InternatIonal Brotherhood of electrIcal Workers®

InternatIonal secretary-treasurer’s GuIde for local unIon offIcers

Education 2016

InternatIonal secretary-treasurer’s GuIde for

local unIon offIcers

Form 967 (Revised April 2012)

International Brotherhood of Electrical Workers®900 Seventh Street, NW Washington, DC 20001

www.ibew.org

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Dear Sisters and Brothers,

First, let me express my sincere appreciation for your willingness to serve your local

union and the IBEW as a local union officer. Your responsibilities are most challenging,

to say the least. Your position can be trying and sometimes rather thankless. But I trust

you have also discovered that the job can be rewarding, particularly when you are able

to enjoy the pride and satisfaction of accomplishment after successfully assisting one or

more members of your local union.

Sisters and Brothers, this International Secretary-Treasurer’s Guide for Local

Union Officers addresses some of your responsibilities. This guide has been updated

to reflect the business of the 38th International Convention of the IBEW and keep

you abreast of current laws and IBEW procedures. It covers a broad range of topics

for which you are responsible. I encourage you to read it very carefully—when used

correctly, it will be an indispensable reference.

I appreciate your support of the IBEW as a whole and of the Office of International

Secretary-Treasurer in particular.

Fraternally,

Salvatore (Sam) J. Chilia International Secretary-Treasurer

a letter to our local union officers

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contents

Introduction ......................................................................................................................................................... 1

section 1: General Information .......................................................................................................................... 2

Part A: Local Union Recordkeeping .................................................................................................................... 3Accurate Recordkeeping ................................................................................................................................... 3Local Union Files ............................................................................................................................................... 3Retention of Local Union Records ................................................................................................................... 4

Part B: Local Union Financial Records and Information ................................................................................ 6Recording Local Union Income ....................................................................................................................... 6Recording and Posting Cash Receipts ............................................................................................................. 6Recording and Posting Disbursements ........................................................................................................... 7Officer and Employee Expenses ....................................................................................................................... 9Monthly Balancing Procedures ........................................................................................................................ 9Proof of Cash ...................................................................................................................................................... 9Audits ................................................................................................................................................................... 9IRS Reporting Requirements ............................................................................................................................ 11Office of Labor-Management Standards Reporting Requirements ............................................................. 11

Part C: Local Union Investments .......................................................................................................................... 12Investment Goals ............................................................................................................................................... 12Legal Considerations ......................................................................................................................................... 12Investment Options ........................................................................................................................................... 12Short-, Intermediate-, and Long-Term Investments ..................................................................................... 12Investment Oversight ........................................................................................................................................ 13Glossary ............................................................................................................................................................... 13

Part D: IBEW Pension Benefit Fund .................................................................................................................... 15Normal Pension .................................................................................................................................................. 15Early Retirement ................................................................................................................................................ 15Disability Pension .............................................................................................................................................. 16Vested Pension .................................................................................................................................................... 17Optional Spouse’s Benefit .................................................................................................................................. 17Lump Sum Payments ......................................................................................................................................... 18Death Benefits .................................................................................................................................................... 18Submitting Death Claims .................................................................................................................................. 19Birthday Changes ............................................................................................................................................... 19Return to Trade .................................................................................................................................................. 20

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Part E: Membership Information ......................................................................................................................... 21Types of Membership ........................................................................................................................................ 21Application for Membership ............................................................................................................................ 21Admisson of New Members ............................................................................................................................. 21Dual Local Union Membership is Not Permitted .......................................................................................... 22Change in Type of Membership ....................................................................................................................... 22Reinstatements ................................................................................................................................................... 23Official and Miscellaneous Receipts ................................................................................................................ 23Payroll Deduction Lists ..................................................................................................................................... 23Multiemployer Journal Sheet Listings ............................................................................................................. 23Local Union Elections ....................................................................................................................................... 24Traveling Cards................................................................................................................................................... 24Participating Withdrawal Cards ....................................................................................................................... 24Honorary Withdrawal Cards ............................................................................................................................ 25Military Service Card ........................................................................................................................................ 25Request for Membership Standing .................................................................................................................. 26Assessments by L.U. Trial Board ...................................................................................................................... 26Advance Dues Payments ................................................................................................................................... 26Beneficiary Designation .................................................................................................................................... 26Changing Beneficiary for Death Benefits ....................................................................................................... 27Name Change ..................................................................................................................................................... 27Death of an “A” Member .................................................................................................................................... 27Agency Fee Payers (Fee Payers) ....................................................................................................................... 27

Part F: International Office Records .................................................................................................................... 29Member Information ......................................................................................................................................... 29Card Numbers .................................................................................................................................................... 29Local Union Directory ...................................................................................................................................... 29Corresponding With the International Office ................................................................................................ 29Bank Letters ........................................................................................................................................................ 30

Part G: Local Union Computerization ................................................................................................................ 32Purchasing Computers ...................................................................................................................................... 32Leadership ........................................................................................................................................................... 32Membership File ................................................................................................................................................ 32The Transition Period ........................................................................................................................................ 32Electronic Per Capita Reporting ...................................................................................................................... 32Quality Control .................................................................................................................................................. 33Staffing ................................................................................................................................................................. 33Computers and Programs ................................................................................................................................. 33

Part H: Political Program....................................................................................................................................... 34IBEW Political Policy ........................................................................................................................................ 34IBEW Grassroots Program ............................................................................................................................... 34Voluntary Contributions ................................................................................................................................... 34Negotiated Checkoff .......................................................................................................................................... 34Checkoff on Demand ......................................................................................................................................... 35

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Vacation Fund Checkoff .................................................................................................................................... 35Credit Union Checkoff ...................................................................................................................................... 35Bank Transfers .................................................................................................................................................... 35Fund Operating Procedures ............................................................................................................................. 37Taxability ............................................................................................................................................................. 37

Part I: Reciprocity Agreements ............................................................................................................................. 38Typical Operation of the Electrical Industry Health & Welfare Reciprocal Agreement .......................... 38Typical Operation of the Electrical Industry Pension Reciprocal Agreement ........................................... 39

Part J: IBEW Union Made Labels ......................................................................................................................... 41

section 2: Bonding and Insurance ..................................................................................................................... 42

Part A: Labor Organization Bonds ...................................................................................................................... 43Mandates Regarding Local Union General Funds......................................................................................... 43Labor Organization Bonds Coverage Defined ............................................................................................... 43Master Policy and Local Union Certificates of Bond .................................................................................... 43Categories of Coverage ...................................................................................................................................... 44Periodic Coverage Adjustments ....................................................................................................................... 44Premiums ............................................................................................................................................................ 44Labor Organization Bonds Claims .................................................................................................................. 44Other Local Union Entities ............................................................................................................................... 46

Part B: Pension and Welfare Funds Insurance ................................................................................................... 48Employee Retirement Income Security Act ................................................................................................... 48

Part C: Other Miscellaneous Insurance .............................................................................................................. 50Burglary and Robbery Insurance ..................................................................................................................... 50Liability Insurance ............................................................................................................................................. 50

section 3: Per capita reporting ......................................................................................................................... 51

Introduction .................................................................................................................................................. 52Instructions for Canadian Local Unions......................................................................................................... 52

Part A: Preparing Form 102 .................................................................................................................................. 53Per Capita Summary .......................................................................................................................................... 53Rules for Reporting ............................................................................................................................................ 53

Part B: Preparing Journal Sheets and Posting Membership Transactions ................................................... 64General Explanation of Journal Sheets............................................................................................................ 64Journal Sheet Column Headings ...................................................................................................................... 65Posting by Exception ......................................................................................................................................... 67

Part C: Processing Membership Transactions ................................................................................................... 68New “A” Member/Activity Code “N” ............................................................................................................... 68New “BA” Member/Activity Code “N” ........................................................................................................... 69New Fee Payer/Activity Code “N” ................................................................................................................... 69

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Reinstatement, “A” Member/Activity Code “R” ............................................................................................. 69Reinstatement, “BA” Member/Activity Code “R” .......................................................................................... 70Transferring to Participating Withdrawal (I.O.)/No Activity Code ............................................................ 71Transferring in From Participating Withdrawal/Activity Code “I” ............................................................ 71Honorary Withdrawal Card Issued/Activity Code “W” ............................................................................... 72Honorary Withdrawal—Layoff (“BA” only)/Activity Code “H” .................................................................. 72Return From Honorary Withdrawal (“A” Member)/Activity Code “A” ...................................................... 73Return From Honorary Withdrawal (“BA” Member)/Activity Code “A” ................................................... 73Travel Card Issued/No Activity Code ............................................................................................................. 74Transferring in From Another Local Union/Activity Code “I” ................................................................... 74Transferring to Military Service/No Activity Code ....................................................................................... 75Transferring in From Military Service/No Activity Code ............................................................................ 75Change From “BA” to “A”/Activity Code “C” ................................................................................................. 75Change From “A” to “BA”/Activity Code “B”.................................................................................................. 76Transferring to IBEW Pension ......................................................................................................................... 77Transferring in From Pension (Return to Trade)/Activity Code “L” .......................................................... 77Transferring in From Vested Pension/Activity Code “L” .............................................................................. 77Name Change, “A” or “BA” Member/Activity Code “F”................................................................................ 78Deceased “A” Member/No Activity Code ....................................................................................................... 78Deceased “BA” Member/Activity Code “Z” ................................................................................................... 79Drop From Membership/No Activity Code ................................................................................................... 79Other Journal Sheet Code Letters .................................................................................................................... 79

Part D: Completed Examples of Journal Sheets ................................................................................................ 80For “A” Membership ........................................................................................................................................... 80For “BA” Membership ........................................................................................................................................ 82Posting by Exception ......................................................................................................................................... 84

section 4: Illustration of forms .......................................................................................................................... 85IBEW Official Receipts: Form 1, 1L, and 1 Laser .................................................................................................. 86Local Union Warrants: Form 31 .............................................................................................................................. 88Traveling Card: Form 104 ........................................................................................................................................ 89Participating Withdrawal Card: Form 106 ............................................................................................................ 90Application for Membership (Obligation Card): Form 107 and 107C .............................................................. 92Honorary Withdrawal Card: Form 112 .................................................................................................................. 93Change of Address: Form 115 ................................................................................................................................. 93Military Service Card: Form 119 ............................................................................................................................. 94Beneficiary Designation Form: Form 124 .............................................................................................................. 95Application for Transfer of Membership From “A” to “BA”: Form 134 .............................................................. 96Fee Payer Registration Form: Form 219 ................................................................................................................. 97Name Change Form: Form 220 ............................................................................................................................... 98Local Union Directory: Form 306 .......................................................................................................................... 98Per Capita Deposit Slip and Remittance Form: Form 384 (For Use in Canada Only) .................................... 99Notice to Employees Covered by IBEW Union Security Agreements ............................................................... 100

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This guide has been developed as a reference for local union officers on the necessary procedures that must be followed in the administration of the local union’s business affairs. The guide contains the following sections:

Introduction

section 1: General Informationsection 2: Bonding and Insurancesection 3: Per Capita Reportingsection 4: Illustration of Forms

Pursuant to the IBEW Constitution, all local union officers, at the expiration of their terms of office, shall deliver to their successors all books, papers, and other property of the local union that is in their possession. This guide is part of such local union property.

The International Secretary-Treasurer’s Guide for Local Union Officers (Form 967) is not a legal document to be relied on as a source of rights accorded members of the IBEW. It is an informational source and directive that reflects the IBEW Constitution and the organization’s policies and is intended to assist officers in the performance of their duties. In the event that there is a discrepancy between any provision(s) of this guide and the IBEW Constitution, the Constitution shall prevail over the disputed provision(s). All remaining provisions and directives contained herein shall remain viable.

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sectIon oneGeneral Information1

Part A: Local Union Recordkeeping ........................................................................................................................... 3

Part B: Local Union Financial Records and Information ....................................................................................... 6

Part C: Local Union Investments ................................................................................................................................. 12

Part D: IBEW Pension Benefit Fund ........................................................................................................................... 15

Part E: Membership Information ................................................................................................................................ 21

Part F: International Office Records ........................................................................................................................... 29

Part G: Local Union Computerization ....................................................................................................................... 32

Part H: Political Program .............................................................................................................................................. 34

Part I: Reciprocity Agreements .................................................................................................................................... 38

Part J: IBEW Union Made Labels ................................................................................................................................ 41

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Part a: local union recordkeeping

ACCURATE RECORDKEEPINGLocal unions must maintain accurate and detailed records for several reasons: to present reports to the local union membership and the International Office, to keep track of local union assets and liabilities, to prepare reports required by state and federal govern-ment, and to provide evidence of good faith in the discharge of your duty as a local union officer.

