0000193225 00000 n The plan is managed by the executive management team. The Board of Trustees is responsible for the overall operation and administration of the Plan. 1645 West Jackson Blvd. Multiemployer plans are subject to the qualification rules under IRC 401(a), including, but not limited to: However, some rules, such as IRC 415, apply differently to multiemployer plans. Accordingly such a plan will not be treated as terminated under section 401(a) of the Code and will have to continue to meet the requirements of section 401(a) to retain its qualified status.". 1904. 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. 312-738-0607. 0000039397 00000 n NOTICE OF PLAN STATUS . 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. Melden Sie sich an und holen Sie sich die besten Preise. The court concluded that Contilli had failed to alert the Health and Welfare Fund to the supposed error in the premium and give it an opportunity to make any appropriate findings and adjust benefits accordingly. . There is no plan language requirement. 0000144749 00000 n The provision doesnt apply to employees under IRC section 410(b)(3) (employees excluded because of a collectively bargained agreement). 0000139639 00000 n For a defined contribution plan, it must designate whether it is a profit sharing or money purchase plan. Greater Chicago Area193 followers 191 connections. endstream endobj startxref 0000145012 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 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. 0000004222 00000 n Das Gstehaus Schu in Marpingen liegt 34 km von der Messe Saarmesse entfernt und bietet Unterknfte mit kostenfreiem WLAN und kostenfreien Privatparkpltzen. 0000143292 00000 n Both these provisions relate to IRC 401(a) issues, and if incorporated by reference, must be attached to the document as an appendix. Contilli's appellate brief is hard to follow, but as best we can make out he concedes that the Fund gave him credit for all months in which, according to his employers' returns, he worked the minimum number of hours required for pension credit. Due to conflicting IRS guidance at the time, the Court allowed plans to retroactively correct these types of amendments as long as they were corrected by the last day of the EGTRRA remedial amendment period. Are there any historical sites close to Pension Schuhlstrasse Dudweiler? Thomas Heinz worked as a construction worker and retired. It generally lasts one to five years. Withholding is one way for you to pay a portion of your income tax. 0000023177 00000 n See IRC 413(c) and IRM 7.11.7 Multiple Employer Plans. The Regulation: Was issued after the decision in Sheet Metal Workers National Pension Fund v. A right is non-forfeitable under 1053(a) if it is an unconditional right. 26 C.F.R. The plan may not allow discretion for contributions to the plan, and the contribution must be the employees' decision. LOCAL 705, INTERNATIONAL BROTHERHOOD OF TEAMSTERS PENSION FUND NOTICE OF PLAN STATUS April 2016 Participants, Beneficiaries, Participating Unions, and Contributing Employers: The Pension Protection Act ("PPA" or "Act"), signed into law in 2006 and extended by the Multiemployer Pension Reform Act of 2014 ("MPRA"), is intended to improve the . 0000139549 00000 n You must execute medial release forms that will be forwarded to all your physicians. 0000187223 00000 n FindLaw.com Free, trusted legal information for consumers and legal professionals, SuperLawyers.com Directory of U.S. attorneys with the exclusive Super Lawyers rating, Abogado.com The #1 Spanish-language legal website for consumers, LawInfo.com Nationwide attorney directory and legal consumer resources. 2021.03.11. IRC 432(e)(8). Among other terms, the CBA: Specifies the basis for employers to make contributions. If the participant may elect to reduce their wages and increase their contribution, then the plan is, in effect, a cash or deferred arrangement. Purpose: This IRM describes the procedures for reviewing Employee Plans (EP) Determination Letter (DL) applications for multiemployer plans. %PDF-1.6 % Sinai Medical Center, 210 F.3d 803 (7th Cir.2000). (2) Updated for current revenue procedures and plain language edits throughout. 0000194399 00000 n Not actuarially adjusting a benefit for a delayed commencement creates an impermissible forfeiture. Teamsters Pension Fund (Funds). 