0000024721 00000 n The dispute concerns months in which he was on sick leave-or would have been on sick leave, had he paid the health-insurance premiums required by the Local 705 Health and Welfare Fund for those participants who are not working enough hours to receive health benefits as part of their fringe-benefits package. If there are two or more plans that havent been terminated at any time including the last day of the particular limitation year, and if one or more of those plans is a multiemployer plan. If a plan covers both collectively and non-collectively bargained employees, the plan must satisfy all of these requirements for the mandatorily disaggregated portion (aka "the non-collectively bargained portion" ) of the plan. There remains a dispute about how many months' service the Fund should credit Contilli for during 1996 and 1997, when he worked sporadically. 2023 PitchBook. If the plan language states that a retired participants benefit is suspended due to reemployment and it doesnt meet IRC 411(a)(3)(B) and DOL Reg. A plan must also provide that, if retirement is delayed past a participant's required beginning date, itll actuarially adjust the participants benefit even if the plan also permits suspensions. If there is some argument that we have missed, but that was preserved both in the administrative process and the district court, Contilli may present it on remand. Eligible plans can apply for Federal grants to be used for participants benefits. Get the latest business insights from Dun & Bradstreet. One is that an error by the Health and Welfare Fund does not support relief against the Pension Fund, a distinct entity. endstream endobj 17 0 obj <> endobj 18 0 obj <>/ProcSet[/PDF/Text/ImageB]/XObject<>>>/Rotate 0/Type/Page>> endobj 19 0 obj <>stream Melden Sie sich an und holen Sie sich die besten Preise. Many of the effective dates depend on the CBA termination date. In 2020, Ss pension fund realized investment earnings for the fiscal year (ending June 30) of $350 million. The 7th Circuit Court of Appeals found in Contilli v Teamsters Local 705 Pension Fund, 559 F.3d 720 (7th Cir. 0000006817 00000 n See 26 CFR 1.411(d)-4, Q&A-1(c)(1). In general, this section applies to any amendment to any retirement plan or annuity contract which is made: Multiemployer Pension Reform Act of 2014 (in Division O of the Consolidated and Further Continuing Appropriations Act), The Bipartisan American Miners Act of 2019 (in Division M of The Further Consolidated Appropriations Act, 2020), IRC 432(e), IRC 412(b)(3), IRC 4971(g)(1)( A)R. Provides a transfer of federal money to the United Mine Workers of America (UMWA) 1974 Pension Plan. 0000194422 00000 n 411(c)(3); 26 C.F.R. A Collective Bargaining Agreement (CBA) is a written agreement negotiated between a local, regional, or national union and individual employers or an association bargaining for a group of employers. But the payments skipped as a result of the deferral must be made up, either by payment (with interest) once the deferral ends, or by a suitable actuarial adjustment to the ongoing benefits; otherwise the value of the pension is lower than one that begins on the normal retirement date, and a reduction in the total value of all monthly benefits is a kind of forfeiture. The date on which the last CBA for the plan terminates (determined without considering any extension after August 17, 2006); or, The date on which the last CBA for the plan terminates (determined without considering any extension after November 13, 2015). See 29 U.S.C. Justice David H. Souter, in the Opinion of the Court, wrote, "[A] participant's benefits cannot be understood without reference to the conditions imposed on receiving those benefits. But the district court did not find that Contilli had waived the receipt of a notice specifying his right to health coverage. 2530.203-3, then the provision is a prohibited forfeiture under IRC 411(a). Central Laborers' Pension argued that Heinz was still eligible to receive the same pension, he just could not receive it while working as construction supervisor. 0000002423 00000 n Tax Exempt and Government Entities. The compensation limit of IRC 415(b)(1)(B) doesnt apply to multiemployer DB plans for limitation years beginning after December 31, 2001. 0000003028 00000 n Veranstaltungen, Preise, Wetter und mehr. They filed all subsequent filings in Cycle D. Governmental multiemployer plans meet the exception under Rev. Get the latest business insights from Dun & Bradstreet. 38 0 obj <> endobj The Trustees reserve the right to "Pro rata" agreements, where service a participant earns toward a benefit under the away plan is recognized for vesting and/or accrual purposes under the home plan. Rul. Reiseplne knnen sich ndern Ihre Buchung auch. The Plan and its assets are managed by a joint Board of Trustees equally represented by labor and management. 