The International Secretary-Treasurer provides local unions with standard forms for maintaining the required minimum records. Newly chartered local unions are sent the necessary basic supplies. You can obtain supplemental materials from the I.O. by ordering online at the Local Union Supply Store with-in IBEW “Local Connections.” Generally, supplies for “A” membership are not sent to local unions that do not have “A” members.

LOCAL UNION FILESEach L.U. should maintain files to provide convenient access for necessary reference. Suggested categories, which can be expanded to suit each local union’s needs, include:

1. Agreements—by name of firm

• Bylaws—official L.U. copy and any applicable correspondence

• General Correspondence—include files for I.P., I.S.T., I.V.P., other IBEW local unions, other unions, etc.

• IBEW Policy—all general and specific letters from I.P., I.S.T., or I.V.P. relating to policy

• Finance—monthly I.O. per capita reports, receipts for L.U. expenses, warrants, L.U. financial reports, L.U. audits, etc.

• Individual L.U. Member

Dues Record—this will vary with the size and type of L.U.; it should provide a payment record of dues and assessments.

Membership Record—usually a record includ-ing name, birth date, Social Security number, initiation date, card number, type of member-ship, trade classification, and any changes in status. This type of membership information is especially important for “A” members of the IBEW because it may be used later to verify the period of “A” membership to compute the member’s pension benefit from the IBEW Pension Benefit Fund.

• Card Numbers Assigned—use Form 100

• L.U. Meetings—minutes, etc.

• L.U. Executive Board—minutes, etc.

• L.U. Trial Board—minutes, etc.

• Organizing and Collective Bargaining—data on area union and nonunion employers, nonunion workers, L.U. organizing programs, past negotiations, research material

• Grievances

• Arbitration

• Jurisdictional Disputes

• National Labor Relations Board (NLRB) Cases

• Government Reports—federal, state, local

• Apprenticeship and Training

• Local Central Body

• Building and Construction Trades Council

• District and/or State Councils

• AFL-CIO

• Political

• Public Relations

• Safety and Health

• L.U. Supplies

• L.U. Functions—awards, etc.

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RETENTION OF LOCAL UNION RECORDSLocal unions must retain certain records depending on legal requirements and practical considerations. As a general rule, anytime the local union becomes involved in litigation you must retain all records that may involve the litigation until the case has been closed and all appeals have been exhausted. You should retain records relating to internal union charges and trial proceedings under the IBEW Constitution at least until the end of the International Convention to which the charged party could have appealed. Because the Convention is the final appellate body in the IBEW, no further action can be taken and the file need not be retained. Of course, if a lawsuit has been filed involving an internal charge, you may not dispose of the records until the litigation has ended. Following is a list of record-retention requirements contained in statutes applicable to labor unions.

1. LABOR-MANAGEMENT REPORTING AND DISCLOSURE ACT (LMRDA)

a. Title II—This section of the LMRDA, also known as the Landrum-Griffin Act, provides for the filing of various reports by every labor organization. These reports include LM-1 (Labor Organization Information Report), LM-2 and LM-3 (Labor Organization Finan-cial Reports), and LM-30 (Labor Organization Officer and Employee Report). Section 206 of the act requires that the basic information and data from which these reports are prepared, including vouchers, work sheets, receipts, and applicable resolutions be retained for a period of not less than five years after the filing of the LM form with the U.S. Department of Labor. Thus, all documents such as financial records indicating assets and liabilities, receipts and disbursements, and minutes approving disburse-ments should be retained for at least five years.

b. Title IV—This title deals with union elections. Section 401(e) requires the retention of ballots and other pertinent election records for one year following a secret-ballot election in which all members may vote. Section 401(f) provides that, when there is an election at a convention of delegates chosen by secret ballot, the credentials of the delegates and all minutes and records of the convention pertaining to the election must be kept for one year.

2. TITLE VII OF THE CIVIL RIGHTS ACT

a. If discrimination charges are brought against a local union, the U.S. Equal Employment Op-portunity Commission requires that the relevant records be retained until the final disposition of the case, including all legal action.

b. Local unions with 100 or more members are required to file an EEO-3 report, formally known as the Local Union Report. A local union must retain all records used in preparing the EEO-3 re-port for one year from the due date of the report, and the union must always have on file a copy of its most recent EEO-3 report.

c. Apprenticeship programs operated by an L.U. or a joint labor-management committee must retain all records for no less than two years. The committee must retain applicant records for two years or the period of the successful applicant’s apprenticeship, whichever is longer.

d. Unions that maintain referral halls must preserve membership and referral including applications for referral for one year from the date of creation of the record.

3. EMPLOyEE RETIREMENT INCOME SECURITy ACT (ERISA)

Pension and welfare plans must retain the records on which their ERISA-required reports are based for six years after filing the report.

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4. INTERNAL REVENUE CODERecords must be produced at the request of the commissioner of Internal Revenue to support infor-mation contained in tax returns filed with the Internal Revenue Service (IRS). Six years is the farthest into the past that the IRS can investigate, and only when there has been fraud or willful intent to evade income taxes. Since it is doubtful that an L.U. pays income taxes, it is unlikely that the IRS would be able to go back that far. To be on the safe side, however, we recommend retention of these records for six years.

Local or state agencies may impose additional record retention requirements. Most state or local equal employment agencies have document retention requirements. We suggest that local unions check with these local agencies for their rules and regula-tions. If further assistance is needed, local unions can call the I.O.

We recommend that the original documents be maintained for the time periods specified here. Every local union should establish a policy for the destruction of records after the retention periods for the documents have expired.

5. PERMANENT RECORDS

Items to Retain Permanently

• The local union charter.

• Correspondence to or from the I.O., the I.V.P., or other local unions concerning territorial jurisdiction or trade jurisdiction.

• The official copy of the L.U. bylaws stamped “approved” by the I.P., including all current amendments and/or changes.

• Copies of all working agreements.

• All minutes books of regular union meetings, Executive Board meetings, and L.U. trial board meetings.

• Individual membership record card (including name, birth date, initiation date, card number, type of membership, trade classification, and any changes in status).

6. INTERNATIONAL REPRESENTATIVE (IR) FILE

We recommend that each L.U. maintain an “IR File” that contains copies of the latest LM report, IRS Form 990, and the most recent Form 102 (Per Capita Summary). Also include the results of the most recent audit of local union financial records for the imme-diate reference of any IR assigned to visit the local union. This will enable the IR who services your local union to review at a glance the documents that are of immediate interest to your International Officers.

7. GENERAL CORRESPONDENCEGeneral correspondence should be maintained as long as it has a foreseeable purpose.

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Part B: local union financial records and Information

RECORDING LOCAL UNION INCOMEThe financial secretary must record all local union income in a Cash Receipts Book. Each entry must show the date, the source, and the amount received. If space permits, the receipt number and items cov-ered by the payment should also be recorded. All income must be deposited in the local union’s bank account, and the total amount of income in the Cash Receipts Book must agree with the total amount de-posited in the bank account for the same period. The total amount of income in the Cash Receipts Book should also agree with the total amount covered on all receipts issued from the local union’s Official and Miscellaneous Receipts Books, except for those lo-cal unions that have discontinued preparing dues receipts for “BA” members and nonmembers who pay dues by payroll deduction. Local union financial records must be balanced at least once each month.

BANK ACCOUNTSEach L.U. must maintain one or more bank accounts to deposit receipts and make disbursements. The L.U. may maintain separate accounts if there is more than one fund. Certain rules relating to the maintenance of a bank account should be followed:

• L.U. checking and savings accounts must be in the name of the local union.

• All funds received by an L.U. must be deposited directly in an L.U. checking or savings account. No other funds such as personal funds or political action committee funds should be held in local union accounts.

• Access to bank accounts should be limited to specifically designated L.U. officers such as the L.U. treasurer and president.

• The supply of unused checks should be kept under lock and key, and checks should be used in numerical order.

• The local union president should review and reconcile bank accounts monthly.

• Local unions in the United States should maintain accounts in banks insured by the Federal Deposit Insurance Corporation (FDIC). Canadian local unions should maintain their accounts in banks insured by the Canadian Deposit Insurance Corporation (CDIC).

ASSIGNMENT OF DUTIESOne of the basic rules of good accounting and internal control is the proper segregation of accounting duties. The possibility of fraud exists whenever one person has complete access to all accounting records or is responsible for the maintenance of all accounting data. To prevent fraud, we recommend that more than one person be involved in the various accounting functions. For ex-ample, the person responsible for cash disbursements should not perform the monthly bank reconciliation.

RECORDING AND POSTING CASH RECEIPTSCASH RECEIPTS BOOKAll payments received by a local union using a manual system must be entered in detail in the Cash Receipts Book. You enter the date, member’s name, amount paid, type of payment, and month paid through into the receipt books.

Total the Cash Receipts Book daily or at the time of each deposit, and enter the item in the cash receipts journal. At the time of deposit, reconcile the de-posit slip with the total in the Cash Receipts Book. All checks should be stamped “For Deposit Only.”

Without exception, you should deposit all incoming monies. Never use cash received for petty cash or any other local union expenses.

INDIVIDUAL PAyMENTS RECEIVED AT THE LOCAL UNION OFFICEWhen a member pays dues at the local union office by check or cash, follow this procedure:

1. Verify the amount of cash received.

2. Verify the period covered by the payment.

3. Enter the payment in the Cash Receipts Book.

4. Issue a receipt to the member and retain a copy for the local union’s records.

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PAyMENTS RECEIVED VIA EMPLOyER CHECKOFFRecord a payment received from an employer represent-ing monies deducted by checkoff as follows:

1. Compare the checkoff list to the amount received to verify that they agree.

2. Enter in the Cash Receipts Book the name of the company and the amount of payment received.

3. Post per capita entries to your Journal Sheets (Form 257) or computer files, matching name for name those which appear on your employer checkoff.

INITIATION FEE PAyMENTSWhen initiation fees are received, enter the amount in the appropriate column of the Cash Receipts Book. In addition, follow these steps:

1. Prepare a member ledger card with the necessary information concerning the applicant.

2. Post the initiation fee to the new membership ledger card.

3. Report the transaction on your per capita report.

NONMEMBERSHIP INCOME RECEIPTSPost any cash received that is not membership income to the Cash Receipts Book. It is very important to state the exact reason for which the cash has been received in the receipts book to allow proper posting to the cash receipts journal.

MEMBERS’ LEDGER CARDSPost information relating to membership income received to the ledger cards. Post information ob-tained from the Cash Receipts Book to the mem-bership ledger cards on a daily basis. To ensure that postings to the ledger cards are accurate, total the membership cards monthly. The card total should agree with the monthly total as reflected in the Cash Receipts Book.

CASH RECEIPTS JOURNALThe cash receipts journal is completed by recapping the cash receipts entries from the Cash Receipts Book. As each deposit is made during the month, the infor-mation should be entered immediately in the cash re-ceipts journal and show the date of the deposit; the amount of the deposit, and allocate each to the proper dues, initiation, and other categories.

RECONCILIATION OF CASH RECEIPTSWhen the final deposit for the month has been made and entered into the cash receipts journal, the journal should be totaled, balanced, and ruled off. Compare the total from the journal with the Cash Receipts Book to-tal for the month to ensure they agree.

RECORDING AND POSTING DISBURSEMENTSYou must keep a detailed and accurate record of all expenditures, including the supporting papers for disbursements. Use Forms 27 (Monthly Financial Re-port) and 28 (Expenditures Journal Sheet) unless the L.U. has other accurate accounting procedures. Pay all disbursements by check. No checks are to be issued unless supported by a warrant or other written docu-mentation that is signed by the recording secretary and president. Evidence of proper authority must be kept on file. Use the Local Union Warrant Book (Form 31) for all approved disbursements, unless a warrant-type check is used. Other than payments to the I.O. and standing bills, such as rent and regular salaries, all expenditures must be presented at L.U. meetings for approval. After these bills have been approved, the recording secretary must complete a warrant for each separate item.

SUPPORT FOR DISBURSEMENTSEach L.U. should have a formal written policy for disbursing cash. We suggest the following procedure to ensure that disbursements are properly supported prior to any checks being issued. Local union officers should never sign blank checks.

1. All checks should be prenumbered and preferably have two nonnegotiable carbon copies.

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2. To support each payment, an invoice should ac-company each payment request. The local union officer(s) should examine the invoice before signing a check. The invoice should contain the following information:

a. an amount that agrees with the check;

b. an Authorization For Payment (Form 31), signed by the L.U. president and recording secretary;

c. the account to be charged; and

d. the check number the invoice will be paid with.

3. All checks should have two signatures before the bank will make payment.

4. Once the invoice is paid, file it with the first copy of the check in alphabetical order.

5. The second copy of the check should be separately maintained in a sequential file.

CATEGORIzING ExPENSES By TyPEOne of the most important duties when preparing checks for payment of invoices is determining what account should be charged. To properly distribute the expense to the applicable account, you must be fully aware of what the expenditure is for. Once you have determined the purpose of the expenditure, write the account name and the account number on the invoice.

