATION
ARTICLE III - INDIVIDUAL ACCOUNTS
- Section 1: Establishment of Individual Account
- Section 2: Individual Account Balance
- Section 3: Valuation of Accounts
- Section 4: Termination of Account
- Section 5: Limitation of Accounts
ARTICLE IV - FORFEITURES AND VESTING
- Section 1: Forfeitures
- Section 2: Allocation of Forfeitures
- Section 3: Vesting
- Section 4: Break in Service
ARTICLE V - PAYMENT OF INDIVIDUAL ACCOUNTS AT RETIREMENT
- Section 1: Normal Retirement Date
- Section 2: Early Retirement Date
- Section 3: Distribution of Benefits on Retirement
- Section 4: Form of Distribution
ARTICLE VI - PAYMENT OF INDIVIDUAL ACCOUNTS ON TERMINATION OF EMPLOYMENT PRIOR TO RETIREMENT
ARTICLE VII - PAYMENT OF INDIVIDUAL ACCOUNTS ON TERMINATION OF EMPLOYMENT DUE TO DISABILITY
- Section 1: Eligibility
- Section 2: Total and Permanent Disability
- Section 3: Distribution of Benefits on Disability
- Section 4: Form of Distribution
ARTICLE VIII - DISTRIBUTION OF INDIVIDUAL ACCOUNTS AT DEATH
- Section 1: Death After Commencement of Distribution
- Section 2: Death Prior to Commencement of Distribution
- Section 3: Form of Payment
- Section 4: Beneficiary
ARTICLE IX - GENERAL PROVISIONS
- Section 1: Administration of Plan by Board of Trustees.
- Section 2: Application for Benefits
- Section 3: Proof to be Furnished
- Section 4: Powers of Trustees
- Section 5: Benefit Payments Generally
- Section 6: Mental Incompetency
- Section 7: Prohibition Against Assignment
- Section 8: Maximum Annual Additions
- Section 9: Limitation on Contributions and Annual Additions
- Section 10: Plan Amendment
- Section 11: Plan Merger or Consolidation
- Section 12: Plan Termination
- Section 13: Claims Review and Appeals Procedure
- Section 14: Quarterly Statements to Participants
- Section 15: Military Service
- Section 16: Acceptance of Rollovers
- Section 17: Directed Rollovers
- Section 18: Type of Plan
ARTICLE XI - TOP HEAVY PROVISIONS
- Section 1: Rule of Application
- Section 2: Top-Heavy Definitions
- Section 3: Compensation Definition and Limitation
- Section 4: Minimum Benefit
- Section 5: Final Average Compensation
- Section 6: Special Vesting Schedule
- Section 7: Maximum Limitation Under Top Heavy Plan
ARTICLE XII - TIERED ANNUITY CONTRIBUTIONS
ARTICLE XIII - PRO-RATA BENEFITS
ARTICLE XIV - TRANSFER AGREEMENT
ARTICLE XV - MINIMUM DISTRIBUTION REQUIREMENTS
- Section 1: General Rules
- Section 2: Time and Manner of Distribution
- Section 3: Required Minimum Distributions During Participant's Lifetime
- Section 4: Required Minimum Distributions After Participant's Death
- Section 5: Definitions
ARTICLE XVI - SIGNATURES OF TRUSTEES