Benefit Funds
An overview and resources related to the Pension Protection Act; the Affordable Care Act on multiemployer trust funds; guidance on withdrawal liability; and information on national sheet metal plans such as the Sheet Metal Workers' National Pension Fund and SASMI.
Pension Plans
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
Affordable Care Act
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
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.Sheet Metal Workers’ National Pension Fund
Information related to the NPF including recent fund notices and plan documents.
- 2022 VBAR Notice
- 2020 Notice of Endangered Status
- 2019 NPF Annual Funding Notice
- 2021 NPF Contribution Rate Notice
- 2022 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
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.
Media Inquiries
For Media Inquiries, please contact: Susannah Forde Executive Director of Marketing & Communications
Email