When a payment relates to the reimbursement of an officer or employee, the account to be charged is “reimbursed expenses”; however, further detail is required that will enable you to charge the type of expense (e.g., travel, lodging, meals, per diem, etc.) to the proper account.

POSTING TO THE CASH DISBURSEMENTS JOURNALOnce the check has been authorized for payment, you need to post the information relating to the disbursement to the cash disbursements journal or use Form 28—Expenditures as your cash disburse-

ments journal. List the following information in the disbursements journal:

1. Date—Enter the date shown on the check. This should be the same as the date the check is actu-ally issued to the payee.

2. Payee and account description—Enter the name of the payee as it appears on the check and describe the account to be charged.

3. Check number—Enter the check number in the cash disbursements journal. The check number must be used and recorded in numerical order. If a check needs to be voided, enter the check num-ber and write “void” beside it. Stamp the check “void” and file it in accordance with your normal filing system.

4. Amount of check—Enter the exact amount of the check.

5. Distribution to proper cash disbursements column—You are now ready to place the dollar amount in the proper expense column of the disbursements journal. Go across the top of the page until you find the column that the expense applies to and post the amount of the check.

FORM 28—ExPENDITURES

Column 1: Check NumberEnter the number of the check in this column. Checks must be entered in numeric sequence, and all checks must be accounted for. If you void a check, it must be listed and indicated as being voided in the payee column. Voided checks must be retained and filed in proper sequence with the canceled checks returned with the bank statement at the end of the month. Mark the actual check “Void” and tear off the signature portion to prevent misuse.

Column 2: Net Amount of CheckEnter the exact amount of the check.

Column 3: Checks Payable ToEnter the name of the individual or organization to which the check was made payable.

Columns 4 Through 18These are self-explanatory.

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OFFICER AND EMPLOyEE ExPENSESOne of the most important and sensitive areas of labor accounting is officer and employee allowances and expenses that they receive for conducting local union business. Both the U.S. Department of Labor (DOL) and the IRS have imposed strict and different reporting requirements concerning these expenses. A general classification of these expenses follows.

ALLOWANCESExpense allowances are flat, per diem amounts paid to officers or employees on a daily, weekly, monthly, or annual basis for which they are not required to report to the L.U. how the allowance was used. For example, the L.U. provides a daily allowance of $30 for meals when an officer or employee is out of town on union business. The officer or employee receives the allowance and does not have to document to the L.U. how the $30 was spent. However, the IRS has specific regulations regarding taxability of the indi-vidual on allowances received, and the DOL requires that all allowances be reported on Form LM-2.

ExPENSESExpenses incurred on behalf of the local union by officers and employees can be either direct reimburse-ments or indirect reimbursements. Direct reimburse-ments are payments made to officers or employees to reimburse them for expenses incurred on behalf of the local union. Indirect reimbursements are payments made by the local union to another party on behalf of an officer or employee for expenses incurred on local union business. These payments include those made through credit or direct billing arrangements with vendors such as restaurants, hotels, gas credit cards, American Express, etc. Both the DOL and the IRS have strict rules pertaining to the documentation that the local union must maintain to support officer and employee expenses. There are also separate reporting requirements for expenses related to Form LM-2.

MONTHLy BALANCING PROCEDURESAt the end of each month, the L.U. accounting depart-ment must review the accounting records to ensure

that all receipts and disbursements balance. It is man-datory to complete this procedure every month.

RECEIPTSTotal all columns of the cash receipts journal. Match the grand total to the receipts deposited in the bank. If there is a difference (e.g., deposits in transit), inves-tigate and record any differences.

DISBURSEMENTSTotal all columns of the cash disbursements journal. Compare the grand total to the disbursements reflected on the bank statement. If there is a difference (e.g., out-standing checks), show the difference on the monthly bank reconciliation.

PROOF OF CASHThe proof of cash on a monthly basis is a simple meth-od to ensure that all accounting transactions have been recorded. To perform a proof of cash balance, add your total receipts from the cash receipts journal and subtract your total disbursements from the cash disbursements journal to arrive at your ending cash balance. Compare this total to the monthly bank recon-ciliation. If the amounts agree, your books are balanced.

AUDITSThe IBEW Constitution Article XVII, Section 1(f) reads as follows:

“Sec. 1(f). He shall either appoint an auditing committee of three members, or he or the L.U. Executive Board, as the L.U. decides, shall employ a public accountant to reconcile the books and ac-counts of the L.U. every three months. He shall inspect the bank books or books of the treasurer to see that L.U. moneys turned over to the trea-surer have been properly and promptly deposited in the name of the L.U.

In addition, he shall employ a certified public ac-countant to perform an annual independent audit of the books and accounts of the L.U., in accordance with U.S. generally accepted auditing standards or their international equivalent; provided, however, should the L.U. believe it would be cost prohibitive to conduct such an annual independent audit, the L.U. can request a waiver from the I.S.T.”

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Each L.U. is required to have the books and ac-counts of the L.U. inspected every 3 months and have an annual independent audit, unless a waiver is grant-ed by the I.S.T.

This “audit” requirement is where the impen-dent accountant renders an “opinion” on the financial statements and operations of the L.U. It is not just a “compilation” or “review” of the L.U., but an “audit” in accordance with U.S. generally accepted auditing standards or their international equivalent.

The use of an auditing committee and an annual independent audit provides a high level of assurance to the L.U. officers and members.

Results of the auditing committee as well as the in-dependent audits are to be read at the General Mem-bership meetings and noted in the minutes of the L.U.

Should the L.U. believe that it is cost prohibitive to conduct an annual independent audit, it may re-quest a waiver from the I.S.T. To request consider-ation by the International Secretary-Treasurer for a waiver, please send the following to the International Secretary-Treasurer 45 days prior to the end of the lo-cal union’s fiscal year.1. A letter from the local union business manager

and/or president requesting a waiver from the au-diting requirement indicating the audit is consid-ered to be cost prohibitive.

2. Include two cost estimates (on accountant letter-head) describing the services to be provided in the form of an engagement letter and the proposed cost.

3. Include the forms for the last three years of LM fil-ings with the Department of Labor and Form 990 filings with the Internal Revenue Service (IRS).

4. Include copies of the L.U.’s quarterly auditing committee’s report for the last three quarters.Once the letter and required information is sub-

mitted and evaluated, the International Secretary-Treasurer will inform the local union that the waiver has been granted.

Upon the issuance of a waiver, an international representative will be assigned to verify and confirm that the local union is complying with the internal auditing committee requirements. The international

representative will review the results; have the local union officers certify that IBEW policy is being fol-lowed; and then report this information to the Inter-national Secretary-Treasurer.

This waiver is only good for one year. A waiver must be requested for each additional year.

A local union auditing committee should be appointed to reconcile the local union’s deposits and withdrawals on a quarterly basis. Pursuant to the particular local union’s bylaws, a public accountant may be required instead of an auditing committee for these quarterly audits. Additionally, a public accountant or certified public accountant should be engaged to conduct an audit at least annually. Such audits should include examination of the following records.1. The income as entered in a Cash Receipts Book

or Monthly Financial Report (Form 27) should be traced to the receipts that were issued and verified for accuracy.

2. The receipt books to be examined include Official Receipts and Miscellaneous Receipts.

3. The disbursements as entered in the Disburse-ments Book or Monthly Financial Report (Form 27) should be traced to the checks that were issued and the bills and warrants that authorized the expenditures. The minutes of meetings should verify all warrants.

4. The bank statement should be reconciled with the balance shown by the check stubs. The previous bank balance, plus receipts for the period, less dis-bursements or checks outstanding, should balance with the bank statement. Verify that all receipts have been deposited and that all checks written have cleared the bank in the correct amount.

5. Examine records to verify that the individual records of the members show their standings as indicated by the dues receipts.

6. The local union copy of the Per Capita Summary (Form 102) should be verified with canceled checks to ensure the standings of the members in the I.O.The Monthly Financial Report, which is prepared

by the financial secretary, should be verified every quarter by the auditing committee or a certified pub-

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lic accountant. Form 27 may be used by the auditing committee to make its report when no certified public accountant is employed.

IRS REPORTING REQUIREMENTSEach L.U. is a “tax-exempt” entity and is required to file an annual information return with the Internal Revenue Service (IRS) to maintain its tax exempt status. Tax Form 990 is the return required and, depending on the size of the L.U., there are simpler versions available as outlined below. Each IBEW L.U. as chartered by the I.O. is part of a group exemption. The IRS has assigned a group exemption number to identify all IBEW L.U.’s as part of our group. This group exemption number is: 0064. You should use this number on all of the annual IRS Form 990’s to identify the L.U. as part of the IBEW Group.

A local union can file a simpler version of the Form 990 if it meets the following assets and receipts limits:1. Form 990-N: If the L.U. normally has gross re-

ceipts of $50,000 or less, they can file the Form 990-N, Electronic Notice (e-postcard).

2. Form 990-Ez: If the L.U. has gross receipts less than $200,000 and total assets at the end of the tax year less than $500,000, they can file Form 990-EZ, Short Form Return.All local unions that do not meet the above size

limits are required to file Form 990. Certain Form 990 filers must file electronically as required by the IRS.

The Form 990 and related versions are due to the IRS by the 15th day of the 5th month following the L.U.’s fiscal year end. Accordingly, for local unions with a fiscal year that ends on December 31, the Form is due on May 15. Should the L.U. need additional time, an extension can be requested by filing a Form 8868 with the IRS.

Significant penalties can be assessed for failure to file the required forms by the due date. Failure to file the forms for 3 consecutive years will result in the loss of the L.U. tax-exempt status and would require the L.U. to re-apply with the IRS for reinstatement. It is rec-ommended that filings (if required) be mailed “Return Receipt Requested” to verify receipt of the filing date.

The IRS Form 990s are open to public inspection

and generally must be available for up to 3 years with-out charge to any individual requesting a copy.

All IRS Form 990s and related instructions are available at the IRS website (www.irs.gov).

OFFICE OF LABOR-MANAGEMENT STANDARDS REPORTING REQUIREMENTSNEW LOCAL UNIONSAll new U.S. IBEW local unions must file an ini-tial report with the Office of Labor-Management Standards of the DOL. After receiving approval for its bylaws from the I.P., the local union must then prepare a report in duplicate on Department of Labor Form LM-1. The completed report, a copy of the IBEW Constitution, and a copy of the newly approved bylaws are then filed with the Office of Labor-Management Standards. Local unions can obtain this form through their regional office of the DOL and can seek assistance in preparing this form through the office of their I.V.P.

ANNUAL REPORTSAfter a local union has been established, it must file an annual financial report with the Office of Labor-Management Standards. Whether the L.U. files Form LM-2, Form LM-3, or Form LM-4 depends on the amount of annual receipts that passed through the local union’s General Fund during the fiscal year just ended. Local unions with General Fund receipts of less than $10,000 during the fiscal year should file Form LM-4. Local unions with General Fund re-ceipts of less than $250,000 during the fiscal year should file Form LM-3. (We recommend that you forward Forms LM-3 and LM-4 to the Department of Labor by certified mail.) Form LM-2 should be filed if the local union’s General Fund receipts were more than $250,000 during the year covered by the LM report. (LM-2 forms must be filed electroni-cally.) The annual financial reports (Form LM-2, Form LM-3, and Form LM-4) are due at the Office of Labor-Management Standards within 90 days after the end of the local union’s fiscal year. Check the U.S. Department of Labor’s Web site (www.dol.gov) for the most current information and requirements.

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Part c: local union Investments

INVESTMENT GOALSOne of the most important jobs of the local union of-ficers (particularly the financial secretary) is to ensure that the L.U. is financially strong so it can carry out its responsibilities to the members. To this end, the local union should set a goal to maintain a minimum surplus of six months’ operating income in the local union treasury. A two-year surplus is preferable. You should remember that the greater the surplus, the stronger the local union is financially and, therefore, is more likely to withstand unforeseen adversities.

LEGAL CONSIDERATIONSInvesting the treasury surplus is a matter of great responsibility and concern. The IBEW Constitution con-tains provisions in Article XVIII relating to the proper handling of local union assets. In addition, Section 501(a) of the Landrum-Griffin Act (LMRDA) provides in pertinent part: “The officers, agents, shop stewards, and other representatives of a labor organization occupy positions of trust in relation to such organization and its members as a group. It is, therefore, the duty of each such person, taking into account the special problems and functions of a labor organization, to hold its money and property solely for the benefit of the organization and its members and to manage, invest, and expend the same in accordance with its constitution and bylaws and any resolutions of the governing bodies adopted thereunder, to refrain from dealing with such organi-zations as an adverse party or in behalf of an adverse party in any matter connected with his duties and from holding or acquiring any pecuniary or personal interest which conflicts with the interests of such organization, and to account to the organization for any profit received by him in whatever capacity in connection with transactions conducted by him or under his direction on behalf of the organization.”

