General

• January 2025 Semi-annual Open Enrollment for Wage Deferral Election Notice – All Participants who have attained at least the 45% Apprentice level and who are working in Covered Employment may make a (or revise their current) deferral election during one of two open enrollment periods beginning in November and May that take effect January and July respectively.
• January 2025 Semi-annual Open Enrollment for Wage Deferral Election Form – Use this if you wish to make a 401(k) deferral from your 2025 hourly wages to your account in the San Francisco Electrical Workers Retirement Savings Plan.
• Notice of Changes to Plan Relating to CARES Act - April 2020 – Read about important changes to your Plan, effective immediately.
• July 2024 Semi-annual Open Enrollment for Wage Deferral Election Notice - Retirement Savings Plan – All Participants who have attained at least the 45% Apprentice level and who are working in Covered Employment may make a (or revise their current) deferral election during one of two open enrollment periods beginning in November and May that take effect January and July respectively.
• July 2024 Semi-annual Open Enrollment for Wage Deferral Election Form – Use this if you wish to make a 401(k) deferral from your 2024 hourly wages to your account in the San Francisco Electrical Workers Retirement Savings Plan.
• Investment Election Form – Use this form to update your investment elections.
• Application for Profit Sharing Pension Benefit – Use this form to apply for Profit Sharing benefits.
• Summary of USERRA Rights – This Notice summarizes your rights as a Participant in the Northern California Electrical Workers Pension Trust (the "Pension Plan"), the San Francisco Electrical Workers Retirement Savings Plan (the "RS Plan") and the San Francisco Electrical Workers Health & Welfare Plan (the "H&W Plan" and, collectively, the "Plans") under the Uniformed Services Employment and Reemployment Rights Act of 1994 ("USERRA"). USERRA protects you if you are ordered to active military service.
• Explanation of Distribution Rules and Sample Factors – The Plan allows Participants to request distributions if certain requirements are met. This Explanation describes the requirements for distributions other than hardship withdrawals. There is a list of sample factors included at the end.
• Tax Notice – This notice describes the rollover rules that apply to payments from the Plan that are not from a designated Roth account (a type of account with special tax rules in some employer plans).
• Hardship Withdrawal Application – Use this form to apply for a hardship withdrawal.
• Profit Sharing Designation of Beneficiary Form – This form allows you to designate primary or contingent beneficiaries.
• Profit Sharing Direct Deposit Request – This form allows you request direct deposits.
• Withholding Certificate for Pension or Annuity Payments (W-4P) – Include this form with the Withholding Certificate for Pension or Annuity Payments if you elected to have Income tax withheld from your pension or annuity.
• Withholding Certificate for Pension or Annuity Payments (DE 4P) – Unless you elect otherwise, the law requires that personal income tax be withheld from payments of pensions and annuities. Use this form to elect whether income tax will be withheld from pension payments.
• Rules Regarding Minimum Distributions and Distributions After Death – The Internal Revenue Code requires the Plan to apply these "minimum distribution" rules, and this Explanation summarizes how they operate.

Legally Required

• Summary Annual Report - 2023 – This is the Summary Annual Report for the Plan year ending December 31, 2023.
• Summary Annual Report - 2022 – This is the Summary Annual Report for the Plan year ending December 31, 2022.
• Summary Annual Report - 2021 – This is the Summary Annual Report for the Plan year ending December 31, 2021.
• Summary Annual Report - 2020 – This is the Summary Annual Report for the Plan year ending December 31, 2020.
• Summary Annual Report - 2019 – This is the Summary Annual Report for the Plan year ending December 31, 2019.
• Summary Annual Report - 2018 – This is the Summary Annual Report for the Plan year ending December 31, 2018.
• Summary Annual Report - 2017 – This is the Summary Annual Report for the Plan year ending December 31, 2017.
• Summary Annual Report - 2016 – This is the Summary Annual Report for the Plan year ending December 31, 2016.
• Summary Annual Report - 2015 – This is the Summary Annual Report for the Plan year ending December 31, 2015.
• Summary Annual Report - 2014 – This is the Summary Annual Report for the Plan year ending December 31, 2014.
• Summary Annual Report - 2013 – This is the Summary Annual Report for the Plan year ending December 31, 2013.
• Summary Annual Report - 2009 – This is the Summary Annual Report for the Plan year ending December 31, 2009.
• Summary Annual Report - 2008 – This is the Summary Annual Report for the Plan year ending December 31, 2008.
• Summary Annual Report - 2006 – This is the Summary Annual Report for the Plan year ending December 31, 2006.
• Summary Annual Report - 2005 – This is the Summary Annual Report for the Plan year ending December 31, 2005.
• Summary Annual Report - 2004 – This is the Summary Annual Report for the Plan year ending December 31, 2004.
• Summary Annual Report - 2003 – This is the Summary Annual Report for the Plan year ending December 31, 2003.