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. (1) This transmits revised IRM 7.11.6, Employee Plans Determination Letter Program, Multiemployer Plans. Plan (or Plans). assume responsibility for any errors or omissions on the website. Instead it seems to have confused the anti-forfeiture rule in 1053(a) with the anti-cutback rule in 29 U.S.C. If any non-collectively bargained retirees receive a 13th check, these distributions must satisfy the non-discrimination rules for former employees in 26 CFR 1.401(a)(4)-10. 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: . The extra payment is referred is as a thirteenth check. Email: info@local705funds.org. The only money purchase plans permitted to include a CODA are pre-ERISA plans (existed June 27, 1974 and included the CODA at that time). Proc. hb``c`f`c`pfb@ !VvoW0` Reciprocity agreements are optional but, if used, allow a multiemployer plan "home plan" to accept contributions for participants or recognize service credits that participants earn for service they perform for employers under an unrelated multiemployer plan "away plan" . The US Supreme Court unanimously held that the amendment to the plan had narrowed Heinz's rights to the benefits promised him at the time he retired, and that such a narrowing violated ERISA. Reiseplne knnen sich ndern Ihre Buchung auch. endstream endobj 17 0 obj <> endobj 18 0 obj <>/ProcSet[/PDF/Text/ImageB]/XObject<>>>/Rotate 0/Type/Page>> endobj 19 0 obj <>stream Economic Growth & Tax Relief Reconciliation Act of 2001 (EGTRRA). Eligible participants will receive up to $45 per year of service credit.. However, multiemployer 401(k) plans, like others, must provide a method for identifying whether Highly Compensated Employees (HCEs) participate in the plan. A Participation agreement (or side agreement) allows non-collectively bargained employees to participate in a multiemployer plan. The table lists commonly used acronyms and their definitions. h]k0t%MP7EmjM&_97}NZiui6.l!tw9^e,J5lVi_K4s{pB$(CUFs65Q&L3LW"1:wa0VZ If you would like to have Federal Withholding deducted from your pension payment or would like to change the amount withheld, you can obtain the form on this website or call the Fund Office for a form. 1.411(a)-7(a)(1)(ii), 1.411(c)-1(e)(1). Multiemployer plans are also subject to additional qualification rules under IRC 413(b). At FindLaw.com, we pride ourselves on being the number one source of free legal information and resources on the web. Full details are contained in the Plan Documents that establish the Plan provisions. States that the IRS will disqualify any plan that adopts provisions similar to those upheld under Sheet Metal Workers Case. He filed suit in federal district court. As a general rule, if a participants annual benefit exceeds the IRC 415(b)(1)(B) dollar limit solely due to the aggregation rules of IRC 415(f)(1), then one or more of the plans is disqualified under 26 CFR 1.415(g)-1(b)(3)(ii) - (iv) until, (not considering the annual benefits/additions under the disqualified plan(s)), the remaining plans satisfy the applicable 415 limits. 2005-76. 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. He cannot have the higher pension for persons who retired in January 1998 and later, plus the extra months' benefits that he could have received by submitting his application in October 1997. Rul. For DL applications with a control date after September 17, 2015, if any of the plans IRC 401(a) provisions (coverage, benefit formula, distribution options, class of covered employees, etc.) Local 705 International Brotherhood of Teamsters Pension Plan 1645 West Jackson Boulevard Chicago, IL 60612 The Plan Administrator is Jack Witt. hWN1RVE Chicago, IL 60612-3227, Phone: (312) 738-2811 If you are an active pension participant, you may view your weeks worked in covered employment and pension statement by logging into theParticipant Portal. 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. Thirteenth check distributions are permitted by: Plan language permitting 13th check distributions. See 26 CFR 1.415(a)-1(f)(5)(ii). 2530.203-3). 0000145345 00000 n You will need to 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. amend, modify, or terminate the Plans at any time. The purpose of this website is for the informational and educational use and convenience of Plan PPA 06 Section 1106 added paragraph (6) to 414(f) to amend the time period for plans to make the election. Each pension plan shall provide that an employee's right to his normal retirement benefit is nonforfeitable upon the attainment of normal retirement age. 0000194491 00000 n LOCAL 705 I. IRC 401(a)(9) as modified by SECURE Act Section 401- Modification of Required Distribution Rules for Designated Beneficiaries. This is a violation of the requirement that benefits not be suspended for a reemployed, retired participant who works less than 40 hours per month. 