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National Pension FundNational Pension Fund
Summary plan deScriptionjuly 2013 edition
united food & commercial workers international union-industry pension fund
future Service penSion plan
National Pension Fund
1
u n i t e d f o o d
& c o m m e r c i a l
W o r k e r S
i n t e r n a t i o n a l
u n i o n - i n d u S t r y
p e n S i o n f u n d
f u t u r e S e r v i c e
p e n S i o n p l a n
Summary
plan
description
july 2013
edition
p.o. Box 6000
frankfort, illinoiS
60423-6000
312-649-1200
800-531-2385
www.ufcwnpf.org
National Pension Fund
2
este folleto con-
tiene un resumen
en Ingles de sus
derechos del Future
Service Plan bajo el
Fondo de Pensión
Nacional. Si usted
tiene dificultad en
entender parte de
este folleto, llame a
la Fund Office, P.O.
Box 6000, Frankfort,
Illinois 60423-6000.
Las horas de oficina
son de las 8:30 a.m.
a las 4:30 p.m. hora
central. Usted puede
llamar a la Fund
Office al 800-531-
2385 para asistencia.
Una versión del
este folleto escrito
en español esta
disponible sobre la
petición.
only the Board of Trustees is authorized to interpret the Future Service
Plan described in this Summary Plan Description (SPD or booklet). No
Employer, Union or any representative of such is authorized to interpret this
Future Service Plan nor can any such person act as an agent of the Trustees. If
you would like any information regarding this Plan, it will be communicated
in writing, on behalf of the Board of Trustees. Your right to pension benefits
from the United Food & Commercial Workers International Union-Industry
Pension Fund (National Pension Fund) is governed by the Future Service
Plan Document adopted by the Trustees in effect at the time that you left
Covered Employment unless the Plan Document provides otherwise. This
booklet describes the Future Service Plan in general terms, but does not
change or interpret the Future Service Plan. In the event of any inconsistency
between this summary and the Future Service Plan Document, the Future
Service Plan Document will control. The Trustees, from time to time, may
change, amend, or interpret the Future Service Plan Document. If the infor-
mation in this booklet changes, the Fund Office will send you a notice of the
change in accordance with the law.
This booklet is complete and up to date as of July 1, 2013, and replaces and
supersedes any prior SPD. However, since the Trustees change the Future
Service Plan from time to time, you should ask the Fund Office to confirm
that you have the full text of the current description.
To ensure that you receive all information concerning your benefits under
the Plan, be sure to notify the Fund Office immediately of any change in
your current mailing address.
este folleto con-
tiene un resumen
en Ingles de sus
derechos del Future
Service Plan bajo el
Fondo de Pensión
Nacional. Si usted
tiene dificultad en
entender parte de
este folleto, llame a
la Fund Office, P.O.
Box 6000, Frankfort,
Illinois 60423-6000.
Las horas de oficina
son de las 8:30 a.m.
a las 4:30 p.m. hora
central. Usted puede
llamar a la Fund
Office al 800-531-
2385 para asistencia.
Una versión del
este folleto escrito
en español esta
disponible sobre la
petición.
important
National Pension Fund
4
union trustees employer trustees
Anthony M. Perrone, Chairman Walter B. Blake, Secretary
David S. Blitzstein Stephen T. Brown
Kenneth R. Boyd Richard D. Cox
Richard O. Charette Richard A. Manka
William T. McDonough Michele A. MurphyRoger Robinson William M. Vaughn, III
alternate union trustees alternate employer trustees
David P. Fleming Scott M. Henderson
Robert W. Grauvogl Ward R. KraemerRonald M. Petronella Donald G. SchaperJohnny Rodriguez John A. Wagner
Marvin D. Russow
fund administrative manager fund co-counsel
Zenith American Solutions, Inc. Reinhart Boerner Van Deuren s.c.
Slevin & Hart, P.C.
fund co-consultants and fund auditor
co-actuaries Calibre CPA Group, PLLC
The Segal Company
Milliman, Inc.
Board of truSteeS
united food
& commercial
WorkerS
international
union-induStry
penSion fund
future Service
penSion plan
www.ufcwnpf.org
to all covered employees, contributing
employers, participating local unions and
others interested in the future Service plan:
The Board of Trustees of the National
Pension Fund is pleased to present this revised
Summary Plan Description, which outlines
features of the Future Service Plan as of July 1,
2013. Please keep this booklet in a safe place
for future reference.
This Summary Plan Description generally
explains the rules that apply if you have worked
in Covered Employment on or after July 1,
2013. If you have not worked in Covered
Employment on or after July 1, 2013, your
right to receive a pension, amounts you may
be entitled to receive, and benefit options
available to you, will be determined by the
provisions of the Plan in effect at the time
you left Covered Employment. Contact the
Fund Office for information about the Plan
and benefits in place before July 1, 2013.
The Trustees recognize the past years
of cooperation by covered Employees,
contributing Employers, and participating
Local Unions who have made it possible to
provide the pension benefits described in this
booklet. Continued efforts on our part, and
yours, will bring additional financial security to
more people covered by the Future Service
Plan for many years to come.
Sincerely,
Board of trustees
Board of truSteeS National Pension Fund
6
Highlights of the
Future Service Plan 1
Words With Special Meanings 3
Participation 5
Years of Vesting Service 7
Pension Credit 9
Appropriate Unit
Contribution Rates (AUCRs) 11
Loss of Credited Service 12
Reciprocity Agreements 15
Normal Retirement Pension 16
Early Retirement Pension 20
Benefit Commencement 25
Deferred Vested Pension 26
Disability Pension 28
Forms of Pension Payment 31
Explanation of Forms of
Pension Payment 33
Surviving Spouse Benefits
Before Pension Benefits Begin 39
Applying for a Pension 42
Appeal Procedure 45
Circumstances Causing
Loss of Benefits 47
Prohibited Employment
During Retirement 49
Questions and Answers 52
Important Facts About the
Future Service Plan 54
Statement of ERISA Rights 58
Appendix A —
Participating Plans 61
Appendix B —
Reciprocity Agreements 62
Appendix C —
Appropriate Unit Contribution
Rates (AUCRs) 64
Appendix D —
Closed Bargaining Groups 90
taBle of contentS
National Pension Fund
future Service plan History
The Future Service Plan described in this booklet
generally applies to Employees who have Covered
Employment under the Future Service Plan, which
became effective July 1, 1984. This booklet describes
the Future Service Plan as amended by the Trustees
through July 1, 2013. The benefits for service under
the National Pension Fund before July 1, 1984 are
determined under the terms of the Prior Plan. The
Prior Plan is described in other booklets that you
may obtain by contacting the Fund Office.
How the future Service plan Works
The Future Service Plan pays benefits only for
years of service after June 30, 1984, for which
Employer contributions are required to be paid to
the Future Service Plan. For this reason, generally
higher pension benefits are paid for service after
June 30, 1984. Unlike the Prior Plan, which consist-
ed of a basic benefit for the basic contribution and,
for some Local Unions, a supplemental benefit, the
Future Service Plan pays only one benefit.
As of September 1, 2005, the Future Service Plan
changed the provisions used to calculate benefits.
Separate provisions apply for Participants in the Plan
prior to September 1, 2005, as well as for those first
eligible to participate on or after September 1, 2005.
In addition, Participants with a first contribution date
on or after September 1, 2009 are subject to different
benefit accrual rates for their first ten years of partici-
pation. See page 17 for more information.
relationship of the prior plan to the future Service plan
You should understand the following about the
relationship of the benefits under the Prior Plan
and the Future Service Plan:
n The Prior Plan provided a pension benefit based
on all your years of Pension Credit earned
before July 1, 1984, including years before par-
ticipation in the Prior Plan (Past Service). In
addition, benefit improvements made under the
Prior Plan may have applied to all of your Pen-
sion Credit, including years for which no con-
tributions were required (Past Service). Future
Service Plan benefits are determined only under
the rules of the Future Service Plan.
n The Future Service Plan pays benefits only
for years of service after June 30, 1984, for
which contributions are required to be paid to
the Future Service Plan. Contributions to the
Future Service Plan provide a benefit for the
year the contribution is required to be paid.
Because Future Service Plan contributions gen-
erally do not fund benefits earned in prior years,
they can be used to provide higher annual ben-
efits for Future Service Plan Participants.
n The Prior Plan rules are separate from the
Future Service Plan rules, and benefits under
each plan are determined separately based
upon the rules of each Plan and the service
earned under that Plan. The benefits under
each Plan are then combined for purposes of
determining the total pension benefit provided
by the National Pension Fund. If your Annu-
ity Starting Date is on or after January 1, 2001,
there is no maximum limit on combined Future
Service or Prior Plan Pension Credit applied to
calculate a benefit; however, in no event can any
participant receive credit for more than 35 years
under the Prior Plan. You may accrue any num-
ber of additional years of Pension Credit under
the Future Service Plan.
1
HigHligHtS of tHe future Service plan
distinction Between participating plans and
relationship of participating plans to future
Service plan
A Participating Plan is a plan that either merged into
the National Pension Fund or adopted the Future
Service Plan. Please see Appendix A (page 61) for
a list of the Participating Plans as of July 1, 2013.
Eligibility for benefits under the Future Service Plan,
with the exception of Disability Pension benefits
(see page 28), is determined by combining Vesting
Service under both the merged Participating Plan
and the Future Service Plan. The National Pension
Fund may also agree to recognize Vesting Service
under a Participating Plan that has not merged.
The National Pen sion Fund pays all benefits earned
under the Future Service Plan and a merged Par-
ticipating Plan; bene fits earned before the merger
are determined under the merged Participating Plan
provisions and bene fits earned after the merger are
determined under the Future Service Plan provisions.
The National Pension Fund has no obligation to pay
benefits earned under a Participating Plan that does
not merge into the National Pension Fund.
reciprocity agreements
To help you avoid a Permanent Break in Service,
the National Pension Fund enters into Reciproc-
ity Agreements with certain other UFCW pension
plans to recognize a Participant’s work with an
employer who participates under a different plan.
A Reciprocity Agreement allows the National Pen-
sion Fund to consider your Vesting Service with
other UFCW pension plans in determining your
eligibility for a pension. It also allows your Vest-
ing Service under the National Pension Fund to
be counted toward eligibility for a benefit under
another UFCW pension plan. In both cases, the
other plan must have signed a Reciprocity Agree-
ment with the National Pension Fund.
Reciprocity applies only to eligibility to receive
a benefit (i.e., your Vesting Service, including a
Preretirement Surviving Spouse Benefit); it does
not increase the amount of benefits under the
National Pension Fund or another UFCW pen-
sion plan. Generally, reciprocity will not reinstate
Pension Credit previously cancelled by a Perma-
nent Break in Service. However, for Future Ser-
vice Pension Credit earned after June 30, 1984,
the Plan will recognize credit under the terms of
a Reciprocity Agreement to help prevent you
from incurring a Perma nent Break in Service,
provided your benefits initially go into pay status
after August 23, 1995 or, if later, the date of the
Reciprocity Agreement. See Appendix B (page
62) for a listing of UFCW pension plans that have
a Reciprocity Agreement with the National Pen-
sion Fund as of July 1, 2013.
2
annuity Starting date: The
first day that an annuity is pay-
able or the first day on which
you are entitled to a benefit, if
other than an annuity.
appropriate unit contribution
rate (aucr): This hourly, week-
ly, or monthly con tribution rate
provides a $1.00 monthly benefit.
Appropriate Unit Contribution
Rate is explained on page 11.
Benefit group: Each Employer
is assigned a Benefit Group that
will be used to determine the
Appropriate Unit Contribution
Rate for benefits earned under
the Future Service Plan.
contribution date: The first
day of the month for which any
Employer is required to make
a Contribution on your behalf
under the Future Service Plan.
covered employment:
Employment with an Employer
after June 30, 1984, for which
contributions are required to be
paid to the Future Service Plan
on the Employee’s behalf under
a collective bargaining agree-
ment with a Local Union or a
Participation Agreement with
the Trustees.
employee: A person employed
by an Employer participating
in the Future Service Plan and
on whose behalf the Employer
is required to contribute to the
Future Service Plan.
employer: An Employer
accepted by the Trustees for
participation under the Future
Service Plan that contributes to
the Future Service Plan.
eriSa: The Employee Retirement
Income Security Act of 1974, as
amended. This is a federal law that
regulates pension plans such as the
National Pension Fund.
fund office: The Trustees
employ a firm specializing in the
administration of pension plans,
like the Future Service Plan, to
maintain necessary records and
to process benefits. See page 55
for more information about the
Fund Office. The Fund Office is
also known as the Fund Admin-
istrative Manager.
future Service pension cred-
it: The Pension Credit earned
due to work performed for which
an Employer is required to make
contributions to the Future Ser-
vice Plan. See page 9 for explana-
tion of Minimum Benefit.
future Service plan: The
United Food & Commercial
Workers International Union-
Industry Pension Fund Future
Service Pension Plan (Future
Service Plan) described in this
booklet for benefits earned on or
after July 1, 1984.
Hours of Service: Each hour of
work for which an Employee is
paid or entitled to payment by an
Employer, including certain hours
of back pay. Hours of work for
an Employer outside of Covered
Employment while the Employer
is contributing to the Future Ser-
vice Plan can be counted as Hours
of Service if such Covered and
non-Covered Employment is not
interrupted by a quit, discharge,
or retirement.
local union: A Local Union
affiliated with the United Food
& Commercial Workers Inter-
national Union that has been
accepted as a participating Local
Union in the Future Service Plan
normal retirement date:
Normal Retirement Date is the
later of:
3
throughout this booklet, there are certain words and phrases that are used frequently and that you should know. Several of these words and phrases are defined below.
WordS WitH Special meaningS
n The date the Participant
attains age 65; or
n The Participant’s fifth anni-
versary as a Participant in
the Plan. Years preceding a
Permanent Break in Service
are disregarded in determin-
ing when participation com-
menced.
one-year Break in Service:
A Participant experiences a
One-Year Break in Service if,
before qualifying for a vested
benefit, he or she does not com-
plete at least 435 Hours of Ser-
vice in a Plan Year.
participant: An Employee who
meets the requirements for par-
ticipation under the Future Ser-
vice Plan as described on page 5.
participating plan: A quali-
fied pension plan that adopts the
Future Service Plan to provide
Future Service benefits and has
been accepted and has executed
the documents deemed appro-
priate by the Trustees for par-
ticipation in the Future Service
Plan. Some Participating Plans
have merged into the Future
Service Plan; others simply
adopted the Future Service Plan.
Appendix A (page 61) identifies
these Participating Plans.
pension credit: Service cred-
ited to a Participant under
the Future Service Plan or the
Prior Plan used to determine
the amount of a Participant’s
benefit.
permanent Break in Service:
A Permanent Break in Service
cancels all prior Pension Credit
and Vesting Service. The events
that will cause a Permanent
Break in Service are described
on page 12.
plan year: The 12-month peri-
od beginning July 1 and ending
June 30. All Pension Credit and
years of Vesting Service are cal-
culated based on the Plan Year.
prior plan: The United Food &
Commercial Workers Interna-
tional Union-Industry Pension
Plan in effect on or before June
30, 1984.
trustees: The Board of Trust-
ees of the United Food & Com-
mercial Workers International
Union-Industry Pension Fund.
union: The United Food &
Commercial Workers Interna-
tional Union.
unit Benefit value: The Unit
Benefit Value is the monthly
pension benefit payable as a
Single Life Annuity that the Par-
ticipant earned in a Plan Year.
The Unit Benefit Value is deter-
mined by dividing the contribu-
tion rate by the Appropri ate
Unit Contribution Rate and then
rounding to the nearest $0.25.
vesting Service: A Partici-
pant’s service under the Future
Service Plan, the Prior Plan, or a
Participating Plan that is used to
determine eligibility for a benefit
under the Future Service Plan.
4
participation
When participation Begins
On or After July 1, 1984
You will become a Participant on the first day of
the month following the later of the:
n Date your Employer is required to contribute
on your behalf to the Future Service Plan; or
n The first day of the month following your comple-
tion of 870 Hours of Service with an Employer
in your first 12-consecutive month period of
employment or in any Plan Year after the com-
mencement of your Covered Employment.
Participants in the Prior Plan or Participating Plan
If you are a Participant in the Prior Plan or a Par-
ticipating Plan and have contributions made to the
Future Service Plan without previously experienc-
ing a One-Year Break in Service, you will become
a Participant on the date your Employer is
required to contribute to the Future Service Plan
on your behalf. However, if you are a Participant
under the Prior Plan or a Participating Plan and
had a One-Year Break in Service before having
contributions made to the Future Service Plan, you
will become a Participant based on the provisions
described in the One-Year Break in Service section
or Reinstatement of Participation section.
interruption of participation
If you are not vested in a benefit (see page 7), you
are not a Participant during:
n A period while you are not working for an
Employer;
n A Plan Year in which you do not complete at
least 435 Hours of Service before having earned
a vested benefit under the Future Service Plan
(you incur a One-Year Break in Service); or
n The period that you work in a position for an
Employer for which no contributions are required
to be paid to the Future Service Plan under the
terms of a collective bargaining agreement or a
participation agreement with the Trustees.
reinstatement of participation
No Break in Service
If you resume Covered Employment after your
participation under the Future Service Plan has
been interrupted, and have not incurred a One-
Year Break in Service under the Future Service
Plan, you will again become a Participant as of the
first day of the month in which your Employer is
required to contribute to the Future Service Plan
on your behalf.
One-Year Break in Service
If you resume Covered Employment after incurring a
One-Year Break in Service under the Future Service
Plan, you will again become a Participant in the Future
Service Plan if the following conditions are met:
n You have not incurred a Permanent Break in
Service under the Future Service Plan before
becoming vested; and
n Your Employer’s contribution is for service
within a 12-consecutive month period in which
you complete at least 435 Hours of Service.
the requirements for participation must be met before you can receive any credit toward a benefit from the Future Service Plan. No Future Service Pension Credit can be earned until you become a Participant.
5
Your participation will be reinstated effective as of
the first day of the 12-month period during which
you completed 435 hours for which your Employer
was required to contribute to the Future Service
Plan on your behalf.
Permanent Break in Service
If you experience a Permanent Break in Service
under the Future Service Plan, then you must re-
qualify under the rules for initial participation for
new Employees described in When Participation Begins on page 5. See page 12 for a definition of
Permanent Break in Service.
Minimum Participation
Beginning July 1, 1995, the Trustees established a
minimum benefit for any Employee working with
an Employer in a category of employment covered
by the Employer’s collective bargaining agree-
ments requiring contri butions to the National Pen-
sion Fund, for which the Employee does not earn
Pension Credit under the National Pension Fund
or another pension plan for the same period, or
receive an appropriate matching or other employer
contribution to a defined contribution plan. In
addition, to be eligible for a minimum benefit, the
Employee must meet the minimum age (age 21)
and service requirement (i.e., a year of ser vice,
which is a 12-month period of employment in which
the Employee earns 870 or more Hours of Service,
measured by the first 12 months of employ ment
or anniversaries thereof) of the National Pen sion
Fund. On or after July 1, 1995, if you are such an
Employee, you can earn a minimum benefit for
each subsequent Plan Year you accumulate at least
870 Hours of Service that is not followed by a Per-
manent Break in Service. The benefit will be deter-
mined as if either the contribution rate on your
behalf was $20 per month or, if lower, the lowest
negotiated contribution rate for your geographic
area as of November 30, 1999. In order to receive a
pension, you must meet the Vesting rules described
on page 7.
6
example
John begins working with Employer X on
July 1, 2011 and averages 25 Hours of Ser-
vice per week throughout 2011. He is 22
years old. The collective bargaining agree-
ment with Local Union Y covering John
only requires monthly contributions to the
National Pension Fund for any Employee
working at least 30 hours per week in Cov-
ered Employment. As a result, no contri-
butions are made for John. John does not
participate under another pension plan
with Employer X. John is eligible to begin
participating in the Future Service Plan
on July 1, 2012 and will accrue a minimum
benefit for the year beginning July 1, 2012,
provided he earns at least 870 Hours of
Service during that year.
Becoming a vested participant
When you are a vested Participant, you have
earned a non-forfeitable right to a pension under
the Future Service Plan that cannot be taken away
from you. There are two different ways to become
a vested Participant under the Future Service Plan:
n You must have at least five years of Vesting
Service; or
n You must terminate Covered Employment on
or after your Normal Retirement Date.
earning years of vesting Service
You earn a year of Vesting Service during a Plan
Year if you:
n Are at least age 18; and
n Complete 870 or more Hours of Service during
a period of employment:
� For an Employer that occurs while the
Employer is participating in the Future Ser-
vice Plan, the Prior Plan, or a merged Partici-
pating Plan; or
� In non-covered service with the same
Employer due to a transfer from Covered
Employment where there is no intervening
quit, discharge, or retirement.
Your Hours of Service are not counted for vesting
purposes if those Hours of Service were earned:
n In employment during a period when your
Employer was not participating in the Future
Service Plan, the Prior Plan, or a merged Par-
ticipating Plan; or
n Before a Permanent Break in Service.
You will also earn Vesting Service for periods
spent in military service to the extent required
by federal law, as described on page 9.
If you are an Employee of an Employer that com-
mences participation in the Future Service Plan
on and after July 1, 1997 under one of the existing
Appropriate Unit Contribution Rate groups (listed
in Appendix C starting on page 64; see page 11 for
an explanation of Appropriate Unit Contribution
Rates) and you are employed in Covered Employ-
ment on the date the Employer commences partici-
pation, you can receive one year of past Vesting
Service for periods of service with an Employer
before the Employer’s participation in the Fund
for each year of Vesting Service you earn after the
Employer’s participation in the Fund. However, if
the Employer withdraws and ceases to contribute
within five years of its initial participation date in
the Fund, all Vesting Service before the Employer’s
participation date credited under this “one for one”
special rule is cancelled, except for:
n Pensioners who have already commenced
receiving benefits; or
n The beneficiaries of such pensioners.
counting Service under the prior plan or a participating plan
Years of Vesting Service under the Prior Plan or
a merged Participating Plan will be considered as
years of Vesting Service under the Future Service
Plan as long as the service was not followed by a
Permanent Break in Service.
pension distribution vesting requirements
Vesting is a right to receive some form of benefit
when you leave Covered Employment. If you are
7
yearS of veSting Service
8
vested, you cannot lose your right to your accrued
benefit.
counting Service under
a reciprocity agreement
In determining your Vesting Service, the Future
Service Plan will also count contributory service in
accordance with the terms of a Reciprocity Agree-
ment with another plan, provided that the service
has not been cancelled by a Permanent Break in
Service before the effective date of the Reciprocity
Agreement. However, Future Service Pension Credit
earned after June 30, 1984 that would otherwise be
lost due to a Permanent Break in Service can be
reinstated by credit recognized under the terms of a
Reciprocity Agreement, provided you initially receive
payment of your benefit after August 23, 1995 or, if
later, the date of the Reciprocity Agreement. For
more information on Reciprocity Agreements, see
page 15. Vesting Service will also be recognized for
periods spent in military service to the extent required
by federal law, as described on page 9.
9
earning pension credit
Future Service Pension Credit can be earned only
in full month units. No more than 12 months of
Future Service Pension Credit may be earned in
any Plan Year. Future Service Pension Credit
earned in one Plan Year cannot be carried over to
another Plan Year. Depending on how contribu-
tions are required to be paid on your behalf under
the collective bargaining agreement covering your
Employment, you will earn Future Service Pension
Credit as follows:
n monthly contributions: You will receive one
month of Future Service Pension Credit for
each month an Employer is required to make
contributions to the Future Service Plan on
your behalf.
n Hourly contributions: You will receive one
month of Future Service Pension Credit for
each 170 hours of Covered Employment in a
Plan Year for which an Employer is required to
make contributions to the Future Service Plan
on your behalf, not to exceed 12 months. All
hours of Covered Employment during the Plan
Year are counted.
n Weekly contributions: You will be credited
with 40 hours for each required weekly contri-
bution made on your behalf. All hours of Cov-
ered Employment during the Plan Year are
counted. You will receive one month of Future
Service Pension Credit for each 170 hours of
Covered Employment not to exceed 12 months
during a Plan Year.
maximum pension credit
There is no maximum Pension Credit that can
be used to calculate a benefit under the Future
Service Plan and the Prior Plan combined if you
begin receiving a benefit from the Plan on or after
Janu ary 1, 2001. However, a 35-year maximum
applies to Pension Credit earned under the Prior
Plan (before July 1, 1984). For Annuity Start Dates
before January 1, 2001, a 45-year maximum Pen-
sion Credit limit applied.
earning vesting Service and pension credit during military Service
If you stop working in Covered Employment to
enter military service, you will receive Vesting Ser-
vice and Future Service Pension Credit during that
period in accordance with federal law.