Notices

• Notice of Plan Change Affecting Distributions from Rollover Subaccount - May 2024 – Before May 2024, Rollover Subaccount Subject to Distribution Restrictions and Spousal Consent. After April 2024, Rollover Subaccount No Longer Subject to Distribution Restrictions or Spousal Consent.
• Notice of Changes 2019 – Two changes to the Plan have been made effective January 1, 2019. The first change makes it easier to obtain larger hardship distributions from your account, and the second change increases the number of annual non-hardship single sum distributions you make take from the Plan.
• Loan Policy – This loan policy ("Policy") is maintained under Section 9.6 of the San Francisco Electrical Workers Retirement Savings Plan ("Plan"), effective for loans issued after December 31, 2017.
• Explanation to Participant of Qualified Pre-Retirement Survivor Annuity – Information on the Qualified Pre-Retirement Survivor Annuity (QPSA).
• 2015 Participant Investment Direction Information – Whether you will have adequate savings at retirement will depend in significant part on how much you choose to save and how you invest your savings. This document provides you information that will help you compare the investment options available to you under the SFEW Retirement Savings Plan.
• 2015 Participant Fee Disclosure Notice – This Participant Disclosure Notice is being provided as required by federal law to those who are eligible to participate or have a balance in the San Francisco Electrical Workers Retirement Savings Plan (the "Plan") and have the right to direct investments.
• Adoption of a Hardship Withdrawal Provision – Effective September 1, 2009, a hardship withdrawal provision was to the SFEW Retirement Savings Plan. This notice details the changes that resulted from this provision.
• Hardship Rules – As of September 1, 2009, The SFEW Retirement Savings Plan allows Participants to request and receive a hardship withdrawal if certain requirements are met. This document explains the Plan's hardship withdrawal rules.
• Diversion of the $3.04 Per Hour Retirement Savings Plan Contribution to the Defined Benefit Plan Effective 1/1/2010 – The bargaining parties to the IBEW Local 6/SFECA Inside Agreement agreed to divert the $3.04 hourly contribution from the SFEW Retirement Savings Plan to the NCEW Pension Plan effective January 1, 2010, and to temporarily reduce future benefit accruals if necessary to avoid causing the Plan to enter "critical" status. This notice explains the reasons for and details of this decision.
• Profit Sharing/401(k) Plan (formerly Money Purchase Plan) - New Recordkeeping Services – Effective January 2007, some important enhancements were made by the Northern California Electrical Workers Money Purchase Pension Plan (the "Plan"). You should read this letter if contributions made by your employer are currently being invested in the Trustee-Directed Money Purchase Pension Plan.
• Investment Education Workshop – This workshop is designed to give you the necessary information and tools to manage your own investments. It will help you to understand of the various asset classes available, the risk/return expectations of each, the nature of market volatility, and the design of an asset allocation appropriate to your individual circumstances and risk tolerance.
• Notice of Changes to Recordkeeping Procedures Enhancing Services to Plan Participants – This letter is to announce that the Northern California Electrical Workers Money Purchase Pension Plan (the "Plan") will be making some important enhancements, effective January 2007. You would have received this letter because contributions made by your employer were being invested in the Trustee-Directed Money Purchase Pension Plan.

QDRO

• Procedures for Administering Domestic Relations Orders (QDROs) – Pursuant to the Employee Retirement Income Security Act, as amended ("ERISA"), the Board of Trustees of the Northern California Electrical Workers ("NCEW") Pension Trust adopts these procedures for administering domestic relations orders which affect the pension benefits of Participants in the NCEW Pension Plan and/or the NCEW Retirement Savings Plan (Profit Sharing Plan).
• Sample QDRO – This sample order is intended to assist attorneys in preparing Qualified Domestic Relations Orders (QDROs). The language in this sample order is currently acceptable to the Plans as meeting the requirements of a QDRO, although the language has not been challenged in court nor has a court definitively stated that the language meets ERISA's minimum standards for a QDRO.