Section 14 - Participation with Past Service

14.02 - Participation as of a retroactive date shall be effective only upon payment in full of all Employee contributions and corresponding Participating Employer contributions for the period from the retroactive date to the date of payment together with applicable interest. For this purpose, Employer contributions shall be made pursuant to the recommendation of the Actuary and the applicable interest shall be calculated at the rate of return actually experienced by the Trust Fund for each applicable period of time, including the estimated rate of return for any final period for which investment performance is not yet available.

14.01 - Subject to approval by the Trustees and to the provisions of this Section 14 and any additional conditions or requirements imposed by the Trustees, an Employer may become a Participating Employer or resume Participating Employer status as of a retroactive effective date. In respect of a Participating Employer resuming its status under the Plan, such retroactive date shall not be earlier than the date on which the Participating Employer previously terminated participation in the Plan.

14.03 - Employees of the Participating Employer shall become Participants under the terms of Section 2 upon fulfilling the requirements of Section 2 applied as though the Participating Employer were joining the Plan currently without a retroactive date.

14.05 - Vesting Service shall be determined and credited for each Participant under Section 4 as though the Participating Employer had joined the Plan on the retroactive effective date and the required contributions had been paid to the Trust Fund when due during the retroactive period.

14.04 - Service credits for Participants of the Participating Employer shall be determined as though the Participating Employer had joined the Plan as of the retroactive effective date. Such retroactive service credits shall apply only to Participants actively employed by the Participating Employer on or after the date the Trustees approve the retroactive effective date. A former Employee of the Participating Employer who had service with the Participating Employer during the retroactive period and is subsequently rehired shall be granted retroactive Credited Participating Service upon payment in full to the Trust Fund of the required contributions and applicable interest. The required contributions and applicable interest shall be paid to the Trust Fund promptly by the Participating Employer upon rehire and enrollment of the former Employee.

14.07 - The Final Average Earnings of an Employee of a Participating Employer resuming participation in the Plan, who upon termination of participation in the Plan, elected to retain his or her deferred vested pension benefit in the Plan, shall be determined by ignoring the period of the Break in Service.

14.06 - The Trustees may impose such additional uniform, nondiscriminatory conditions and requirements as the Trustees deem necessary or appropriate for proper administration of the Plan and compliance with the Income Tax Act and applicable Regulations, and for fulfillment of their fiduciary responsibilities, with respect to past service credit hereunder.

14.08 -

• Notwithstanding the foregoing, amounts contributed under this Section 14 for past service credits shall be administered in compliance with the Income Tax Act, and in particular the prescribed provisions for past service pension adjustment.
• In no event shall a Participant who is a "connected person", as such term is defined under the Income Tax Act, be permitted to receive past service credit under the Plan.