0000194806 00000 n A multiemployer plan is a plan maintained per one or more Collective Bargaining Agreements (CBA) and to which more than one employer is required to contribute. The Pension Fund staff is committed to providing quality service to all participants and is available to assist you with all aspects of your pension eligibility and retirement. More than two decades of work by the Teamsters to save the retirement nest eggs of a million-plus hardworking Americans came to fruition today when President Biden signed the $1.9 trillion American Rescue Plan (ARP) into law, bringing relief to more than 200 multiemployer pension plans teetering on the edge of financial disaster. The contribution part of the CBA must be attached to the plan as an appendix to ensure that the contribution schedule is definitely determinable and not subject to employer discretion. Now it may be that we have not grasped all of Contilli's arguments, but we have done the best we could with a scattershot presentation. So, if a sponsor claims the CBA termination date is the plans effective date, you may need to review the relevant CBA to verify the delayed effective date applies. assume responsibility for any errors or omissions on the website. . The Plan and its assets are managed by a joint Board of Trustees equally represented by labor and management. Added IRC 431(b)(8) special relief for the IRC 431 provisions, which are similar to IRC 436. It is important to keep the Fund Office immediately aware of any address changes. 4 of 1978, 101, 43 Fed.Reg. If the Fund is paying Contilli at a higher monthly rate reflecting an increase in January 1998, he may already have received the actuarial equivalent (and then some) of the three missing months' benefits calculated at the rate applicable to someone who retired in 1997. 1053(a). He became a package car driver in 1989 and served as a Local 710 steward for twelve years before joining the UPS team as a Business Agent in February 2015 . Find information commonly requested by our participating Local Unions and Contributing Employers. At FindLaw.com, we pride ourselves on being the number one source of free legal information and resources on the web. This website contains only highlights of certain features of the Local 705 International Brotherhood of Teamsters Health & Welfare Plan and the Local 705 International Brotherhood of Teamsters Pension Plan (or Plans). The Plans are maintained by the Trustees of the Local 705 International ]!1$$Nr)Zp&b]=)B oL`,d #06)b?zVt%I2g`g 3yU43fnE%@. If you are a resident of another country or region, please select the appropriate version of Tripadvisor for your country or region in the drop-down menu. PPA 06 Section 1106 added paragraph (6) to 414(f) to amend the time period for plans to make the election. An official website of the United States Government. Rul. Chicago, IL 60612 For the plan language to be qualified in form, it must define how itll adjust the benefit for delayed commencement. The anti-cutback rule provides that, once a participant's right to a benefit has vested, the terms of a pension plan cannot be changed to reduce the amount of that benefit. Failure to return the Certification will result in the suspension of your benefit payments. 1.411(a)-4(a). You must execute medial release forms that will be forwarded to all your physicians. To be eligible for the benefit, you must have at least 10 years of service credit and be on the retirement payroll for the month of December in the year in which the benefit is paid. If the sponsor wants reliance for the incorporated provisions of a Funding Improvement or Rehabilitation plan, they must attach the incorporated provisions to the plan as an appendix. 26 CFR 1.401(a)-1(b)(2). Multiemployer plans are not the same as multiple employer plans. Thus if Contilli wants his pension benefits for November and December 1997 and January 1998 (or their actuarial equivalent in higher future pension checks), he must accept the pension schedule that was in force in October 1997, when he retired, plus any increases paid to persons who were in retirement status on January 1, 1998. Plan (or Plans). Established in 1955, the plan provides retirement and pension benefits to employees. Full details are contained in the Plan Documents that establish the Plan provisions. assume responsibility for any errors or omissions on the website. Plans that adopt ad hoc COLAs (in other words, a one-time benefit increase for retirees in pay status) for several years in a row may violate IRC 411(d)(6) in the first year that they dont adopt an ad hoc COLA. Multiemployer plans arent aggregated with other multiemployer plans per IRC 415(f)(3) for determining: In spite of the rule in 26 CFR 1.415(a)-1(e) described in IRM 7.11.6.6.8.4, Benefits Attributable to Service with More Than One Employer, under 26 CFR 1.415(f)-1(g)(2)(i), a multiemployer plan may provide that only the benefits under an employers multiemployer plan are aggregated with that employers non-multiemployer plans. amend, modify, or terminate the Plans at any time. IRC 414(f). CODAs present certain issues for multiemployer plans, including those described below. A Participation agreement (or side agreement) allows non-collectively bargained employees to participate in a multiemployer plan. 1161-69. 