Stated in lay terms, this provision of the law requires union officers to invest union funds prudently and in accordance with the union’s governing docu-ments or resolutions. It also prohibits officers from dealing with any party in any manner that conflicts with the union’s interest. Therefore, great care should be taken when deciding where and how to invest local union funds.

INVESTMENT OPTIONSMany local unions spend a great deal of time and en-ergy searching for the best investment to provide a high return with low risk. Unfortunately, there is no “best” investment. Investment securities are like tools, each one is valuable depending on what you need to get done. There are as many good investment options as there are investors, because each investor’s needs are different.

The most critical element in determining the best investment alternative is the time horizon (the amount of time until the money is needed) of the local union General Fund. For example, What is the regularity of the cash inflows to the fund? and What are the expect-ed cash payments to be made by the Fund each month or quarter? It may be helpful to mentally divide the fund into portions and determine which part must be very liquid (because cash is coming in and going out all the time), and what part of the fund would be more permanent (because it won’t be needed for a much longer time). Different investment strategies should be devised for each part of the portfolio according to its time horizon.

The liquid portion of the General Fund is that portion of the fund put aside for immediate cash needs. Federally guaranteed checking or savings accounts should be used for this portion of the investment. It is also acceptable to use money market funds with one- to three-day access. Some money market funds have long delays before large deposits can be withdrawn. All cash should be invested so it is earning the market rate of interest for the appropriate investment. All monies should be in an interest-bearing account, except for Political Action Committee (PAC) money.

SHORT-, INTERMEDIATE-, AND LONG-TERM INVESTMENTSFor that portion of the General Fund that is short-term in nature (a time horizon of less than three years), investments must provide consistent returns. In evaluating investment options, the financial secretary should look at money market funds, short and intermediate bond funds, and conservatively managed balanced funds. The AFL-CIO Housing Investment Trust may also be considered. If mutual

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funds are being considered, those with an up-front or rear-end transaction charge should be avoided. The funds should also have a 10-year track record and be offered by a reliable firm. A good question to ask about each alternative being considered is what has historically been its largest one-quarter loss. The fee structure of each alternative should also be compared. However, for a short time frame, consider consistency first and performance and fees second.

For that portion of the General Fund with a lon-ger time horizon, such as 4 to 10 years, different factors need to be evaluated. Performance is more important; consistency is less important. The financial secretary may consider a wide range of investment products, including all bond funds, balanced funds, and equity funds of the income-oriented or value style. All alterna-tives should be reviewed in terms of their performance over a 10-year time horizon, and the largest one-quarter decline should also be considered. The reputation and reliability of the manager should be carefully checked and fee structures compared.

If the General Fund has any portion with a time horizon of more than 10 years, performance becomes the primary investment goal. Equity investments, particularly growth-oriented equities, are most appropriate for this objective. However, selecting individual stocks for investment of local union funds should not be considered at any time, since this is a more risky type of investment. Pick a fund or manager with excellent long-term performance and a reason-able expense ratio. Make sure that the performance numbers you are looking at were achieved by the same fund manager who will manage your account. Review alternatives by comparing performance after expenses over the same time period. Consider the largest one-quarter loss. Also, make sure you have the stomach for it. If you don’t, then do not invest, because you may be tempted to pull your money out at the worst possible time. Again, select a reliable manager with a good track record.

INVESTMENT OVERSIGHTNo matter what type of investment you choose, you will need to monitor your investment to make

sure the investment vehicle is meeting your original objectives. Look for any significant personnel change at the management company, and determine if performance results are in line with expectations and objectives of the fund. Has the expense ratio changed or have the objectives of the fund changed? All of these items are important in evaluating invest-ment performance.

All local union officers, particularly the financial secretary, should clearly understand the importance of investing local union funds prudently. A successful investment policy will help strengthen the local union and reduce the financial burden of the members.

The investment points referenced in this section are presented as a recommendation from your I.S.T. However, such recommendations are purely advisory. They are not mandates. If you have general questions on investments, contact the I.S.T. for assistance.

GLOSSARyBALANCED FUNDS: Funds that diversify their portfolio holdings over a wide list of common stocks, bonds, and/or preferred issues. Stock and bond holdings are generally held within a specified percentage of the total portfolio.

BOND FUNDS: Investment funds that hold cor-porate, municipal, or U.S. Treasury bonds. Such funds concentrate variously on high-grade bonds, medium-grade bonds, convertible bonds, or a combination of bonds and preferred stocks. Their main objectives are the security of principal with as much income as possible. These funds can be short-term (average maturity of less than three years), intermediate-term (average maturity of four to eight years), and long-term (average matu-rity of more than eight years).

FUND MANAGER: An investment manager whose expertise includes the supervision of stock or bond portfolios in a variety of investment styles (e.g., value, growth, short-term).

GNMAs: These certificates are issued by the Government National Mortgage Association and are fully guaranteed as to principal and interest by the U.S. government. Maturities presently range from 3

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to 14 years, and there is a fairly active secondary market providing moderate liquidity. Interest is paid semi-annually, and the minimum unit of purchase is $5,000.

MONEy MARKET FUND: A mutual fund that seeks maximum current income through investment in securities whose maturities are less than one year. Such securities may include bank certificates of deposit, bankers’ acceptances, T-bills, repurchase agreements (repos), and commercial paper.

TRANSACTIONS: All the activities of a portfolio: purchases and sales of securities, contributions to the fund and disbursements from the fund, transfers, income receipts from dividends or bond interest, and payment of any administrative expenses.

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Part d: IBeW Pension Benefit fund

The International Brotherhood of Electrical Workers Pension Benefit Fund (IBEW PBF), sometimes referred to as “the members’ plan” is a pension plan for “A” mem-bers of the IBEW. The IBEW PBF is a pension plan fi-nanced entirely by union dues and for which there are no employer contributions. As such, the PBF is ex-empt from the rules of vesting adopted for nearly all other pension plans under the Employee Retirement Income Security Act of 1974 (ERISA). Consequently, no member of the IBEW is entitled to any pension benefit until an application is filed and approved by the trustees of the plan.

Any “A” member indebted to a local union trial board will be deemed ineligible to receive IBEW pension benefits until the outstanding indebtedness has been resolved.

There are four types of pensions under this plan: (1) normal pension, (2) early pension, (3) disability pension, and (4) vested pension. Every applicant for IBEW pension benefits must satisfy the following conditions. First, the applicant must be an active “A” member of the IBEW holding not less than 20 years of continuous “A” membership and be in good standing at the time of application for pension benefits, except members who are 65 or older, who need only five years of continuous “A” membership. Second, he/she must be fully retired from the electrical industry in any manner whatsoever. Third, he/she must be of the age necessary to qualify for a prospective pension benefit based upon the provisions of the plan itself. See Table 1 for a summary of IBEW Pension Benefit Fund Guide-lines. Finally, it is imperative that a member contin-ue the payment of dues until his/her normal, early, vested, or disability pension is approved and he/she receives a letter from the I.S.T. to that effect.

Applications for pension benefits are available at www.ibew.org. An application may be obtained no more than six months prior to the effective retirement date. No member is eligible for pension benefits unless and until he/she applies for benefits and is approved by the I.S.T.

NORMAL PENSIONAs of January 1, 1992, an active “A” member of the IBEW with at least five years of continuous good standing, who has retired from the electrical industry,

and who has reached 65 years of age can apply for IBEW normal pension benefits. Effective January 1, 2007, the monthly pension benefit the retiree would receive would be computed on the basis of $4.50 per month for each year of “A” membership completed.

For instance, a retired “A” member initiated on June 15, 1997, who turned 65 on March 15, 2008, would be eligible to apply for normal retirement pension benefits as of April 2008. If the member applied for a pension benefit to begin the first of the month following that in which the member turned 65, the pension benefit would be computed from June 1997 through March 2008. At that time the member would have completed 10 full years of IBEW “A” membership. At the $4.50 rate, the member would receive a monthly benefit of $45 beginning in April 2008. The same member could tender dues for April and May 2008, retire in June 2008, and receive 11 full years of IBEW pension credit and receive a monthly benefit of $49.50—an additional $4.50 more per month than if the member had retired under the plan in April.

A “BA” member transferring to “A” membership, or beginning a new “A” membership after age 60, need only attain five years of continuous and active “A” membership to apply for IBEW pension benefits if the member has also retired from the electrical industry. For example, if an electrical contractor is organized, and there is a new member who is 62 years old, the member need only retain “A” membership for five full years and then may apply for IBEW pension benefits, even if the member might have retired at age 65 or earlier. The member would, however, need to maintain membership until he/she is approved for pension.

EARLy RETIREMENTEarly retirement pension benefits (age 62 through age 65) are computed in a manner similar to that for normal retirement pension benefits, with the exception that the member must hold not less than 20 years of continuous and active “A” membership at the time application is made for pension benefits. Additionally, the pension benefit must be reduced by 6.66 percent for each year or part thereof that the member is less than 65 years of age when the pension benefit begins.

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DISABILITy PENSIONDisability pension benefits under the IBEW PBF are computed in the same fashion as normal retirement pension benefits. Typically, however, the age of a dis-ability pension claimant varies from 38 to 64 years old. Under the IBEW PBF, disability pension benefits can only be paid after a member has 20 years of continu-ous good standing as an “A” member and has provid-ed documentation of total disability. If the claimant acquires a disability award letter from the Social Security Administration, the Canada or Quebec Pension Plan, or the Railroad Retirement Board, the I.S.T. will generally permit the immediate payment of IBEW pension benefits. In the absence of an award letter, the member must provide medical documentation that would convince an independent physician of the member’s total disability. Disability pension benefits from the PBF are based on total disability, not occu-pational disability.

The medical documentation will be reviewed when provided to the pension plan of the IBEW, and the I.S.T. will notify the claimant of the determination of the initial claim within 45 days, unless the I.S.T. determines that an extension is necessary due to matters beyond its control. In this case, the claimant will be notified, within the original 45-day period, that the I.S.T. will require an additional 30 days and will act within 75 days after receipt of the claim. The determination period may be re-extended for an additional 30 days, if circumstances arise, for a possible determination period of 105 days. If extensions are required, extension notice(s) will be sent to the claimant. The extension notice shall explain the standards on which entitlement to a benefit is based, the unresolved issues that prevent a decision on the claim, and the additional information needed to resolve those issues. If further information is required from the claimant, the claimant shall be afforded at least 45 days within which to provide the specified information.

If an adverse benefit determination is made, a denial notice will be sent by certified or regis-tered mail and will explain, in layman’s terms, the reasons for the determination, with specific references to pertinent plan provisions on which the denial is based. The denial notice will also include a descrip-tion of any additional material or information nec-

essary for the claimant to perfect the claim and an explanation of why such material or information is necessary. Finally, the notice will provide a descrip-tion of the plan’s review procedures and the time limits applicable to such procedures, including a statement of the claimant’s right to bring a civil ac-tion under ERISA Section 502(a) following an ad-verse benefit determination.

If the I.S.T. determines that an individual who has claimed a right to receive benefits under the plan is not entitled to receive all or any part of the benefits claimed, the claimant, or a designated representative, may submit a request for review to the International Executive Council (I.E.C.) by certified or registered mail within 180 days after receipt of the I.S.T.’s denial. At that time the claimant will be given the opportunity to submit written comments, documents, records, and other information relating to the claim for benefits. The claimant will also be provided, upon request and free of charge, reasonable access to and copies of all documents, records, and other information relevant to the claimant’s claim for benefits.

The I.E.C. will notify a claimant of the benefit determination on review within 45 days of receipt of the claimant’s request for review by the plan, unless the I.E.C. determines that special circumstances re-quire an extension of time for processing the claim. In no event shall such extension of time exceed a period of 45 days from the end of the initial period. If the I.E.C. determines that an extension of time is required for processing, written notice of the extension shall be furnished to the claimant prior to the end of the initial 45-day period. The extension notice shall indicate the special circumstances requiring an extension of time and the date by which the plan expects to render the determination on review. If there is an adverse ben-efit determination on review, the I.E.C. shall provide the reasons and refer to the plan provisions on which the adverse benefit determination is based. In such an event, the claimant is also entitled to receive, upon request and free of charge, reasonable access to and copies of all documents, records, and other information relevant to the claimant’s claim for benefits, and will be notified that he/she has the right to bring a civil action under ERISA Section 502(a).