Specifically, the Uniformed Services Employ-
ment and Reemployment Rights Act (USERRA)
provides reemployment rights and benefits and
protection from discrimination to individuals who
performed voluntary or involuntary military ser-
vice in any branch of the uniformed services of
the United States. If you satisfy the conditions for
protection under USERRA, your period of mil itary
service will be treated as Hours of Service for all
purposes under the Plan, including eligibility, vest-
ing, and Pension Credit.
Generally, to be entitled to reemployment rights
and pension benefits under USERRA, you must:
n Be absent from Covered Employment because
of your military service;
future Service Pension Credit determines the amount of your pension benefit under the Future Service Plan. Only Pension Credit earned after June 30, 1984 is recognized under the Future Service Plan.
penSion credit
10
n Give advance notice of your military service to
your Employer, unless notice is prevented by
military necessity or it is otherwise impossible or
unrea sonable to give under the circumstances;
n Be absent due to military service for five years or
less, unless extended service is required as part of
your initial period of obligation or your service is
involuntarily extended, such as during a war;
n Receive an honorable discharge or satisfactorily
complete military service; and
n Re-apply for a job in Covered Employment
within the required time period, as explained
below.
For periods of military service:
n Of less than 31 days or an absence due to a fit-
ness exam, you must report back to Covered
Employment no later than the first regularly
scheduled work period on the first day, after an
eight-hour break, and after time for travel back
home;
n From 31 days to 180 days, you must reapply for
employment within 14 days after military ser-
vice; or
n Over 180 days, you must reapply within 90 days
after completion of military service.
These limits may be extended under the law in
particular circumstances.
death or permanent disability While in military Service
On or after January 1, 2007, if you are
unavailable for reemployment at the times
prescribed by USERRA above due to death
or Total and Permanent Disability while in
military service, the Plan will treat your ser-
vice as if you were reemployed on the day
before your death or disability and then ter-
minated Covered Employment on the date of
your death or disability. This means that you
may receive Hours of Service and Pension
Credit for the period of your military service,
in accordance with law.
11
determining the appropriate unit contribution rate
The Appropriate Unit Contribution Rate is deter-
mined separately for each Benefit Group by an
actuarial calculation based upon the age and ser-
vice of the Employees in the industry in a specific
geographic area. The groups initially participating
under the Future Service Plan were broken down
into 22 geographic areas with a separate Appropri-
ate Unit Contribution Rate for Participants work-
ing in the retail industry, packing industry, and
other industries in each geographic area. In 1994,
the packing and other industries were combined
into one industry across all geographic areas. The
classifications covered by the Future Service Plan
are called Benefit Groups and can be changed by
the Trustees from time to time.
Based on the criteria established by the Trustees, a
group accepted under the Future Service Plan after
June 30, 1984 may be included under one of the
existing Benefit Group Appropriate Unit Contribu-
tion Rates. If it does not fall within one of the exist-
ing groups, it may be given a special Appropriate
Unit Contribution Rate established for that group
based upon its own characteristics.
For Covered Employment between September 1,
2005 and August 31, 2009, the Appropriate Unit
Contribution Rate may be different for Employees
who were Participants before September 1, 2005
versus those who first became Participants on or
after September 1, 2005, for Covered Employment
on or after that date. Effective September 1, 2009,
the Appropriate Unit Contribution Rates were
changed to be the same for all Participants within a
Benefit Group regardless of participation date.
Listings of the Local Unions within each of the geo-
graphic areas and the Appropriate Unit Contribu-
tion Rates for each Benefit Group before and after
September 1, 2005 are shown in Appendix C. If you
would like the Appropriate Unit Contribution Rate
for your Benefit Group, you should either review
Appendix C or contact the Fund Office.
The Appropriate Unit Contribution Rates are
reviewed periodically and have been changed over
the years. Prior benefits to which you may be enti-
tled are unaffected by future changes to the Appro-
priate Unit Contribution Rate.
understanding the concept of the Appropriate Unit Contribution Rates is important in deter-mining your benefit under the Future Service Plan. The Appropriate Unit Contribution Rate is the hourly, weekly, or monthly contribution rate providing each $1.00 in monthly benefits.
example
If the monthly contribution paid on your
behalf is $152.00 and your Benefit Group
has an Appropriate Unit Contribution
Rate of $3.39, then the Unit Benefit
Value earned for a year of Future Ser-
vice Pension Credit at that rate is $44.75
in monthly benefits ($152.00 ÷ $3.39 =
$44.84, rounded to the nearest $0.25).
appropriate unit contriBution rateS (aucrs)
12
The Future Service Plan is designed to provide
retirement benefits to Participants who have many
years of work covered by the Future Service Plan.
If you are absent from Covered Employment for
an extended period before becoming a vested Par-
ticipant, your years of Vesting Service and Pension
Credit may be cancelled for the period before this
absence. These absences are called Breaks in Ser-
vice and there are two different types:
n One-Year Break in Service; and
n Permanent Break in Service.
Once you are vested under the Plan, you cannot
incur a Permanent Break in Service.
one-year Break in Service
A One-Year Break in Service is temporary and can
be repaired. A One-Year Break in Service occurs
in any Plan Year in which you complete less than
435 Hours of Service. If you have a One-Year
Break in Service before becoming vested, you are
no longer a Participant under the Future Service
Plan and your Pension Credit and years of Vesting
Service are temporarily lost.
To repair a One-Year Break in Service and restore
your Pension Credit and years of Vesting Service,
you must become a Participant again before incur-
ring a Permanent Break in Service by completing
435 or more Hours of Service in a 12-consecutive
month period.
permanent Break in Service
If you are not vested, the definition of a Permanent
Break in Service is different depending on when
the Break in Service occurred.
For years of Vesting Service and Pension Credit
that were not cancelled before July 1, 1987, you
have a Permanent Break in Service if the number
of your consecutive One-Year Breaks in Service
exceeds the greater of five years or the number of
your years of Vesting Service.
If you incur a Permanent Break in Service, all of
your Vesting Service and Pension Credit will be
cancelled.
loSS of credited Service
13
example 1
Years of Plan Hours Vesting One-Year Years of Service Service Break
Year 1 1,100 1 0
Year 2 1,400 1 0
Year 3 50 0 1
Year 4 110 0 1
Year 5 90 0 1
Year 6 80 0 1
Year 7 40 0 1
Total 2 5
Carla had two years of Vesting Service
and five-consecutive One-Year Breaks in
Service. Carla has a Permanent Break in
Service at the end of Year 7 that cancels
all Pension Credit and years of Vesting
Service.
If Carla returned to Covered Employ-
ment in Year 7, completed at least 435
Hours of Service, and then had another
One-Year Break in Service in Year 8, her
work record would look like Example 2.
example 2
Years of Plan Hours Vesting One-Year Years of Service Service Break
Year 1 1,100 1 0
Year 2 1,400 1 0
Year 3 50 0 1
Year 4 110 0 1
Year 5 90 0 1
Year 6 80 0 1
Year 7 900 1 0
Year 8 260 0 1
Total 3 1
Under this scenario, Carla’s reinstated
participation, Pension Credit, and years of
Vesting Service were reinstated by return-
ing to Covered Employment and earning
more than 435 hours in Year 7. Because
the number of consecutive One-Year
Breaks in Service as of Year 7 was less than
five, Carla was able to repair the One-Year
Breaks in Service and restore the Pension
Credit and years of Vesting Service. The
total number of One-Year Breaks in Ser-
vice is shown as one because the breaks in
Years 3, 4, 5, and 6 were repaired by the
900 hours earned in Year 7. Carla will not
have a Permanent Break in Service until
the end of Year 12, if no additional Hours
of Service are earned. This is because the
five One-Year Breaks in Service must be
consecutive before there can be a Perma-
nent Break in Service.
Permanent Break in Service Examples
The following examples assume Covered Employment on or after July 1, 1987 and show different scenarios
of when a Permanent Break in Service has occurred.
14
Special rule for participants in the prior plan or a participating plan
If you had at least five years of Vesting Service
credited under the Prior Plan or a Participating
Plan, you will not have a Permanent Break in Ser-
vice under the Future Service Plan until you incur a
Permanent Break in Service under the rules of the
Prior Plan or Participating Plan or under the rules
of the Future Service Plan, whichever happens
later. In addition, Vesting Service accumulated
under the rules of the Prior Plan or merged Par-
ticipating Plan counts as Vesting Service under the
Future Service Plan.
Special rule for maternity/paternity absence
You will not have a One-Year Break in Service if
you are absent from work because of a maternity or
paternity leave. The Plan will credit hours that you
would have accrued had you not gone on maternity
or paternity leave, up to a maximum of 435 hours.
You may be required to provide documentation
to confirm the purpose and number of days of
the absence. A maternity or paternity leave is an
absence from work due to pregnancy, birth of a
child, adoption (including placement for adoption)
of a child, or care of a child after birth, adoption, or
placement for adoption. This special rule applies to
maternity/paternity absences that begin after June
30, 1987.
Special rule for leave of absence
under family and medical leave act
Effective August 1, 1993, any leave of absence
granted by your Employer (up to 12 weeks) under
the Family and Medical Leave Act will not count
toward a Break in Service.
Special rule for participants
covered by reciprocity agreement
In determining whether you have a Break in
Service, the Future Service Plan will count ser-
vice under another plan with which the Future
Service Plan has a Reciprocity Agreement. To
be counted, the service under the Future Service
Plan must not have been cancelled by a Perma-
nent Break in Ser vice before July 1, 1984. This is
discussed further under the section titled Counting Service Under a Reciprocity Agreement on page 8.
15
The Future Service Plan has entered into Reciproc-
ity Agreements with other UFCW local plans. Each
plan signing a Reciprocity Agreement agrees that
contributory service earned under the rules of the
other plan may be counted for purposes of vest-
ing. For a list of these plans as of July 1, 2013, see
Appendix B (page 62).
rules governing reciprocity agreements
n Future Service Pension Credit earned after
June 30, 1984 that would otherwise be lost due
to a Permanent Break in Service can be rein-
stated by credit recognized under the terms of
a Reciprocity Agreement, provided your initial
Annuity Starting Date is after August 23, 1995
or, if later, the effective date of the Reciprocity
Agreement.
n Reciprocity only relates to eligibility and does
not increase the amount of pension payable by
a plan. For instance, in the previous example,
Kyle only had three years of Future Service
Pension Credit; therefore, Kyle would only
receive a pension from the Future Service Plan
based upon three years of Future Service Pen-
sion Credit.
n The reciprocity provision does not amend a
plan’s eligibility rules. It only expands the ser-
vice that will be counted under the eligibility
rules.
n Reciprocity Agreements do not apply to employ-
ees whose employment has been divided between
plans due to the transfer of an employer or bar-
gaining unit from one plan to another plan.
Because the rules regarding reciprocity are complex,
please contact the Fund Office if you would like
more detailed information about the Future Service
Plan benefits under a Reciprocity Agreement.
if, because of job changes or transfers, you have worked for many years under the jurisdiction of different plans, you may not qualify for a pension if you do not have sufficient service under the jurisdiction of any one plan. To remedy this, plans sometimes enter into agreements to recog-nize service with each other for purposes of vesting. These are called Reciprocity Agreements.
example
Kyle worked in employment covered by
a UFCW local plan and earned two years
of Vesting Service with that plan. He then
transfers (without experiencing a Permanent
Break in Service) to a job covered under the
Future Service Plan and earns three years
of Vesting Service and Future Service Pen-
sion Credit under the Future Service Plan.
There is a Reciprocity Agreement between
the Future Service Plan and the UFCW
local plan that was in effect before the date
Kyle transferred jobs. Assuming Kyle quali-
fies under the five-year vesting provision of
the Future Service Plan, Kyle is vested in
his benefit under the Future Service Plan
because the two earlier years of contributory
service with the other UFCW local plan will
count for purposes of Vesting Service under
the Future Service Plan.
reciprocity agreementS
16
eligibility
You will be eligible for a Normal Retirement Pen-
sion payable at your Normal Retirement Date
(gen erally on or after age 65) if you become a
vested Participant under either of the provisions
described on page 7.
calculation of Benefit
The amount of your Normal Retirement Pension
under the Future Service Plan is the sum of your Unit
Benefit Values earned for each Plan Year of participa-
tion under the Future Service Plan. If you have earned
a benefit under the Prior Plan, the benefit under both
the Future Service Plan and the Prior Plan will be
combined, subject to the maximum Prior Plan Pension
Credit limitations, described on page 1.
Unit Benefit Value
For each year of Pension Credit earned under the
Future Service Plan, there will be a Unit Benefit
Value. The Unit Benefit Value is the monthly
pen sion benefit earned in a Plan Year, based on
the Employer contribution required to be made
on your behalf and the AUCR for your Benefit
Group. For some periods, separate AUCRs apply
for those Participants who began participating in
the Plan before September 1, 2005 and those first
participating on or after September 1, 2005. See
Appendix C for a listing of AUCRs by time period
and group.
A Participant’s Unit Benefit Value earned on or
after September 1, 2009 may be impacted by the
Supplemental Contributions explained below. In
addition, Employees who first become Participants
on or after September 1, 2009 will have reduced
Unit Benefit Values during their first 10 years as
explained on page 17.
Supplemental Contributions
You will have one of two possible Supplemental
Contribution adjustments made to your Unit Bene-
fit Value for benefit accruals after August 31, 2009,
which are described below.
example
Joe, who was a Plan Participant before
September 1, 2005, belongs to a non-closed
Benefit Group that has an AUCR of $1.85
during the period from July 1, 1997 to March
31, 2002, an AUCR of $1.67 for the period
April 1, 2002 to August 31, 2005, an AUCR
of $1.80 during the period from September 1,
2005 to August 31, 2007, an AUCR of $1.85
for the period from September 1, 2007 to
August 31, 2009, and an AUCR of $2.34 for
the period after September 1, 2009. Assum-
ing his Employer contributes $150.00 per
month during this entire period, his Unit
Benefit Value for each period would be:
July 1, 1997 to March 31, 2002$150.00 ÷ $1.85 = $81.08, rounded to $81.00
April 1, 2002 to August 31, 2005$150.00 ÷ $1.67 = $89.82, rounded to $89.75
September 1, 2005 to August 31, 2007$150.00 ÷ $1.80 = $83.33, rounded to $83.25
September 1, 2007 to August 31, 2009
$150.00 ÷ $1.85 = $81.08, rounded to $81.00
On and after September 1, 2009
$150.00 X 10% = $15.00
$150.00 - $15.00 = $135.00
$135.00 ÷ $2.34 = $57.69, rounded to $57.75
normal retirement penSion
17
The 10% Supplemental Contribution, which affects
all bargaining groups and is effective the earlier
of (1) September 1, 2012 or (2) the first day of
the month following the first Collective Bargain-
ing Agreement (CBA) expiration date on or after
August 31, 2009. This 10% Supplemental Contribu-
tion is used to improve the funding of the National
Pension Fund and is not used to determine benefit
accruals. The 10% Supplemental Contribution is
deducted from the Employer contribution and the
remainder is then divided by the AUCR to arrive
at the new Unit Benefit Value.
The 30% Supplemental Contribution affects only
those participants in closed groups (See Appendix
D for a list). The effective date and the process of
determining the Unit Benefit Value is the same as
for the 10% Supplemental Contribution.
Reduced Benefits for New Participants
If your first date of participation in the National
Pension Fund is on or after September 1, 2009, the
benefit accrual rate will be reduced for your first 10
years of participation as follows:
n For the first five years (until the fifth anniver-
sary of your first Contribution Date), your Unit
Benefit Value will be 75% of the lowest Unit
Benefit Value applied to Participants in the
same classification (such as full-time or part-
time) covered under the same CBA with a par-
ticipation date before September 1, 2009.
n For the second five years (until the tenth anni-
versary of your first Contribution Date), your
Unit Benefit Value will be 87.5% of the low-
est Unit Benefit Value applied to Participants
in the same classification (such as full-time or
part-time) covered under the same CBA with a
participation date before September 1, 2009.
Other CBA Exceptions
For contributions required by CBAs negotiated
before July 1, 1984, the maximum Unit Benefit
Value is $35 per year of Pension Credit. Generally,
for new CBAs negotiated after July 1, 1984, there is
no maximum Unit Benefit Value. However, CBAs
negotiated after June 30, 1984, which are designed
to match an industry or area-wide provision negoti-
ated by other groups before July 1, 1984, are sub-
ject to the $35 maximum Unit Benefit Value.
If the actual contributions for a Participant cov-
ered by a CBA that is subject to this $35 maxi-
mum exceed the amount necessary to provide
the maximum $35 Unit Benefit Value, the excess
A closed group is a bargaining unit
that does not provide coverage for new
Employees under the National Pension
Fund after a certain hire date.
example for neW participantS
Initial Participation Date: July 2, 2012
Contribution rate for all employees under
the CBA: $111
Contribution rate used in benefit calcula-
tions: $100 ($111 minus 10% Supplemental
Contribution)
AUCR: $2.50 (Assuming same AUCR all
ten years)
Unit Benefit Value for first five years (from
7/2/2012 to 7/2/2017): $30 (75% of $100
divided by $2.50)
Unit Benefit Value for years 6 - 10 (7/3/2017
to 7/2/2022): $35 (87.5% of $100 divided by
$2.50)
Unit Benefit Value after 10 years: $40 (100%
of $100 divided by $2.50)
18
amount will be used to provide an additional pay-
ment at retirement, called the “Special Purpose
Benefit”. Many groups are not eligible for this ben-
efit, so you should contact the Fund Office if you
would like more detailed information regarding
whether this benefit is available to you.
If you earn less than a full year of Pension Credit
or have different contribution rates during the
Plan Year, adjustments will be made as described
below.
additional information
n The Unit Benefit Value for a Plan Year will be
rounded up or down to the nearest $0.25.
n If you earn less than a full year (12 months)
of Future Service Pension Credit in one Plan
Year, your Unit Benefit Value for that year
will be reduced proportionately. The partial
year of credit will be the fraction represented
by the number of months of credit earned
divided by 12.
n If you have more than one contribution rate
paid on your behalf in a Plan Year, the Unit
Benefit Value for the Plan Year will be the sum
of those portions of Unit Benefit Values earned
during the year based on the Pension Credit
earned at the different contribution rates.
n The maximum years of Pension Credit under
the Prior Plan is limited to 35 years. If you have
accumulated more than the maximum years of
Pension Credit based on your retirement date,
then the 35 years of Pension Credit that pro-
duces the highest benefit will be used.
n From time to time, the Trustees will evaluate
the amount of contributions necessary to sup-
port the benefit payable to each Benefit Group.
The Trustees may change a Benefit Group’s
AUCR periodically and recently have changed
them every two years. If the Trustees increase
the AUCR and your Employer does not pay a
revised contribution rate necessary to maintain
the same Unit Benefit Value by the effective date
of the increased AUCR, your benefits will be
reduced for Future Service Pension Credit earned
in the future under the new AUCR. Conversely,
your benefit will increase for contributions
required to be made after the Trustees reduce
the AUCR for your Benefit Group, even if your
Employer’s contribution rate remains the same.
example
Mike’s Unit Benefit Value for a full
year of Future Service Pension Credit is
$68.75. If Mike worked and earned only
five months (5/12 year or 0.417) of Future
Service Pension Credit, his Unit Benefit
Value for that Plan Year would be $28.67
($68.75 x 0.417).
example
During the first six months of the plan
year, the monthly contribution paid on
Bob’s behalf was $95.50 and increased to
$105.80 for the second six months. Bob’s
AUCR is $1.85. For the first six months,
Bob will be credited with a monthly ben-
efit of $25.75 (one-half of $51.50, which is
Bob’s annual Unit Benefit Value based
on the $95.50 contribution rate). For the
second six months, Bob will be credited
with $28.63 (one-half of $57.25, which is
Bob’s annual Unit Benefit Value based
on the $105.80 contribution rate). Bob’s
unit benefit value for that Plan Year
would be $54.38 ($25.75 + $28.63).
19
n If you terminate Covered Employment after
June 30, 1999, and were required to have a con-
tribution made on your behalf for the month
of June 1999, the Unit Benefit Value for each
Future Service Pension Credit earned in Plan
Years from July 1, 1984 through June 30, 1992,
is increased by 20%.
commencement of pension after normal retirement date
If you have retired, but choose to delay receiving
your benefit until after your Normal Retirement
Date, and you do not work in Prohibited Employ-
ment after your Normal Retirement Date, you are
eligible to receive an adjusted benefit to take into
account the later commencement of your benefit,
or you may elect to receive your benefit retroac-
tively to your Normal Retirement Date.
If you retire and then return to Covered Employ-
ment, you are required to notify the Fund Office.
Please review the section entitled Notifying the Plan of Work After Retirement on page 50 for important
information regarding the consequences of return-
ing to Covered Employment after retiring.
Actuarial Adjustment
If your pension begins after your Normal Retire-
ment Date, you are eligible to have your benefit
actuarially adjusted for periods prior to the com-
mencement of your benefit in which you were
not working in Prohibited Employment. Your
monthly benefit will be an amount equal to your
accrued benefit at your Normal Retirement Date
increased by 1% for each complete calendar
month from age 65 to age 70 and 1.5% for each
complete calendar month after age 70 in which
your pension was not suspended due to working
in Prohibited Employment. If you continue to
work in Covered Employment without retiring
after your Normal Retirement Date, you will not
be eligible to receive a benefit until you retire and
are no longer working in Prohibited Employment,
as described on page 51.
When you do retire, your benefit will be increased
to reflect the additional Pension Credit that you
earned after your Normal Retirement Date, but
you will not receive an actuarial adjustment for
those months in which you worked in Prohibited
Employment.
Retroactive Payment
If your pension begins after your Normal Retire-
ment Date and you are not working in Prohibited
Employment, instead of receiving an actuarially
adjusted benefit for periods you were not work-
ing in Prohibited Employment, you may elect to
receive your accrued benefit determined as of a
“retroactive annuity starting date.” This means that
for periods you were not working in Prohibited
Employment, you will receive a lump sum for the
pension payments that you would have received
if you had retired and applied for a pension as of
the later of your Normal Retirement Date or the
end of your Prohibited Employment, plus pay-
ment of interest for each complete cal endar month
your pension payments were delayed. The interest
will be based on the short-term investment fund
(known as the STIF) rate used by the Fund’s custo-
dial bank, as deter mined on the first day of the Plan
Year in which your pension payment is made.
To receive your pension based on a retroactive
annuity starting date, your spouse must consent to
this election if you are married when you make the
election.
20
eligibility
The Future Service Plan has two different eligibility
rules for an Early Retirement Pension.
rule 1: You will be eligible for an Early Retire-
ment Pension if you:
n Have at least 870 hours of Vesting Service after
June 30, 1988, and are in Covered Employment
after June 30, 1989;
n Have five or more years of Vesting Service;
n Have accumulated at least two years of Future
Service Pension Credit; and
n You retire:
� On or after age 62; or
� On or after age 55 and before age 62 and
have at least 435 Hours of Service in the Plan
Year immediately before your benefit com-
mencement date.
rule 2: You will be eligible for an Early Retire-
ment Pension if you:
n Have 10 or more years of Vesting Service;
n Have earned at least two years of Future Ser-
vice Pension Credit; and
n Are at least age 55 at the time of your benefit
commencement date.
The two years of Future Service Pension Credit
requirement referred to above includes Future
Service Pension Credit you earned under the
Prior Plan or a merged Participating Plan that
has not been lost due to a Permanent Break in
Service.