0000072123 00000 n See IRM 7.11.6.6.4, Central Laborers Pension Fund v. Heinz. The general effective date is the plan year beginning after Dec. 31, 2006. 0000145345 00000 n Regulatory Changes to Normal Retirement Age (NRA), Setting Every Community Up for Retirement Enhancement (SECURE Act) (2019), The date on which the last of such collective bargaining agreements terminates (determined without regard to any extension thereof agreed to on or after December 20, 2019), or, On or before the last day of the first plan year beginning on or after January 1, 2022, or. Plan provisions. If there is another appeal, each distinct argument should be highlighted and the basis for thinking it preserved for appellate resolution must be explained in detail. 2007-44section 10.04. There are two problems with this line of argument (if we have divined what Contilli is arguing). Setting Every Community Up for Retirement Enhancement of 2019 (the SECURE Act), Section 112. You are encouraged to submit a draft order to the Fund for review prior to its entry in Court. The model QDRO is for use under a Shared Payment Approach, Separate Interest Approach or for child support. 0000142794 00000 n startxref 0000194646 00000 n The plan document must specify the aggregation of benefits/contributions in the multiemployer and single-employer plan for it to be effective since it is optional. This would include: If the plan contains matching employer contributions or after-tax employee contributions, it should list the necessary 401(m) language. The Plan Administrator is Jack Witt. See IRC 401(k)(1). Before January 1, 2017, under Rev. 16 0 obj <> endobj Three plans are aggregated together for purposes of IRC 415(f)(1) and exceed the IRC 415 limits, two plans are single employer plans and one plan is a multiemployer plan. 0 All fields are required and must be filled out, 1645 West Jackson Blvd. Remember, for most people, Social Security benefits are not taxable. There are a number of special rules for applying the IRC 415 limits to multiemployer plans, as described below. Therefore, even if a plan is terminated for PBGC and Title IV purposes, its treated as an on-going plan for IRC 401(a) purposes until all assets are distributed. There is one potential complication. Local 705 International Brotherhood of Teamsters Pension Fund is a multi-employer-defined benefit union pension fund based in Chicago, Illinois. Proc. Proc. 16). Contact us. Gradei's did not respond to payment demands and filed for bankruptcy. Non-collectively bargained employees can only participate in a multiemployer plan if the plan document specifically allows it; A participation agreement will say who is eligible and the amount of benefit/contribution theyll receive; and. Such later date as the Secretary of the Treasury may prescribe. Brotherhood of Teamsters Health & Welfare Fund and the Local 705 International Brotherhood of However, unlike IRC 436, IRC 431 doesn't require the plan to adopt any language. 1905. MEMORANDUM OPINION AND ORDER. 29 U.S.C. As the Fund simply applied to Contilli a generally applicable rule, no forfeiture occurred. Local 705 International Brotherhood of Teamsters Pension Fund General Information. Spell out how much of the benefit each multiemployer plan pays. Shop Teamsters International Brotherhood of Teamsters on Twitter International Brotherhood of Teamsters on Facebook International Brotherhood of Teamsters on YouTube . You will need to The judgment is vacated, and the case is remanded for proceedings consistent with this opinion. The plan must contain language stating how itll make up the missed payments. Thomas Heinz worked as a construction worker and retired. States that Qualified Cash or Deferred Arrangements must allow long-term employees working more than 500 but less than 1,000 hours per year to participate. But once Contilli retired his entitlement was fixed, and the Fund's failure to pay any month's benefit worked a forfeiture of that amount. A plan must designate the plan type. Defendant is an "employer" within the meaning of ERISA and is obligated to make fringe benefit contributions to plaintiff Funds under the terms of a collective bargaining agreement with Local 705 of the International Brotherhood of Teamsters. We simply do not see how, in any practical sense, this change of terms could not be viewed as shrinking the value of Heinz's pension rights and reducing his promised benefits.". Plan provisions. The district court found that Contilli had not made the appropriate requests and thus had failed to exhaust his administrative remedies. The table lists commonly used acronyms and their definitions. This. 0000134759 00000 n A plan may not be amended to take away a protected right associated with benefits already accrued (26 CFR 1.411(d)-3(a)(3)). 