Defined Contribution Participants Notice: Filing for a Determination Letter

SOUTHERN CALIFORNIA IBEW-DEFINED CONTRIBUTION PLAN
NOTICE TO INTERESTED PARTIES

1. Notice to: All Employees eligible to participate in the Southern California IBEW-NECA Defined Contribution Plan
2. Plan Name: Southern California IBEW-NECA Defined Contribution Plan
   Plan Number: 002
3. Plan Administrator:
   Board of Trustees Southern California IBEW-NECA Defined Contribution Plan
   6023 Garfield Ave.
   City of Commerce, CA 90040-3608
4. Plan Sponsor/Applicant: Board of Trustees Southern California IBEW-NECA Pension Plan
   
   EIN: 95-0079082
5. An application is to be made with the EP Determinations, Internal Revenue Service at P.O. Box 192 Covington, Kentucky 41012-0192 for an advance determination as to whether the Southern California IBEW-NECA Defined Contribution Plan meets the qualification requirements of Section 401 of the Internal Revenue Code of 1986, with respect to the Plan's request for a new determination letter.
6. The employees eligible to participate under the plan are all employees working in covered employment with a contributing employer.
7. The Internal Revenue Service has previously issued a determination letter with respect to the qualification of this plan.
8. You have the right to submit to EP Determinations, at the above address, either individually or jointly with other interested parties, your comments as to whether this plan meets the qualification requirements of the Internal Revenue Code. You may instead, individually or jointly with other interested parties, request the Department of Labor to submit, on your behalf, comments to EP Determinations regarding qualification of the plan. If the Department declines to comment on all or some of the matters you raise, you may, individually, or jointly if your request was made to the Department jointly, submit your comments on these matters directly to EP Determinations.
9. The Department of Labor may not comment on behalf of interested parties unless requested to do so by the lesser of 10 employees or 10 percent of the employees who qualify as interested parties. The number of persons needed for the Department to comment with respect to this plan is 8. If you request the Department to comment, your request must be in writing and must specify the matters upon which comments are requested, and must also include:
   
   1. the information contained in items 2 and 3 of this Notice; and
   2. the number of persons needed for the Department to comment.
      
      A request to the Department to comment should be addressed as follows:
      
      Deputy Assistant Secretary
      Employee Benefits Security Administration
      U.S. Department of Labor
      200 Constitution Avenue, N.W.
      Washington, D.C. 20216
      Attention: 3001 Comment Request
10. Comments by you to EP Determinations must be in writing and received by them on or before 45 days after the application date of January 31, 2011. However, if there are matters that you request the Department of Labor to comment upon on your behalf, and the Department declines, you may submit comments on these matters to EP Determinations to be received by them within 15 days from the time the Department notifies you that it will not comment on a particular matter, or by 45 days after the application date, whichever is later, but not later than 60 days after the application date. A request to the Department to comment on your behalf must be received by it on or before 15 days after the application date if you wish to preserve your right to comment on a matter upon which the Department declines to comment, or by 25 days after the application date if you wish to waive the right.
11. Detailed instructions regarding the requirements for notification of interested parties may be found in Sections 17 and 18 of Rev. Proc. 2006-6. Additional information concerning this application (including, where applicable, an updated copy of the plan and related trust; the application for determination; any additional documents dealing with the application that have been submitted to the IRS and copies of Section 17 of the Rev. Proc. 2006-6 are available at the office of the Plan Administrator during the hours of 9am to 5pm for inspection and copying.

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