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VESTED PENSIONAn “A” member who has completed 20 or more years of “A” membership in continuous good standing and who ceases working in the electrical industry prior to age 65 shall, if an application is filed and ap-proved, obtain a vested right to pension benefits but not disability pension benefits or death benefits. This vested right will entitle the member to receive, com-mencing the month following his/her 65th birthday, monthly pension benefits computed on the basis of $4.50 per month for each full year of continuous “A” membership earned, less $4.50 per month for each year or part thereof the said “A” member was under the age of 65 at the date the application was received. The applicant for vested pension rights must main-tain continuous good standing as an “A” member until the date of approval by the I.E.C. of the applica-tion, and shall, in the event of such approval, receive a full refund of I.O. dues from the month following receipt of the application.

The period following the receipt of such applica-tion shall not be counted in computing the amount of vested pension rights. For example, an “A” member of the IBEW who is 55 years old and has retired from the electrical industry with 35 years of continuous and ac-tive “A” membership through an anniversary date in 2008 will have acquired a pension benefit of $157.50 monthly. Since the member retires under the vested provision 10 years prior to age 65, $45.00 will be de-ducted; therefore, the prospective monthly benefit to the vested retiree would be $112.50 at age 65. Also, when a member chooses to take a vested application, he/she forfeits all death benefits, and any other appli-cations for pensions from the IBEW PBF.

OPTIONAL SPOUSE’S BENEFITEach eligible “A” member who retires under either the normal, early, or disability retirement pension provi-sions may elect an optional spouse’s benefit. This will result in a reduced pension as long as the pensioner lives, with the provision that, after the retiree’s death, one-half of the reduced pension shall continue to be paid to the designated surviving spouse for as long as the spouse lives.

The reduced pension payment under the elec-tion is actuarially equivalent to the pension otherwise payable. If the spouse and member are the same age, the member’s pension is reduced to 86.5 percent of the amount that would have been computed under the early, normal, or disability retirement provisions of the plan. After the retiree’s death, the spouse will receive one-half of this amount for life. If the spouse is older than the member, the amount of the reduced pension is increased by 0.5 percent for each year the spouse is older. If the spouse is younger than the member, the amount of reduced pension is decreased by 0.5 percent for each year the spouse is younger. A member electing this option must do so at the time of retirement. This election is effective on the date the member’s application is approved and shall be irrevocable except in the event the member and the member’s spouse are subsequently divorced or in the event the member’s spouse subsequently predeceases the member. The benefit payable to the member shall be recalculated and shall be equal to the unreduced benefit which would have been provided. This recal-culated benefit shall commence the month of Janu-ary 2002 for those members who became divorced or whose spouses predeceased them prior to or on De-cember 31, 2001; and for all other members, as of the last day of the month next following either the date of the divorce or the death of the spouse.

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LUMP SUM PAyMENTSEffective January 1, 2003, the I.E.C. implemented a policy providing for lump sum payments for smaller pension payments. All monthly pensions of $30 (U.S. currency) or less approved after January 1, 2003, are pay-able as a single lump sum payment that is the actuarial equivalent of lifetime payments.

DEATH BENEFITSAs of September 10, 2001, each “A” member of the IBEW, as a participant of the IBEW PBF, is covered by death benefits of $6,250 for normal death or $12,500 for accidental death while still an active “A” member of the IBEW. Any new member who joins “A” member-ship, or any “A” member who returns from Honorary Withdrawal Card status, or any member who trans-fers from “BA” to “A” membership, must achieve six months of continuous good standing as an “A” mem-ber before death benefits become effective.

The IBEW PBF Beneficiary Forms 124 A, B, and C will be the only forms accepted by the Pension Department and all forms will be scanned and filed electronically. The form should be completed on-line and printed before the member signs the form. However, if a member is unable to complete the form online, he or she must use black ink and print legibly. Please remember, as provided for in the IBEW Constitution, members must have at least six months or more of “A” membership to qualify for death benefits. If the submitted form is a photocopy not

legible or is not an original document obtained on-line, it will not be accepted.

The forms are accessible to local unions and members online at www.ibew.org or through Local Connections. When accessed, a cover letter will be displayed that explains how to complete the form.

“A” Members may not need to complete the form. Please read the following information. Article XI of the IBEW Constitution states that your death benefits are automatically payable to the following individual(s) if no other beneficiary is designated:

• Member’s spouse, or if none;

• Member’s children in equal shares, or if none;

• Member’s parents in equal shares, or if none;

• Member’s estate.

If there are no surviving family members (or if none can be located) and an estate is not opened, the I.S.T. will require a Small Estate Affidavit, to be signed and notarized.

“A” Members only need to complete the form if they are going to name someone as beneficiary other than the individual(s) listed on the previ-ous page.

All death benefits will be deemed to be normal unless events surrounding a member’s death clearly support a claim for accidental death. A beneficiary claiming an accidental death benefit shall have the burden of documenting and proving that the death

IBEW Pension Benefit Fund

NORMAL EARLY DISABILITY VESTED

Years to gain eligibility 5 20 20 20

Member’s retirement age 65 62–64 Approximately 38–64 65

Restrictions May not work in the electrical industry*

May not work in the electrical industry*

May not work at all May not work in the electrical industry*

Disincentives None Reduced monthly rate Must await determination of disability

Loss of death and disability rights

Benefits effective Jan. 1, 2007

$4.50 per year for continuous good standing

as an “A” member

Same as Normal, less 6.66% for each year

under age 65

Same as Normal Same as Normal, less $4.50 for each year

under age 65

Optional Spouse’s Benefit Eligible Eligible Eligible Not eligible

* Except as an instructor in an IBEW-recognized apprenticeship program, or as an electrical inspector for a governmental authority where electrical inspections are not covered by an approved IBEW collective bargaining agreement.

TABLE 1: IBEW Pension Benefit Fund Guidelines

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was by accident. Accidental death is defined as a death that resulted from bodily injury sustained on or off the job through violent external and accidental means and only if death occurs within 90 days after the in-jury except that the following causes of death shall not be considered accidental death:• Disease or its treatment;• Hernia;• Medical or surgical treatment except where death

results directly from a surgical operation made necessary solely by the accident and performed within 90 days after the date of the accident;

• War or any act of war, whether war is declared or not, insurrection, or rebellion;

• Suicide; or• Abuse of illegal drugs.

Upon retirement, the basic death benefit is set at $6,250 but is reduced for each dollar received by the retiree from the IBEW PBF until the amount is finally reduced to $3,000. The minimum death benefit there-after will be fixed at $3,000 unless increased at a later date by the trustees of the plan.

For example, if the IBEW retiree had received $1,000 from the PBF while in retirement and then dies, the death benefit would be $5,250. If the retiree had elected the optional spouse’s benefit, the amount of pension benefit the member was receiving would be reduced by 50 percent and paid to the surviving spouse for the remainder of the spouse’s life.

Death benefits are available to “A” members under the normal, early, or disability provisions of the PBF. However, neither the optional spouse’s benefit nor the death benefit is available to those who retire under the vested pension provision of the plan. A vested pen-sioner will receive only the monthly benefit computed for the vested retiree.

SUBMITTING DEATH CLAIMSA death claim is paid only upon receipt in the

I.O. of a copy of the certificate of death issued by and certified by the division of vital statistics for the state in which the death occurred. The I.O. will provide any additional forms required to complete before death benefit payments are processed. When the named beneficiary has predeceased the member, a copy of a

IBEW Pension Benefit Fund

death certificate for the beneficiary may also be need-ed. In cases in which children are named beneficiaries, please advise the I.O. if they are older then age 18, and if not, provide birth dates and proof of guardianship.

In the event no beneficiary is named, payment of the death benefit will be made in the order that follows:

• To the spouse, if none;• To the children in equal shares, if none;• To the parents in equal shares, if none;• To the estate.

When there is no outstanding issue regarding the status of a beneficiary of a deceased member in good standing, and after receipt in the I.O. of the documents required, the death benefit payment is forwarded without delay to the member’s beneficiary or beneficiaries.

When a pensioned member of the IBEW dies, death benefits are mailed directly to the beneficiary and in such cases, the I.O. will inform the member’s former local union as to the nature of the settlement. Payment of a death benefit is governed by Article XI, Sec. 4 and Sec. 5 of the IBEW Constitution, as well as the PBF rules and regulations of the I.E.C.

BIRTHDAy CHANGESOccasionally, a member discovers the date of

birth on file in the I.O. does not agree with the mem-ber’s personal records. The I.E.C. will review any requests for a change in birth date in accord with the following policy statement: Local union officers may advise any member who wishes to make such a change to address a letter to the I.S.T. requesting that he/she submit the documentation to the I.E.C. for its review and consideration at its next quarterly meeting. The request should include the member’s full name, local union number, card number, Social Security number, documented proof of birth date, and date the member last paid dues. A decision will be rendered by the I.E.C., and the documentation will be returned to the member.

Members should be encouraged to resolve any discrepancies well in advance of their retirement date so that approval of a pension application will not be delayed because of an error in birth date.

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Statement of Policy of the International Execu-tive Council, IBEW, Relative to Documentary Proof Required for Change of Recorded Birth Date of “A” MembersThe International Executive Council will normally accept any one (1) of the following documents as proof of birth date, if deemed bona fide by the I.E.C.• Birth certificate• Baptismal certificate• Proof of Social Security award• Proof of Canada Pension Plan award• Proof of Canada Old Age Security award• Proof of Quebec Pension Plan award• Proof of Civil Service Retirement Act award• Proof of pension award under retirement system

of state or provincial government• Delayed birth certificate at least 10 years old• Affidavit of natural mother or father

The International Executive Council may also accept any two (2) of the following documents as proof of birth date, if deemed bona fide by the I.E.C.• Military record• School record• Census record• Citizenship record• Affidavit of older natural brothers or sisters

RETURN TO TRADEIt is not uncommon for an IBEW pensioner to decide to return to employment in the electrical industry. This is most common among our members in the construc-tion industry who decide to apply their trade on a selec-tive basis for several years after their initial retirement.

When a pensioner notifies the financial secretary of the L.U. that he/she plans to return to the trade, the financial secretary of the L.U. should inform the IBEW Pension and Reciprocity Department in writ-ing and instruct the pensioner to return any pen-sion checks, covering months during which he/she is available for work, to the I.O. Once a pensioner becomes available to the referral process by paying dues, he/she cannot continue to accept IBEW pen-sion payments. The L.U. financial secretary must IMMEDIATELy alert the Pension and Reciprocity Department in the I.O. in writing when a pensioner returns to the trade, giving the exact date the mem-ber became available for work. Upon such notice IBEW pension checks will cease, and a notice will be sent to the L.U. financial secretary, who must retain the information among the local union’s files until the member advises that he/she intends to return to pen-sion status.

To return a member to pension status, the local union’s financial secretary must complete the appropri-ate entries required on the notice and forward it to the Pension and Reciprocity Department in the I.O. How-ever, if a disability pensioner returns to trade and works 9 months or more, he/she must reapply for pension by completing a new pension application. This will initi-ate a procedure that will remove the member’s records from the care of the local union and return the member to the pension rolls. Pension checks will resume with-out delay. To expedite this process, a copy of the dues receipt should be included with the notice. The member is responsible for dues payments for the months, or any part of a month, that he/she became available for work. If the pensioner returned to the trade long enough to earn additional years of pension credit, an appropriate adjustment will be added to his/her monthly pension.

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Part e: Membership Information

TyPES OF MEMBERSHIPThere are two types of IBEW membership: “A” and “BA.” “BA” membership constitutes the basic IBEW member-ship. A “BA” member enjoys all the rights and privileges afforded to any member of the IBEW, however, they do not participate in the pension or death benefit plans that are available to “A” members. An “A” member contributes $14.00 monthly toward the IBEW Pension Benefit Fund in addition to the basic monthly I.O. dues tendered by all members. The dues rates approved at the 37th IBEW Convention are listed in Table 2.

Some local unions also tender agency-shop fees on behalf of fee payers. Such individuals are classi-fied as “FP” and are referred to as fee payers or non-members. These individuals remit an amount equal to “BA” membership dues to the local union in whose ju-risdiction they are employed. When a local union re-ceives a monthly fee payment from a nonmember, the I.O. portion must be forwarded to the International Office and the payments must be accounted for on the per capita reports prepared by the financial secretary of the local union.

APPLICATION FOR MEMBERSHIP(SEE ILLUSTRATION ON PAGE 94)All new applicants for membership should use Form 107 (Form 107C for Canadian applicants), the IBEW Application for Membership. It is important that the card be filled in completely and clearly and signed by

the applicant. Information obtained from the appli-cation should be recorded on an L.U. membership card or entered into the computer system. A copy of the membership application must be included with the regular monthly per capita report at the time the member is first added to the per capita report.

ADMISSION OF NEW MEMBERSYou must process applications for membership in ac-cordance with the terms of Article XX of the IBEW Constitution. All applicants must complete and sign Form 107 or 107C. In addition, new “A” members must be given the option to complete Form 124, Beneficiary Designation Form.

