Benefit Funds

Pension Plans

• Glossary of Terms Associated with Pension Plans
• Webinar: Pension Plans and the American Rescue Plan

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Withdrawal Liability

These documents are meant to assist employers who contribute to pension plans with unfunded liability in understanding their potential withdrawal liability and its impact of their succession planning.

• Partial Withdrawal Liability and the SMACNA Contractor
• What Contractors Should Know About Withdrawal Liability
• Withdrawal Liability and the Sale of a Business

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Affordable Care Act

• ACA Compliance White Paper
• Reporting Required under Affordable Care Act for 2015

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JATC

Information on apprentices and local training funds.

• If an apprentice is injured at a JATC training center: Who pays?
• International Reciprocity Agreement and Addendum D

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SASMI

SASMI is a national benefits fund for the sheet metal workers that provides Supplemental Unemployment Benefits (SUB Benefits) and Underemployment Benefits. Recent fund notices and plan documents are posted here.

• Visit the SASMI website
• HCRA Announcement to all Participants
• RHCRA & HSA Presentation

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Sheet Metal Workers’ National Pension Fund

Information related to the NPF including recent fund notices and plan documents.

• 2025 VBAR Notice
• 2021 Notice of Endangered Status
• 2023 NPF Annual Funding Notice
• 2025 NPF Contribution Rate Notice
• 2023 FASB Disclosure Information
• Comparison of the Key Differences in the Funding Improvement Plan Schedules
• Free Look Questionnaire and Sample CBA Language
• Funding Improvement Plan and Funding Policy
• Sheet Metal Workers’ National Pension Fund Trust Document

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Trust Fund Audits

Sooner or later, every contractor will receive a letter from their local trust funds or the national benefit funds seeking to conduct an audit of the contractor’s books and records. 

• Best Practices for Responding to an Audit Request from Trust Funds