APPENDIX III  

CREDIT FOR MILITARY SERVICE

If a Participant is or was engaged in Military Service during a period covered by applicable federal law governing veteran’s reemployment rights, he may earn Credited Future Service pursuant to Section 1.12, Credited Past Service pursuant to Section 1.13(c) and Vesting Hours pursuant to Section 1.30(d).

As of July 1, 1986, Military Service must occur during the following periods in order for a veteran's reemployment rights to be protected by federal law:

1. December 1, 1941 through December 31, 1946 (the December 31, 1946 ending date is extended to July 26, 1947, for a period of continuous service beginning prior to January 1, 1947),
   
2. June 27, 1950, through January 31, 1955,
   
3. August 5, 1964, through May 7, 1975,
   
4. A maximum of four (4) years of service during 1961 may be recognized for a person recalled to active duty while in reserve status who remains in active service at the request of the government.

The above schedule of dates may be changed from time to time to reflect changes in applicable federal law pertaining to veteran’s reemployment rights.

Effective October 1, 1994, notwithstanding any provision of this Plan to the contrary, contributions, benefits, and service credit with respect to qualified military service will be provided in accordance with §414(u) of the Internal Revenue Code.

Effective June 1, 2002, contributions shall be credited on behalf of a Participant during periods of military service in accordance with Section 1.12 of the Plan at the hourly employer contribution rate for the Southern California IBEW-NECA Pension Plan in effect in the collective bargaining agreement between the IBEW and NECA which governs the jurisdiction of the Participant’s IBEW membership for the month in which the hours are being credited. Contributions shall be credited on behalf of a Non-Bargaining Unit Employee in accordance with the terms of any Non-Bargaining Agreement in effect for the Participant’s last employer prior to the commencement of military service in accordance with the hourly employer contribution rate specified in such Non-Bargaining Agreement for the month in which hours are being credited.

Contributions credited under this Appendix are paid out of Plan assets and are contingent upon satisfaction of the requirements of Sections 1.12 and 1.27(b).