0000194289 00000 n However, multiemployer 401(k) plans, like others, must provide a method for identifying whether Highly Compensated Employees (HCEs) participate in the plan. To help us improve user experience, we use Matomo to analyse how visitors interact with the website. hbbd``b`v `$XZs=D uR 3k$]'LAF10 3 ` 1645 WEST JACKSON BLVD Tel. A sponsor doesnt have to amend the plan document if they adopt a Funding Improvement or Rehabilitation plan unless the Funding Improvement or Rehabilitation plan changes the plans provisions (IRC 432). 2530.210. Review the plans suspension of benefit provisions, if any, to determine if they satisfy IRC 411(a)(3)(B) and DOL Reg. which funds the benefits under the Local 705, International Brotherhood of Teamsters Pension Plan (the "Plan"), was certified by its actuary to be in critical status (also known as the "Red Zone") for the plan year beginning January 1, 2015. If a multiemployer DB plan is certified to be in critical status (defined in IRC 432(b)(2)), it may, but isnt required to, be amended to reduce or eliminate adjustable benefits (defined in IRC 432(e)(8)), including adjustable benefits that are otherwise protected under IRC 411(d)(6), as based on the outcome of collective bargaining over these reductions and conditioned on providing appropriate notice. The plan was treated as a Cycle E plan (reviewed under the 2009 or 2014 CL for the first and second cycles, respectively). Description. Established in 1955, the plan provides retirement and pension benefits to employees. CONTILLI v. LOCAL 705 INTERNATIONAL BROTHERHOOD OF TEAMSTERS PENSION FUND 705. Page Last Reviewed or Updated: 07-Oct-2021, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Incorporating Auxiliary Documents by Reference, Plan Review Guidelines and Language Requirements, Benefits and Service Credit Conditioned on Making Contributions, Delayed Payment of Accrued Benefit Due to Application Requirement, Application of the Minimum $10,000 Limitation on Benefits, Benefits Attributable to Service with More Than One Employer, Aggregation of Benefits under More Than One Plan, Aggregation Only for Benefits Provided by the Employer, Plan Disqualification Rules for Aggregated Plans, 401(k) Plan Language for Multiemployer Plans, Amendments in Compliance with Special Funding Rules under IRC 432, Benefit Suspensions Under the Multiemployer Pension Reform Act (MPRA) of 2014, Benefit Relief Under the American Rescue Plan of 2021, Plans Terminated for PBGC and Title IV Purposes, Sample Language of a CODA in a Money Purchase Plan, Treasury Inspector General for Tax Administration, Economic Growth & Tax Relief Reconciliation Act of 2001, Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, Setting Every Community Up for Retirement Enhancement Act of 2019, Workers, Retiree, and Employer Recovery Act of 2008. The problem with this plan's terms is not that benefits have been reduced generally (they haven't) but that the application rule causes a forfeiture unless the participant applies before his normal retirement age. The following subsections list guidelines to review multiemployer plans for a DL. B. of T. PENSION FUND 1645 WEST JACKSON BLVD Tel 312-738-2811 CHICAGO, IL 60612-3227 SUITE 700 Fax 312-738-0607 LOCAL 705, INTERNATIONAL BROTHERHOOD OF TEAMSTERS PENSION FUND NOTICE OF PLAN STATUS April 2021 To Participants, Benefciaries, Participating Unions, and Contributing Employers: . Rev. The plan may not allow discretion for contributions to the plan, and the contribution must be the employees' decision. In 2020, S's pension fund realized investment earnings for the fiscal year (ending June 30) of $350 million . So the coverage-related arguments in the appellate brief were not preserved, and the preserved arguments have not been renewed. 1904. Because of their lack of access to actual compensation data, some multiemployer 401(k) plans may impermissibly contain language to approximate participant compensation. A Rehabilitation plan is a plan which consists of actions, including options or a range of options, which if the plan takes, are reasonably expected to bring the plan out of critical status by the end of the rehabilitation period, or otherwise forestall plan insolvency, per IRC 432(e)(3). Withholding is one way for you to pay a portion of your income tax. Make sure: You can review the plan to determine that it satisfies all of the qualification requirements necessary to receive a favorable determination letter (DL). Scrutinize multiemployer plans that incorporate tiered contribution or allocation formulas to determine whether these formulas provide an election. A right is non-forfeitable under 1053(a) if it is an unconditional right. 