If the member fails to complete Form 124, death benefits shall be payable to the following individual(s) in the indicated order of priority: (1) member’s spouse, (2) member’s children, (3) member’s parents, and (4) member’s estate.

Each applicant must pay an initiation fee as set forth in the local union bylaws. The initiation fee is all that is required for the month in which the mem-ber is initiated. Any dues received at the same time must be attributed to months subsequent to that in which the member is initiated. All dues payments are applied to the member’s record beginning with the month following the initiation date.

The I.O. receives one-half of the initiation fee charged by the L.U., but note that the maximum fee

Effective date “A” members dues rates

“BA” members dues rates

Pension Benefit Fund contribution amount*

1/1/2012 $29.00 $15.00 $14.00

1/1/2013 $30.00 $15.00 $15.00

1/1/2014 $32.00 $17.00 $15.00

1/1/2015 $33.00 $17.00 $16.00

1/1/2016† $34.00† $18.00† $16.00†

TABLE 2: Membership Dues –Monthly Rates by Year

*Equals the difference between the “A” & “BA” rates† The 2016 dues increase will take effect should the IBEW fail to meet membership growth projections.

IMPORTANTAll applicants whose employment is subject to a union security provision must also be given a notice regarding their right to join the union or fulfill their financial obligation to the union as a fee payer. Until such notice is given, the union security provision cannot be enforced. The I.O. has prepared a notice that local unions may distribute to new hires. (See page 100.)

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paid to the I.O. shall not be more than $60. Therefore, if the local union’s bylaws provide for an initiation fee that exceeds $120, the I.O. would receive $60 and the local union would retain the balance. However, the local union must still report all payments it receives for initiation fees on its Journal Sheets, despite the fact that the payment is retained by the local union.

In addition to the initiation fee, all applicants for “A” membership must also pay $2 for the Pension Ben-efit Fund admission fee. This fee is separate from the local union’s initiation fee, and the entire amount must be paid in full to the I.O. “BA” members do not have to pay the $2 Pension Benefit Fund admission fee.

An Official Receipt must be issued when an initia-tion fee is paid. If the applicant pays the initiation fee in installments, one-half of each payment, to a maxi-mum of $60, must be paid to the I.O. as the initiation fee is being collected. Admission must be completed within 90 days after the application is submitted.

When an applicant for membership is rejected, he/she is entitled to a refund of all payments for the initiation fee. The applicant must return the origi-nal Official Receipt(s) to the L.U. before the refund is made. Refund of the I.O. portion may be obtained by marking the original Official Receipt “Void” and submitting it with the per capita report from which the credit is drawn.

DUAL LOCAL UNION MEMBERSHIP IS NOT PERMITTEDIBEW members who become employed in another local union’s jurisdiction must follow the guidelines set forth in Article XIII of the IBEW Constitution. Depending on the circumstances, they can either maintain their membership in their home local union, where they will be required to pay basic monthly dues, while paying working dues to the local union where they are employed. Alternatively, they may ap-ply for a transfer of membership by obtaining a Trav-eling Card. Under no circumstances will a member be permitted to apply for a second concurrently held membership in another local union’s jurisdiction, un-less his original IBEW membership has been dropped or otherwise terminated, in which case the member’s application for readmission shall be governed by the

provisons set forth in Article XX, Section 1 of the IBEW Constitution.

CHANGE IN TyPE OF MEMBERSHIPSome local unions are permitted by their bylaws to accept applications for both “A” and “BA” membership. Other bylaws permit only “A” or “BA” memberships. The bylaws of local unions chartered as “BA” may only be amended to include “A” membership if the L.U. submits the amendment for approval by the I.P.

A member who desires to change from “BA” to “A” has the option of completing Form 124, Ben-eficiary Designation Form, and is required to pay $2 for the Pension Benefit Fund admission fee. The local union’s financial secretary shall assign an “A” card number and enter this number on Form 124 if it is used. When applicable, the member shall pay any difference between the “BA” and “A” admission fees provided in the bylaws of the local union. The differ-ence in admission fees may be waived if a request for special dispensation is granted to the local union. The member must pay the “A” dues for the month in which the transfer is effective. For example, if transfer to “A” membership occurs in June, he/she must pay “A” dues for that month. The transfer will not occur until the first month of per capita is paid.

“A” and “BA” members may transfer from one type of membership to another in accordance with the bylaws of his/her L.U. but must retain such changed membership for not less than 12 consecutive months, except when change is required because of transfer-ring to a different type of trade classification.

Any “A” member eligible for “BA” membership who wants to change from “A” to “BA” should be fully informed of the loss of death and pension benefits that will result from this change. If the member still desires to change, he/she must complete Form 134, Application for Transfer of Membership From “A” to “BA,” and begin paying dues as a “BA” member. The financial secretary of the L.U. shall assign a “BA” card number to replace the old “A” card number and note the change on the member’s “BA” dues receipt. Card numbers that were issued after December 1, 2003, (numbered 6000000 or higher), will remain the same, regardless of membership type.

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REINSTATEMENTSThe IBEW Constitution provides that dues shall be paid in advance. When dues are not paid by the end of the third month, the member is suspended. If dues are not paid by the end of the sixth month, the member is officially dropped from the IBEW with the resulting loss of all pension credits and forfeiture of death benefits. A suspended member can be reinstated before the end of the sixth month. However, he/she must pay reinstatement fees and all indebtedness to the I.O. and the L.U. This includes all back dues and dues for the current month plus the required reinstatement fees. The transaction must also be recorded on an official dues receipt.

The reinstatement fee for an “A” member is $10, of which the I.O. portion is $5. The fee for a “BA” member is $3, of which the I.O. portion is $1.50. The “A” mem-ber is also required to pay a reinstatement fee of $20 to the IBEW Pension Benefit Fund. This entire amount is forwarded to the I.O. and allows immediate payment of death benefits from the IBEW Pension Benefit Fund if something should happen to the member.

OFFICIAL AND MISCELLANEOUS RECEIPTS(SEE ILLUSTRATIONS ON PAGES 86–87)All dues receipts are numbered serially, and each series of receipts must be issued and dated consecutively. The date on a dues receipt is proof of whether the member paid dues on time and determines standing. When ordering dues receipts, be sure to specify the exact type as shown on the requisition form.

The local union’s financial secretary must issue an appropriate receipt for each transaction depend-ing on the nature of the payment. An Official Receipt should be issued when any of the following items are included with the payment:

• Initiation Fee

• Difference in Fee

• Reinstatement Fee

• Pension Benefit Admission Fee

• Monthly Dues (I.O. Portion)

• Monthly Nonmember Fees (I.O. Portion)

• Difference in Dues (I.O. Portion)

Miscellaneous Receipts should be used for all other transactions. For example, when working dues are collected with basic monthly dues, they can be in-cluded on an Official Receipt. However, when working dues are not paid in conjunction with basic monthly dues, a Miscellaneous Receipt should be issued.

PAyROLL DEDUCTION LISTSMany local unions in the IBEW collect their union dues by payroll deduction directly from the employer(s). In such cases the L.U. may elect to discontinue the prepa-ration of dues receipts on behalf of the “BA” members and fee payers who are payroll deducted.

A copy of the payroll deduction list must be included with the per capita report in lieu of copies of the in-dividual dues receipts. The payroll deduction list must contain the names of all members (and nonmembers) listed in alphabetical order with their Social Security numbers and the amount deducted for union dues.

This procedure applies only to payroll-deducted monthly dues received from “BA” members and monthly fees received from fee payers. All “A” mem-bers must receive an Official Receipt for any dues payment whether they appear on a payroll deduction list or not. This is also true for any “BA” members or fee payers who tender their dues (or agency-shop fees) by cash or check directly to the L.U.

MULTIEMPLOyER JOURNAL SHEET LISTINGSMany of our local unions have members employed at several different locations or by a number of differ-ent employers. When several employers each provide the L.U. with alphabetical checkoff listings, it can be-come inconvenient to post membership payments on a Journal Sheet that lists the entire membership of the L.U. alphabetically.

If the financial secretary of the L.U. prefers to re-ceive Journal Sheets that have a separate alphabetical listing for each employer group, he/she can request that this be done when he/she prepares the per capita report. First, the financial secretary must identify (on a separate sheet as an enclosure with the per capita report) each employer group by a code consisting of the letter

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E and two digits. For example, E01 would represent the first employer, E02 would represent the next employer, and so forth. Second, in the extreme left-hand column of the Journal Sheets, the financial secretary should enter the employer code appropriate for that particular member across from each member’s name. Payroll de-duction lists that contain less than 10 members must be combined into one group. Those members who tender their dues in cash should have no code entered by their names because they should be listed on a separate cash list. The financial secretary should enclose a letter with the per capita report requesting that the membership be separated into employer groups as indicated on the Journal Sheets.

Thereafter, membership should be divided in groups according to the needs of the financial secre-tary. It is important to indicate the correct employer code on subsequent reports every time a name is add-ed to the Journal Sheets.

LOCAL UNION ELECTIONSThe Local Union Election Guide (Form 409) is a refer-ence for local union officers, local union election com-mittees, and candidates for local union offices about the rules and procedures established by federal law gov-erning local union elections. The guide also discusses provisions in the IBEW Constitution pertinent to local union elections. The Local Union Election Guide may be ordered through the I.O. Form 409CAN contains information pertinent to local unions in Canada.

TRAVELING CARDS(SEE ILLUSTRATION ON PAGE 89)Members traveling into the jurisdiction of another L.U. must report to that local union’s business office if seeking work in the electrical industry. A member intending to transfer to another L.U. may obtain a signed Traveling Card from the financial secretary of his/her original L.U. Traveling Cards may be issued for one-month, two-month, or three-month periods, beginning the first of the month in which the card is issued. The L.U. financial secretary who issues the card must collect all dues from the member for the full period covered by the Traveling Card and remit the I.O. portion with the next per capita report. The

L.U. that issues the Traveling Card is responsible for any unpaid per capita due to the I.O. and will be charged by the I.O. on its next per capita report.

The Traveling Card is a standard form given to the member who is traveling. The financial secretary issu-ing the card fills in the membership information and dates and signs it. The member also signs the Trav-eling Card so that he/she may properly present it to the L.U. into which he/she is traveling. The receiving L.U., upon acceptance of the card, transfers all of the information to its membership records, completes the rest of the form, and forwards it to the I.O. with its next monthly report. A copy of the form must be mailed to the member’s former local union.

NOTE: The admission fee shown on the Traveling Card does not include the $2 pension benefit admis-sion fee paid by “A” members.

PARTICIPATING WITHDRAWAL CARDS(SEE ILLUSTRATION ON PAGE 90)Withdrawal Cards are issued as provided in Article XXIV of the IBEW Constitution. The Participating Withdrawal Card, Form 106, is intended for the member who desires to maintain his/her standing after leav-ing the trade. After proper completion, Form 106 is to be given to the member. The member must then forward the form with at least three months’ dues paid in advance to the I.S.T. Subsequent payments should be made not less than quarterly. The member must retain a copy of the Participating Withdrawal Card to deposit in the L.U. should he/she return to the trade. (The financial secretary of the L.U. does not forward the Participating Withdrawal Card. The member is responsible for doing this.)

It is extremely important for the member to keep the I.O. informed of his/her permanent address. When the I.O. receives the Participating Withdrawal Card and dues from the member, a receipt and payment card are prepared and mailed to the member. The payment card is mailed to the I.O. with the next dues payment. Dues are recorded, and a new receipt and payment card are mailed to the member. “A” members on Participating Withdrawal Cards pay dues of $87.00

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per quarter, while “BA” members pay $45.00. (As of January 1, 2013, “A” members pay $90.00 per quarter, while “BA” members remain at the same rate.)

If a member returns to the trade, he/she presents a copy of the Participating Withdrawal Card to the financial secretary, displays the Official Receipt issued by the I.O., and commences payment in the lo-cal union for the month he/she returns to the trade.

HONORARy WITHDRAWAL CARDS(SEE ILLUSTRATION ON PAGE 93)Any member who does not want to maintain his/her standing, who retires from the trade or is unemployed, or in other cases as decided by the L.U., may be granted an Honorary Withdrawal Card, Form 112. Members on Honorary Withdrawal Card pay no dues since they do not pay for pension and death benefits.

“A” members must understand, however, that accepting Honorary Withdrawal Card status re-sults in forfeiture of all claims to IBEW pension and death benefits that would have been retained if “A” membership had continued. If a member has applied or intends to apply for any type of pension benefit, he/she should not be given an Honorary Withdrawal Card.