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. 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. 0000133428 00000 n Contilli contends in this suit under 29 U.S.C. But the district court did not find that Contilli had waived the receipt of a notice specifying his right to health coverage. There are two problems with this line of argument (if we have divined what Contilli is arguing). hb```f``R``a` @Q[2 I `a`@VA!+"9lLg1333me5f 0000059290 00000 n Changes in a Covered Employees classification shall be in writing on an approved form and in accordance with the rules and regulations adopted by the Board of Trustees. 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 . Proc. This violates the regulations because only benefit payments can be suspended, not service credit. IRC 401(a)(35), DB plans and other plans mentioned in IRC 401(a)(11) must add the Qualified Optional Survivor Annuity. Collectively bargained plans, including multiemployer plans, often have later effective dates for required plan provisions. The table below lists laws that changed multiemployer plans, the affected Code section, and a description of the change. Multiemployer plans are also exempt from the IRC 436 funding rules even if they have non-collectively bargained employees; they are subject to the funding rules of IRC 431 and IRC 432 instead. See 29 U.S.C. TermsPrivacyDisclaimerCookiesDo Not Sell My Information, Begin typing to search, use arrow keys to navigate, use enter to select, Stay up-to-date with FindLaw's newsletter for legal professionals. Electronic Funds Transfer direct deposit of your monthly pension payments is our required form of payment. Find company research, competitor information, contact details & financial data for Stiftung Paritt of Saarbrcken, Saarland. They filed all subsequent filings in Cycle D. Governmental multiemployer plans meet the exception under Rev. LOCAL 705 I.B. LOCAL 705, INTERNATIONAL BROTHERHOOD OF TEAMSTERS PENSION FUND . 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. Full details are contained in the Plan Documents that establish the If a participants service credit is withheld due to delinquent contributions, this plan language also violates the requirement that plans take into account all years of a participants service with the employers maintaining the plan for participation and vesting purposes. The Plan Administrator is Jack Witt. The QDRO must comply with the Plans procedures for administering a QDRO and must be entered by a court. EFT is recognized as the most secure and convenient means of receiving recurring monthly benefit payments. Participants. Program Goals: The goal of EP Determinations is to ensure that plans comply with the tax laws by reviewing applications for DLs and opinion letters and to protect the public interest by applying the tax law with integrity and fairness to all. 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. 0000157279 00000 n %PDF-1.3 % The judgment is vacated, and the case is remanded for proceedings consistent with this opinion. 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. 2007-44section 10.04. Contact us. of Teamsters Health & Welfare Plan and the Local 705 International Brotherhood of Teamsters Pension PitchBooks data visualizations help you see a limited partners commitmentsshowing a breakdown of activity by fund type and region, complete with performance metrics. amend, modify, or terminate the Plans at any time. Some statements in the briefs suggest that pension benefits were increased in January 1998, but only for participants who retired in that month or later. This can be done in any one or more of the ways in IRM 7.11.6.6.5(3), Delayed Payment of Accrued Benefit Due To Application Requirement. A plan provision that has language withholding an accrual or allocation due to delinquent contributions violates the definitely-determinable benefit rule and should be deleted. He retired in October 1997 and applied for retirement benefits in January 1998. 31 0 obj <>/Filter/FlateDecode/ID[<1D1A780A2E4CD744BB0E692810E00B9A>]/Index[16 25]/Info 15 0 R/Length 79/Prev 97993/Root 17 0 R/Size 41/Type/XRef/W[1 2 1]>>stream 38 0 obj <> endobj 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. See IRC 401(a)(27)(B). Consult with Counsel about any plan with a similar amendment adopted before August 12, 2005, the regulations effective date, or based within the jurisdiction of the 4th circuit (Maryland, North Carolina, South Carolina, Virginia and West Virginia). A Reciprocity Agreement is an agreement among two or more multiemployer plans. 