- 5 -
Southern California UFCW April 1 -
March 31
Contributions to each CBA Plan that were attributable to
covered hours or weeks worked in a given month were due on the
20th of the month following the month in which the hours were
worked or compensated for. (The parties stipulated that
contributions were due on the 30th of each month, but in her
testimony Sandra Turpen, the administrator of the Northern
California Retail Clerks' Employer Benefit Fund, gave the more
precise statement of the due date for contributions.) An account
was considered delinquent if the payment was not received by the
last day of the month.
During the calendar years 1985, 1986, and 1987, more than
one thousand employers made contributions to the CBA Plans on
behalf of thousands of unionized employees and their
beneficiaries. At all times between January 1, 1985 and December
31, 1987 (the relevant period), each of the CBA Plans qualified
as a multiemployer pension plan within the meaning of the
Employee Retirement Income Security Act of 1974 (ERISA) and was a
plan to which section 413(b) and Subtitle E of Title IV of ERISA
applied. At all times during the relevant period, each of the
CBA Plans was qualified under section 401(a) as a pension plan
and, accordingly, the trusts related to each CBA Plan were exempt
from taxation under section 501.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011