When an “A” member is granted an Honorary Withdrawal Card, the financial secretary of the L.U. completes it, gives the member a copy, and forwards the entire form to the I.S.T. with the next regular per capita report. The L.U. must also retain a copy for its records. When a member returns to the trade, he/she must re-sume membership in the local union by paying dues beginning with the month in which the member returned to the trade. The “BA” member resumes regular dues payments, but the “A” member must also pay the $2 pension benefit admission fee and may, at the member’s option, complete a new Form 124. Members on withdrawal are not required to pay a new initiation fee.

If an “A” member deposits an Honorary With-drawal Card before the end of the third month, the I.S.T. will accept per capita for the prior two months without loss of pension or death benefits if the local union does not object. (See Article XXIV, Section 4, of the IBEW Constitution concerning

“BA” members’ eligibility to run for local union office or to serve as a delegate to the International Convention by maintaining continuous good stand-ing in the L.U.)

If an “A” member of the IBEW accepts Honorary Withdrawal Card status and changes his/her mind and desires to resume continuous good standing as an “A” member before becoming six full months in arrears, he/she may do so by surrendering the Honor-ary Withdrawal Card to the local union that issued it, and paying all back dues and reinstatement fees in the same fashion as any member who falls more than three (but less than six) months in arrears. Upon reinstatement under such circumstances and upon annulment of the Honorary Withdrawal Card, the “A” member’s continuous good standing will remain unbroken for pension benefit purposes.

MILITARy SERVICE CARD(SEE ILLUSTRATION ON PAGE 94)As provided in the IBEW Constitution, any member holding good standing immediately prior to the first of the month in which the member enters the military service for the first time or is recalled to such military service, under the laws of the United States or Canada, shall be issued a Military Service Card, Form 119, by the financial secretary of the local union upon application by the member. (The member must pay dues up to and including the month when he or she enters active mil-itary service.) Issuance of the Military Service Card does not require a vote of the membership.

All members on a Participating Withdrawal Card when they enter military service shall be covered in the same manner, except that the Military Service Card shall be issued by the I.S.T. upon application by the member. The Military Service Card is a standard IBEW form. The member retains one copy, one copy is for the L.U., and the original form must be forwarded to the I.S.T. by the financial secretary of the L.U. with the next per capita report.

The Military Service Card can be issued to ei-ther “A” or “BA” members, depending on the type of membership held by the member during the month prior to that in which he or she entered military service. Pension and death benefits of “A” members

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will be protected throughout the time the member is in the service. Eligibility to run for local union office or for a position as a delegate to the IBEW Convention, for both “A” and “BA” members, will not be affected by their military service.

Within 60 days after separation from military ser-vice, the member must deposit the Military Service Card with the L.U. that issued the card and resume the payment of dues. (The dues are payable for the month following that in which the member was sepa-rated from active military service.) Article XII, Sec-tion 10, of the IBEW Constitution governs the use and limitations of the Military Service Card.

Any member holding a Military Service Card who remains in the military service, or who reen-ters the service without being required to do so, is not entitled to retain Military Service Card sta-tus or be issued a new Military Service Card. Any member who continues to remain in the military service after having been covered for four full years will be required to verify his/her current status or immediately resume payment of his/her union dues.

When a local union provides local union benefits, it shall determine whether any member who has been issued a Military Service Card shall continue to be covered by such benefits. However, the IBEW shall in no manner be held responsible for the payment or nonpayment of local benefits.

REQUEST FOR MEMBERSHIP STANDINGOccasionally, the I.O. is asked to forward membership standings for individuals and for groups of members. Such information will be forwarded only to the prop-erly elected officers of the L.U. or to the individual member who inquires about his/her own standing. All membership inquiries must include each member’s local union and card number and, if possible, his/her Social Security number and date through which dues were last tendered.

ASSESSMENTS By L.U. TRIAL BOARDIt is important that the I.S.T. be notified by letter of any trial board penalty and/or assessment levied against any IBEW member. (Usually a copy of the letter noti-fying the member is sufficient. This letter must clearly

show the member’s full name, local union, and card number.) The member must be informed of his/her right to appeal as prescribed by the IBEW Constitution. However, no appeal for revocation of an assessment shall be recognized unless the member has first paid the assessment, which he/she can do under protest. (See Article XXV, Section 13, of the IBEW Constitution.) If the member belongs to another L.U., the financial secretary of the home L.U. must also be notified by the assessing L.U. Installment payments, when made, must also be reported to the I.O. and the home L.U. by the assessing L.U.

When the assessment has been paid in full, it is important that the charging L.U. notify the I.O. that the member’s record has been cleared. If a pensioned member’s benefits are suspended by the I.E.C., that member must obtain another pension application and reapply for benefits at the end of the suspension period.

ADVANCE DUES PAyMENTSAs a rule, International Officers will not permit a mem-ber to tender dues more than 12 months in advance of the current reporting period. If a member wishes to pay in advance for a longer period than one year, the local union should first obtain written permission from the I.S.T. by stating the reasons why the member wishes to do so. There may be many legitimate rea-sons for paying dues well in advance. However, if the local union officers accept dues from a member who is in danger of being brought before a local union trial board, it would be unwise to accept more than three months’ dues in advance. Additionally, the per capita clerks have been instructed not to accept more than three months’ dues in advance for any member who has an outstanding trial board assessment.

BENEFICIARy DESIGNATION(SEE ILLUSTRATIONS ON PAGE 95)Each applicant for “A” membership who is eligible for death benefits may at his/her option complete the current revised Form 124, Beneficiary Designation Form. (This is not required of “BA” applicants since they receive no death benefits from the I.O.) If Form 124 is not submitted, the member’s death benefit will be paid in accord with Article XI, Sec. 4(b), of the IBEW

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Constitution. New members with at least six months or more of “A” membership who complete Form 124 will receive a letter acknowledging their designation.

CHANGING BENEFICIARy FOR DEATH BENEFITS(SEE ILLUSTRATION ON PAGE 95)A member may decide to name a new beneficiary because of a change in circumstances. Form 124 is to be used to change a beneficiary. The completed form should be forwarded to the I.O. for official recording. The I.O. will respond directly to the member with a letter acknowledging receipt of the change.

NAME CHANGE(SEE ILLUSTRATION ON PAGE 98)When a member of the IBEW changes his or her name, it is important that the I.O. be notified so that we may retain accurate records concerning the membership and (for “A” members) the pension and death benefits of the member. Upon notification of a name change for either an “A” or a “BA” member, the financial secretary of the L.U. should request that the member complete Form 220, the IBEW Name Change Form. When this information is received, it will be listed on the local union’s per capita report.

If a local union discovers that a member’s name has been misspelled on the Journal Sheets from the I.O. because of an apparent data entry error, please bring the matter to our attention by marking your Journal Sheets with the corrected name printed in the empty column to the left of the misspelled name. It will be corrected before the next per capita report is updated in the I.O.

DEATH OF AN “A” MEMBEREach “A” member with six months’ good standing is en-titled to a death benefit payable to his/her beneficiary when he/she dies. Dues for a deceased member must be paid through the month in which his/her death occurs. Notice to the I.O. must include a member’s local union card number and, if possible, Social Security number. (See page 19 for how to submit a death claim.)

AGENCy FEE PAyERS (FEE PAyERS)The category of “fee payers” has been included on per capita reporting forms to accommodate the ac-counting of funds received from agency fee payers under contractual union security provisions. Under a union security clause, employees must satisfy certain obligations to the union, either by becoming mem-bers and paying dues or by paying agency fees. As a result of various legal decisions, including the U.S. Supreme Court’s 1988 decision in CWA v. Beck, unions with union security clauses in their contracts must provide certain information to new employees. First, new employees must be told that they have the option of joining or not joining the union. Second, they must be told that if they choose not to join, they must still pay agency fees but may object to support-ing union activities that are unrelated to the union’s role as a collective bargaining agent. Third, they must be advised of the procedure for filing an objection. Specifically, they must be told that they have 30 days after the beginning of their employment in which to file their objection and that objections should be filed with the I.S.T. They should also be told the approxi-mate percentage of reduction they can expect to re-ceive and that, should they object, they will receive an accounting showing the basis for the reduction.

The I.O. publishes an annual notice in The Elec-trical Worker that provides current employees with information regarding their rights under the union security clause and under CWA v. Beck. This notice generally appears in the October issue and provides employees with the information they need to file ob-jections. It is important for local unions to remember, however, that they are responsible for providing this information to employees who enter the bargaining unit at other times during the year and did not receive the October issue of the The Electrical Worker. The I.O. has prepared a notice that local unions may distribute to new employees (see pages 100–101).

Fee payers are not entitled to many of the benefits of IBEW membership, including the right to attend and participate in union meetings, the right to run for union office and to nominate and vote for candidates for union office, the right to participate in contract

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ratification and strike votes, and the right to run for a position as a delegate to the International Conven-tion. In addition, certain members-only programs (for example, credit card and insurance programs) are not available to fee payers. Note also that the constitu-tional provisions governing Participating Withdrawal Cards, Military Service Cards, and Traveling Cards do not apply. In addition, although local unions may col-lect the equivalent of an admission fee in states that allow union security provisions, they may not require the collection in “right-to-work” states.

In addition to any applicable working assess-ments, fee payers must pay a monthly fee equal to the monthly dues that “BA” members pay. This means that once a local union receives any funds from a fee payer, the L.U. must also collect and remit $15 per month to the I.O. with its per capita report. Fee payers who are not employed for a full calendar month or longer may skip the payment of their monthly fees until they return to work. The reinstatement fee provision does not apply because they are not IBEW members.

In general, any IBEW member who is employed under the terms of a collective bargaining agreement of a local union should pay monthly fees equal to the amount paid by “BA” members for basic monthly dues. The only exceptions to this policy are as follows:

1. IBEW members employed in another local union’s jurisdiction who still pay their basic monthly dues to their home L.U. In this case, the L.U. where the member is employed may charge only working assessments or system council dues, if applicable.

2. Probationary apprentices who are not yet eligible to apply for IBEW membership until the expiration of a probationary period stated in the local union bylaws. The probationary period is generally 6 to 12 months.

Unless your state law expressly prohibits the union-security provision, because your L.U. is head-quartered in a state where this provision cannot be enforced (a “right-to-work” state), there are no other exceptions to this policy.

The union-security provision also applies to individuals who have not applied for IBEW mem-bership or whose application is pending. Applicants for membership must be classified as fee payers, and they are required to pay monthly fees until their IBEW membership is approved. Applicants must be listed on a separate Journal Sheet, and they will be issued a temporary card number by the I.O. with an “AP” prefix.

Monthly payments collected from fee payers must be recorded on the Journal Sheets and computed on the Per Capita Summary (Form 102). Fee payers are listed separately on the last set of Journal Sheets.

Local unions that submit hand-posted Journal Sheets with their per capita reports will use the card numbers assigned by the I.O.; local unions that report their per capita activity electronically will have the fee payer card numbers assigned by their computer systems on the basis of the entries in the card number range table file.

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Part f: International office records

MEMBER INFORMATIONThe I.O. records membership payments received from all L.U. financial secretaries on a control ledger that is later credited with the total payments posted to mem-bers’ records as shown on the Official Receipt sent to the financial secretary after a per capita report is updated. Records are kept for each active member and may include date of initiation, amount of initiation fee, age, type of membership, membership standing, dues payments, trial board assessments, reinstatements, and transfers, as well as death benefit beneficiary, when the member is so covered. Additionally, we normally retain a current mailing address and Social Security number or Canada Social Insurance number.

CARD NUMBERSThe I.O. assigns two unique sequences of card num-bers to each local union, one of which is a reserve sequence. When a card number series assigned to a local union is exhausted and the second started, the financial secretary of the L.U. will be assigned a new series. The new series will be sent with the most re-cent per capita report along with the Card Number Sheet (Form 100). This form is used to record the assignment of card numbers, in sequence, to new or reinitiated members.

Each applicant for membership must be issued a new card number when admitted. No member can be issued a number which is or ever has been issued to another member.

The card number assigned to each member must be shown on IBEW dues receipts and all member-ship records.

When a member returns to the local union after having been on Honorary Withdrawal Card status, he/she will carry the same card number he/she had when the Honorary Withdrawal Card was issued. Such mem-bers are not considered new or reinitiated members.

Moreover, the same card number will continue to be used in the future when a member changes his/her membership type.

LOCAL UNION DIRECTORyForm 306 is provided to keep the I.O. informed of changes in local union officers as well as other infor-

mation maintained in the IBEW Local Union Direc-tory. After an election resulting in a change of one or more officers, you should either complete the Form 306 provided on the IBEW Web site or complete a paper version of Form 306. This form should be for-warded to the I.S.T. as well as to the appropriate In-ternational Vice President’s office. Changes that occur between local union elections can either be forwarded to by letter to the I.S.T. or sent through the connec-tion provided on the IBEW Local Union Directory link on the IBEW Web site. Any newly chartered lo-cal union shall complete and forward Form 306 to the I.S.T. with a copy to the appropriate International Vice President when permanent officers have been se-lected. (See Form 306, page 98.)