0000024804 00000 n This shows that a cutback has not occurred. This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply. 0000194864 00000 n The Central States Pension Fund is based in Chicago and has . Pension Schuhlstrasse Dudweiler, Saarbrucken: See traveller reviews, user photos and best deals for Pension Schuhlstrasse Dudweiler at Tripadvisor. 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. For limitation years beginning on or after July 1, 2007, the limits may no longer be applied on an employer-by-employer basis. 2530.210. Review the plans suspension of benefit provisions, if any, to determine if they satisfy IRC 411(a)(3)(B) and DOL Reg. 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. CONTILLI v. LOCAL 705 INTERNATIONAL BROTHERHOOD OF TEAMSTERS PENSION FUND 705. 0000000016 00000 n Ein sehr schner und gepflegter Ort. 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 so, the plan document may be required to satisfy the IRC sections in IRM 7.11.6.6.1 (1). 40 0 obj <>stream 0000194557 00000 n 0000002423 00000 n The Plan and its assets are managed by a joint Board of Trustees equally represented by labor and management. Find information commonly requested by our participating Local Unions and Contributing Employers. Wenn Sie eine Unterkunft mit kostenloser Stornierung und flexiblem Check-in buchen, knnen Sie Ihrem Aufenthalt entspannt entgegenblicken. 2005-23 and Rev. 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. 0000194445 00000 n Although every effort is made to keep this website up to date, the Plans do not assume responsibility for any errors or omissions on the website. The following subsections list guidelines to review multiemployer plans for a DL. But it does not address 1053(a), which deals with entitlement to benefits under a plan's terms. Because of the inherent design of multiemployer plans, multiemployer 401(k) plan administrators may have trouble getting accurate compensation data for participants from the various contributing employers. 85-130. There is an exception to the actuarial-adjustment requirement for a participant who puts off retirement while continuing to work. Gradei's withdrew from a multi-employer pension plan, asserting that it had ceased all operations covered by the governing multi-employer collective bargaining agreement and was no longer required to contribute to the Fund, which sought to collect $221,932.55 in withdrawal liability. {'tS^IA"/aF3TYar 8g)r\SC]j8g& 4+ 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 Further note that the Fund will not release any information with respect to our Participants pension benefits without her/his written authorization, or unless required by subpoena. 0000038887 00000 n 1161-69. Multiemployer plans automatically satisfy the following code sections for collectively-bargained participants: IRC 401(m), Average Contribution Percentage test. Under MRPA, the Treasury Secretary, in consultation with the Pension Benefit Guarantee Corporation (PBGC) & Secretary of Labor, must approve any benefit suspension. 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. 16). The UPS/IBT Plan can be contacted by telephone at 1-800-643-4442,and by mail at the following address: UPS/IBT Full-Time Employee . The plan must contain language stating how itll make up the missed payments. The email address cannot be subscribed. 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. Full details are contained in the Plan Documents that establish the Plan provisions. 2003), which held that these types of amendments are permitted. (Optional for all plans but, if used, must specify how theyll satisfy minimum cost requirements of a qualified transfer of excess pension assets to retiree health accounts.) Alle Rechte vorbehalten. See Rev. "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. 0000139084 00000 n 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. Making an additional one-time payment to represent those payments that were missed. And the reason the Health and Welfare Fund did not certify Contilli's sick-leave status is that he did not pay the premium for health coverage that the Health and Welfare Fund demanded. The tiered annuity contribution formula could also fail the definitely determinable rule of 26 CFR 1.401-1(b)(1)(i) if the tiers are determined by an individual or party other than the employee participant. If the language is incorporated by reference, be sure that the incorporation follows the rules of IRM 7.11.6.3, Incorporating Auxiliary Documents by Reference. We agree with this conclusion and therefore reverse the district court's decision. 