YOUR INDIVIDUAL ACCOUNT PLAN
Joint Board of Trustees
To All Participants
AN OVERVIEW OF YOUR INDIVIDUAL ACCOUNT PLAN
How Your Individual Account Plan Works
Selecting Your Investment Options
When You May Begin Receiving Your Benefit
How You May Receive Your Benefit
PARTICIPATION
Eligibility to Participate
Vesting
Rollover Contributions
When Your Participation Ends
LIFE EVENTS
If You Marry
If You Divorce
If You Enter the Military
If You Suffer an Immediate and Heavy Financial Hardship
If You Stop Working
If You Retire
If You Become Disabled
If Your Spouse Dies
If You Die Before You Retire
If You Die After Your Benefits Commence
YOUR INDIVIDUAL ACCOUNT
Determining the Value of Your Individual Account
INVESTMENT OF PLAN ASSETS
It’s Your Choice
Fidelity© Portfolio Advisory Service at Work (PAS-W)
Default Investment Option
Changing Your Investments
Your Investment Options
Your Individual Account at Your Fingertips
WHEN YOU CAN RECEIVE YOUR BENEFIT
Your Eligibility to Receive Benefits
Your Payment Options
YOUR PAYMENT OPTIONS
Joint and Survivor Annuities (Married Participants)
Life Annuity
Changing Your Election Before Your Effective Date
Optional Forms of Payment
HARDSHIP WITHDRAWALS
Documentation of Hardship
Other Hardship Withdrawal Rules
SURVIVOR BENEFITS
If You Die Before Retirement
If You Die after Retirement
If You Do Not Name a Beneficiary
APPLYING FOR AND RECEIVING YOUR BENEFIT
When Your Payments Begin
Paying Income Tax
CLAIMS AND APPEALS PROCEDURES
Notification of Initial Benefit Determination
Appeal Procedures
IMPORTANT INFORMATION ABOUT YOUR PLAN
Plan Administration
Interpretation of the Plan
Contribution Source
Tax-Qualified Plan
Funding Medium
Plan Termination
PBGC Insurance Does Not Apply
Non-Assignment of Benefits
Limits on Contributions
Normal Retirement Age
Loans
YOUR ERISA RIGHTS
Your Right to Receive Information about Your Plan and Benefits
Prudent Actions by Plan Fiduciaries
Steps You Can Take to Enforce Your Rights
Assistance with Your Questions