Benefit calculation
If you are eligible for an Early Retirement Pension,
you may apply to receive it as of the later of:
n When you reach age 55 (you must also stop
working in Covered Employment before you
can receive your pension); or
n When you terminate Prohibited Employment
(prior to reaching age 65)
The amount of the Early Retirement Pension is cal-
culated in the same way as the Normal Retirement
Pension but it is reduced to take into account that you
are retiring at a younger age and benefits will be paid
out for a longer period. The amount of the reduction
depends on when you became a Plan Participant,
when you left Covered Employment, if you were age
60 or older on August 31, 2009, and when benefits
were earned. The following sections describe how the
Early Retirement Pension is calculated. You can also
reference the chart(s) that show the Early Retirement
reduction factors that apply to your benefit. All Early
Retirement Pension charts and examples assume pay-
ment in the Single Life Annuity form (see page 31).
Early Retirement Benefit Calculations In Effect On August 31, 2009
For Service Before September 1, 2005
There is no actuarial reduction to your benefit for age
if you meet the eligibility requirements for an Early
Retirement Pension and begin your Early Retire-
ment Pension after you reach age 62. However, if you
begin your Early Retirement Pension before age 62,
the amount of your benefit is reduced for each full
month you are younger than age 62 when your pen-
sion payments begin. The amount of the reduction
depends on when the benefits were earned. If you left
Covered Employment after September 30, 1999 and
had a contribution required to be made on your
early retirement penSion
21
behalf for June 1998, the amount of the reduction for
benefits earned before September 1, 2005 is:
n 0.35% for each month you are younger than age
62 but age 57 or older; and
n 0.5% for each month you are younger than age
57 but age 55 or older.
Table 1 on page 22 shows the factors based on
exact age in months and years at retirement.
However, if you did not have a contribution
required to be made on your behalf for June 1998
but you earned Future Service Pension Credit
before June 1998, these reductions will still apply
to your pre-June 1998 service if you work at least
30 consecutive days for an Employer in employ-
ment covered by a Collective Bargaining Agree-
ment after June 1998 before incurring a Permanent
Break in Service and you have a 30-consecutive
day period of separation from employment or self-
employment in any industry over which the Union
has jurisdiction. The 30-day period of separation
from such Employment is not required if your
employment is terminated due to an involuntary lay
off or closure of the facility in which you worked.
If the above reduction does not apply, for benefits
earned before September 1, 2005, the amount of a
benefit payable as a Normal Retirement Pension is
reduced by 0.5% for each month that you are young-
er than age 62 when your pension payments begin.
For Service Between September 1, 2005 And August 31, 2009
If you were a Participant in the National Pen-
sion Fund prior to September 1, 2005, the follow-
ing early retirement reductions will apply for the
period of September 1, 2005 to August 31, 2009 for
benefits earned between those dates.
Retirement Directly From Covered Employment After Attaining Age 55. If you were a Participant in
the National Pension Fund prior to September 1,
2005 and retire with an Early Retirement Benefit
directly from Covered Employment on or after Sep-
tember 1, 2005, the benefits you earned between Sep-
tember 1, 2005 and August 31, 2009 will be subject to
a different early retirement reduction. The following
actuarial reduction factors will apply, based on your
exact age in months and years at retirement:
n 0.8% for each month you are younger than age
62 but are age 57 or older; and
n 0.55% for each month you are younger than age
57 but are age 55 or older.
Table 2 on page 23 shows the factors based on
exact age in months and years at retirement.
Deferred Vested Participants Younger than Age 55. If you were a Participant in the National Pension
Fund prior to September 1, 2005 and you terminate
Covered Employment after August 31, 2005 and
before attaining age 55, the Early Retirement Pen-
sion payable will be the greater of:
n the monthly benefit you earned as of August 31,
2005 using the following actuarial reduction fac-
tors:
� 0.35% for each month you are younger than
age 62 but are age 57 or older;
� 0.5% for each month you are younger than
age 57 but are age 55 or older.
-OR-
n the monthly benefit you earned at termination
of Covered Employment, actuarially adjusted
for early retirement using the factors in Table
3 on page 25 (“Early Retirement Reduction
Factors Based on Actuarial Equivalence to
Age 65.”) That chart shows the amount of the
reduction based on the Participant’s exact age
in months and years at retirement.
For more information, please refer to the section
titled Deferred Vested Pension on page 26.
22
Delayed Retirement After Terminating Covered Employment at Age 55 or Later. If you were a
Participant in the National Pension Fund prior
to September 1, 2005 and you terminate Covered
Employment after August 31, 2005 and after attain-
ing age 55, but you choose not to retire until some
later date, the benefits you earned between Septem-
ber 1, 2005 and August 31, 2009 will be subject to
the actuarial reduction factor in Table 2, based on
your age in months and years at retirement.
The following charts (Tables 1 and 2) show the fac-
tors used to calculate an Early Retirement Pension
for Participants who were Participants in the Plan
before September 1, 2005 and who retire on an Early
Retirement Pension at various years and months of
age; Table 1 is for benefits earned before September
1, 2005 and Table 2 is for benefits earned between
September 1, 2005 and August 31, 2009.
For Retirements On or After September 1, 2009.
If you retire before age 65, your Early Retirement
Pension will be calculated in the same way as a
Normal Retirement Pension and will be reduced,
based on your age on the date of retirement, using
the factors in Table 3 on page 25.
However, if you meet either of the following condi-
tions, your benefit will be calculated as described
below and in the sections that follow:
n If you were born on or before August 31, 1949,
your Early Retirement Pension will be calcu-
lated using the reduction factors in effect on
August 31, 2009 (Tables 1 & 2).
n If you were born on or after September 1, 1949,
your Early Retirement Pension will be calcu-
lated as the greater of your total accrued benefit
as of your date of retirement, as adjusted by the
factors in Table 3, or your accrued benefit as of
August 31, 2009, as adjusted by the factors in
effect on August 31, 2009 (Tables 1 & 2).
monthsyears
61 60 59 58 57 56 55
0
1
2
3
4
5
6
7
8
9
10
11
0.9580 0.9160 0.8740 0.8320 0.7900 0.7300 0.6700
0.9615 0.9195 0.8775 0.8355 0.7935 0.7350 0.6750
0.9650 0.9230 0.8810 0.8390 0.7970 0.7400 0.6800
0.9685 0.9265 0.8845 0.8425 0.8005 0.7450 0.6850
0.9720 0.9300 0.8880 0.8460 0.8040 0.7500 0.6900
0.9755 0.9335 0.8915 0.8495 0.8075 0.7550 0.6950
0.9790 0.9370 0.8950 0.8530 0.8110 0.7600 0.7000
0.9825 0.9405 0.8985 0.8565 0.8145 0.7650 0.7050
0.9860 0.9440 0.9020 0.8600 0.8180 0.7700 0.7100
0.9895 0.9475 0.9055 0.8635 0.8215 0.7750 0.7150
0.9930 0.9510 0.9090 0.8670 0.8250 0.7800 0.7200
0.9965 0.9545 0.9125 0.8705 0.8285 0.7850 0.7250
Table 1: Early Retirement Pension Reduction Factors for Benefits Earned Before September 1, 2005
23
example 1
Harry is 60 years old and is eligible for a Normal Retirement Pension of $1,500.00 per month at age
65: $1,000.00 of which he earned before September 1, 2005, $200.00 of which he earned between
September 1, 2005 and August 31, 2009, and $300 of which he earned after August 31, 2009. Harry
decides to retire at age 60. Harry’s Early Retirement Pension reduction factor, based on actuarial
equivalence to age 65 (Table 3 on page 25) is 0.6110, which provides a monthly benefit of $916.50
(see below). However, since Harry left Covered Employment after age 55, that calculation must be
compared to the amount Harry would have received using the rules in effect and Harry’s accrued
benefit as of August 31, 2009. Using the tables in this section, Harry’s Early Retirement Pension
reduction factor for his benefits earned before September 1, 2005 is 0.9160 and for benefits earned
between September 1, 2005 and August 31, 2009 is 0.8080. Because Harry is age 60 when he retires,
his monthly pension would be calculated as follows:
Benefit based on Actuarial Equivalence to Age 65 factors: $916.50 ($1,500 X 0.611)
Benefit based on leaving Covered Employment after age 55 and rules and accrued benefit as of 8/31/2009:
Earned Earned Before 9/1/05 9/1/05 - 8/31/09
Normal Retirement Pension: $ 1,000.00 $ 200.00
Early Retirement Pension Factor x .9160 x .8080
Early Retirement Pension: $ 916.00 $ 161.60
Total Early Retirement Pension: $ 1,077.60
Harry would receive the higher monthly benefit of $1,077.60.
monthsyears
61 60 59 58 57 56 55
0
1
2
3
4
5
6
7
8
9
10
11
0.9040 0.8080 0.7120 0.6160 0.5200 0.4540 0.3880
0.9120 0.8160 0.7200 0.6240 0.5280 0.4595 0.3935
0.9200 0.8240 0.7280 0.6320 0.5360 0.4650 0.3990
0.9280 0.8320 0.7360 0.6400 0.5440 0.4705 0.4045
0.9360 0.8400 0.7440 0.6480 0.5520 0.4760 0.4100
0.9440 0.8480 0.7520 0.6560 0.5600 0.4815 0.4155
0.9520 0.8560 0.7600 0.6640 0.5680 0.4870 0.4210
0.9600 0.8640 0.7680 0.6720 0.5760 0.4925 0.4265
0.9680 0.8720 0.7760 0.6800 0.5840 0.4980 0.4320
0.9760 0.8800 0.7840 0.6880 0.5920 0.5035 0.4375
0.9840 0.8880 0.7920 0.6960 0.6000 0.5090 0.4430
0.9920 0.8960 0.8000 0.7040 0.6080 0.5145 0.4485
Table 2: Early Retirement Pension Reduction Factors for Benefits Earned between September 1, 2005 and September 1, 2009, for Participants who Participated in the Plan Prior to September 1, 2005 and Retire From Covered Employment After Attaining Age 55
24
New Participants on or after September 1, 2005
Individuals who first become Participants on or
after September 1, 2005, and who satisfy the eligi-
bility requirements for an Early Retirement Pen-
sion, will be eligible to receive an Early Retirement
Benefit that is the actuarial equivalent to the ben-
efit payable at age 65 based upon the early retire-
ment reduction factors in Table 3 on page 25.
If you do not qualify for an unreduced pension at
age 62 under the Prior Plan or a merged Partici-
pating Plan and you elect to receive your pension
before age 65, the pension under the Prior Plan
or a merged Participating Plan will have the Early
Retirement Pension reduction provided in that
plan. Note that some merged Participating Plans
may not offer an unreduced benefit at age 62. If
you participated in a merged Participating Plan,
you should refer to that Plan’s booklet or contact
the Fund Office for a description of the available
payment options.
example 2
Betty is 56 years old and is eligible for a Normal Retirement Pension of $1,250.00 per month at age
65: $600.00 of which was earned before September 1, 2005, $250.00 of which was earned between
September 1, 2005 and August 31, 2009, and $400.00 of which was earned on or after September 1,
2009. Betty decides to leave Covered Employment and retire at age 56. Her Early Retirement Pen-
sion reduction factor based on actuarial equivalence to age 65 (Table 3 on page 25) is 0.4240, which
provides a monthly benefit of $530.00 (see below). If Betty retires at age 56, her Early Retirement
Pension reduction factor for benefits earned before September 1, 2005 is 0.7300, for benefits earned
between September 1, 2005 and August 31, 2009 is 0.4540. Since Betty left Covered Employment
after age 55, her Early Retirement Pension would be calculated as follows:
Benefit based on Actuarial Equivalence to Age 65 factors: $530.00 ($1,250 X 0.4240)
Benefits based on rules and accrued benefit as of 8/31/2009:
Earned Earned Before 9/1/05 9/1/05 - 8/31/09
Normal Retirement Pension: $ 600.00 $ 250.00
Early Retirement Pension Factor x .7300 x .4540
Early Retirement Pension: $ 438.00 $ 113.50
Total Early Retirement Pension: $ 551.50
Betty would receive the higher monthly benefit of $551.50.
25
monthsyears
64 63 62 61 60 59 58 57 56 55
0
1
2
3
4
5
6
7
8
9
10
11
Table 3: Early Retirement Reduction Factors Based on Actuarial Equivalence to Age 65
example
Tim became a Participant after September
1, 2005. At age 65, Tim’s Normal Retire-
ment Pension would be $800 per month.
Tim decides to retire at age 62. Tim’s Early
Retirement Pension reduction factor (from
the above table) is 0.7410. Tim’s monthly
pension would be calculated as follows:
Normal Retirement Pension: $ 800.00
Early Retirement Pension Reduction Factor: x 0.7410
Early Retirement Pension: $ 592.80
Benefit commencement
Generally, your Early Retirement Pension will
begin after your application is filed with the Fund
and after you have met all the conditions for this
benefit. If you are not in Prohibited Employment
on or after age 62, you may be eligible to elect to
receive your benefit retroactively to a date before
your benefit application was received by the Fund
Office. The Fund Office will provide you with more
information if this applies to you.
0.9030 0.8170 0.7410 0.6720 0.6110 0.5570 0.5080 0.4640 0.4240 0.3880
0.9110 0.8240 0.7470 0.6780 0.6160 0.5620 0.5120 0.4680 0.4270 0.3910
0.9190 0.8310 0.7540 0.6840 0.6210 0.5660 0.5160 0.4710 0.4310 0.3940
0.9270 0.8390 0.7600 0.6890 0.6260 0.5710 0.5200 0.4750 0.4340 0.3970
0.9350 0.8460 0.7660 0.6950 0.6310 0.5750 0.5240 0.4790 0.4370 0.4000
0.9430 0.8530 0.7730 0.7010 0.6360 0.5800 0.5280 0.4820 0.4410 0.4030
0.9520 0.8600 0.7790 0.7070 0.6420 0.5840 0.5330 0.4860 0.4440 0.4060
0.9600 0.8670 0.7850 0.7120 0.6470 0.5890 0.5370 0.4900 0.4470 0.4090
0.9680 0.8740 0.7920 0.7180 0.6520 0.5930 0.5410 0.4930 0.4510 0.4120
0.9760 0.8820 0.7980 0.7240 0.6570 0.5980 0.5450 0.4970 0.4540 0.4150
0.9840 0.8890 0.8040 0.7300 0.6620 0.6020 0.5490 0.5010 0.4570 0.4180
0.9920 0.8960 0.8110 0.7350 0.6670 0.6070 0.5530 0.5040 0.4610 0.4210
26
eligibility
Generally, you will be eligible to receive a Deferred
Vested Pension if you terminate Covered Employ-
ment with five or more years of Vesting Service.
Eligibility for a Deferred Vested Pension will be
determined by the provisions of the Plan in effect
at the time you leave Covered Employment.
calculation of Benefit
Once you are eligible and apply for a benefit, your
benefit will be calculated based on the provisions
of the Plan in effect on the day you left Covered
Employment. The amount of this Deferred Vested
Pension that is payable at age 65 is equal to the Nor-
mal Retirement Pension (see page 16) earned as of
the date you left Covered Employment. However,
a Deferred Vested Pension can be paid as early as
age 55 if you satisfy the eligibility requirements for
an Early Retirement Pension (see page 20). If you
are eligible to receive benefits before age 65, the
amount of the pension will be reduced based on the
Early Retirement reduction provisions of the Plan
when you left Covered Employment.
deferred veSted penSion
example 1
Joan is 52 years old and is eligible for a Normal Retirement Pension of $1,400 per month at age 65:
$900.00 of which was earned before September 1, 2005 and $500 of which was earned after Septem-
ber 1, 2005. Joan terminates Covered Employment prior to age 55 after satisfying the requirements
for a Deferred Vested Pension and an Early Retirement Pension and she elects to commence
benefits at age 55. Her Early Retirement Pension benefit amount would be the greater of her total
accrued benefit on her retirement date ($1,400.00 per month) adjusted by the actuarial equiva-
lence to age 65 factor of 0.3880 (Table 3 on page 25), or her accrued benefit as of August 31, 2005
($900.00 per month) adjusted by the reduction factor of 0.6700 (Table 1 on page 22). Joan’s Early
Retirement Pension would be calculated as follows:
Benefit based on Actuarial Equivalence to Age 65 factors: $543.20 ($1,400 X 0.3880)
Benefits based on leaving Covered Employment before age 55:
Earned Before
9/1/05
Normal Retirement Pension: $900.00
Early Retirement Pension Factor x 0.6700
Early Retirement Pension: $603.00
Joan would receive the higher monthly benefit of $603.00.
27
example 2
Jake left Covered Employment at age 57, after satisfying the service requirements for a Deferred
Vested Pension and the requirements for an Early Retirement Pension (see page 20). His Normal
Retirement Pension at age 65 would be $900 per month, of which $500 was earned before Septem-
ber 1, 2005, $300 was earned between September 1, 2005 and August 31, 2009, and $100 was earned
after September 1, 2009. Jake elects to commence benefits at age 60. His Early Retirement Pen-
sion would be the greater of his total accrued benefit at 65 ($900) adjusted by the actuarial equiva-
lence to age 65 factor of 0.6110 (Table 3 on page 25) or his accrued benefit as of August 31, 2009
adjusted by the reduction factor for benefits earned before September 1, 2005 of 0.9160 (Table 1
on page 22) and for benefits earned between September 1, 2005 and August 31, 2009, of 0.8080
(Table 2 on page 23). Jake’s benefit will be calculated as follows:
Benefit based on Actuarial Equivalence to Age 65 factors: $549.90 ($900 X 0.6110)
Benefits based on rules and accrued benefit as of 8/31/2009:
Earned Before Earned
9/1/05 9/1/05 - 8/31/09
Normal Retirement Pension: $500.00 $300.00
Early Retirement Pension Factor x 0.9160 x 0.8080
Early Retirement Pension: $458.00 242.40
Total Early Retirement Pension $700.40
Jake would receive the higher monthly benefit of $700.40.
28
eligibility
If your Covered Employment is terminated due to
a Total and Permanent Disability, you may be eligi-
ble for a Disability Pension if at that time you have
at least 10 years of Future Service Pension Credit.
You may be required to submit to an examination
by a physician or physicians selected by the Trust-
ees and to submit to reexamination periodically
as the Trustees direct. The Trustees may require
or accept as proof of your Total and Permanent
Disability a determination by the Social Security
Administration that you are entitled to a Dis-
ability Insurance Benefit under the Federal Social
Security Act.
If you terminated Covered Employment before Sep-
tember 1, 2005, there are different eligibility rules
for a Disability Pension. Contact the Fund Office
for information about Disability Pension eligibility
in place before September 1, 2005. The Future Ser-
vice Pension Credit you earn under the Prior Plan
or a merged Participating Plan can be used to meet
these eligibility requirements provided you have not
incurred a Permanent Break in Service.
covered employment must be terminated by disability
Except as noted below, you will only be eligible for
a Disability Pension if your Covered Employment
ended due to a Total and Permanent Disability.
Therefore, if you have other employment after
you leave Covered Employment, you may not be
eligible for a Disability Pension even if you subse-
quently become unable to work due to a disability.
One exception to this rule applies if you move
directly from Covered Employment to non-Cov-
ered Employment with the same Employer. If less
than 12 months has passed since the change from
Covered Employment to non-Covered Employ-
ment and employment has been continuous, a
Total and Permanent Disability ending your non-
Covered Employment with that Employer will
be treated the same as if you terminated Covered
Employment on account of Total and Permanent
Disability.
definitions
total and permanent disability: You are
considered Totally and Permanently Disabled
if, on the basis of medical evidence, the Trust-
ees determine that you are unable to engage in
any substantial gainful activity due to any medi-
cally determinable physical or mental impair-
ment expected to last for a continuous period of
not less than 12 months or expected to result in
death.
Substantial gainful activity: Substantial gainful
activity involves performance of significant physical
or mental duties, or a combination of both, that is
productive in nature. Gainful work activity is activity:
n For your remuneration or profit;
n For the remuneration or profit of persons, if
any, for whom you perform work; or
n Of a nature generally performed for remunera-
tion or profit.
For work activity to be substantial, it is not neces-
sary that it is performed on a full-time basis; work
activity performed on a part-time basis may also be
substantial. Work may still be substantial even if
the amount of work activity is less or it is of a less
responsible or gainful nature after the onset of your
impairment than before.
diSaBility penSion
29
You will be determined to be Totally and Perma-
nently Disabled if the Trustees determine that your
physical or mental impairment(s) is of such severity
that you are unable to do your previous work and
considering your age, education, and work experi-
ence, you cannot engage in any other kind of sub-
stantial gainful work.
disabilities not recognized
by the future Service plan
The Future Service Plan will not recognize disabili-
ties caused by:
n An injury suffered while engaged in a felonious
or criminal act or enterprise; or
n Service in the Armed Forces of the United
States that entitles you, within two years of
separation from military service, to a Veteran’s
Disability Pension.
Benefit calculation
The amount of your Disability Pension is the same
as your Normal Retirement Pension.
optional form of payment
If you are not married on the date your Disability
Pension begins, your Disability Pension will be paid
in the form of a Single Life Annuity (see page 33).
If you are married on the date your Disability Pen-
sion begins, your monthly benefit will be paid as a
50% Spouse Joint and Survivor Annuity (see page
33), unless you and your spouse waive that form of
benefit under the procedures described on page 33
and you elect a Single Life Annuity. For a complete
explanation of the forms of benefit payments avail-
able under the Future Service Plan, see pages 33-38.
Please note, if you retire on a Disability Pension
before age 55, elect a Single Life Annuity, and die
before age 55, your spouse will receive a Prere-
tirement Surviving Spouse Benefit, provided you
and your spouse were married throughout the 12
months preceding your death (see pages 39-41).
In this case, the Preretirement Surviving Spouse
Benefit available to your eligible surviving spouse
would be 50% of the Early Retirement Pension
benefit that you would have been eligible for at
age 55, not 50% of the unreduced Disability Pen-
sion benefit you received while living. However,
if you are married, retire on a Disability Pension
before age 55, elect a Single Life Annuity and die
at or after attaining age 55, your spouse will not
receive a surviving spouse benefit unless, at age 55,
you elected to change the form of your benefit to
an Early Retirement Pension paid in the form of
a 50% or 75% Spouse Joint and Survivor Annu-
ity (see below). In any event, if you are receiving a
Disability Pension and you die before age 55, your
spouse’s survivor benefit will not begin until the
month after you would have reached age 55.
Additional rules apply if you are divorced after
your Disability Pension begins and before age 55.
You should contact the Fund Office for these rules.
Optional Benefit Conversion/Form of Payment
Change at Age 55 If you begin to receive a Dis-
ability Pension before age 55, you will have the
one-time option, at age 55, to change your form
of payment if you elect to convert your Disability
Pension (not reduced for age) to an age-reduced
Early Retirement Pension. Before turning age 55,
the Fund Office will contact you and you will be
offered the opportunity to:
n Continue your Disability Pension benefit under
the same form of payment you originally elect-
ed (Single Life Annuity or 50% Spouse Joint
and Survivor Annuity), or
n Change your form of payment and convert your
Disability Pension to an age-reduced Early
Retirement Pension.
30
If you change your benefit form, your spouse, if
any, must consent in writing as described in the
Forms of Pension Payment section on pages 31-32.
payment
Payment of the Disability Pension begins on the
first of the month following the later of:
n A five-month period of Total and Permanent
Disability (six months for benefits earned in the
Michigan Food Fund Benefit Group and in the
Michigan Drug Fund Benefit Group); or
n The last payment of weekly accident and sick-
ness benefits from an Employer-sponsored plan.
If you first applied for a Disability Pension on or after
September 1, 2010, the maximum retroactive effec-
tive date of a Disability Pension is three years from
the date of the application for the Disability Pension.
If you terminated Covered Employment due to a
Total and Permanent Disability on or after Septem-
ber 1, 2009, you must apply for a Disability Pen-
sion within five years of the date of termination of
Covered Employment due to your Total and Per-
manent Disability. The application deadline may be
extended if the Trustees determine that a physical
or mental impairment prevented you from filing an
application within the five-year period.