26 C.F.R. 1645 West Jackson Boulevard It generally lasts one to five years. For CBAs ratified and in effect on May 22, 2007, the Regulations are effective the first plan year that begins after the last of the CBAs in effect on May 22, 2007, terminates (without considering any extension of the agreements) or, if earlier, May 22, 2010. (1) Added IRM 7.11.6.6.12.2 to reflect law/regulatory changes for collectively bargained plans under the American Rescue Plan. What are some restaurants close to Pension Schuhlstrasse Dudweiler? This website contains only highlights of certain features of the Local 705 International Brotherhood UPS/IBT PENSION UPS participants that previously participated in the Central States Pension Fund should contact the UPS/IBT Plan for all pension information including benefit estimates and pension applications. Eine nette Geste war das wunderschn prsentierte Frhstck. IRC 432(e)(8). The coverage argument that Contilli did preserve-by presenting it to the plans and raising it in the district court-was that some of the employers for which he worked in 1996 and 1997 did not make proper contributions to the Pension Fund, which therefore did not credit him with all of his service. Contilli's opening brief ignored this adverse ruling and argued as if both the Health and Welfare Fund and the district court had resolved the merits. To the extent that Contilli addresses exhaustion, he maintains that the plans' failure to provide him with a history of his employer contributions justified his failure to exhaust these matters with the Trustees. 0000023177 00000 n This must be done by you or your attorney. Full details are contained in the Plan Documents that establish the Plan provisions. Gave multiemployer plans in endangered or critical status for 2008 and 2009 a temporary extension of the funding improvement or rehabilitation periods. Den Gsten gefallen diese Pensionen in Saarland, Aufenthalte von einem Monat oder mehr entdecken. 0000193314 00000 n If there is a discrepancy between the wording here and the documents that See also 26 CFR 1.415(a)-1(c)(4), which lists a convenient cross-reference table for these rules. Although every effort is made to keep this website up to date, the Plans do not See IRC 411(a)(7) and IRC 411(c)(3). 0000193166 00000 n 312-738-2811 CHICAGO, IL 60612-3227 SUITE 700. If, after applying 26 CFR 1.415(g)-1(b)(3)(ii) above, there are two or more plans and one or more of the plans has been terminated at any time including the last day of the particular limitation year. Examples of suspension provisions that dont satisfy DOL Reg. The pension fund for retired members of the Teamsters Union has proposed benefit cuts of up to 60 per cent, saying without them, the fund will run of money in ten years. If an amendment expands the plans suspension of benefits provision, for benefits already accrued, it violates IRC 411(d)(6) and must be corrected. 38 85 2005-76. We dont accept CBAs, participation agreements and reciprocity agreements in their entirety for review. Evidence may be in the form of medical records, test and operative reports and physician statements for review by the Funds Medical Director. Rul. l.Zl~#Ls7^Anf=lx>}PZ'SrVGtQYcYlfu2W5. ]ev%T*| A Funding Improvement plan is a plan which consists of the actions, including options or a range of options to be proposed to the bargaining parties, which if the plan follows, are reasonably expected to close the plans funding gap by 1/3, or otherwise improve the plans funded status per IRC 432(c)(3). See Rev. Later of: January 1, 2002, or the last CBA termination date on or after EGTRRAs enactment (May 26, 2001). Are there any historical sites close to Pension Schuhlstrasse Dudweiler? Identify the class of employees benefiting under the agreement and their benefit formula, or attach the applicable section of the participation agreement as an appendix. So the Fund was entitled to start Contilli's pension in November 1997, when he retired, rather than in September 1995, the month after his 65th birthday; it did not need to send him catch-up checks for those two years or make any adjustment other than what the plan itself required. The 13th check cant be limited to "dues paying" members or other similar restrictions, as the trustee has a duty to all of the participants and not to the participating employers or union that named the trustee. %PDF-1.6 % 0000039739 00000 n 0000194399 00000 n To determine if the company has properly remitted to the Pension Fund on your behalf, you should contact the Pension Department at 1-800-523-2846 ext. 2007-44 section 11.01(6)). He retired in October 1997 and applied for retirement benefits in January 1998. Participants. In determining how to implement the restored benefits, the fund MAY make up for missed benefits via a lump-sum payment, OR provide a 5-year make-up of the benefits spread out over 60 monthly payments. 