To:   Active Employers

From:   Administrative Office

Subject:   CARPENTERS MASTER LABOR AGREEMENT PROVISIONS FOR FRINGE BENEFIT CONTRIBUTIONS

• Individuals Working with the Tools of the Trade
• Carpenter Craft Superintendents and Assistant Craft Superintendents
• C4A Program

________________________________________________________________________

Beginning July 1, 1978, the collective bargaining agreements have defined certain classes of individuals other than carpenters covered by the agreement, for which fringe benefit payments are required or permitted.

The enclosed "C4A" resolution was adopted by the Boards of Trustees of the Southwest Carpenters Trusts (formerly known as Carpenters Trusts for Southern California) on June 18, 1998. This resolution includes all modifications to the C4A program since its inception.

It provides that since July 1, 1978, every individual who works with the tools of the trade and who also happens to be a corporate officer, partner (see the next paragraph for the procedure on claiming exemptions), RME or RMO, MUST be contributed upon at a uniform rate of 173 hours per month. A separate billing form provided by the Administrative Office must be used for these individuals. This obligation is to the Health & Welfare and Pension Trust Fund.

With respect to partnerships and corporations, exemptions from the provisions of Paragraph 1616 of the Master Labor Agreement may be claimed on up to two (2)partners or corporate officers by timely filing of the names of such individuals under item A or D of the enclosed Declaration on Company Status form.

The resolution also describes the method for making contributions to the Health & Welfare and Pension Trusts on behalf of carpenter craft superintendents and assistant carpenter craft superintendents. The separate billing form MUST be used for these individuals.

Please note that the C4A resolution has no provision for contributions on sole proprietors. SELF-CONTRIBUTIONS BY SOLE OWNERS ARE NOT ACCEPTABLE.

If your Declaration on Company Status lists individuals under categories B, E and/or G, you will receive a separate remittance billing each month covering these individuals. Any person who commences working in the categories for whom contributions to the Trusts are required will be added to the monthly billings as they are identified by you.

For voluntary participation on behalf of craft superintendents, the monthly billing will be adjusted when the Application for participation has been filed and processed.

SOME IMPORTANT RULES APPLICABLE TO CORPORATE OFFICERS, PARTNERS, RME's and RMO's

1.   INDIVIDUALS IN THE SUBJECT CATEGORIES MUST NOT BE REPORTED ON THE REGULAR MONTHLY EMPLOYER REPORT FORM.

2.   You must notify the Administrative Office immediately should any individual in any of the identified categories commence working with the tools after the filing of the Declaration.

3.   Once an individual in any of the identified categories works with the tools, contributions will be required in the fixed number of 173 hours per month, at the rates specified in the Master Labor Agreement for each and every month thereafter, INCLUDING PERIODS WHEN SUCH INDIVIDUAL IS NO LONGER WORKING WITH THE TOOLS OF THE TRADE.

4.   This program is not elective. The Master Labor Agreement, Paragraph 1616 obligates you when you come within its terms.

SOME IMPORTANT RULES APPLICABLE TO CARPENTER CRAFT SUPERINTENDENTS AND ASSISTANT CRAFT SUPERINTENDENTS

1.   EMPLOYEES IN THE SUBJECT CATEGORY MUST NOT BE REPORTED ON THE REGULAR MONTHLY EMPLOYER REPORT FORM.

2.   If you elect to contribute on behalf of craft superintendents, who meet the requirements stated in the Resolution, contributions will be required for 173 hours per month for each and every month the individual is employed in this type of work, at the rates in effect for the Health & Welfare and Pension Trusts as specified in the Master Labor Agreement.

If you have questions on these matters please contact the Employer Control Division of the Administrative Office.

Sincerely,