Pension

Sheet Metal Workers' International Association Local Union No.73 Pension Welfare and Annuity Funds
	Contact Information Introduction Important Reminders BENEFITS AT A GLANCE About The Pension Plan Becoming A Participant Pension Credits Vesting Service Receiving a Pension Payment Options Survivor Benefits Before Retirement Survivor Benefits After Retirement BEGINNING WORK Plan Participation Earning Pension Credits Pension Credit Limits Vesting Service Pension Credits vs. Vesting Service Loss of Pension Credits and Vesting Service GETTING MARRIED OR DIVORCED Marriage Divorce LEAVING WORK Breaks In Service IN THE EVENT OF DISABILITY Eligibility Amount Continued Disability Claim Determination Payment of Benefits PREPARING FOR RETIREMENT Social Security Applying for Benefits Benefit Determination Lump Sum Distribution Taxation and Rollovers RECEIVING A PENSION Regular Pension Normal Retirement Age Pension Early Retirement Pension Deferred Pension Rule of 95 Pension Pro-Rata (Reciprocal) Pension Special Circumstances Suspension of Benefits Non-Duplication with Accident and Sickness Benefits Recovery of Overpayments CHOOSING A PAYMENT OPTION 60-Month Guarantee Husband-and-Wife Options Partial Lump Sum Payment Option Level Income (Social Security) Option RETURNING TO WORK After Normal or Early Retirement Benefits Begin Resumption of Benefits SURVIVOR BENEFITS In the Event of Your Spouse's Death In the Event of Your Death GLOSSARY Calendar Year Contribution Period Covered Employment Effective Date (or Annuity Starting Date) Employee Employer ERISA Initial Participation Requirement Normal Retirement Age Pension Credits Pension Credits Before The Contribution Period Pension Credits During The Contribution Period Required Beginning Date Retirement Special Service Credits Union Vesting Service ADMINISTRATIVE INFORMATION YOUR ERISA RIGHTS Receive Information About Your Plan and Benefits Prudent Actions By Plan Fiduciaries Enforce Your Rights Assistance With Your Questions PROTECTING YOUR PENSION
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