When payments end
Your Disability Pension will end if you:
n Cease to be Totally and Permanently Disabled;
n Do not undergo a medical examination request-
ed by the Trustees (a medical examination will
not be required more frequently than twice a
year);
n Engage in any occupation or employment for
remuneration or profit, unless such occupation
or employment is found by the Trustees to be
for rehabilitation or is not incompatible with the
definition of Total and Permanent Disability; or
n Regain ability to engage in substantial gainful
activity.
If you are no longer eligible for a Disability Pen-
sion, you may:
n Return to work in Covered Employment and
earn additional Pension Credit; or
n Apply for another type of pension if you meet
all the requirements for such pension.
31
There are four forms of pension payments available
under the Plan:
n Single Life Annuity;
n 50% Spouse Joint and Survivor Annuity;
n 75% Spouse Joint and Survivor Annuity; or
n Level Income Annuity.
general rules
n If you are not married at the time your pension
is to begin, you will receive your pension in the
Single Life Annuity form of payment, unless
you are eligible for and elect the Level Income
Annuity (see page 37). A Single Life Annuity is
a monthly pension payable to you during your
lifetime. Under this form, no benefits are pay-
able to anyone after you die.
n If you are married on the date your pension is
to begin, you will receive a pension in the 50%
Spouse Joint and Survivor Annuity form of pay-
ment, unless you and your spouse waive this
option under the procedures described on page
33 and elect payment under another option (or
unless the law provides otherwise). Under the
50% Spouse Joint and Survivor Annuity option,
you will receive a smaller monthly pension than
you would receive under the Single Life Annuity
form during your lifetime and, upon your death,
50% of that monthly pension will be contin-
ued to your qualified surviving spouse for your
spouse’s lifetime.
n If you and your spouse decide to waive the
50% Spouse Joint and Survivor Annuity and
elect either the Single Life Annuity or Level
Income Annuity, your spouse gives up the right
to receive a lifetime monthly payment from the
Future Service Plan if you die first. Your spouse
must consent in writing to this election on the
form that the Fund requires and the consent
must be witnessed by a notary public. An elec-
tion without consent by your spouse waiving his/
her right to the 50% Spouse Joint and Survivor
Annuity will be disregarded, and the pension
will be paid as a 50% Spouse Joint and Survivor
Annuity unless one of the exceptions described
on page 35 applies.
n Alternatively, you can elect with your spouse’s
consent (witnessed by a notary public) to receive
a 75% Spouse Joint and Survivor Annuity. This
form of payment provides 75% of your reduced
benefit to your spouse upon your death.
n If you die after electing another form of pay-
ment (with your spouse’s consent) but before
payment of the benefit has begun, your surviv-
ing spouse may revoke the waiver of the 50%
Spouse Joint and Survivor Annuity.
n If you elect a form of benefit payment under the
Prior Plan or a Participating Plan, it will auto-
matically be extended to the benefits under the
Future Service Plan, if that form of benefit pay-
ment is allowed under the Future Service Plan.
n If you were married on the date your pension
begins and are subsequently divorced after pay-
ments begin under a 50% or 75% Spouse Joint
and Survivor Annuity, your monthly amount
will not be increased and your form of pay-
ment will not be changed. Further, your former
spouse is still entitled to the survivor annuity
when you die, unless a Qualified Domestic Rela-
tions Order provides otherwise.
formS of penSion payment
32
n In situations where the combined actuarial
present value of your benefit payable under the
Future Service Plan, Prior Plan, and merged
Participating Plan is $5,000 or less at the time
of your Annuity Starting Date, you will receive
a lump sum payment instead of payment under
any other form. The lump sum payment, which
will be in place of future monthly pension pay-
ments, is paid in this case regardless of your
marital status.
n In determining the actuarial present value of
your benefit under the Future Service Plan, the
amount of any lump sum payment to you, your
spouse, or your former spouse will be calculated
in accordance with the lump sum conversion fac-
tors in the Future Service Plan.
n If you are a disability pensioner who is to receive
a Disability Pension under a 50% Spouse Joint
and Survivor Annuity, there are special actuarial
factors, described on page 29, for calculating the
amount of your 50% Spouse Joint and Survivor
Annuity.
n The form of payment you elect cannot be
changed once the pension benefit payment is
cashed, deposited (including electronic funds
transfer), or otherwise negotiated. There is an
exception, however, if you are married and
begin to receive a Disability Pension before age
55 (see page 29). In addition, if you are receiving
a 50% Spouse Joint and Survivor Annuity and
your spouse dies on or after July 1, 1992, your
benefit will be readjusted as of the first day of
the month following your spouse’s death to the
amount that would have been paid to you as a
Single Life Annuity (this readjustment became
available to Participants or pensioners who were
former Participants of the Michigan Food Fund
Benefit Group or the Michigan Drug Fund Ben-
efit Group on July 1, 1998). Satisfacto ry proof of
your spouse’s death is required before the read-
justed benefit will be paid.
n The Plan will send you information about the
forms of payment available to you within 180
days of your Annuity Starting Date, but not
less than 30 days before. This information will
include a description of the Single Life Annuity
and the 50% Spouse Joint and Survivor Annu-
ity forms of payment, including the relative
financial values of the two, as well as optional
forms of payment such as the 75% Spouse Joint
and Survivor Annuity and the Level Income
Annuity. The optional forms information will
include a description of the forms of payment,
information about the right to waive the 50%
Spouse Joint and Survivor Annuity, the effect of
such a waiver, and your spouse’s right to with-
hold consent to the election of a form other than
the 50% Spouse Joint and Survivor Annuity.
You and your spouse may waive, in writing, the
30-day requirement, and the information can
be provided up to 7 days prior to the Annuity
Starting Date. In addition, you will be notified of
your right to defer a distribution and the conse-
quences of not deferring a Plan benefit.
33
Single life annuity
The Single Life Annuity form of payment provides
a monthly payment to you during your lifetime. No
payments are made after your death.
50% Spouse joint and Survivor annuity
If you are married on the day your pension benefit
begins, federal law requires payment in the form of a
50% Spouse Joint and Survivor Annuity unless you
and your spouse both agree to waive this form of
benefit. To waive this form of payment, you and your
spouse must consent to the waiver in writing and the
consents must be witnessed by a notary public.
A waiver of the 50% Spouse Joint and Survivor
Annuity is effective only if signed no more than 180
days immediately preceding the Annuity Starting
Date. You may revoke a waiver and execute a new
waiver at any time within this 180-day period. Gen-
erally, your distribution cannot begin until 30 days
after you have received information from the Plan
concerning the Spouse Joint and Survivor benefit
form and the right to request optional benefit forms
from the Plan. You and your spouse may waive in
writing the 30-day distribution waiting period , pro-
vided that the explanation is given at least (7) days
prior to the date of distribution. After you cash,
deposit or otherwise negotiate your benefit pay-
ment, you cannot change your election.
Because the 50% Spouse Joint and Survivor Annu-
ity form of payment assumes continuation of 50% of
the monthly pension benefit to your qualified spouse
after your death, the amount paid to you is less than
would be the case if no benefit continued after your
death. The amount of the pension will be reduced by
a factor based on your age at retirement and the dif-
ference in ages between you and your spouse.
For the 50% Spouse Joint and Survivor Annu-
ity form of payment to be available, you and your
spouse must be legally married on the date your
pension begins. Proof of marriage and proof of your
spouse’s age will be required. The fact that you
become divorced while receiving payments under
the 50% Spouse Joint and Survivor Annuity will not
by itself change the form of benefit payment.
How the 50% Spouse Joint and Survivor Reduction Works
For benefits earned after June 30, 1984 (or your
plan’s merger date, if later), the factor is based on
two components:
n Your age at retirement; and
n The difference between your age and your
spouse’s age.
The formula for the 50% Spouse Joint and Survivor
Annuity factor applied to that benefit is:
n Step 1: 90.2%:
� Plus 0.3% for each year you are younger
than age 65 when you retire; or
� Minus 0.3% for each year you are older than
age 65 when you retire.
n Step 2: The percent calculated in Step 1:
� Plus 0.4% for each full year your spouse is
older than you are when you retire; or
� Minus 0.4% for each full year your spouse is
younger than you are when you retire.
To calculate the amount of a 50% Spouse Joint and
Survivor Annuity, the factor is multiplied by your
you have up to 180 days after receiving an explanation of the benefit options available to you under the Future Service Plan to elect a form of benefit payment.
explanation of formS of penSion payment
34
Normal or Early Retirement Pension amount. In
no event will the factor exceed 99.0%
The factor for benefits accrued under the National
Pension Fund’s Prior Plan before July 1, 1984 is
86.2% plus 0.4% for each full year your spouse is
older than you or minus 0.4% for each full year
your spouse is younger than you. If you participat-
ed in a merged Participating Plan, you should refer
to that Plan to identify the pre-merger factor.
The following two examples show how the 50%
Spouse Joint and Survivor Annuity is calculated.
Special Rules for the 50% Spouse Joint and Survivor Annuity for Disability Pensioners
If you are married on the date your Disability Pen-
sion begins, you will receive a 50% Spouse Joint
and Survivor Annuity, unless you and your spouse
waive that form of payment and elect a Single Life
Annuity. If you are married and your Disability
Pension begins before age 55, see page 29 for an
explanation of the options available to you.
The amount of the Disability Pension payable as a
50% Spouse Joint and Survivor Annuity is calcu-
lated the same as Normal Retirement Pension but
will be reduced by the appropriate disability 50%
Spouse Joint and Survivor Annuity reduction factor
based on the difference in ages between you and
your spouse.
If you are receiving a Disability Pension in the form
of a 50% Spouse Joint and Survivor Annuity and
die before age 55, the survivor’s portion will not
be paid to your qualified surviving spouse until the
first day of the month following the date you would
have reached age 55.
example 2
Don is eligible to retire with a monthly pen-
sion of $1,000.00 per month. Both he and his
wife are age 62 when his pension is effective.
The reduction percentage applicable based
on the ages of Don and his wife is 91.1%
[90.2% + (0.3% X 3)].
Monthly Pension Amount: $1,000.00
Reduction Percentage: x 91.1%
Don’s 50% Spouse Joint
and Survivor Annuity: $ 911.00
Spouse’s 50% Reduction: x 50%
Spouse’s 50% Spouse Joint
and Survivor Annuity: $ 455.50
example 3
Marie is age 62 and eligible to retire with
a monthly pension of $1,200.00. Marie’s
husband will be 67 years old on the effec-
tive date of her pension. The reduction
percentage for an Employee age 62 with a
spouse age 67 is 93.1% [90.2% + (0.3% x 3)
+ (0.4% x 5)].
Monthly Pension Amount: $1,200.00
Reduction Percentage: x 93.1%
Marie’s 50% Spouse Joint
and Survivor Annuity: $1,117.20
Spouse’s 50% Reduction: x 50%
Spouse’s 50% Spouse Joint
and Survivor Annuity: $ 558.60
example 1
n If you and your spouse are both age 65,
the factor is 90.2%.
n If you are age 65 and your spouse is
three years younger than you are, the
factor is 89.0% [90.2% - (0.4% x 3)].
n If you are age 62 and your spouse is two
years older than you, the factor is 91.9%
[90.2% + (0.3% x 3) + (0.4% x 2)].
35
n The reduction factor for Disability Pension is 75.2%:
� Plus 0.6% for each full year your spouse is
older than you; or
� Minus 0.5% for each full year your spouse
is younger than you.
The following examples illustrate different scenari-
os of how to calculate a Disability Pension.
Example 2 shows how the 50% Spouse Joint and
Survivor Annuity is calculated for Disability Pensions.
Restrictions on Electing the 50% Spouse Joint and Survivor Annuity
Your benefit will not be paid in the 50% Spouse
Joint and Survivor Annuity form if:
n You are not married on the date your pension
begins, because you were never married or were
married and are divorced (unless a Qualified
Domestic Relations Order directs otherwise);
n Your spouse dies before your pension begins; or
n You are legally married on the date your pen-
sion begins, but:
� Your spouse consents to the waiver of the
50% Spouse Joint and Survivor Annuity and
the consent is witnessed by a notary public;
or
� You are legally separated or legally aban-
doned (within the meaning of local law) by
your spouse, unless a Qualified Domestic
Relations Order directs otherwise; or
� You are unable to locate your spouse.
You should be prepared to provide legal evidence
if you are married and any of these situations apply
to you.
Generally, once you have started receiving pension
checks or electronic payments, you cannot change
the form of payment, even if your personal circum-
stances change. However, if you are married and
begin to receive a Disability Pension before age
55, you may change the form of benefit when you
become age 55 to an Early Retirement Pension
reduced for age (see page 29).
75% Spouse joint and Survivor annuity
If you are married on the day your pension ben-
efit begins, you may elect to receive your pension
in the form of a 75% Spouse Joint and Survivor
Annuity. To elect the 75% Spouse Joint and Survi-
example 2
Frank and his spouse are both age 60 when he qualifies for a Disability Pension of $900.00 per month. The reduction percent-age for the Disability Pension based on the ages of Frank and his wife is 75.2%. Therefore, Frank would receive a 50% Spouse Joint and Survivor Annuity of $676.80 ($900.00 x 75.2%) per month dur-ing his life. Upon Frank’s death, his quali-fied surviving spouse will receive 50% of Frank’s pension or $338.40 ($676.80 x 50%) monthly for the remainder of her life.
If Frank and his spouse were age 50 when he became disabled instead of age 60 and if Frank died at age 52, the surviving spouse benefit of $338.40 would not be paid to his qualified surviving spouse until the first of the month after what would have been Frank’s 55th birthday.
example 1
n If you and your spouse are the same
age, the factor is 75.2%.
n If your spouse is three years younger
than you are, the factor is 73.7% [75.2%
- (0.5% x 3)].
n If your spouse is three years older than
you are, the factor is 77.0% [75.2% +
(0.6% x 3)].
36
vor Annuity, you and your spouse must waive the
50% Spouse Joint and Survivor Annuity. See the
section titled The 50% Spouse Joint and Survivor
Annuity on page 33. The 75% Spouse Joint and
Survivor Annuity is not available with a Disability
Pension.
If you elect the 75% Spouse Joint and Survivor
Annuity and die before your spouse, your spouse
will receive 75% of the benefit you were receiving.
If your spouse dies before you, your benefit will
not be increased and will remain the same for the
rest of your life.
Because the 75% Spouse Joint and Survivor
Annuity form of payment assumes that 75%
of the monthly pension benefit will continue
to your qualified spouse after your death, the
amount paid to you during your lifetime is less
than would be the case if no benefit continued
after your death. The amount of the pension
will be reduced by a factor based on your age at
retirement and the difference in ages between
you and your spouse.
To be eligible for the 75% Spouse Joint and Survi-
vor Annuity, you and your spouse must be legally
married on the date your pension benefit begins.
Proof of marriage and proof of your spouse’s age
will be required. The fact that you become divorced
while receiving payments under the 75% Spouse
Joint and Survivor Annuity will not by itself change
the form of benefit payment.
Once you cash, deposit or otherwise negotiate your
pension checks or electronic payments, the form of
payment cannot be changed even if your personal cir-
cumstances change.
How the 75% Spouse Joint and Survivor Reduction Works
The factor applied in changing from a Single Life
Annuity to a 75% Spouse Joint and Survivor Annu-
ity is based on two components:
n Your age at retirement; and
n The difference between your age and your
spouse’s age.
The formula for the 75% Spouse Joint and Survivor
Annuity factor applied to that benefit is:
n Step 1: 86.2%:
� Plus 0.5% for each year you are younger
than age 65 when you retire; or
� Minus 0.5% for each year you are older than
age 65 when you retire.
n Step 2: The percent calculated in Step 1:
� Plus 0.6% for each full year your spouse is
older than you are when you retire; or
� Minus 0.6% for each full year your spouse is
younger than you are when you retire.
To calculate the amount of a 75% Spouse Joint and
Survivor Annuity, the factor is multiplied by your
Normal or Early Retirement Pension amount. In
no event will the factor exceed 99.0%.
The following two examples show how the 75%
Spouse Joint and Survivor Annuity is calculated for
Normal and Early Retirement Pensions.
example 1
n If you and your spouse are both age 65,
the factor is 86.2%.
n If you are age 65 and your spouse is
three years younger than you are, the
factor is 84.4% [86.2% - (0.6% x 3)].
n If you are age 62 and your spouse is two
years older than you, the factor is 88.9%
[86.2% + (0.5% x 3) + (0.6% x 2)].
37
age at which social security payments start age 62 age 63 age 64 age 65
55
56
57
58
59
60
61
62
63
64
0.6141 0.5694 0.5265 0.4855
0.6556 0.6084 0.5631 0.5198
0.7000 0.6501 0.6023 0.5565
0.7542 0.6950 0.6444 0.5959
0.8110 0.7499 0.6896 0.6383
0.8707 0.8074 0.7452 0.6840
0.9335 0.8681 0.8036 0.7403
0.9321 0.8653 0.7996
0.9306 0.8623
0.9289
retirement age *
Sample Level Income Annuity Factors
* Level Income Annuity factors are based on your retirement age in years and months. The above table reflects whole years only; adjustments will be made for years and months.
example 2
Dan is eligible for a Normal Retirement
Pension of $1,000.00 per month. Both he
and his wife are age 65 when his pension is
effective. The reduction percentage appli-
cable based on the ages of Dan and his wife
is 86.2%
Normal Retirement Pension: $1,000.00
Reduction Percentage: x 86.2%
Dan’s 75% Spouse Joint
and Survivor Reduction: $ 862.00
Spouse’s 75% Reduction: x 75%
Spouse’s 75% Spouse Joint
and Survivor Annuity: $ 646.50
example 3
Selma is age 62 and eligible to retire with a
monthly pension of $1,200.00. Selma’s hus-
band will be 67 years old on the effective date
of her pension. The reduction percentage for
an Employee age 62 with a spouse age 67 is
90.7% [86.2% + (0.5% x 3) + (0.6% x 5)].
Early Retirement Pension: $1,200.00
Reduction Percentage: x 90.7%
Selma’s 75% Spouse Joint
and Survivor Annuity: $ 1,088.40
Spouse’s 75% Reduction: x 75%
Spouse’s 75% Spouse Joint
and Survivor Annuity: $ 816.30
level income annuity
This form of payment provides a higher monthly
amount of the Single Life Annuity payment to
you before Social Security benefits begin and a
lower monthly amount of the Single Life Annuity
payment after Social Security benefits begin. This
means that the monthly pen sion from this Plan
before Social Security benefits begin would be
approximately equal to the total income produced
by adding the reduced Plan benefit to the Social
Security monthly payment once it begins. That is
why this form of payment is called a Level Income
Annuity. You may elect a Level Income Annuity
only if you retire before age 65.
Under a Level Income Annuity, the monthly pay ment
from the Future Service Plan will be reduced as of the
first day of the month following your 62nd, 63rd, 64th,
or 65th birthday, depending on the age at which you
expect to begin receiving Social Security retirement
benefits. The factors used to calculate this benefit may
change as frequently as once a year, as required by
federal law. Contact the Fund Office for the most cur-
rent rates. The rates for retirements effective July 1,
2013 through June 30, 2014 are as follows:
38
example 1
Fred is age 62 and is eligible for a $1,200.00 per month pension benefit (after early retirement reduction) paid as a Single Life Annuity. His estimated Social Security retirement benefit at age 65 is $1,500.00 per month. Fred decides to have his benefits paid as a Level Income Annuity with his Social Security benefits beginning at age 65 on September 1, 2013. Because of Fred’s age at retirement and the age at which he plans to begin receiving Social Security benefits, the applicable Level Income Annuity factor is 0.7996. Fred’s Level Income Annuity would be calculated as follows:
pension between the ages of 62 and 65:
a) Level Income Annuity Factor: 0.7996
b) Fred’s estimated Social Security benefit at age 65: x $ 1,500.00
c) Subtotal $ 1,199.40
d) Fred’s Early Retirement Pension at age 62: + $ 1,200.00
e) Level Income Annuity paid between the ages of 62 and 65: $ 2,399.40
pension at age 65:
a) Fred’s Level Income Annuity between ages of 62 and 65 $ 2,399.40
b) Fred’s estimated Social Security benefit at age 65: - $ 1,500.00
c) Level Income Annuity starting at age 65: $ 899.40
d) Fred’s total retirement income at age 65 from the Fund and Social Security (b + c): $ 2,399.40
example 2
Cindy is age 58 and is eligible for an $800.00 per month pension benefit (after early retire-ment reduction) paid as a Single Life Annu-ity. Her estimated Social Security retirement benefit at age 62 is $1,200.00. Cindy decides to have her benefit paid as a Level Income Annuity with her Social Security benefit beginning at age 62 on November 1, 2013. Because of Cindy’s age at retirement and the age at which she plans to begin receiving Social Security benefits, the applicable Level Income factor applicable to Cindy is 0.7542. Cindy’s Level Income Annuity would be cal-culated as follows:
pension between the ages of 58 and 62
a) Level Income Annuity Factor: 0.7542
b) Cindy’s estimated Social Security benefit at age 62: x $ 1,200.00
c) Subtotal: $ 905.04
d) Cindy’s Early Retirement Pension at age 58: + $ 800.00
e) Level Income Annuity paid between the ages of 58 and 62: $ 1,705.04
pension at age 62
a) Cindy’s Level Income Annuity between ages of 58 and 62: $ 1,705.04
b) Cindy’s estimated Social Security benefit at age 62: - $ 1,200.00
c) Level Income Annuity starting at age 62: $ 505.04
d) Cindy’s total retirement income at age 62 from the Fund and Social Security (b + c): $ 1,705.04
Note: If the benefit actually paid by Social Security differs from the estimate made at retirement, the benefits paid by the Fund do not change.
No benefits are payable under the Level Income Annuity after your death. You may not elect the Level
Income Annuity if you are applying for a Disability Pension. The Trustees have set a limitation of $10.00 as
the minimum monthly benefit to be paid as a Level Income Annuity from the Future Service Plan.
Once payments begin under the Level Income Annuity form of payment, you cannot change either the elec-
tion of this form of payment or the amount paid under this form of payment, even if your Social Security
benefits are different than you anticipated.
39
Surviving SpouSe BenefitS Before penSion BenefitS Begin
If you die before your pension benefits begin, the
Future Service Plan provides a Preretirement Sur-
viving Spouse Benefit to your qualified surviving
spouse if, at the time of your death, you:
n Were married throughout the one-year period
ending on the date of your death; and
n Had satisfied the service requirements neces-
sary to be a vested Participant before your
death (see page 7).
The Preretirement Surviving Spouse Benefit is
available regardless of your age at the time of
death, but payment of the benefit cannot begin
before the benefit date described below.
Benefit date
Your benefit date is your date of death, or if later,
the earliest date on which you could have begun
receiving a pension benefit from the Future Service
Plan had you terminated Covered Employment on
the date of your death and survived.
Benefit calculation
The benefit paid to your qualified surviving spouse
is equal to one-half the monthly pension that you
would have received under the 50% Spouse Joint and
Survivor Annuity if you had retired and had begun to
receive a benefit the day before your benefit date.
When Benefits Begin
Payment of the Preretirement Surviving Spouse
Benefit to your qualified surviving spouse will begin
as of the first day of the month immediately follow-
ing your benefit date. Therefore, the benefit will not
begin until the first of the month following the date
on which you would have reached age 65 had you
lived, unless you were eligible for an Early Retire-
ment Pension at the time of your death. In that case,
the benefit for your spouse could begin on the first
of the month following the date on which you would
have reached age 55 had you lived.
Your qualified surviving spouse may elect to delay
the beginning of the Preretirement Surviving Spouse
Benefit to some later date beyond your benefit date.
However, the Preretirement Surviving Spouse Benefit
must begin by the later of December 31st of the cal-
endar year immediately following the calendar year
in which you die or December 31st of the calendar
year in which you would have turned age 70½. If your
qualified surviving spouse elects to delay the com-
mencement of the benefit, the amount of the monthly
payments is the actuarial equivalent of the benefit
amount that would have been payable at the earli-
est commencement date. If your qualified surviving
spouse dies before the date he or she elects to begin
receiving the Preretirement Surviving Spouse Benefit,
there will be no payments to any other beneficiary.