0000059403 00000 n A DB plan that contains language requiring a retiree to file a claim for benefit payments before payment begins must also contain language to actuarially adjust the benefit whenever the annuity starting date occurs after the participants normal retirement date (unless the plan provides that the benefit will be suspended under plan terms that satisfy the requirements of DOL Reg. establish the Plans, the Plan Document language will govern. 94-76, any money purchase plan amended to become a profit-sharing plan must ensure that any accrued benefits remain subject to the same distribution restrictions (Qualified Joint & Survivor Annuity) that applied before the amendment. If no tax, or not enough tax, is withheld from your benefits, you may have to pay estimated taxes during the year or a tax penalty at the end of the year. <<7371E6DC5A2D72448E6C858535721A82>]/Prev 218701>> Gstehaus Schu. The district court held, however, that a plan is entitled to adopt and enforce a rule requiring retirees to apply for their pensions. Claim your listing for free to respond to reviews, update your profile and much more. Which popular attractions are close to Pension Schuhlstrasse Dudweiler? 1645 West Jackson Blvd. 0000039264 00000 n Delegation Order 7-1 delegates the authority to issue determination letters on the qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans to the Director, EP. Not actuarially adjusting a benefit for a delayed commencement creates an impermissible forfeiture. See all Speciality Lodging in Saarbrcken, Schulstrasse 24, 66125 Saarbrcken, Saarland Germany, Saarbrcken Hotels with Laundry Facilities, Hotels near Hermann Neuberger Sportschule, Hotels near (ETZ) Metz-Nancy-Lorraine Airport. 0000006586 00000 n The relief from the anti-cutback requirements of IRC 411(d)(6) provided in 26 CFR 1.411(b)(5)-1(e)(3)(vi) only to plan amendments that are adopted before the effective date of the final regulations. Plan assets are placed in a trust fund. %%EOF See Rev. 0000066539 00000 n Local 705 International Brotherhood of Teamsters Pension Plan 1645 West Jackson Boulevard Chicago, IL 60612 The Plan Administrator is Jack Witt. The Plans are maintained by the Trustees of the Local 705 International Brotherhood of Teamsters Health & Welfare Fund and the Local 705 International Brotherhood of Teamsters Pension Fund (Funds). The extra payment is referred is as a thirteenth check. Judge Manish S. Shah. See Rev. See Cotter v. Eastern Conference of Teamsters Retirement Plan, 898 F.2d 424, 428 (4th Cir.1990). 0000194357 00000 n They typically are one of two types: "Money follows the worker" agreements, where contributions a worker accrues in the away plan are transferred to the workers home plan and applied to benefits under the home plan. A pension depends on the number of years of credited service, so extra months of work automatically yield a higher monthly pension.) If the ADP test is necessary, its essential to have accurate compensation data to properly compute it. ERISA and the implementing regulations recognize that payment of benefits often will be deferred; there is no problem with an application requirement. For limitation years before July 1, 2007, 26 CFR 1.415-1(e) stated that to apply IRC 415 limits, a participants benefits, compensation and contributions from all employers could either be: Applied separately to the benefit or contribution attributable to each employer for whom the participant worked. Gnnen Sie sich einen Monat Auszeit in der Region Saarland, Deutschland. 0000187223 00000 n A money purchase plan states that contributions for each participant are made in accordance with the CBA schedule. IRC 432(f)(2). The Local 705 International Brotherhood of Teamsters Pension Plan is a Multiemployer Taft-Hartley Plan established to provide retirement benefits to collectively bargained members of Teamsters Local Union 705. 0000002360 00000 n 0000193368 00000 n Reciprocity agreements dont violate the exclusive benefit rule. This pension plans language is acceptable: A 13th check will be issued in December, following the end of a fiscal year (ending Sept. 30) where the earnings less the cost of the fund produces a number greater than $100,000.
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teamsters local 705 pension fund