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IBEW Local 11-LA NECA Active Health Plan
Summary Plan Description (SPD)


AMENDMENT NO. 8
TO THE
SOUTHERN CALIFORNIA IBEW-NECA ACTIVE HEALTH PLAN

Effective January 1, 2005 the penultimate sentence of the first paragraph under the heading Eligible Dependents as found on pages 11 thru 12 of the Active Health Plan is revised to read as follows:

"An eligible dependent includes any stepchild of the Employee who depends upon the Employee for support and lives with the Employee in a regular parent-child relationship and is a dependent of the Employee within the meaning of Internal Revenue Code Section 105 and/or 106."

The foregoing Amendment in no fashion establishes eligibility for stepchildren who were not eligible dependents within the meaning of the Plan prior to the adoption of the Amendment. The Amendment is adopted solely due to the passage of the Working Families Tax Relief Act of 2004 which revised certain provision of Internal Revenue Code Section 152. Following passage of that Act certain stepchildren will no longer qualify as dependents under Internal Revenue Code Section 152 but shall continue to qualify as dependents for purposes of Internal Revenue Code Section 105 and/or 106.

Approved and adopted at the Board Meeting held on May 24, 2005.

BY: Signature on File
Chairman

BY: Signature on File
Secretary