The Future Service Plan may charge for the Pre-
retirement Surviving Spouse Benefit protection,
but this charge will only apply to periods after you
receive notice and are given an opportunity to
waive the benefit.
If you die after you have left Covered Employment
with a vested benefit but before your pension begins,
the Preretirement Surviving Spouse Benefit paid
to your spouse will be based on the benefit you had
earned and the terms of the Future Service Plan that
existed at the time you left Covered Employment.
general rules
n No Preretirement Surviving Spouse Benefit will
be paid if you die before qualifying for a pen-
sion benefit.
n No Preretirement Surviving Spouse Benefit is
40
example 1
Mary dies at age 62 after meeting all the requirements for an Early Retirement pen-sion. Her husband is age 67 at the time of her death. Mary had left employment with an Employer but had not applied for a pension. At the time of her death, Mary was entitled to retire with an Early Retirement Pension of $1,200.00 per month. Her husband could choose to receive his surviving spouse annuity beginning the month following Mary’s death.
Early Retirement Pension: $1,200.0050% Spouse Joint and Survivor Annuity Factor: x 0.931Mary’s 50% Spouse Joint and Survivor Benefit: $1,117.2050% Spouse Reduction: x 0.50Spouse’s 50% Spouse Joint and Survivor Benefit: $ 558.60
paid to your surviving spouse if you and your
spouse were not married to each other through-
out the one-year period immediately before
your death, even if you meet the other require-
ments described on page 39.
n If you die before receiving any pension benefits
under a 50% Spouse Joint and Survivor Annu-
ity form of payment and you have not satisfied
the requirement for your spouse to become
eligible for a Preretirement Surviving Spouse
Benefit, there will be no payments made to your
surviving spouse following your death.
n If a Qualified Domestic Relations Order
entered by the court before your death provides
that your former spouse be treated as your sur-
viving spouse for purposes of the Preretirement
Surviving Spouse Benefit, the Future Service
Plan is required by federal law to do so, even
if you are married to another person at your
death.
example 2
Jeff has 25 years of Future Service Pension Credit, which would provide him with a benefit of $1,500.00 per month at age 65 ($1,000.00 was earned before September 1, 2005 and $500.00 was earned after Sep-tember 1, 2005). Jeff dies at age 53 while working in Covered Employment. At age 55, Jeff could have retired with an Early Retirement Pension. Jeff’s spouse, who is two years younger than him, is eligible to receive a survivor benefit beginning on the first day of the month following the month in which Jeff would have attained age 55. Since Jeff died at age 53, his qualified surviving spouse would receive the 50% Spouse Joint and Survivor benefit calculated as follows:
Greater of (1) or (2):
(1) Based on actuarial equivalence to age 65 factors: $582.00 ($1,500.00 x 0.388)
(2) Early Retirement Benefit as of 8/31/2005: $670.00 ($1,000.00 x 0.670)
Early Retirement Pension: $ 670.00
Reduction for 50% Spouse Joint and Survivor Annuity x 0.924
Jeff’s 50% Spouse Joint and Survivor Annuity $ 619.08
Spouse’s reduction x 50%
Spouse’s 50% Spouse Joint and Survivor Annuity $ 309.54
41
example 3
Molly has 20 years of Future Service Pension Credit, which would provide her with a benefit of $1,200.00 per month at age 65 ($1,000.00 was earned before September 1, 2005, $150.00 was earned between September 1, 2005 and August 31, 2009, and $50 was earned after August 31, 2009). How-ever, when Molly dies at age 53, she is not working in Covered Employment. At age 55, Molly could have retired with an Early Retirement Pension. Molly’s spouse, who is two years younger than her, is eligible to receive a survivor’s benefit beginning on the first day of the month following the month in which Molly would have attained age 55. Because Molly left Covered Employment before age 55, her monthly pension would be reduced for Early Retirement as outlined below and her qualified surviving spouse would receive the 50% Spouse Joint and Survivor Annuity benefit calculated as follows:
Greater of (1) or (2):
(1) Based on actuarial equivalence to age 65 factors: $1,200.00 x 0.388 = $465.60, or
(2) Early Retirement Pension benefits as of August 31, 2005: ($1,000.00 x 0.670) = $670.00
This amount is then reduced for payment in the 50% Spouse Joint and Survivor Annuity form, as follows:
Early Retirement Pension $ 670.00
Reduction for 50% Spouse Joint and Survivor Annuity x 0.924
Molly’s 50% Spouse Joint and Survivor Annuity $ 619.08
Spouse’s reduction x 50%
Spouse’s 50% Spouse Joint and Survivor Annuity $ 309.54
Special disability Surviving Spouse Benefit
If you are a married disability pensioner, die before
age 55, and have waived the 50% Spouse Joint and
Survivor Annuity, your qualified surviving spouse
will be eligible to receive a Preretirement Surviv ing
Spouse Benefit provided you were married for the
12 month period preceding your date of death. The
benefit amount will equal 50% of the benefit you
would have received under an Early Retirement
Pension if you had retired on a 50% Spouse Joint
and Survivor Annuity on your commencement
date. No Preretirement Surviving Spouse Benefit
is paid if you die on or after attain ing age 55 while
receiving a Single Life Annuity (see page 29).
death during Qualified military Service
If you die while performing qualified military ser-
vice, the Plan will treat you as if you were working
in Covered Employment the day before your death
and terminated employment due to your death.
This means your Spouse, if eligible otherwise,
would receive a Preretirement Surviving Spouse
benefit.
42
When Benefits Begin
Your pension will be effective on the first day of
the month following the date you have met all of
the conditions for payment of a pension, includ-
ing the filing of a pension application. If possible,
you should submit a completed application and all
requested documents three to six months in advance
of the date that you want your pension to start to
ensure timely processing of your application.
You may also be eligible to receive a retroactive
pension in some circumstances. See page 19 for
more detail.
completing and filing a pension application
n After you have met the eligibility requirements
for a pension under the Future Service Plan,
you must complete, sign and file a written pen-
sion applica tion with the Fund Office. You can
request a pension application and the written
instructions on filing this application from your
Local Union office or from the Fund Office at:
United Food & Commercial Workers
International Union-Industry Pension Fund
P.O. Box 6000
Frankfort, Illinois 60423-6000
800-531-2385
www.ufcwnpf.org
n The Board of Trustees will rely on the infor-
mation you provide. If you misrepresent any
infor mation at any time during the pension
application process, such misrepresentation may
result in the denial, suspension, or cancellation
of payments. If payments were made in error
due to the Plan’s reliance on these misrepresen-
tations, the Plan can recover any benefits that
you were not entitled to receive.
n Union or Employer representatives are not
authorized to tell you the amount of your pen-
sion benefit or whether you qualify for benefits
from the Future Service Plan. Authorized rep-
resentatives of the Board of Trustees must com-
municate this information to you in writing.
n You can ask for a benefit estimate from the
Fund Office. However, your final benefit
amount is always governed by the terms of the
Plan Document and will not be calculated until
you formally apply for a pension.
n When the pension application is completed,
you should forward the application and all
docu ments that the Fund Office requests to the
Fund Office. The date on which the Fund Office
receives the completed pension application and
all documents necessary for the processing of
your application will be considered your appli-
cation date.
n When submitting a pension application, all
information requested by the Trustees must be
provided. Generally, no pension payments will
be made for the period before the first day of
the month following the date the application is
received.
n You must submit proof of age when applying
for a pension, such as a copy of a birth certifi-
cate. The Fund Office will provide you with a
When you retire, there are some things you must do to begin receiving your pension and issues that you must consider as part of your retirement.
applying for a penSion
43
list of other types of acceptable proof of age if a
birth certificate is not available.
n If you are married and you want to waive
the 50% Spouse Joint and Survivor Annuity
form of payment, your spouse must consent
in writing to this waiver, unless a legal excep-
tion applies. The pension application includes
a consent form for the waiver of the 50%
Spouse Joint and Survivor Annuity, which
must be signed by your spouse and witnessed
by a notary public.
NOTE: If you are a pensioner or surviving spouse
receiving benefits from the National Pension Fund,
you must notify the Board of Trustees of any
change of address or else payments will be withheld
until such notice is given.
review of your pension application
n When you file an application for a pension
other than a Disability Pension, the applica-
tion will be reviewed by the Select Commit-
tee. Within 90 days after your application
date, you will receive a decision on your
application or an explanation as to why a
decision must be delayed because of special
circumstances. In the event the preliminary
decision on your application for a non-Dis-
ability Pension benefit is to deny, wholly or
partially, your application, you will be given
30 days to provide additional information
that you think will support a different conclu-
sion. If this information is not received on
time, the initial decision will become final,
subject to your rights to appeal the decision,
as described on page 45. If this information
is received on time, the information will be
reviewed and a final decision will be made,
subject to your right to appeal the decision,
as described on page 45.
If additional time is required to make a decision on
your application because of special circumstances,
you will be notified in writing of the reason for the
delay and the date that the Fund expects to issue a
final decision. A decision will be made with respect
to your application no more than 180 days from
the date your application is first filed with the Fund
Office.
If your application is for a Disability Pension, you
will receive written notice of a decision on your
initial application within 45 days of receipt of your
application, or if additional time is required to
make a determination on your claim (for reasons
beyond the control of the Fund), you will be noti-
fied within this time. The Plan may extend this
45-day period up to an additional 60 days maxi-
mum. However, if a determination is not made
within the first 75 days, you will be notified that an
additional 30 days is necessary.
In some instances, the Plan may require additional
information to process and make a deter mination
on your application for a Disability Pension. If
such information is required, the Fund will notify
you within 45 days of receiving your application.
You then have up to 45 days in which to submit the
additional information. If you do not provide the
information within this time, then your claim may
be denied.
n If your application is denied, you will be noti-
fied in writing of the denial and the reason for
the full or partial denial, as described on page
45. Decisions made by the Board of Trustees
will be given judicial deference unless they con-
stitute an abuse of discretion.
n The Board of Trustees has established an
appeal procedure for applicants who want a
review of the denial (see page 45 for informa-
tion about the appeal procedure).
44
incompetence or incapacity
If you (or your surviving spouse) become unable to
care for your affairs because of an illness, accident,
or a medical or physical condition, payments will
be made on your account to your legally appointed
representative, spouse, or other person deemed by
the Board of Trustees to incur expenses on your
behalf. Payment of the distribution in this manner
will be a complete discharge of the Plan’s liability
of your distribution under the Future Service Plan.
When Benefits must Begin
Federal law requires the Plan to commence pay-
ment of pension benefits no later than the April
1 following the calendar year in which you reach
age 70½, which is your required distribution date.
You will be required to pay additional taxes if your
pension payments do not begin by your required
distribution date.
Because you must apply for a pension before it can
begin, you must apply for your pension in a timely
manner. If you are age 70, you should contact
the Fund Office for information concerning your
required distribution date. If you continue to work
in Covered Employment after you reach age 70½
and accrue benefits, your pension benefits will be
recalculated each year.
If you fail to file an application in a timely manner,
the Fund Office will automatically begin payment
of your pension in the form of a 50% Spouse Joint
and Survivor Annuity. If the Fund does not have
your Spouse’s date of birth on record, it will be
assumed that your Spouse is the same age as you.
You may apply for a different form of payment, but
payments already made will be deducted from your
benefit.
Special rollover and
mandatory tax Withholding
If you, your surviving spouse, or your non-spouse
beneficiary receive a lump sum distribution because
the actuarial present value of your combined ben-
efit from the Future Service Plan, Prior Plan, and
merged Participating Plan is less than $5,000, your
pension distribution can be affected by federal tax
law. If this law applies to your pension benefit, the
Fund must withhold 20% of your pension distri-
bution unless you, your surviving spouse, or your
non-spouse beneficiary timely notify the Fund
to transfer (rollover) the distribution to an IRA
(including Roth IRA) or another pension plan that
accepts rollover payments. If you are eligible for
a lump-sum form of pension payment, the Fund
Office will provide you with additional information
regarding your rollover options.
45
if your pension application is denied
If your application is denied, in whole or in part,
the Trustees will send you a written notice explain-
ing their decision. The notice will include:
n The specific reason or reasons for the denial;
n Specific references to the Plan provisions on
which the denial is based;
n A description of any additional material or
information you need to submit to perfect your
claim and an explanation of why such material
or information is necessary;
n Appropriate information about the steps
you must take to submit the claim for further
review;
n A statement advising that you must exhaust all
Plan review procedures before bringing a lawsuit;
n A statement of your right, under ERISA, to
bring a lawsuit, following an adverse deci sion on
appeal; and
n In the case of a Disability Pension, the notice
will state whether any internal rule, guideline,
or protocol was relied upon and offer a copy,
free of charge, upon request.
requesting a review
The Board of Trustees has established an appeal
procedure that you must follow if you want to have
the Board of Trustees review the initial decision
denying your claim. This procedure will be sent to
you if you receive a denial notice.
If you want to appeal a decision of the Trustees
regarding your pension application, you or your
authorized representative must send a written
request for review to the Fund Office within 180
days after receiving the notice of the Board of
Trustees’ denial.
The written request must include:
n Your name and address;
n Your Social Security number;
n Your Local Union; and
n Your reason for disagreeing with the Trustees’
decision and documentation supporting your
reason.
When requesting a review of a denial, you have the
right to:
n Submit any additional information concerning
your application, including any comments that
you want to have considered on appeal;
n Examine and copy, upon request and free of
charge, certain documents or information in the
Fund Office files that pertain to your appeal;
and
n Know the identity of any medical experts when
filing an appeal for a Disability Pension.
If you do not submit a request for review within 180
days, the decision on your application will be final
and binding.
appeals committee review of denial
The Board of Trustees has established an
Appeals Committee to make determinations on
appeals. When the Appeals Committee reviews
your application, it will take into account all
information you submit in making a decision. The
Appeals Committee will make its decision at the
appeal procedure
46
first quarterly meeting following receipt of your
appeal. However, if you submit an appeal less
than 30 days before the first scheduled Appeals
Committee meeting, the appeal will be decided
at the second scheduled quarterly Appeals Com-
mittee meeting. If there are special circumstances
requiring a delay in the decision, the decision may
be made at the third meeting after the Appeals
Committee receives your appeal. If the Appeals
Committee requires a postponement of the deci-
sion to the next meeting, you will receive a notice
describing the reason for the delay and an expect-
ed date of decision.
The Appeals Committee will notify you in writ-
ing within five days after the date of the quarterly
meeting in which the decision was made. The deci-
sion will include:
n The specific reasons for the decision;
n Specific reference to Plan provisions on which
the decision is based; and
n A statement notifying you:
� That you have the right to request a free
copy of all documents, records, and relevant
information;
� That if your appeal is denied you may bring a
lawsuit under ERISA; and
� That you must exhaust all Plan review proce-
dures before bringing a lawsuit.
If your appeal on a Disability Pension claim is
denied, the notice also will include a statement that
you have the right to:
n Receive a copy, free of charge and upon
request, of any internal rule, guideline, protocol,
or other similar criteria on which the denial was
based; and
n Know the identity of any medical experts con-
sulted in making a determination of your appeal
if the claim is denied on the basis of a medical
judgment. The Plan will consult with a health care
professional who has appropriate training and
experience in the field of medicine involved in the
medical judgment and was not consulted (or is
not subordinate to the person who was consulted)
in connection with the denial of your application.
The Board of Trustees has complete authority
and discretion to make all benefit determinations,
including the ability to interpret and apply the
terms of the Future Service Plan and the terms of
a merged Participating Plan. The decision of the
Board of Trustees regarding the appeal is final and
binding.
duty to exhaust appeals procedure Before filing Suit
If your application for benefits under the Plan has
been denied, in whole or in part, you must exhaust
the Plan’s appeal procedure as provided in this Sec-
tion prior to bringing any action for benefits in court.
47
n permanent Break in Service: If, before
you become eligible for a pension, you have
a Permanent Break in Service, as described
on page 12, you will lose any Vesting Service
and Pension Credit you earned before the
Permanent Break in Service. However, the
Plan may recognize credit under the terms of
a Reciprocity Agreement to help prevent you
from incurring a Permanent Break in Service;
see page 12.
n death: In the event of your death, no further
benefits will be paid to anyone else if you:
� Die while receiving a Single Life Annuity or
Level Income Annuity;
� Are receiving benefits under a 50% or 75%
Spouse Joint and Survivor Annuity and your
spouse dies before you;
� Were not married during the year preceding
your death and die before benefits begin; or
� Were married but your death occurs before
meeting the eligibility conditions for the Pre-
retirement Surviving Spouse Benefit.
n prohibited employment on or after the
date pension benefits begin: No pension
payments will be made while you work in Pro-
hibited Employment, see page 49.
n disability: Once a Disability Pension begins,
payments will continue as long as you continue
to be Totally and Permanently Disabled. Dis-
ability Pension payments will stop if:
� The Trustees determine that you are no lon-
ger Totally and Permanently Disabled;
� You engage in employment that is not con-
sidered by the Trustees to be for the pur-
poses of rehabilitation or is incompatible
with the definition of Total and Permanent
Disability; or
� The Trustees ask you to be examined by
a doctor or clinic and you do not have the
medical examination.
� You regain ability to engage in substantial
gainful activity.
n continuance of the plan: It is intended that
the Future Service Plan will continue indefi-
nitely. However, the Trustees reserve the right
to change the Future Service Plan:
� If it becomes necessary to discontinue the
Future Service Plan, the assets of the Future
Service Plan must be used to provide benefits
according to the Future Service Plan docu-
ment, but the amount of benefits may be less
than the amount otherwise calculated under
the terms of the Future Service Plan.
� In connection with a Plan termination, you
should also review the information on page
56 concerning the Pension Benefit Guaranty
Corporation. In the event that all obligations
are satisfied at the time the Future Service
Plan terminates, the Trustees may transfer
any surplus to any other fund, which quali-
fies for favorable tax treatment under the
Internal Revenue Code, and that was estab-
lished to provide benefits for Employees
or former Employees for whom Employers
were required to contribute to the Future
Service Plan.
you should be aware of the following circumstances that could cause you to lose or forfeit your benefits under the Future Service Plan.
circumStanceS cauSing loSS of BenefitS
48
n transfer of liabilities: Under some situa-
tions, a successor pension plan may agree to
assume the obligations of the Future Service
Plan with respect to benefits for an affected
group and, in that case, benefits are payable
only from the successor plan.
n internal revenue Service limitation: The
Internal Revenue Service requires the Future
Service Plan to place limitations on the maxi-
mum benefits you can receive. These limitations
are necessary for the Future Service Plan to
qualify for favorable tax treatment. Based on
the present benefit levels of the Future Service
Plan, it is unlikely that the amount of benefits
under the Future Service Plan alone would
exceed these maximums. However, the combi-
nation of pensions under several pension plans
may, in some unusual cases, result in the reduc-
tion of pension payments. If you think that a
combination of pensions from multiple plans
will exceed the maximum limits, you should
contact the Fund Office for more information.
n failure to provide needed information:
If you are receiving benefits from the Future
Service Plan, you must periodically certify
that you are:
� Living;
� Receiving your benefits; and
� Not working in Prohibited Employment.
If this information is not submitted to the Fund
Office, the Trustees will suspend payments until
such information is submitted.
n cessation of contribution to maintain
benefits: The Future Service Plan has been
designed on the assumption that contributions
will be made by Employers on an ongoing basis
at the level necessary to maintain a Unit Benefit
Value for each Benefit Group. If contributions
are not paid at the level necessary to support
benefits, the Trustees reserve the right to adjust
Unit Benefit Values that apply to Pension Cred-
it, pursuant to actuarial advice and consistent
with applicable law.
49
Certain types of employment will result in the with-
holding of your pension benefits for the period of
such employment or a delay in the beginning of
your pension. This type of employment is referred
to as “Prohibited Employment.” You will not
receive a pension payment for any month in which
you work in Prohibited Employment unless the law
requires. See the Age 70½ Distribution section on
page 50 for more information. Generally, you must
experience a termination of Covered Employment
in order for benefits to commence.
A retired Participant (other than Participants
in the Michigan UFCW Unions and Employers
Retiree Health & Welfare Fund) engages in Pro-
hibited Employment if he or she is reemployed
by the Employer from which he or she retired
without expe riencing at least a 30-consecutive day
absence from employment or self-employment
over which the Union claims jurisdiction and the
Participant’s Annuity Starting Date occurred dur-
ing this absence. If the Participant has attained
Normal Retirement Date, then the Plan can only
suspend benefits if the re employment satisfies
Normal Retirement Date crite ria described below.
More restrictive rules were in place before Decem-
ber 1, 1999. Information regard ing the Prohibited
Employment rules in effect before December 1,
1999 can be found in the Summary Plan Descrip-
tion in effect on that date or you can contact the
Fund Office for more information. Participants in
the Michigan UFCW Unions and Employers Retir-
ee Health and Welfare Fund can contact the Plan
Office for the rules that apply to them.
If you are retired and are not receiving a Disabil-
ity Pension, you may work at any type of job after
your pension benefit begins that is not considered
Prohibited Employment and continue to receive a
monthly pension. If you are receiving benefits from
the Fund, you may periodically be asked to submit
a notice that you are receiving your pension benefits
and are not working in Prohibited Employment. If
this notice is not submitted to the Fund Office with-
in 60 days of the request, your pension benefits will
be suspended until the notice is submitted.
participants Who continue Working after normal retirement date or re-enter covered employment after retiring
If you do not retire, you will engage in Prohibited
Employment if you continue working with your
Employer after your Normal Retirement Date for
each month in which you work at least 40 hours per
month (or equivalent for shift work):
n In the same industry in which Participants
worked when benefits could have commenced;
n In the same trade or craft covered by the Plan (or
supervisory activities relating to that work); and
n In the geographic area covered by the Plan.
If you have engaged in Prohibited Employment,
your benefits for each month you continue to work
in Prohibited Employment will be permanently
withheld. For purposes of determining whether
your work is Prohibited Employment, work and
non-work hours for which you are paid will be
counted. The Plan will notify you when benefits
will be permanently withheld. The notice will
include a description of the specific reason for the
withholding, a description and copy of the relevant
Plan provisions, reference to the applicable Depart-
ment of Labor regulation and a summary of the
Plan’s appeal procedures.
proHiBited employment during retirement
50
Prohibited Employment and Disability Pensions
Disability pensioners may not perform any work
for wage or profit, and their Disability Pensions
will be stopped, unless the Board of Trustees deter-
mines that such work is primarily for rehabilita-
tion purposes or is not inconsistent with Total and
Permanent Disability. If you are on a Disability
Pension and you perform work, you will not be
considered Totally and Permanently Disabled and
your Disability Pension will be stopped.
notifying the plan of Work after retirement
It is your responsibility to notify the Fund Office,
in writing, of any work you do after retirement for
an Employer participating in the National Pension
Fund, regardless of the number of hours you work
in a month. You should obtain an advance determi-
nation from the Fund Office of whether the particu-
lar type of employment is Prohibited Employment.
Based on investigation of the work, the Board of
Trustees will determine whether the work is Pro-
hibited Employment that will result in a suspension
of your benefits. If you disagree with a determination,
you have the right to request a review. The request
for review will be processed in the same way as an
appeal of a pension denial (see page 45).
Suspension of Benefits during prohibited employment
If the Board of Trustees becomes aware that you
are working and you have not provided sufficient
information for a determination of whether pen sion
payments should be withheld because of Pro hibited
Employment, the Board of Trustees will assume
that you are working in Prohibited Employ ment
and your pension payments will be withheld until
such time that you prove that such work was not in
Prohibited Employment.
delay of pension payments due to prohibited employment
If you qualify for a pension but are working in Pro-
hibited Employment when your pension is sched uled
to start, the date your pension begins will be post-
poned until you stop working in Prohibited Employ-
ment or, if earlier, the April 1 of the calendar year
following the calendar year in which you reach age
70½. The above rules, describing Prohibited Employ-
ment for a pensioner, also apply to a pension appli-
cant, except that the date on which you would have
received a pension if you did not work in Prohibited
Employment is substituted for your retirement date.
