Introduction

Section 1 - Definitions

• 1.1 - CSI

• 1.1 - Accrued Benefit

• 1.2 - Accrued Benefit Derived From Employee Contributions.

• 1.3 - Accrued Benefit Derived From Employer Contributions.

• 1.4 - Actuarially Equivalent

• 1.5 - Actuary

• 1.6 - Administrator

• 1.7 - Agent for Service of Process

• 1.8 - Beneficiary

• 1.9 - Board of Directors

• 1.10 - Break in Service.

• 1.12 - Code

• 1.14 - Covered Employment

• 1.15 - Credited Service

• 1.16 - Declaration of Trust; Trust

• 1.17 - Early Retirement Date

• 1.18 - Employee

• 1.19 - Employee Contributions

• 1.20 - Employer

• 1.21 - 5% Owner

• 1.22 - Hour of Service

• 1.23 - Joint and Survivor Annuity

• 1.24 - Leased Employee

• 1.25 - Limitation Year

• 1.26 - Nonforfeitable

• 1.27 - Normal Retirement Date

• 1.28 - Participant

• 1.29 - Participating Employer

• 1.30 - Person

• 1.31 - Plan Year

• 1.32 - Preretirement Survivor Annuity

• 1.33 - Regulations

• 1.34 - Related Employer

• 1.35 - Retirement

• 1.36 - Surviving Spouse

• 1.37 - TAPP Leave of Absence

• 1.38 - Termination Date

• 1.39 - Trustees; Trustee

• 1.40 - Trust Fund

• 1.41 - Vesting Service.

Section 2 - Eligibility and Participation

• 2.1 - Eligibility

• 2.2 - Participation Rules

Section 3 - Credited Service

• 3.1 - Credited Participating Service

• 3.2 - Adjusted Credited Participating Service

Section 4 - Vesting: Termination of Employment

• 4.1 - Vested Percentage

• 4.2 - Vesting Service

Section 5 - Contributions

• 5.1 - Contributions by Participants; Alternative Plans

• 5.2 - Contributions by Participating Employers

• 5.3 - Requirements for Contributions by Participants

• 5.4 - Contribution Account

• 5.5 - Credited Interest

• 5.6 - Withdrawal of Contribution Account on Termination of Employment

• 5.7 - Employer Contribution Plan

• 5.8 - Comparability of Employer Contribution Plan and Regular Plans

• 5.9 - Employer Contribution Guidelines

• 5.10 - TAPP Leave of Absence

• 5.11 - Revision of Contribution Rates

Section 6 - Benefits: Eligibility and Amount

• 6.1 - Normal Retirement Benefit

• 6.2 - Early Retirement Benefit

• 6.3 - Supplemental Spouse Pension

• 6.4 - Vested Benefit

• 6.5 - Preretirement Survivor Annuity

• 6.6 - Temporary Disability Benefits

• 6.7 - Minimum Benefit

• 6.8 - Increases in Past Benefits

• 6.9 - Reduction for Benefits Previously Paid

• 6.10 - Death Benefit

• 6.11 - Minimum Monthly Payment

Section 7 - Benefits: Form and Time of Payments

• 7.1 - Application: Time of Payments

• 7.2 - Normal Retirement Benefit

• 7.3 - Early Retirement Benefit

• 7.4 - Vested Benefit

• 7.5 - Supplemental Spouse Pension

• 7.6 - Preretirement Survivor Annuity

• 7.7 - Optional Forms

• 7.8 - Waiver of Joint and Survivor Annuity; Election of Method and Time of Benefit Payments

• 7.9 - Minimum Benefit

• 7.10 - Required Distribution Rules - Lifetime

• 7.11 - Required Distribution Rules - Death

• 7.12 - Cash Out

• 7.13 - Direct Transfer

Section 8 - Benefits: General Provisions and Limitations

• 8.1 - Application of Benefit Provisions

• 8.2 - Method of Election or Designation

• 8.3 - Information Required to be Furnished by Participants

• 8.4 - Facility of Payment

• 8.5 - Qualified Domestic Relations Order

• 8.6 - Suspension of Benefits

• 8.7 - Designation of Beneficiary

• 8.8 - Maximum Annual Benefits

• 8.9 - Lost Recipients

Section 9 - Administration

• 9.1 - Responsibility for Administration

• 9.1 - Responsibility for Administration

• 9.2 - Appointment of Trustees

• 9.3 - Administrative Organization and Operations

• 9.4 - Indemnification of the Trustees

• 9.5 - Benefit Applications; Appeal Procedures

• 9.6 - Errors in Participant’s Benefits

• 9.7 - Fiduciaries

• 9.8 - Fiduciary Standards

• 9.9 - Electronic Administration

Section 10 - Trust Fund

Section 11 - General Provisions

• 11.1 - Nonalienation of Benefits

• 11.2 - No Enlargement of Employment Rights

• 11.3 - Employment After Retirement

• 11.4 - Governing Law

• 11.5 - Severability

• 11.6 - Construction

• 11.7 - Exclusive Benefits

• 11.8 - Nondiscrimination

Section 12 - Amendment and Termination

• 12.1 - Right to Amend

• 12.2 - Termination of Participating Employer Status

• 12.3 - Automatic Termination of Participating Employer Status

• 12.4 - Right to Terminate

• 12.5 - Termination or Partial Termination of Plan

• 12.6 - Effect of Termination or Partial Termination

• 12.7 - Exclusive Purpose; Return of Contributions; Reversion

• 12.8 - Effect of Merger or Consolidation

• 12.9 - Highest Paid Restriction

Section 13 - Transfers Between the Plan and the Canadian Plan

• 13.1 - Prohibition on Transfer of Funds

• 13.2 - Transfer of Employment With No Transfer of Funds

Section 14 - Top-Heavy Plan Provisions

• 14.1 - Top-Heavy Determination

• 14.2 - Top-Heavy Definitions

• 14.3 - Top-Heavy Minimum Benefits

• 14.4 - Vesting Schedule

Section 15 - Past Service

• 15.1 - Past Service

• 15.2 - Contributions

• 15.3 - Eligibility and Participation

• 15.4 - Service Credits

• 15.5 - Vesting Service.

• 15.6 - Additional Requirements

Appendix A - Assumptions and Tables to be Used to Determine Actuarial Equivalence

Bylaws - I. Organization

• A - Officers

• B - Election of Officers

• C - Meetings

• D - Quorum

• E - Method of Transacting Business

Bylaws - II. Special Committees

• A - Finance and Investments Committee

• B - Plan Benefits and Policy Study Committee

• C - Member Relations and Promotion Committee

• D - Other Committees

Bylaws - III. Administration