The Board of Trustees of the Southern California IBEW-NECA Pension Trust Fund ("Trust Fund") wishes to amend the Southern California IBEW-NECA Pension Plan ("Plan") as follows:

1. The following sentence shall be added to the end of the definition of "eligible retirement plan" in Article IV Section 4.10 (b):
   
   "For Distributions made on or after July 1, 2008, an Eligible Retirement Plan shall also include a Roth IRA as defined in section 408(a) of the Code."
2. The following sentence shall be added to the end of Article IV Section 4.10(c):
   
   "Effective January 1, 2010, a non spouse beneficiary may receive a distribution in the form of a direct transfer to a Section 408(a) individual retirement account or a Section 408(b) individual retirement annuity but only to the extent permitted by all applicable provisions of the Code and all related regulations."
3. All other terms and conditions of the Plan shall remain in full force and effect.

Executed this 8th day of February, 2010.

Board of Trustees
Southern California IBEW-NECA Pension Trust Fund

By: Signature on File
Chairman

By: Signature on File
Secretary