Age 70½ Distribution
In general, the suspension of benefit rules do not
apply after the April 1 of the calendar year follow-
ing the calendar year in which you reach age 70½.
reinstatement of Suspended pension payments
If you work in Prohibited Employment and then
want to re-enter retirement and resume receiving
pension benefits, you must notify the Fund Office at
least 30 days before the date you want pension pay-
ments to be reinstated. While you will be entitled to
receive pension payments beginning the month fol-
lowing the last month of Prohibited Employment, the
actual payment may not be made until the first day
of the fourth month following the month in which
you stopped working in Prohibited Employment or,
if later, 30 days after the Fund Office receives your
written request to have the pension reinstated.
NOTE: If you are a pensioner or surviving spouse
receiving benefits from the National Pension Fund,
you must notify the Board of Trustees of any
change of address. Payments may be withheld until
such notice is given.
repaying Benefits paid during prohibited employment
It is important for you to understand that if you
work in Prohibited Employment and receive pen-
sion benefits, you are obligated to repay the pen-
51
sion amount received for any month in which you
worked in Prohibited Employment. The Fund has
the right to recover pension payments that were
improperly paid during a period of Prohibited
Employment, including the right to offset against
future benefit payments. This means subsequent
monthly pension payments will be reduced until the
improper payments are collected by the Fund.
recalculation of pension
Benefit after Suspension
If you work in Prohibited Employment, you may
earn additional Pension Credit. Your pension benefit
will be recalculated when you retire again to include
any additional Pension Credit you earn. If you origi-
nally retired on an Early Retirement Pension, your
recalculated pension will be actuarially adjusted to
take into account the benefit payments received
before your Prohibited Employment. Additional
benefit accruals will be offset by the value of pension
payments received if you retire on or after July 1,
2007 or your Normal Retirement Date.
In no event will the recalculation of your pension
benefit allow you to have more Pension Credit than
the maximum years of Pension Credit allowed by
the Future Service Plan based upon your original
retirement date. Your Pension Credit, up to this
maximum, which produces the highest benefit will
be used to recalculate your pension amount.
52
How are aucrs determined?
The AUCRs are established based on detailed
actuarial studies that calculated the pension ben-
efits that could be paid on a sound financial basis.
The calculations take into account:
n Age of Participants in the group;
n Pension Credit of Participants in the group;
n The employment characteristics of the industry;
n Contribution rates; and
n Other actuarially significant information.
What are some of the advantages of the future Service plan?
There are many advantages to a large pension fund
covering the entire nation, including:
n portability of pension credit: If you work
for an Employer in one part of the country and
you move to another location, you may still be
covered by the Future Service Plan if employment
in the new location is with an Employer. This also
means that you may change from one Employer
to another and continue to earn Pension Credit as
long as contributions are required to be made for
your work to the Future Service Plan.
n economical pension fund administration:
There are savings in cost for administration and
professional fees through the use of a single large
fund instead of a number of smaller separate funds.
These savings help to provide higher benefits to
Participants who retire.
n uniform eligibility rules: There are uniform
eligibility rules for pensions regardless of where
you work.
n central administration: The central admin-
istration for the Future Service Plan avoids the
necessity of setting up many fund offices and
record-keeping systems.
n federal law requirements: Federal law
requirements need to be met only once through
the Future Service Plan rather than many times for
separate plans.
if i leave covered employment before becoming vested, will i receive a refund of the money paid to the future Service plan on my behalf by my employers?
No. The Future Service Plan pays benefits only to
eligible Vested Participants.
can i receive pension payments and accident and sickness benefits for the same period?
No. You are not entitled to a pension for any
month or any part of a month for which you receive
a weekly accident and sickness (loss of time) ben-
efit under an employer sick pay or wage continua-
tion benefit plan.
if i owe money, can i sign over my retire-ment benefits?
No. With few exceptions, the Plan prohibits you
from making an assignment, pledge, or in any way
disposing of pension payments. This is done for
your protection.
can my pension benefits be attached or gar-nished by my creditors?
Generally, pension payments are not subject to gar-
nishment or attachment by creditors. However, there
is an exception to this rule for alimony, child support,
or other payments to a former spouse, child, or other
dependent if required under a Qualified Domestic
Relations Order (QDRO) issued by a court in accor-
dance with state domestic relations law.
A QDRO must meet certain requirements set
forth in the Internal Revenue Code of 1986 and
the Employee Retirement Income Security Act of
QueStionS and anSWerS
53
1974. A QDRO may require the Plan to pay a por-
tion of your benefits to a former spouse or child
(known as an alternate payee). Furthermore, a
QDRO may provide that a former spouse be treat-
ed as the surviving spouse for purposes of the sur-
vivor annuities payable from the Fund. A QDRO
may not require the Fund to provide any type or
form of benefit or any option not otherwise provid-
ed under the Future Service Plan.
When the Fund Office receives a judgment, decree,
or order (including court approval of a property set-
tlement agreement) that would require the Future
Service Plan to pay all or a portion of benefits to an
alternate payee pursuant to state domestic relations
law, the Fund Office will notify you and the pro-
spective alternate payee of the procedures for deter-
mining whether the order is a QDRO. The Future
Service Plan can only pay benefits to an alternate
payee if the Fund Administrator determines that
the court order meets all the requirements to be a
QDRO. Contact the Fund Office if you would like
additional information about QDROs, including a
copy of the Fund’s QDRO procedures.
Who administers the future Service plan?
The Future Service Plan is administered by the
Board of Trustees, appointed by the Union and the
Employers in accordance with the requirements of
federal law. The Board of Trustees manages the
Future Service Plan in accordance with an Agree-
ment and Declaration of Trust, which provides that
the money contributed by the Employers to the Fund
can be used only to provide benefits for Participants
and their beneficiaries covered by the Future Service
Plan and to pay administrative expenses.
54
plan name and type: This Future Service Plan is
the United Food & Commercial Workers Interna-
tional Union-Industry Future Service Pension Plan.
This Plan is a defined benefit plan.
Board of trustees: A Board of Trustees is responsi-
ble for the operation of the Future Service Plan. The
Board of Trustees consists of Employer and Union
representatives selected by the Employers and the
Union that have entered into collective bargaining
agreements that relate to this Future Service Plan. If
you wish to contact the Board of Trustees, you may
use the address and telephone number below:
Board of Trustees
United Food & Commercial Workers
International Union-Industry Pension Fund
P.O. Box 6000
Frankfort, Illinois 60423-6000
800-531-2385 www.ufcwnpf.org
the trustees of this plan are:
Union Trustees
Anthony M. Perrone, ChairmanInternational Secretary/TreasurerUnited Food and CommercialWorkers International Union1775 K Street, N.W. Washington, DC 20006
David S. BlitzsteinSpecial Assistant for Multiemployer FundsCollective Bargaining DepartmentUFCW International Union1775 K Street, N.W.Washington, DC 20006
Kenneth R. Boyd International Vice President and President, UFCW Local 1546 1649 West Adams Chicago, IL 60612
Richard O. CharettePresident, UFCW Local 144530 Stergis WayDedham, MA 02026
William T. McDonoughInternational Executive Vice PresidentCollective Bargaining Department DirectorUnited Food and Commercial WorkersInternational Union1775 K Street, N.W.Washington, DC 20006
Roger Robinson President, UFCW Local 876 876 Horace Brown Drive Madison Heights, MI 48071
Employer Trustees
Walter B. Blake, Secretary 4241 S. Meadowbrook Lane Evergreen, CO 80439
Stephen T. Brown 13 Tomahawk Drive Wayne, NJ 07470
Richard D. Cox Senior Vice President – Labor Relations Safeway Inc. 5918 Stoneridge Mall Road Pleasanton, CA 94588-3229
Richard A. Manka 11115 Ash StreetLeawood, KS 66211
Michele A. MurphyExecutive Vice PresidentHuman Resources & Corporate CommunicationsSUPERVALU, Inc.7075 Flying Cloud DriveEden Prairie, MN 55344
William M. Vaughn, IIIP. O. Box 74Sherborn, MA 01770
important factS aBout tHe future Service plan
55
Alternate Union Trustees
David P. Fleming President, UFCW Local 328 278 Silver Spring Street Providence, RI 02904
Robert W. GrauvoglPresident, UFCW Local 8809199 Market Place, Suite 2Broadview Heights, OH 44147
Ronald M. PetronellaSecretary-Treasurer, UFCW Local 371290 Post Road WestWestport, CT 06880
Johnny RodriguezInternational Vice PresidentPresident, UFCW Local 54017780 Preston RoadDallas, TX 75252
Marvin D. Russow President, UFCW Local 2273330 Pinecroft DriveLouisville, KY 40219-3055
Alternate Employer Trustees
Scott M. Henderson
Vice President, Treasurer
The Kroger Company
1014 Vine Street
Cincinnati, OH 45202
Ward R. Kraemer
Vice President
Retirement Plans and Compensation
The Stop & Shop Supermarkets Company
1385 Hancock Street
Quincy, MA 02169
Donald G. Schaper
Director Labor Relations
Schnuck Markets, Inc.
11420 Lackland Road
St. Louis, MO 63146
John A. Wagner
Vice President – Labor Relations
The Kroger Company
1014 Vine Street
Cincinnati, Ohio 45202 -1100
plan administrator: The Board of Trustees is
the Plan Administrator. This means that the Board
of Trustees is responsible for seeing that informa-
tion regarding the Future Service Plan is reported
to government agencies and disclosed to Future
Service Plan Participants and beneficiaries in accor-
dance with the requirements of ERISA. The Board
of Trustees has broad discretion to determine eligi-
bility for benefits and to interpret Plan language.
The Board of Trustees has engaged the professional
administrative firm of Zenith American Solutions,
Inc. to provide the day-to-day administrative ser-
vices necessary for the operation of the Future Ser-
vice Plan. Zenith American Solutions is referred to
as the Fund Administrative Manager, or the Fund
Office, and its address and telephone number is the
same as the Board of Trustees.
plan Sponsor: The Board of Trustees is the Plan
Sponsor.
participating employers: A list of Employers par-
ticipating under the Future Service Plan and their
addresses is maintained by the Fund Administrative
Manager. You may obtain information as to wheth-
er or not an employer is a participating Employer
in the Future Service Plan by contacting the Fund
Administrative Manager.
identification numbers: The number assigned to
the Future Service Plan by the Board of Trustees
pur suant to instructions of the Internal Revenue
Service is 001.The number assigned to the Board
of Trustees by the Internal Revenue Service is
51-6055922.
agent for Service of legal process: C.T. Cor-
poration is the Future Service Plan’s agent for ser-
56
vice of legal process. Accordingly, if legal disputes
involving the Future Service Plan arise, any legal
documents should be served upon C.T. Corpora-
tion, 208 South LaSalle Street, Suite 814, Chicago,
Illinois 60604 or upon any individual Trustee.
collective Bargaining agreement: The Future
Service Plan is maintained pursuant to collective
bargaining agreements between the Employers and
Local Unions. The Fund Administrative Manager
will provide, upon written request, information as to
whether a particular employer is contributing to the
Future Service Plan on behalf of Participants work-
ing under the collective bargaining agreements.
Source of contributions: The benefits described
in this booklet are provided through Employer con-
tributions. The provisions of the collective bargain-
ing agreements determine the amount of Employer
contributions and the Employees on whose behalf
contributions are made. Employee contributions
are not allowed.
plan assets and reserves: The Board of Trust-
ees holds all assets of the Future Service Plan in
trust for the purpose of providing benefits to eli-
gible Participants and defraying reasonable admin-
istrative expenses. The Future Service Plan assets
and reserves are invested through professional
investment managers and insurance companies
selected by the Trustees.
plan year: The records of the Future Service Plan
are kept separate for each Plan Year. The Plan
Year begins July 1 and ends June 30.
continuation of the plan: It is intended that
the Future Service Plan will continue indefinitely
and meet foreseeable situations that may occur.
However, the Trustees reserve the right to change
the Future Service Plan. If it becomes necessary to
discontinue the Future Service Plan, the Trustees
will use the assets of the Future Service Plan only
to provide benefits according to the Future Service
Plan document and federal law. If the Trustees take
any action to change or discontinue the Plan, you
will be informed of the changes in writing.
pension Benefit guaranty corporation: Your
pension benefits under this multiemployer plan are
insured by the Pension Benefit Guaranty Corpora-
tion (PBGC), a federal insurance agency. A multi-
employer plan is a collectively bargained pension
arrangement involving two or more unrelated
employers, usually in a common industry.
Under the multiemployer plan program, the PBGC
provides financial assistance through loans to plans
that are insolvent. A multiemployer plan is consid-
ered insolvent if the plan is unable to pay benefits
(at least equal to the PBGC’s guaranteed benefit
limit) when due.
The maximum benefit that the PBGC guarantees
is set by law. Under the multiemployer program,
the PBGC guarantee equals a Participant’s years of
service multiplied by (1) 100% of the first $11 of the
monthly benefit accrual rate and (2) 75% of the next
$33.The PBGC’s maximum guarantee limit is $35.75
per month times a Participant’s years of service. For
example, the maximum annual guarantee for a retiree
with 30 years of service would be $12,870.
The PBGC guarantee generally covers:
n Normal and early retirement benefits;
n Disability benefits if you become disabled
before the Plan becomes insolvent; and
n Certain benefits for your survivors.
The PBGC guarantee generally does not cover:
n Benefits greater than the maximum guaranteed
amount set by law;
n Benefits based on Plan provisions that have
been in place for fewer than five years at the
earlier of:
57
� The date the Plan terminates; or
� The time the Plan becomes insolvent;
n Benefits that are not vested because you have
not worked long enough;
n Benefits for which you have not met all of the
requirements at the time the Plan becomes
insolvent; and
n Non-pension benefits, such as health insurance,
life insurance, certain death benefits, vacation
pay and severance pay.
For more information about the PBGC and the
benefits it guarantees, ask your Plan Administrator
or contact:
PBGC’s Technical Assistance Division
1200 K Street N.W., Suite 930
Washington, D.C. 20005-4026
You may also call the PBGC at 202-326-4000 (not
a toll-free number). TTY/TDD users may call the
federal relay service toll-free at 800-877-8339 and
ask to be connected to 202-326-4000. Additional
information about the PBGC’s pension insurance
program is available through the PBGC’s web site
on the Internet at www.pbgc.gov.
rights and responsibilities: The benefits are
paid in accordance with the Future Service Plan
provisions from a trust fund that is used solely for
that purpose. If you have any questions or prob-
lems about benefit payments, you have the right to
get answers from the Trustees who administer the
Future Service Plan.
The same basic rights have been incorporated in
the Employee Retirement Income Security Act of
1974 (ERISA) for application to all benefit plans
and are described beginning on page 58.
58
Statement of eriSa rigHtS
As a Participant in the United Food & Commercial
Workers International Union-Industry Pension
Fund Future Service Plan, you are entitled to cer-
tain rights and protections under the Employee
Retirement Income Security Act of 1974 (ERISA).
ERISA provides that all Plan Participants be enti-
tled to the following rights.
receive information about your plan and Benefits
You have the right to:
n Examine, without charge, at the Plan Adminis-
trator’s office and at other specified locations,
such as worksites and Union halls, all docu-
ments governing the Plan, including insurance
contracts, collective bargaining agreements, and
a copy of the latest annual report (Form 5500
series) filed by the Plan with the U.S. Depart-
ment of Labor, which is available at the Public
Disclosure Room of the Employee Benefits
Security Administration (EBSA).
n Obtain, upon written request to the Plan
Administrator, copies of documents governing
the operation of the Plan, including insurance
contracts, collective bargaining agreements, and
copies of the latest annual report (Form 5500
series) and updated summary plan description.
The Plan Administrator may make a reasonable
charge for the copies.
n Receive a summary of the Plan’s annual funding
status. The law requires the Plan Administrator
to furnish each Participant with a copy of this
annual funding notice.
n Obtain a statement telling you whether you
have a right to receive a pension at your Normal
Retirement Date (generally age 65) and if so,
what your benefits would be at your Normal
Retirement Date if you stop working under the
Plan now. If you do not have a right to a pen-
sion, the statement will tell you how many more
years you have to work to get a right to a pen-
sion. This statement must be requested in writ-
ing and is not required to be given more than
once every 12 months. The Plan must provide
the statement free of charge.
prudent actions by plan fiduciaries
In addition to creating rights for Plan Participants,
ERISA imposes duties upon the people who are
responsible for the operation of the employee
benefit plan. The people who operate your Plan,
called fiduciaries of the Plan, have a duty to do so
prudently and in the interest of you and other Plan
Participants and beneficiaries. No one, including
your Employer, your Union, or any other person,
may fire you or otherwise discriminate against
you in any way to prevent you from obtaining a
pension benefit or exercising your rights under
ERISA.
enforce your rights
If your claim for a pension benefit is denied or
ignored, in whole or in part, you have a right to know
why this was done, to obtain copies of documents
relating to the decision, without charge, and to appeal
any denial, all within certain time schedules.
Under ERISA, there are steps you can take to
enforce the above rights. For instance, if you
request a copy of the Plan documents or the lat-
est annual report from the Plan and do not receive
them within 30 days, you may file suit in a fed-
eral court. In such a case, the court may require
the Plan Administrator to provide the materials
and pay you up to $110 a day until you receive
the materials, unless the materials were not sent
because of reasons beyond the control of the Plan
Administrator.
59
If you have a claim for benefits that is denied or
ignored, in whole or in part, you may file suit in a state
or federal court. In addition, if you disagree with the
Plan’s decision or lack thereof concerning the quali-
fied status of a domestic relations order, you may file
suit in federal court. If it should happen that Plan
fiduciaries misuse the Plan’s money, or if you are dis-
criminated against for asserting your rights, you may
seek assistance from the U.S. Department of Labor,
or you may file suit in a federal court. The court will
decide who should pay court costs and legal fees. If
you are successful, the court may order the person
you have sued to pay these costs and fees. If you lose,
the court may order you to pay these costs and fees,
for example, if it finds your claim is frivolous.
assistance With your Questions
If you have any questions about your Plan, you
should contact the Plan Administrator. If you have
any questions about this statement or about your
rights under ERISA, or if you need assistance in
obtaining documents from the Plan Administra-
tor, you should contact the nearest office of the
Employee Benefits Security Administration, U.S.
Department of Labor, 200 Constitution Avenue
N.W., Washington, DC 20210.
You may also obtain certain publications about
your rights and responsibilities under ERISA by
calling the publications hotline of the Employee
Benefits Security Administration.
60
appendix
National Pension Fund
61
n United Food and Commercial Workers Local 347 and Employers Pension Fund (participation began on
April 1, 1988; merger effective April 30, 1990).
n United Food and Commercial Workers Local 539 Pension Fund (merger effective April 1, 1988).
n Michigan United Food and Commercial Workers Unions and Food Employers Joint Pension Fund
(Locals 876 and 951) (participation began on January 1, 1990; merger effective April 3, 1990).
n Michigan United Food and Commercial Workers Unions and Drug Mercantile Employers Joint Pension
Fund (Locals 876 and 951) (participation began on January 1, 1990; merger effective April 3, 1990).
n First National Supermarkets, Inc. Part-time Employees’ Pension Plan (Locals 328, 371 and 1445)
(merger effective May 1, 1995).
n New England UFCW and Employers Pension Plan (merger effective February 1, 1999).
n Sausage Makers and Packinghouse Workers Pension Plan (participation began on July 1, 1998; merger
effective June 1, 2001).
Benefits accrued under a merged Participating Plan are subject to the provisions of that plan immediately
before participation in the Future Service Plan.
as of July 1, 2013, the Participating Plans that have adopted the Future Service Plan for Future Service only benefits are:
n United Food and Commercial Workers Local 88 Pension Fund (participation began January 1, 1986).
n Wisconsin Employees Pension Trust (participation began December 1, 1988).
n United Food and Commercial Workers Local 342-50 Pension Fund (participation began January 1, 1996).
n Production Service and Sales District Council Pension Fund (participation began January 1, 2002).
For more information on Participating Plans, please see page 2.
as of July 1, 2013, the Participating Plans that merged into the Future Service Plan are:
appendix a—participating planS
appendix
62
appendix B—reciprocity agreementS
reciprocity Agreements Signed as of July 1, 2013:
fund name effective date
Central Ohio UFCW Unions and Retail Employers Pension Fund1 10/25/88
Denver Area Independent Meat Packers and Butcher Workmen’s Pension Fund 01/01/88
Denver Area Meat Cutters and Employers Pension Fund 01/01/89
Desert States Employers & UFCW Unions Pension Fund 01/01/952
Employers and UFCW Local 534 Meat Employees Pension Fund 08/01/97
Food Employers Labor Relations Association (FELRA) & UFCW Pension Fund (Baltimore) 06/29/90
Fulton Fish Market Pension Fund 03/09/05
Indiana Area UFCW Unions and Retail Food Employers Joint Pension Trust Fund1 11/02/88
Intermountain Retail Food Industry Pension Trust Fund 09/28/89
Intermountain Retail Store Employees Pension Fund 01/01/89
Local 50 Trust Fund 08/01/00
Meat Cutters’ Union Local No. 88 and Food Employers’ and Allied Industry Pension Fund 05/24/95
New England UFCW and Employers Pension Fund 01/01/89
Northwest Ohio UFCW Union and Employers Joint Pension Fund1 01/01/97
Ohio Meatpackers, Meat Cutters & Butcher Workmen Pension Fund 11/11/89
Oregon Federation of Butchers Pension Trust 02/21/01
Retail Clerks Pension Trust (Washington)3 12/01/89
Retail Clerks Specialty Stores Pension Fund 10/23/02
Retail Drug Employees Pension Trust3 10/01/00
Retail Food Employers and UFCW Local 711 Pension Trust Fund 05/01/93
Rocky Mountain UFCW Unions and Employers Pension Trust Fund 10/20/88
Sausage Makers and Packinghouse Workers Pension Fund (Ohio) 04/01/88
Smoked Fish Workers Local 635 Retirement Fund 08/01/00
UFCW Consolidated Pension Fund1 01/01/12
UFCW District Union Local 2 and Employers Pension Fund 03/01/08
UFCW Local One Pension Fund4 11/01/88
UFCW Local One Western New York Pension Fund 11/01/88
UFCW Local 23 and Employers Pension Fund 09/09/88
UFCW Local 23 and Giant Eagle Pension Fund 12/02/92
UFCW Local 56 Retail Meat Pension Plan 09/28/04
UFCW Local 400 Meat and Poultry Pension Fund 12/11/01
UFCW Local 534 and Employers Grocery Employees Pension Fund 08/01/97
UFCW Local 1245 Labor-Management Pension Fund 07/16/96
UFCW Local 1439 & Food Industry Retirement Savings Fund 08/20/00
UFCW Local 1546 Pension Fund5 09/01/89
UFCW Local Unions and Employers Pension Plan of Southwestern Ohio Area Pension Fund 07/01/89
63
appendix B—reciprocity agreementS
effective date
UFCW Northern California Employers Joint Pension Plan 01/01/05
UFCW Pension Fund of Northeastern Pennsylvania 05/01/05
UFCW Union Local 227 and Employers Pension Fund 10/20/00
UFCW Union Local 655, AFL-CIO, Food Employers Joint Pension Fund 01/18/89
UFCW Union Local 880 - Mercantile Employers Joint Pension Fund 07/01/88
UFCW Union Local 880 - Retail Food Employers Joint Pension Fund 07/01/88
UFCW Union Local 919 and Contributing Employers Food Pension Fund 02/19/93
UFCW Union-Employer Pension Fund (Akron, OH) 07/01/88
UFCW Union and Wisconsin Meat and Allied Industry Pension Fund 01/01/89
UFCW Unions and Employers Midwest Pension Fund 10/04/89
UFCW Unions and Employers Pension Fund (Atlanta)1 07/01/88
UFCW Unions and Employers Pension Fund (Milwaukee) 01/01/89
UFCW Unions and Food Employers Pension Fund of Central Ohio 10/26/88
UFCW Unions and Participating Employers Pension Fund 09/29/04
Washington Meat Industry Pension Trust 12/01/89
1 Effective December 31, 2011, the following funds merged and became the UFCW Consolidated Pension Fund: - UFCW Unions and Food Employers Pension Fund of Central Ohio - Indiana Area UFCW Unions and Retail Food Employers Joint Pension Trust Fund - Northwest Ohio UFCW Union and Employers Joint Pension Fund - UFCW Unions and Employers Pension Fund (Atlanta)2 Or the effective date of a Predecessor Agreement (Rocky Mountain UFCW Unions & Employers Pension Plan).3 Effective October 1, 2008, the Retail Drug Pension Trust merged with the Retail Clerks Pension Trust (Washington).4 Formerly UFCW District Union Local One Pension Fund.5 Formerly UFCW Local 100A Pension Fund.