1645 West Jackson Blvd. Claim your listing for free to respond to reviews, update your profile and much more. Also see IRM 4.72.14, Employee Plans Examination Guidelines - Multiemployer Plan Examination Guidelines. Electronic Funds Transfer Direct Deposit Form. Marpingen. Spell out how much of the benefit each multiemployer plan pays. 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. Find a complete list of delegation orders governing EP Rulings and Agreements at http://irm.web.irs.gov/imd/del/search.aspx, Delegation Orders by Process. Plans must diversify employer securities in some DC plans. Details are still being developed, however: The new law establishes a new ERISA Section, 4262. Under the Multiemployer Pension Reform Act of 2014 (MRPA), a plan in critical and declining status may, via plan amendment, suspend benefits that the sponsor deems appropriate. To satisfy the definitely determinable requirement of 26 CFR 1.401-1(b)(1), the authorizing plan language or amendment should define: How the amount of the payment will be calculated. Plan (or Plans). Den Gsten gefallen diese Pensionen in Saarland, Aufenthalte von einem Monat oder mehr entdecken. See IRM 7.1.1, Exhibit 7.1.1-1 for a complete list of the major EP revenue procedures currently in effect. 0000142794 00000 n 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. A pension depends on the number of years of credited service, so extra months of work automatically yield a higher monthly pension.) Ask the plan sponsor to submit copies of any ad hoc COLA amendments to the plan that might not be included in the restated plan. Heinz claimed that it had reduced his accrued benefit because the amendment barred Heinz from receiving payments to which he was otherwise eligible. If there is a discrepancy between the wording here and the documents that (The Teamsters are members of Local 355, but they kept their own pension fund after their locals merged.) 2530.200a-2; Reorganization Plan No. Passed to help financially struggling multiemployer DB plans and the PBGC that insures the plans. 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. 0000194646 00000 n If you become totally and permanently disabled, you may qualify for a disability pension as long as: ~ you have at least 15 years of benefit service before your disability begins; ~ your disability continues for at least 26 consecutive weeks after your covered employment ends due to that disability; ~ you apply for a disability pension in writing within seven months of your disability; and. Of course, whether you have to pay federal income tax on your pension payments depends on the total amount of your taxable income. Which popular attractions are close to Pension Schuhlstrasse Dudweiler? Thousands of retirees in the midwest, including east central Illinois, face a big cut in their incomes next year. 2009) that plan procedures may require a retiree to submit an application to commence benefits before receiving a benefit. 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. Win whats next. 0000143317 00000 n If the trustee required retirees to pay union dues or another similar restriction to receive the 13th check, the trustee would be breaching their duty. 0000194334 00000 n Upon retirement, he began to receive pension payments from the Central Laborers' Pension Plan. Nearby attractions include Deutsch-Franzosischer Garten (5.2 km), Saarbrcken Old Town (3.8 km), and Ludwigskirche - Evangelische Kirchengemeinde Alt-Saarbrucken (3.9 km). The general effective date is the plan year beginning after Dec. 31, 2006. However, all plans must include an IRC 415(c)(3) definition of compensation. 0000194806 00000 n Proc. All fields are required and must be filled out, 1645 West Jackson Blvd. If the plan is going to reduce early retirement benefits or other adjustable benefits under WRERA Section 205, the plan sponsor must amend the plan document to reflect these reductions. Unless this arrangement is part of a profit-sharing plan and satisfies the requirements of IRC 401(k), the CODA isnt qualified. (The Fund is a standard defined-benefit plan. If HCEs do participate, then the plan likely has to perform the Actual Deferral Percentage (ADP) test. In 2020, S's pension fund realized investment earnings for the fiscal year (ending June 30) of $350 million . The taxpayer enters the Closing Agreement Program. %%EOF 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. 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. 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.
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