Introduction

By resolution dated May 16, 1966, the Trustees of the Sheet Metal Workers’ National Pension Fund adopted a Pension Plan.  The Pension Plan is intended to qualify under Section 401(a) of the Code, and is a multiemployer plan within the meaning of Section 414(f) of the Code.  Pursuant to their authority under Section 14.01 of the Plan, the Trustees have amended the Plan from time to time.  In order to maintain the Plan’s tax-qualified status and comply with applicable changes in legislation, the Trustees hereby amend and restate the Plan in its entirety, pursuant to their authority under Section 14.01 of the Plan.  The terms of this amended and restated Plan shall be effective January 1, 2002, except to the extent that a particular provision of the Plan specifies an earlier or later effective date.  Prior to January 1, 2002, the name of the Plan was the Amended and Restated Rules and Regulations for the Sheet Metal Workers’ National Pension Fund (Plan A and Plan B). 

Except as the context may specifically require otherwise, use of the masculine gender in this Plan shall be understood to include both masculine and feminine genders, and use of the singular shall be understood to include the plural and vice versa.

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