64
appendix c1 united food & commercial Workers international union-industry pension fund aucrs for the period 7/1/84 through 6/30/87
1 New England and New York State [Locals 15, 328, 371, 385, 592, 1445] Retail $3.58 $0.0210 Packing $3.11 $0.0180 Other $3.46 $0.0200
2 New York City and Northern New Jersey [Locals 5, 174, 342, 464A] Retail $4.78 $0.0280 Packing $3.46 $0.0200 Other $4.30 $0.0250
3 Eastern Pennsylvania, Southern New Jersey and Delaware [Locals 56, 72, 295] Packing $2.92 $0.0170 Other $2.92 $0.0170
5 Western Pennsylvania and Eastern Ohio [Locals 17, 23, 880] Retail $3.46 $0.0200 Packing $3.75 $0.0220 Other $3.46 $0.0200
6 Kentucky and West Virginia [Local 227]
Retail $3.11 $0.0180 Other $2.54 $0.0150
7 Western Ohio [Locals 7, 346, 610, 626, 1099]
Retail $3.11 $0.0180 Packing $3.11 $0.0180 Other $3.11 $0.0180
8 Indiana [Locals 37, 280, 398, 917]
Retail $3.46 $0.0200 Packing $3.75 $0.0220 Other $3.75 $0.0220
appendix c—appropriate unit contriBution rateS (aucrs)
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
65
appendix c1 united food & commercial Workers international union-industry pension fund aucrs for the period 7/1/84 through 6/30/87
9 Michigan [Locals 26, 539]
Retail $4.30 $0.0250 Packing $3.46 $0.0200
10 Illinois, Wisconsin and Eastern Iowa [Locals P40, 73A, 99A, 189, 225, 253, 431, P500, 543, 546, P1218]
Retail $3.46 $0.0200 Packing $3.11 $0.0180 Other $3.11 $0.0180
11 Minnesota [Locals P4, P6, 12A, P160, 789]
Retail $3.58 $0.0210 Packing $4.30 $0.0250 Other $3.31 $0.0190
12 Western Iowa, Nebraska, North Dakota, and South Dakota [Locals 22, P176, 271, 304, 310, 394, 440]
Retail $3.75 $0.0220 Packing $4.09 $0.0240 Other $4.09 $0.0240
13 Eastern Missouri [Local 655]
Packing $4.09 $0.0240 Other $4.09 $0.0240
14 Western Missouri and Kansas [Locals P20, P58, 340, 576] Retail $3.58 $0.0210 Packing $4.09 $0.0240 Other $3.31 $0.0190
15 Colorado, Wyoming and Arizona [Local 109] Retail $3.46 $0.0200
16 Nevada and Utah [Local 711] Packing $4.92 $0.0290
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
66
appendix c1 united food & commercial Workers international union-industry pension fund aucrs for the period 7/1/84 through 6/30/87
17 Washington, Oregon, Idaho, Montana, and Alaska [Local 368] Other $1.76 $0.0100
20 New Mexico, Texas, Oklahoma, Arkansas, and Louisiana [Locals 76, 210, 327, 408, 425, 540, 606, 1564] Retail $3.46 $0.0200 Other $2.68 $0.0160
21 Southern Virginia, North Carolina, South Carolina, Tennessee, Georgia, Alabama, Mississippi, and Florida [Locals 157, 278, 405, 442, 525, P1224, 1529, 1625] Retail $3.46 $0.0200 Packing $3.11 $0.0180 Other $2.12 $0.0120
22 Hawaii [Local 594] Retail $3.46 $0.0200
Certain Part-Time Groups1 $1.65 $0.0100
Local 88 Pension Fund2 [Monthly] $3.40 ---
Local 88 Pension Fund2 [Hourly] --- $0.0120
1 Certain Part-Time Groups are generally comprised of former Participants of the National Pension Fund Part-Time-Plan as well as certain other grandfathered part-time groups. Other part-time Employers may be covered under the Geographic Area of the Contributing Employer.
2 The Local 88 Pension Fund began participation on January 1, 1986.
Not all employers with which the listed Local Unions bargain are Contributing Employers to the National Pension Fund.
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
67
appendix c2 united food & commercial Workers international union-industry pension fund aucrs for the period 7/1/87 through 6/30/90
1 New England and New York State [Locals 15, 328, 371, 592, 1445/385] Retail $3.40 $0.0200 Packing $2.91 $0.0170 Other $3.56 $0.0210
2 New York City and Northern New Jersey [Locals 5, 174, 342, 464A] Retail $4.53 $0.0270 Packing $3.56 $0.0210 Other $3.89 $0.0230
3 Eastern Pennsylvania, Southern New Jersey and Delaware [Locals 56, 72, 1357/295] Packing $2.75 $0.0160 Other $3.08 $0.0180
5 Western Pennsylvania and Eastern Ohio [Locals 17, 23, 880] Retail $3.56 $0.0210 Packing $3.89 $0.0230 Other $3.08 $0.0180
6 Kentucky [Local 227] Retail $2.91 $0.0170 Other $2.75 $0.0160
7 Western Ohio [Locals 7, 626, 1059/346, 1099/610] Retail $2.91 $0.0170 Packing $2.91 $0.0170 Other $2.75 $0.0160
8 Indiana [Locals 37, 280, 550R/398, 917] Retail $3.08 $0.0180 Packing $3.40 $0.0200 Other $3.40 $0.0200
9 Michigan [Locals 26, 539]1
Retail $4.05 $0.0240 Packing $3.24 $0.0190
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
68
appendix c2 united food & commercial Workers international union-industry pension fund aucrs for the period 7/1/87 through 6/30/90
10 Illinois, Wisconsin and Eastern Iowa [Locals P40, 73A, 99A, 100/P500, 189, 225/219, 253, 431, 543, 546, P1218] Retail $3.24 $0.0190 Packing $3.40 $0.0200 Other $3.24 $0.0190
11 Minnesota [Locals P4, P6, 12A, P160, 789] Retail $3.08 $0.0180 Packing $4.37 $0.0260 Other $3.24 $0.0190
12 Western Iowa, Nebraska, North Dakota, and South Dakota [Locals 22, P176, 271, 304, 310, 394, 440] Retail $3.40 $0.0200 Packing $3.72 $0.0220 Other $3.56 $0.0210
13 Eastern Missouri [Local 655] Packing $4.86 $0.0290 Other $4.86 $0.0290
14 Western Missouri and Kansas [Locals P58/P20, 340, 576] Retail $3.40 $0.0200 Packing $3.24 $0.0190 Other $3.89 $0.0230
15 Colorado, Wyoming and Arizona [Locals 99R/109] Retail $3.03 $0.0180
17 Washington, Oregon, Idaho, Montana, and Alaska [Local 368] Other $1.62 $0.0095
20 New Mexico, Texas, Oklahoma, Arkansas, and Louisiana [Locals 76, 210/327, 408, 425, 540, 606, 1564] Retail $3.24 $0.0190 Other $2.43 $0.0140
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
appendix c2 united food & commercial Workers international union-industry pension fund aucrs for the period 7/1/87 through 6/30/90
21 Southern Virginia, North Carolina, South Carolina, Tennessee, Georgia, Alabama, Mississippi, and Florida [Locals 400/157, 204/525, 278, 405, 442, 1529, 1625] Retail $3.08 $0.0180 Packing $3.24 $0.0190 Other $2.75 $0.0160
22 Hawaii [Local 480/594] Retail $3.40 $0.0200
Special Groups Certain Part-Time Groups2 $1.53 $0.0090 Local 88 Pension Fund [Monthly] $3.40 --- Local 88 Pension Fund [Hourly] --- $0.0120 Local 347 Pension Fund3 $2.38 $0.0140 Michigan Food and Drug Funds4 $2.89 $0.0170 Wisconsin Employers Pension Trust5 $3.58 $0.0210
1 The Local 539 Pension Fund began participation on April 1, 1988.2 Certain Part-Time Groups are generally comprised of former Participants of the National Pension Fund Part-Time
Plan as well as certain other grandfathered part-time groups. Other part-time Employers may be covered under the Geographic Area of the Contributing Employer.
3 The Local 347 Pension Fund began participation on April 1, 1988.4 The Michigan Food and Drug Funds began participation on January 1, 1990.5 Wisconsin Employers Pension Trust began participation on December 1, 1988.
Not all employers with which the listed Local Unions bargain are Contributing Employers to the National Pension Fund.
69
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
70
appendix c3 united food & commercial Workers international union-industry pension fund aucrs for the period 7/1/90 through 6/30/91
1 New England and New York State [Locals 15, 328, 371, 592, 1445] Retail $2.57 $0.0151 Packing $2.07 $0.0122 Other $2.64 $0.0155
2 New York City and Northern New Jersey [Locals 174, 342-50, 464A] Retail $2.89 $0.0170 Packing $2.67 $0.0157 Other $2.94 $0.0173
3 Eastern Pennsylvania, Southern New Jersey and Delaware [Locals 56, 72, 1776/1357] Packing $1.79 $0.0105 Other $1.86 $0.0109
5 Western Pennsylvania and Eastern Ohio [Locals 17, 23, 880] Retail $2.79 $0.0164 Packing $2.12 $0.0125 Other $1.75 $0.0103
6 Kentucky [Local 227] Retail $2.48 $0.0146 Other $2.18 $0.0128
7 Western Ohio [Locals 7, 626, 1059, 1099] Retail $2.57 $0.0151 Packing $2.19 $0.0129 Other $1.52 $0.0089
8 Indiana [Locals 37, 280, 550R, 917] Retail $2.45 $0.0144 Other $2.77 $0.0163
9 Michigan [Locals 26, 539]1
Retail $3.77 $0.0222 Packing $2.77 $0.0163
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
71
appendix c3 united food & commercial Workers international union-industry pension fund aucrs for the period 7/1/90 through 6/30/91
10 Illinois, Wisconsin and Eastern Iowa [Locals 73A/P40, 99A, 100/P500, 253, 431, 536/543, 546, 881/225, P1218, 1444, 1540/189] Retail $2.90 $0.0171 Packing $2.51 $0.0148 Other $2.31 $0.0136
11 Minnesota [Locals P6, 12A, P160, 789/P4] Retail $2.60 $0.0153 Other $2.53 $0.0149
12 Western Iowa, Nebraska, North Dakota, and South Dakota [Locals 22, P176, 271/440, 304, 310, 394] Retail $2.27 $0.0134 Packing $2.91 $0.0171 Other $2.24 $0.0132
13 Eastern Missouri [Local 655] Packing $3.55 $0.0209
14 Western Missouri and Kansas [Locals P58/P20, 340, 576] Retail $3.02 $0.0178 Packing $2.40 $0.0141 Other $2.73 $0.0161
15 Colorado, Wyoming and Arizona [Local 99R] Retail $2.66 $0.0156
20 New Mexico, Texas, Oklahoma, Arkansas, and Louisiana [Locals 76, 210, 408, 425, 540, 606, 1564] Retail $2.18 $0.0128 Other $0.80 $0.0047
21 Southern Virginia, North Carolina, South Carolina, Tennessee, Georgia, Alabama, Mississippi, and Florida [Locals 204, 278, 400, 405, 442, 1529, 1625] Retail $2.16 $0.0127 Packing $2.51 $0.0148 Other $1.44 $0.0085
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
72
appendix c3 united food & commercial Workers international union-industry pension fund aucrs for the period 7/1/90 through 6/30/91
22 Hawaii [Local 480] Retail $2.70 $0.0159
Special Groups
Certain Part-Time Groups2 $1.39 $0.0082 Local 88 Pension Fund [Monthly] $3.02 --- Local 88 Pension Fund [Hourly] --- $0.0118 Local 347 Pension Fund $2.32 $0.0136 Michigan Food and Drug Funds $2.89 $0.0170 Wisconsin Employers Pension Trust $2.43 $0.0140
Miscellaneous Groups [Chesapeake Enterprises $1.32 $0.0078 (Lee’s Contracting/Delta Food Service), Foodland (Ambridge, Center Township, East Rochester, New Brighton, Tusca Plaza), Heartland-Purity Supreme, Idaho Animal Products, etc.]
1 The Local 539 Pension Fund is included in Geographic Area 9.
2 Certain Part-Time Groups are generally comprised of former Participants of the National Pension Fund Part-Time Plan as well as certain other grandfathered part-time groups. Other part-time Employers may be covered under the Geographic Area of the Contributing Employer.
Not all employers with which the listed Local Unions bargain are Contributing Employers to the National Pension Fund.
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
73
appendix c4
united food & commercial Workers international union-industry pension fund
aucrs for the period 7/1/91 through 6/30/94
1 New England and New York State [Locals 328, 371, 1445/15/592] Retail $2.35 $0.0138 Packing $1.77 $0.0104 Other $2.25 $0.0132
2 New York City and Northern New Jersey [Locals 174, 342-50, 464A] Retail $2.28 $0.0134 Packing $2.52 $0.0148 Other $2.10 $0.0124
3 Eastern Pennsylvania, Southern New Jersey, and Delaware [Locals 56, 72, 1776, 2001] Retail $1.55 $0.0091 Packing $1.68 $0.0099 Other $1.66 $0.0098
5 Western Pennsylvania and Eastern Ohio [Locals 17, 23, 27, 880] Retail $2.69 $0.0158 Packing $1.93 $0.0114 Other $1.39 $0.0082
6 Kentucky [Local 227] Retail $2.38 $0.0140 Other $1.95 $0.0115
7 Western Ohio [Locals 7, 626, 1059, 1099] Retail $2.29 $0.0135 Packing $2.11 $0.0124 Other $1.52 $0.0089
8 Indiana [Locals 280, 700/37/99A/550R/917]1
Retail $2.17 $0.0128 Other $2.74 $0.0161
9 Michigan [Locals 26, 876/539, 951]2
Retail $3.54 $0.0208 Packing $2.17 $0.0128
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
74
appendix c4
united food & commercial Workers international union-industry pension fund
aucrs for the period 7/1/91 through 6/30/94
10 Illinois, Wisconsin and Eastern Iowa [Locals 73A, 100A, 431, 536, 546, 881, 1444, 1540] Retail $2.78 $0.0164 Packing $2.15 $0.0126 Other $1.94 $0.0114
11 Minnesota [Locals 6, 12A, P160, 789] Retail $2.39 $0.0141 Other $1.89 $0.0111
12 Western Iowa, Nebraska, North Dakota, and South Dakota [Locals 22, P176, 271, 304, 394, 1116/310] Retail $1.90 $0.0112 Packing $2.71 $0.0159 Other $1.66 $0.0098
13 Eastern Missouri [Local 655] Packing $3.16 $0.0186
14 Western Missouri and Kansas [Locals P58, 340, 576] Retail $2.78 $0.0164 Packing $2.13 $0.0125 Other $2.20 $0.0129
15 Colorado, Wyoming and Arizona [Local 99R] Retail $1.87 $0.0110
20 New Mexico, Texas, Oklahoma, Arkansas, and Louisiana [Locals 76, 210, 408, 540, 606, 1200, 1564, 2008/425] Retail $1.91 $0.0112 Other $0.70 $0.0041
21 Southern Virginia, North Carolina, South Carolina, Tennessee, Georgia, Alabama, Mississippi, and Florida [Locals 204, 400/278, 405, 442, 1529, 1625] Retail $1.87 $0.0110 Packing $1.99 $0.0117 Other $1.26 $0.0074
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
75
appendix c4
united food & commercial Workers international union-industry pension fund
aucrs for the period 7/1/91 through 6/30/94
22 Hawaii [Local 480] Retail $2.27 $0.0134
Special Groups
Certain Part-Time Groups3 $1.36 $0.0080 Local 88 Pension Fund [Monthly] $3.02 --- Local 88 Pension Fund [Hourly] --- $0.0118 Local 347 Pension Fund $2.22 $0.0131 Michigan Food and Drug Funds $2.89 $0.0170 Seaboard (Guymon)4 $1.70 $0.0100 Wisconsin Employers Pension Trust $1.87 $0.0110 Miscellaneous Groups [Chesapeake Enterprises $1.32 $0.0078 (Lee’s Contracting/Delta Food Service), Foodland (Ambridge, Center Township, East Rochester, New Brighton, Tusca Plaza), Heartland-Purity Supreme, Idaho Animal Products, etc.]
1 Local 99A merged into Local 700 and moved into Geographic Area 8 on July 1, 1992.
2 The Local 539 Pension Fund is included in Geographic Area 9.
3 Certain Part-Time Groups are generally comprised of former Participants of the National Pension Fund Part-Time Plan as well as certain other grandfathered part-time groups. Other part-time Employers may be covered under the Geographic Area of the Contributing Employer.
4 Seaboard (Guymon) began participation on January 1, 1992.
Not all employers with which the listed Local Unions bargain are Contributing Employers to the National Pension Fund.
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
76
appendix c5 united food & commercial Workers international union-industry pension fund aucrs for the period 7/1/94 through 6/30/97
Beginning July 1, 1994, the Packing and Other Industries were combined into one Appropriate Unit Con-
tribution Rate. The Appropriate Unit Contribution Rates for Geographic Areas 1 through 22 are for the
Retail Industry only.
1 New England and New York State [Locals 328, 371, 1445] $2.13 $0.0125
2 New York City and Northern New Jersey [Locals 174, 342-50 (A&P), 464A] $1.94 $0.0114
5 Western Pennsylvania and Eastern Ohio [Locals 17, 23, 27, 880] $2.26 $0.0133
6 Kentucky [Local 227] $2.15 $0.0126
7 Western Ohio [Locals 7A, 626/911, 1059, 1099] $2.27 $0.0134
8 Indiana [Locals 280, 700] $1.87 $0.0110
9 Michigan (Effective through September 30, 1997) [Locals 26, 876/539, 951]1 $3.18 $0.0187
10 Illinois, Wisconsin and Eastern Iowa [Locals 73A, 100A, 431, 536, 546, 881, 1444, 1540] $2.25 $0.0132
11 Minnesota [Locals 6, 12A, P160, 789] $1.93 $0.0114
12 Western Iowa, Nebraska, North Dakota, and South Dakota [Locals 22, P176, 271, 304, 394, 1116] $1.68 $0.0099
14 Western Missouri and Kansas [Locals 2/340/576/P58] $2.13 $0.0125
15 Colorado, Wyoming and Arizona [Local 99R] $1.57 $0.0092
20 New Mexico, Texas, Oklahoma, Arkansas, and Louisiana [Locals 210, 408, 540, 606, 1000/76/1200, 1564, 2008] $1.53 $0.0090
21 Southern Virginia, North Carolina, South Carolina, Tennessee, Georgia, Alabama, Mississippi, and Florida [Locals 204, 400, 1529, 1625, 1995/405, 1996/442] $1.85 $0.0109
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
appendix c5 united food & commercial Workers international union-industry pension fund aucrs for the period 7/1/94 through 6/30/97
22 Hawaii [Local 480] $1.86 $0.0109
Special Groups
Packing and Other Industries2 $1.65 $0.0097 Certain Part-Time Groups3 $1.36 $0.0080 Local 88 Pension Fund [Monthly] $3.00 --- Local 88 Pension Fund [Hourly] --- $0.0118 Local 347 Pension Fund $2.11 $0.0124 Local 342 Pension Fund Full-Time4 $3.87 $0.0228 Local 342 Pension Fund Part-Time4 $1.51 $0.0089 Michigan Food and Drug Funds $2.89 $0.0170 Westmoreland5 $3.43 $0.0202 Miscellaneous Groups [Chesapeake (Lee’s Contracting/ $1.24 $0.0073 Delta Food Service), Foodland (Ambridge, New Brighton, Tusca Plaza), Heartland-Purity Supreme, Idaho Animal Products, etc.]
1 The Local 539 Pension Fund is included in Geographic Area 9.2 The Wisconsin Employers Pension Trust is included with the Packing and Other Industries.3 Certain Part-Time Groups are generally comprised of former Participants of the National Pension Fund Part-Time
Plan as well as certain other grandfathered part-time groups. Other part-time Employers may be covered under the Geographic Area of the Contributing Employer. The First National Supermarkets Part-time Employees’ Pension Plan began participation on May 1, 1995 and is included in this group.
4 The Local 342 Pension Fund began participation on January 1, 1996.5 Westmoreland began participation on April 1, 1996.
For Benefit Groups with AUCRs that increase, the AUCRs in effect as of July 1, 1991 for those affected groups will apply until the earlier of (1) the first of the month following the expiration of the last collective bargaining agreement concerning the affected group that is effective before October 1, 1994; or (2) October 1, 1997.
Not all employers with which the listed Local Unions bargain are Contributing Employers to the National Pension Fund.
77
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
78
appendix c6 united food & commercial Workers international union-industry pension fund aucrs for the period 7/1/97 through 3/31/02
The Appropriate Unit Contribution Rates for Geographic Areas 1 through 22 are for the Retail Industry
only.
1 New England and New York State [Locals 328, 371, 1445]1 $1.85 $0.0109
2 New York City and Northern New Jersey [Locals 174, 342-50 (A&P), 464A] $1.72 $0.0101
5 Western Pennsylvania and Eastern Ohio [Locals 17, 23, 27, 880] $1.97 $0.0116
6 Kentucky [Local 227] $1.91 $0.0112
7 Western Ohio [Locals 7A, 911, 1059, 1099] $1.97 $0.0116
8 Indiana [Local 700] $1.63 $0.0096
9 Michigan (Effective October 1, 1997) [Locals 26, 876/539, 951]2 $2.891 $0.01701
10 Illinois, Wisconsin and Eastern Iowa [Locals 73A, 100A, 431, 536, 546, 881, 1444, 1540] $1.96 $0.0115
11 Minnesota [Locals 6, 12A, P160, 789] $1.68 $0.0099
12 Western Iowa, Nebraska, North Dakota, and South Dakota [Locals 22, P176, 271, 304A, 1116] $1.85 $0.0109
14 Western Missouri and Kansas [Local 2] $1.96 $0.0115
15 Colorado, Wyoming and Arizona [Local 99R] $1.47 $0.0086
20 New Mexico, Texas, Oklahoma, Arkansas, and Louisiana [Locals 210, 408, 540/606, 1000, 1564, 2008] $1.33 $0.0078
21 Southern Virginia, North Carolina, South Carolina, Tennessee, Georgia, Alabama, Mississippi, and Florida [Locals 204, 400, 1529, 1625, 1995, 1996] $1.74 $0.0102
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
appendix c6 united food & commercial Workers international union-industry pension fund aucrs for the period 7/1/97 through 3/31/02
22 Hawaii [Local 480] $1.62 $0.0095
Special Groups
Packing and Other Industries3 $1.50 $0.0088 Certain Part-Time Groups4 $1.51 $0.0089 Local 88 Pension Fund [Monthly] $2.61 --- Local 88 Pension Fund [Hourly] --- $0.0103 Local 88 Part-Time5 $2.33 $0.0131 Local 342 Pension Fund Full-Time $3.87 $0.0228 Local 342 Pension Fund Part-Time $1.51 $0.0089 Local 347 Pension Fund $2.11 $0.0124 Michigan Food and Drug Funds $2.89 $0.0170 National Beef6 $2.74 $0.0161 Production Service & Sales7 $3.81 $0.0224 Westmoreland $3.43 $0.0202 Miscellaneous Groups [Chesapeake (Hilton Environmental), $1.36 $0.0080 Foodland (New Brighton and Tusca Plaza), Idaho Animal Products, etc.]
1 The New England Pension Fund began participation on February 1, 1999. The Full-Time Participants of the New England Pension Fund are included in Geographic Area 1.
2 The $2.89/$0.0170 AUCR for Geographic Area 9 is effective from October 1, 1997 through December 31, 2001. Effective January 1, 2002 through March 31, 2002, the AUCR for Geographic Area 9 is $2.67/$0.0157. The Local 539 Pension Fund is included in Geographic Area 9.
3 The Sausage Makers and Packinghouse Workers Pension Fund, which began participation on June 1, 2001, and the Wisconsin Employers Pension Trust are included in the Packing and Other Industries group.
4 Certain Part-Time Groups are generally comprised of former Participants of the National Pension Fund Part-Time Plan as well as certain other grandfathered part-time groups. Other part-time Employers may be covered under the Geographic Area of the Contributing Employer. The part-time Participants of the New England Pension Fund and the First National Supermarkets Part-Time Employees’ Pension Plan are included in this group.
5 The Local 88 Part-Time group began participation on January 1, 2001.6 National Beef began participation on January 1, 1999.7 The Production Services & Sales group began participation on January 1, 2002
For Benefit Groups with AUCRs that increase, the AUCRs in effect as of July 1,1994 for those affected groups will apply until the earlier of (1) the first of the month following the expiration of the last collective bargaining agreement concerning the affected group that is effective before October 1, 1997 or (2) July 1, 2002.
Not all employers with which the listed Local Unions bargain are Contributing Employers to the National Pension Fund.
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
79
80
appendix c7 united food & commercial Workers international union-industry pension fund aucrs for the period 4/1/02 through 8/31/05
The Appropriate Unit Contribution Rates for Geographic Areas 1 through 22 are for the Retail Industry
only.
1 New England [Locals 328, 371, 1445, 1459]1 $1.67 $0.0098
2 New York and Northern New Jersey [Locals 342 (A&P), 342/174, 464A] $1.91 $0.0112
5 Western Pennsylvania, Western Maryland and Eastern Ohio [Locals 17A, 23, 27, 880] $1.97 $0.0116
6 Kentucky [Local 227] $1.97 $0.0116
7 Western Ohio [Locals 7A, 911, 1059, 1099] $1.80 $0.0106
8 Indiana [Local 700] $1.63 $0.0096
9 Michigan (Effective October 1, 1997) [Locals 876/26/539, 951]2 $2.33 $0.0137
10 Illinois, Wisconsin and Eastern Iowa [Locals 73A, 431, 536, 881, 1444, 1546/1540/546/100A] $1.96 $0.0115
11 Minnesota [Locals 6, 12A, 789] $1.86 $0.0109
12 Western Iowa, Nebraska, North Dakota, and South Dakota [Locals 22, 271, 304A, 440, 1116] $1.85 $0.0109
14 Western Missouri and Kansas [Local 2] $1.96 $0.0115
15 Colorado, Wyoming and Arizona [Local 99] $1.63 $0.0096
20 New Mexico, Texas, Oklahoma, Arkansas, and Louisiana [Locals 408, 455/210, 540, 1000, 1564, 2008] $1.33 $0.0078
21 Southern Virginia, North Carolina, South Carolina, Tennessee, Georgia, Alabama, Mississippi, and Florida [Locals 204, 400, 1529, 1625, 1995, 1996] $1.74 $0.0102
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
appendix c7 united food & commercial Workers international union-industry pension fund aucrs for the period 4/1/02 through 8/31/05
22 Hawaii [Local 480] $1.67 $0.0098
Special Groups
Packing and Other Industries3 $1.66 $0.0098 Certain Part-Time Groups4 $1.51 $0.0089 Local 88 Pension Fund [Monthly] $2.27 --- Local 88 Pension Fund [Hourly] --- $0.0103 Local 88 Part-Time $2.03 $0.0119 Local 342 Pension Fund Full-Time $3.37 $0.0198 Local 342 Pension Fund Part-Time $1.67 $0.0098 Local 347 Pension Fund $2.04 $0.0120 National Beef $2.74 $0.0161 Nemecek5 $3.66 $0.0215 Production Service & Sales $3.81 $0.0224 Westmoreland $3.13 $0.0184 Miscellaneous Groups [Chesapeake (Hilton Environmental $1.51 $0.0089 Automated Communication), Foodland (New Brighton and Tusca Plaza) and Idaho Animal Products]
1 The full-time Participants of the New England Pension Fund are included in Geographic Area 1.2 The Local 539 Pension Fund is included in Geographic Area 9.3 The Sausage Makers Pension Fund and the Wisconsin Employers Pension Trust are included in the Packing and
Other Industries group.4 Certain Part-Time Groups are generally comprised of former Participants of the National Pension Fund Part-Time
Plan as well as certain other grandfathered part-time groups. Other part-time Employers may be covered under the Geographic Area of the Contributing Employer. The part-time Participants of the New England Pension Fund and First National Supermarkets Part-time Employees’ Pension Plan are included in this group.
5 Nemecek began participation on July 1, 2002.
For Benefit Groups with AUCRs that increase, the AUCRs in effect as of July 1, 1997 for those affected groups will apply until the earlier of (1) the first of the month following the expiration of the last collective bargaining agreement concerning the affected group that is effective before July 1, 2002 or (2) July 1, 2007.
Not all employers with which the listed Local Unions bargain are Contributing Employers to the National Pension Fund
81
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
appendix c8 united food & commercial Workers international union-industry pension fund aucrs for the period 9/1/05 through 8/31/07
Beginning September 1, 2005, two AUCRs were established for each Geographic Area and Special Group; one AUCR for Individuals participating before September 1, 2005 and one for Individuals who first become Participants on or after September 1, 2005. The Appropriate Unit Contribution Rates for Geographic Areas 1 through 22 are for the Retail Industry only.
1 New England [Locals 328, 371, 1445, 1459]1 $1.80 $0.0106 $2.14 $0.0126
2 New York and New Jersey [Locals 342 (A&P), 342/174, 464A] $2.03 $0.0119 $2.12 $0.0125
5 Western Pennsylvania, Western Maryland and Eastern Ohio [Locals 17A, 23, 27, 880] $2.18 $0.0128 $2.61 $0.0154
6 Kentucky [Local 227] $2.82 $0.0166 $2.82 $0.0166
7 Western Ohio [Locals 7A, 911, 1059, 1099] $1.80 $0.0106 $2.52 $0.0148
8 Indiana [Local 700] $1.63 $0.0096 $2.34 $0.0138
9 Michigan [Locals 876/26/539, 951]2 $2.33 $0.0137 $2.33 $0.0137
10 Illinois, Wisconsin and Eastern Iowa [Locals 431, 536, 881, 1473/73A/1444, 1546/100A/546/1540] $2.14 $0.0126 $2.29 $0.0135
11 Minnesota [Locals 6, 12A, 789] $2.85 $0.0168 $2.85 $0.0168
12 Western Iowa, Nebraska, North Dakota, and South Dakota [Locals 22, 271, 304A, 440] $2.14 $0.0126 $2.29 $0.0135
14 Western Missouri and Kansas [Local 2] $2.14 $0.0126 $2.29 $0.0135
15 Colorado, Wyoming and Arizona [Local 99] $1.67 $0.0098 $2.23 $0.0131
20 New Mexico, Texas, Oklahoma, Arkansas, and Louisiana [Locals 408, 455/210, 540, 1000, 1564, 2008] $1.33 $0.0078 $2.22 $0.0131
82
first participating first participating prior to 9/1/05 on or after 9/1/05
geographic area monthly hourly monthly hourly
appropriate unit contribution rates for $1.00 Benefit
appendix c8 united food & commercial Workers international union-industry pension fund aucrs for the period 9/1/05 through 8/31/07
21 Southern Virginia, North Carolina, South Carolina, Tennessee, Georgia, Alabama, Mississippi, and Florida [Locals 204, 400, 1529, 1625, 1995, 1996] $2.11 $0.0124 $2.54 $0.0149
22 Hawaii [Local 480] $1.96 $0.0115 $1.96 $0.0115
Special Groups
Packing and Other Industries3 $2.14 $0.0126 $2.14 $0.0126 Certain Part-Time Groups4 $1.77 $0.0104 $1.77 $0.0104 Local 88 Pension Fund [Monthly] $2.37 --- $2.37 --- Local 88 Pension Fund [Hourly] --- $0.0103 --- $0.0103 Local 88 Part-Time $2.07 $0.0122 $2.07 $0.0122 Local 342 Pension Fund Full-Time $5.96 $0.0351 $5.96 $0.0351 Local 342 Pension Fund Part-Time $2.25 $0.0132 $2.25 $0.0132 Local 400/347 Pension Fund $2.24 $0.0132 $2.24 $0.0132 National Beef $2.74 $0.0161 $2.74 $0.0161 Production Services & Sales $3.81 $0.0224 $3.81 $0.0224 Westmoreland $3.13 $0.0184 N/A N/A Miscellaneous Groups [Chesapeake (Automated $1.77 $0.0104 $1.77 $0.0104 Communication)], Foodland (New Brighton and Tusca Plaza) and Darling (Idaho Animal Products)
1 The full-time Participants of the New England Pension Fund are included in Geographic Area 1.2 The Local 539 Pension Fund is included in Geographic Area 9.3 The Sausage Makers Pension Fund and the Wisconsin Employers Pension Trust are included in the Packing and
Other Industries group.4 Certain Part-Time Groups are generally comprised of former Participants of the National Pension Fund Part-Time
Plan as well as certain other grandfathered part-time groups. Other part-time Employers may be covered under the Geographic Area of the Contributing Employer. The part-time Participants of the New England Pension Fund and First National Supermarkets Part-time Employees’ Pension Plan are included in this group.
For Benefit Groups with AUCRs that change, the AUCRs in effect as of July 1,2002 for those affected groups will apply until the earlier of (1) the first of the month following the expiration of the last collective bargaining agreement concerning the affected group that is effective before September 1, 2005 or (2) September 1, 2008.
Not all employers with which the listed Local Unions bargain are Contributing Employers to the National Pension Fund.
83
first participating first participating prior to 9/1/05 on or after 9/1/05
geographic area monthly hourly monthly hourly
appropriate unit contribution rates for $1.00 Benefit
appendix c9 united food & commercial Workers international union-industry pension fund aucrs for the period 9/1/07 through 8/31/09
The Appropriate Unit Contribution Rates for Geographic Areas 1 through 22 are for the Retail Industry only.
1 New England [Locals 328, 371, 1445, 1459]1 $1.85 $0.0109 $2.14 $0.0126
2 New York and New Jersey [Locals 342 (A&P), 342/174, 464A] $2.25 $0.0132 $2.35 $0.0138
5 Western Pennsylvania, Western Maryland and Eastern Ohio [Locals 17A, 23, 27, 880] $2.18 $0.0128 $2.61 $0.0154
6 Kentucky [Local 227] $2.82 $0.0166 $2.82 $0.0166
7 Western Ohio [Locals 7A, 911, 1059, 1099] $1.80 $0.0106 $2.47 $0.0145
8 Indiana [Local 700] $1.56 $0.0092 $2.23 $0.0131
9 Michigan [Locals 876/26/539, 951]2 $2.35 $0.0138 $2.35 $0.0138
10 Illinois, Wisconsin and Eastern Iowa [Locals 431, 536, 881, 1473, 1546] $2.14 $0.0126 $2.29 $0.0135
11 Minnesota [Locals 6, 789, 1116/12A] $2.85 $0.0168 $2.85 $0.0168
12 Western Iowa, Nebraska, North Dakota, and South Dakota [Locals 22, 271, 304A, 440] $2.14 $0.0126 $2.29 $0.0135
14 Western Missouri and Kansas [Local 2] $2.14 $0.0126 $2.29 $0.0135
15 Colorado, Wyoming and Arizona [Local 99] $1.71 $0.0101 $2.23 $0.0131
20 New Mexico, Texas, Oklahoma, Arkansas, and Louisiana [Locals 455/408, 540, 1000, 1564, 2008] $1.33 $0.0078 $2.12 $0.0125
84
first participating first participating prior to 9/1/05 on or after 9/1/05
geographic area monthly hourly monthly hourly
appropriate unit contribution rates for $1.00 Benefit
appendix c9 united food & commercial Workers international union-industry pension fund aucrs for the period 9/1/07 through 8/31/09
21 Southern Virginia, North Carolina, South Carolina, Tennessee, Georgia, Alabama, Mississippi, and Florida [Locals 204, 400, 1048C, 1529, 1625, 1995, 1996] $2.11 $0.0124 $2.54 $0.0149
22 Hawaii [Local 480] $1.96 $0.0115 $1.96 $0.0115
Special Groups
Packing and Other Industries3 $2.14 $0.0126 $2.14 $0.0126 Certain Part-Time Groups4 $1.92 $0.0113 $1.92 $0.0113 Local 88 Pension Fund [Monthly] $2.39 --- $2.39 --- Local 88 Pension Fund [Hourly] --- $0.0098 --- $0.0098 Local 88 Part-Time $2.30 $0.0135 $2.30 $0.0135 Local 342 Pension Fund Full-Time $5.68 $0.0334 $5.68 $0.0334 Local 342 Pension Fund Part-Time $2.50 $0.0147 $2.50 $0.0147 Local 400 Pension Fund $2.39 $0.0141 $2.39 $0.0141 National Beef $2.61 $0.0154 $2.61 $0.0154 Pinnacle Foods $2.49 $0.0146 $2.49 $0.0146 Production Services & Sales $3.63 $0.0214 $3.63 $0.0214 Miscellaneous Groups [Chesapeake (Automated $1.92 $0.0113 $1.92 $0.0113 Communication)], Foodland (Tusca Plaza) and Darling-368A (Idaho Animal Products)
1 The full-time Participants of the New England Pension Fund are included in Geographic Area 1.2 The Local 539 Pension Fund is included in Geographic Area 9.3 The Sausage Makers Pension Fund and the Wisconsin Employers Pension Trust are included in the Packing and
Other Industries group.4 Certain Part-Time Groups are generally comprised of former Participants of the National Pension Fund Part-Time
Plan as well as certain other grandfathered part-time groups. Other part-time Employers may be covered under the Geographic Area of the Contributing Employer. The part-time Participants of the New England Pension Fund and First National Supermarkets Part-time Employees’ Pension Plan are included in this group.
For Benefit Groups with AUCRs that change, the AUCRs in effect as of September 1, 2005 for those affected groups will apply until the earlier of (1) the first of the month following the expiration of the last collective bargaining agreement con-cerning the affected group that is effective before September 1, 2007 or (2) September 1, 2010.
Not all employers with which the listed Local Unions bargain are Contributing Employers to the National Pension Fund.
85
first participating first participating prior to 9/1/05 on or after 9/1/05
geographic area monthly hourly monthly hourly
appropriate unit contribution rates for $1.00 Benefit
86
appendix c10 united food & commercial Workers international union-industry pension fund aucrs for work performed on or after September 1, 2009 through august 31, 2011, regardless of first participation date.
The Appropriate Unit Contribution Rates for Geographic Areas 1 through 22 are for the Retail Industry only.
1 New England [Locals 328, 371, 1445, 1459] $2.34 $0.0138
2 New York and Northern New Jersey [Locals 342 (A&P), 464A] $2.58 $0.0152
5 Western Pennsylvania, Western Maryland and Eastern Ohio [Locals 17A, 23, 880] $3.38 $0.0199
6 Kentucky [Local 227] $3.39 $0.0199
7 Western Ohio
[Locals 75/7A/911/1099, 1059)1 $3.39 $0.0199
8 Indiana [Local 700] $2.79 $0.0164
9 Michigan [Locals 876, 951] $2.56 $0.0151
10 Illinois, Wisconsin and Eastern Iowa [Locals 431, 536, 881, 1473, 1546] $3.39 $0.0199
11 Minnesota [Locals 6, 1189/789/1116] $3.39 $0.0199
12 Western Iowa, Nebraska, North Dakota, and South Dakota [Locals 22, 271, 304A, 440] $3.39 $0.0199
14 Western Missouri and Kansas [Local 2] $3.39 $0.0199
15 Colorado, Wyoming and Arizona [Local 99] $3.39 $0.0199
20 New Mexico, Texas, Oklahoma, Arkansas, and Louisiana [Locals 455/408, 540, 1000, 1564, 2008] $3.29 $0.0194
21 Southern Virginia, North Carolina, South Carolina, Tennessee, Georgia, Alabama, Mississippi, and Florida [Locals 204, 400, 1529, 1625, 1995, 1996] $3.39 $0.0199
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
87
appendix c10 united food & commercial Workers international union-industry pension fund aucrs for work performed on or after September 1, 2009 through august 31, 2011, regardless of first participation date.
22 Hawaii [Local 480] $1.96 $0.0115
Special Groups
Packing and Other Industries $2.14 $0.0126 Certain Part-Time Groups2 $2.01 $0.0118 Local 88 Pension Fund [Monthly] $3.03 --- Local 88 Pension Fund [Hourly]3 --- $0.0135 Local 342 Pension Fund Full-Time $5.68 $0.0334 Local 342 Pension Fund Part-Time $3.39 $0.0199 Local 347 Pension Fund $3.39 $0.0199 National Beef $2.61 $0.0154 Pinnacle Foods $2.49 $0.0146 Production Service & Sales $3.63 $0.0214 Miscellaneous Groups [Chesapeake (Perkins $2.01 $0.0118 Management Services), Idaho Animal Products]
1 Certain non-closed Retail Groups under Geographic Area 7 are now covered under the jurisdiction of Geographic Area 6.
2 Certain Part-Time Groups are generally comprised of former Participants of the National Pension Fund Part-Time Plan as well as certain other grandfathered part-time groups. Other part-time Employers may be covered under the Geographic Area of the Contributing Employer. The part-time Participants of the New England Pension Fund and First National Supermarkets Part-Time Employees’ Pension Plan are included in this group.
3 The Local 88 Pension Fund [Hourly] and the Local 88 Part-Time Groups were combined.
For Benefit Groups with AUCRs that change, the AUCRs in effect as of September 1, 2007 for those affected groups will apply until the earlier of (1) the first of the month following the expiration of the last collective bargaining agreement concerning the affected group that is effective before September 1, 2009 or (2) September 1, 2012.
Not all employers with which the listed Local Unions bargain are Contributing Employers to the National Pension Fund.
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
88
appendix c11 united food & commercial Workers international union-industry pension fund aucrs for work performed on or after September 1, 2011, regardless of first participation date.
The Appropriate Unit Contribution Rates for Geographic Areas 1 through 22 are for the Retail Industry only.
1 New England [Locals 328, 371, 1445, 1459] $2.34 $0.0138
2 New York and Northern New Jersey [Locals 27 (A&P), 342 (A&P),464A] $2.58 $0.0152
5 Western Pennsylvania, Western Maryland and Eastern Ohio [Locals 17A, 23, 880] $3.38 $0.0199
6 Kentucky [Local 227] $3.39 $0.0199
7 Western Ohio
[Locals 75/7A/911/1099, 1059)1 $3.39 $0.0199
8 Indiana [Local 700] $2.79 $0.0164
9 Michigan [Locals 876, 951] $2.56 $0.0151
10 Illinois, Wisconsin and Eastern Iowa [Locals 431, 536, 881, 1473, 1546] $3.39 $0.0199
11 Minnesota [Locals 6, 1189/789/1116] $3.39 $0.0199
12 Western Iowa, Nebraska, North Dakota, and South Dakota [Locals 293/22/271, 304A, 440] $3.39 $0.0199
14 Western Missouri and Kansas [Local 2] $3.39 $0.0199
15 Colorado, Wyoming and Arizona [Local 99] $3.39 $0.0199
20 New Mexico, Texas, Oklahoma, Arkansas, and Louisiana [Locals 455/408, 540, 1000, 1564, 2008] $3.29 $0.0194
21 Southern Virginia, North Carolina, South Carolina, Tennessee, Georgia, Alabama, Mississippi, and Florida [Locals 204, 400, 1529, 1625, 1995, 1996] $3.39 $0.0199
appropriate unit contribution rates for $1.00 Benefitgeographic area monthly hourly
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Appendix C11 United Food & Commercial Workers International Union-Industry Pension Fund AUCRs for work performed on or after September 1, 2011, regardless of first participation date.
22 Hawaii [Local 480] $1.96 $0.0115
Special Groups
Packing and Other Industries $2.14 $0.0126 Certain Part-Time Groups2 $2.01 $0.0118 Certain Non-Kroger Employers3 $2.50 $0.0147 Local 88 Pension Fund [Monthly] $3.03 --- Local 88 Pension Fund [Hourly] --- $0.0135 Local 342 Pension Fund Full-Time $5.68 $0.0334 Local 342 Pension Fund Part-Time $3.39 $0.0199 Local 400 Pension Fund $3.39 $0.0199 National Beef $2.61 $0.0154 Pinnacle Foods $2.49 $0.0146 Production Service & Sales $3.63 $0.0214 Miscellaneous Groups [Chesapeake (Perkins $2.01 $0.0118 Management Services), Idaho Animal Products]
1 Certain non-closed Retail Groups under Geographic Area 7 are now covered under the jurisdiction of Geographic Area 6.2 Certain Part-Time Groups are generally comprised of former Participants of the National Pension Fund Part-Time Plan as well as certain other grandfathered part-time groups. Other part-time Employers may be covered under the Geographic Area of the Contributing Employer. The part-time Participants of the New England Pension Fund and First National Supermarkets Part-Time Employees’ Pension Plan are included in this group.
3 Certain Non-Kroger Employers that became effective January 1–December 31, 2012 that formerly participated in UFCW pension funds that merged into the UFCW Consolidated Pension Fund.
For Benefit Groups to which the 2007 AUCR is applicable on August 31, 2011, those groups will continue at the 2007 AUCR until the earlier of (1) the expiration date of the first collective bargaining agreement that is effective on or after September 1, 2011 or (2) September 1, 2014.
For Benefit Groups to which the 2009 AUCR is applicable on August 31, 2011, those groups will continue at the 2009 AUCR until the earlier of (1) the expiration date of the first collective bargaining agreement that is effective on or after September 1, 2011 or (2) September 1, 2016.
Not all employers with which the listed Local Unions bargain are Contributing Employers to the National Pension Fund.
Appropriate Unit Contribution Rates for $1.00 BenefitGeographic Area Monthly Hourly
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7 Kroger (Cincinnati) - Local 75 Closed to employees hired on (formerly Local 1099) or after October 17, 1989
7 Kroger (Dayton) - Local 75 Closed to employees hired on (formerly Local 1099) or after October 12, 1989
7 Kroger - Local 1059 Closed to employees hired on or after September 25, 2000
15 Fry’s - Local 99 Closed to employees hired on or after December 9, 1997
15 Safeway - Local 99 Closed to employees hired on or after December 9, 1997
Special Local 342-50 Pension Fund Closed to employees hired on Group Full-Time Group All Employers not providing contributions for, and participation by, Employees hired or promoted after a certain date as set forth in their Collective Bargaining Agreements
Special Local 342-50 Pension Fund All Employers not providing Group Part-Time Group contributions for, and participation by, Employees hired or promoted after a certain date as set forth in their Collective Bargaining Agreements
geographic area Bargaining unit comment
appendix d—cloSed Bargaining groupS
the Board of Trustees is pleased to provide this Summary Plan Description for the Future Service Plan. If you or your spouse has any questions concerning your rights under the Future Service Plan or want to contact the Board of Trustees, please contact the United Food & Commercial Workers International Union-Industry Pension Fund Office:
United Food & Commercial Workers
International Union-Industry Pension Fund
P.O. Box 6000
Frankfort, Illinois 60423-6000
800-531-2385 or 312-649-1200
www.ufcwnpf.org
Nothing in this Summary Plan Description is meant to interpret or change in
any way the provisions expressed in the Future Service Plan. In the event of any
inconsistency between the explanatory material in this Summary Plan Description
and the Plan Document, the Plan Document will control. The Trustees reserve the
right to amend, modify, or discontinue all or part of this Plan whenever, in their
judgment, conditions so warrant.
National Pension Fund
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