Once annually, all local unions are provided with an updated copy of the IBEW Local Union Directory (Form 75).

CORRESPONDING WITH THE INTERNATIONAL OFFICE

SEPARATE SUBJECTSSeparate subjects should be dealt with in separate letters, whenever possible. Various departments are responsible for different phases of work, and this separation expedites our service to local unions.

MARK ENVELOPESTo expedite mail delivery, please note the contents of the envelope on the envelope; for example, per capita report, supplies, death claims, pension, etc. Certified mail may result in longer delivery time than first-class mail.

INCLUDE LOCAL UNION NUMBERYou must specify the local union number and title of the sender on all letters, reports, etc., sent to the I.O.

INCLUDE CARD NUMBERSWhen members write to the I.O., they should al-ways include their card number in addition to their local union number. These forms of identification are also needed when a financial secretary inquires about members. Without the local union number and card number, it may be difficult to identify the member.

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PACKAGING PER CAPITA REPORTSSome per capita reports reach the I.O. in poor condition, to the extent that enclosures have been lost. Be sure to wrap per capita reports carefully. Heavy packages should have more than one layer of strong wrapping paper. Please be sure to use the proper amount of postage. Also, be sure there is adequate identification, such as a local union number and address.

MENTION “CORRECTION REPORT”Sometimes it is necessary to send a Correction Report to the local union with the Official Receipt covering the local union per capita report. The items or corrections listed are generally important, so the financial secretary should review them carefully and deal with items as quickly as possible. When writing to the I.S.T. about one of these items, please take care to refer to the Correction Report and identify the per capita report that accompanied it. Do not refer to it as a “letter from I.O.” This would require a search of our correspondence file and might create a considerable delay.

SUPPLy ORDERSAll local union supplies must be ordered online via the Local Union Supply Store, which is found within Local Connections. Remittance for said supplies must not be included in the per capita report, but sent to the IO with a separate check in an envelope marked “Support Services.”

SIGNATURES AND TITLESLocal union officers writing to the I.O. should indi-cate their official titles as well as their names.

CHECKSChecks should be made payable to the International Brotherhood of Electrical Workers rather than to the International Secretary-Treasurer. Please avoid erasures on the checks.

IMAGINGPrincipal forms forwarded to the I.O. by local unions that are scanned at the I.O. include beneficiary desig-nation forms, membership applications, and Journal Sheets. To facilitate the correct recording of files by our Imaging Department, please fill out all forms in black ink and print or type them. All questions should be answered and your signature should be legible.

BANK LETTERSThe IBEW Constitution, Article XVII, Section 1(h), states,

“He shall notify in writing any bank, or all banks, in which the L.U. makes deposits, that the L.U. empowers the I.P. to stop withdrawal of any L.U. funds when in the judgment of the I.P. such action is necessary to protect the L.U. and its members. He shall notify such bank or banks that they are to honor and abide by any notice from the I.P. to stop withdrawals should the occasion arise. He shall send to the I.S.T. a copy of such letter or notice to any bank or banks to be made a matter of record.”

According to this clause in the IBEW Constitu-tion, each local union president and proper officer of a system council must notify the bank or banks in which the local union or system council funds are de-posited of the power of the I.P. to stop withdrawals should the occasion arise.

Page 31 contains a sample form letter that may be used when writing to the bank(s) in which L.U. or system council funds are deposited. Copies of letters should be mailed to the I.S.T. for our records at the I.O. This form letter should be placed in the L.U. or system council files for future reference in the event that the L.U. should decide to place its deposits in another bank(s), or if there is a change in the desig-nated officers necessitating sending a new notice.

The letter should be on local union letterhead and addressed to the banking institution with which the local union, railroad council, or system council does business.

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International Office Records

Date

The ________________Bank______________________________________________

Gentlemen:

We are writing you with regard to the account of IBEW Local Union (or System Council) _______________ with your bank. Our organization is a local union (System Council) of the International Brotherhood of Electrical Workers; and as such, is subject to it’s International Constitution and rules.

Therefore, we wish to advise you that in accordance with the Constitution and rules of the International Brotherhood of Electrical Workers, Local Union (or System Council) _______________ hereby authorizes the International President of the IBEW or his representative to stop withdrawals of any funds of the local union (or system council) from __________________ Bank, when in his judgement such action is necessary to protect the local union (or system council) and its members.

Sincerely,

_______________________President

_______________________Recording Secretary

CC: International Secretary-Treasurer

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Part G: local union computerization

PURCHASING COMPUTERSAccurate membership records are critically impor-tant for the successful operation of your L.U. and the I.O. The absence of such records could cause extreme hardship for some of our members and result in unpleasant situations or serious legal difficulties for the L.U. and/or the I.O. The IBEW Constitution charges the I.S.T. and the L.U. financial secretary with the duty and obligation to maintain proper and accurate records.

All per capita reports submitted to the I.O. elec-tronically must be generated by an approved version of the electronic per capita reporting system. No other software is acceptable. The following systems are cur-rently in use:• ICS/Windows• Labor Power

Local unions are encouraged to purchase a com-puter to establish, maintain, and produce member-ship records and to eliminate the need for hand-posted Journal Sheets.

To assist you in this responsibility, we have out-lined the procedure you must follow before you can begin submitting electronic per capita reports.

LEADERSHIPL.U. financial secretaries are responsible for the transition of a local union’s office accounting system from manual operation to a computerized opera-tion requiring the financial secretary to supervise all activities relating to the purchase, installation, and implementation of a computer system. The finan-cial secretary (as well as other appropriate officers and employees) should attend necessary training programs required of the local union’s personnel to ensure sufficient time is provided for training and implementation of new computer systems. The fi-nancial secretary must also develop sufficient knowl-edge and understanding of the nature of computer operation and per capita reports.

MEMBERSHIP FILEThe I.O. will provide a membership file to local unions that have purchased and installed an approved version of the IBEW electronic per capita reporting system.

The membership file contains the most current information on file with the I.O. It includes each member’s name, address, Social Security number, dues-paid-through-date, last activity, etc. This infor-mation is generally sent to the L.U. electronically.

Two conditions must be met before the I.O. will provide an L.U. with the membership file:1. The local union’s per capita reports must be cur-

rent. This requirement stems from the fact that computer-posted per capita reports may be sub-mitted and processed only one month at a time.

2. The local union’s staff must satisfactorily complete the ICS/Windows Training Guide procedure or at-tend the ICS training class.

THE TRANSITION PERIODOnce the membership file has been installed, your local union must submit hand-posted Journal Sheets along with the electronic transaction file (parallel reporting) until the electronic report is in complete agreement with the Journal Sheets. The Per Capita Department will provide your local union with a written report on each parallel report.

When both reports agree, and when the L.U. staff has acquired the knowledge and experience to pro-cess an electronic per capita report, the L.U. must send a letter to the I.S.T. requesting authorization to discontinue the preparation of hand-posted Journal Sheets. Such requests will routinely be approved for local unions whose per capita reports are in good order.

ELECTRONIC PER CAPITA REPORTINGOnce a local union has been authorized to discontinue the parallel reporting process, the per capita report will consist of the following items:• A zip file containing all transactions during the

current reporting period and all required reports;• All documents related to the report, such as

payroll deduction lists, applications for membership, Honorary Withdrawal Cards, Traveling Cards, etc.; and

• The payment submitted electronically or by check.

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Upon completion of each per capita report, the membership records will be updated and the following documents will be forwarded back to the local union:• The Official Receipt for the funds covered

by the per capita report• Statement of Balances• Members Transferred In/Transferred Out• Correction Report (if necessary)

Changes in the membership records recorded in the I.O. must have corresponding changes recorded in the local union’s membership records in their com-puter system. This corroboration minimizes the pros-pects for any membership disagreements between re-cords on file in the local union’s computer and those retained in the I.O.

QUALITy CONTROLThe L.U. financial secretary must submit complete and accurate per capita reports. It is absolutely essential that operators be properly trained and ade-quately supervised and computer output thoroughly checked before the reports are forwarded to the I.O.

STAFFINGAppointing a system administrator (SA) is the single most important decision that contributes to the success of the program. The local union’s financial secretary should assume this responsibility. Alternatively, an elected officer or a top-level administrator should do it. The SA should be at a level in the local union with authority over the processing of membership ac-tivities, per capita reports, grievance tracking, job referral, general accounting, and office operation.

COMPUTERS AND PROGRAMSThe I.O. will furnish local unions with their most current membership file, subject to the terms and conditions outlined earlier in this section. The local union is financially responsible for all training, pur-chase of software packages, and modifications or en-hancements to software programs.

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Part h: Political Program

IBEW POLITICAL POLICyPolitical participation is a fundamental IBEW pro-gram. We participate in the political process mainly by supporting candidates in local, state, and federal elections whose views and ideals are aligned with the needs of working men and women. Being a registered voter and casting an educated vote for political candidates and legislation that benefit our members and the labor movement, is the responsi-bility of every IBEW member.

IBEW GRASSROOTS PROGRAMArticles XVI and XVII of the IBEW Constitution state that each L.U. shall have a registrar who shall promote political education and activity, encour-age all members to register and vote, and keep the membership informed on candidates worthy of support and pending legislation of importance to the country, the community, and the members of the L.U. The IBEW Grassroots Program was cre-ated to assist the L.U. registrar in the performance of their important duties.

The goal of the IBEW Grassroots Program is to develop a year-round communication structure with-in the IBEW to educate and mobilize our members. Although the program was initially developed for po-litical and legislative issues, the program can also be used for organizing campaigns and other L.U. func-tions where a good communications system is impor-tant. Most importantly, the grassroots program should be viewed as an opportunity to build, strengthen, and grow the local union membership.

The success of the IBEW Grassroots Program de-pends upon the collective efforts of the L.U. registrars, state political coordinators, and district political coor-dinators to engage the IBEW membership as political activists and as contributors to the IBEW voluntary political fund, the IBEW PAC.

VOLUNTARy CONTRIBUTIONSSUPPORT THE PROGRAM

Every IBEW program should have the full support of the business manager and every elected officer of the L.U. Our PAC Fund is no exception. The busi-ness manager and the officers should voluntarily contribute to the fund and encourage their mem-

bers to do the same. There are several ways in which an L.U. can participate in funding our program.

ELECTION LAWSBefore you decide on any particular funding meth-od, you should familiarize yourself with the federal and state laws governing political contributions.

COMMINGLING FUNDSCommingling or combining voluntary funds with L.U. treasury funds is illegal. DO NOT DO IT!

ASK MEMBERSYour members should be asked to contribute to the fund. Members should not be expected to contribute if they are not asked.

VOLUNTARy CONTRIBUTIONSFederal law prohibits the use of L.U. treasury funds in connection with contributing directly to a federal candidate. Some state laws also prohibit the use of local union treasury funds.

LOCAL UNION TREASURy FUNDSLocal union treasury monies may be used in connection with the PAC Fund in certain cir-cumstances. A local union, for example, can use its own treasury funds to communicate with its own members. If there is ever a question or doubt about the use of a local union’s treasury monies, contact the I.S.T.’s office or the Political/Legislative Affairs Department at the I.O.

CHECKOFFA negotiated political checkoff is by far the best method of collecting voluntary monies from your members. There are three ways to start a political checkoff program:1. You can negotiate it.2. You can demand it under certain circumstances—

and get it.3. You can use a noncontractual method, such as

vacation fund or credit union checkoff.

NEGOTIATED CHECKOFFPolitical checkoff is a legitimate item for collective bargaining, and the best of the three methods. See the sample checkoff contract language on page 35.

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SAMPLE CHECKOFF CONTRACT LANGUAGEThe employer agrees to deduct and transmit to the treasurer of (name of union PAC) the amount specified for each hour worked from the wages of those employees who voluntarily authorize such contributions on the forms provided for that purpose by (name of union PAC). These transmittals shall occur (specify: weekly, monthly) and shall be accompanied by a list of the names of those employees for whom such deduc-tions have been made and the amount deducted for each such employee.

CHECKOFF ON DEMANDUnions are entitled to demand checkoff as a matter of right if their employer (or any of its subsidiaries, branches, divisions, or affiliates) uses checkoff to facilitate contributions by its shareholders and/or em-ployees to its Political Action Commitees (PACs). If you have any questions as to whether your employ-er has a corporate PAC, and you intend to demand checkoff for your members, contact the Political/Leg-islative Department. The AFL-CIO general counsel has prepared a letter we recommend using when de-manding checkoff from your employer. (See “Sample Letter to Employer” on page 36 .)

VACATION FUND CHECKOFFWhen a negotiated checkoff cannot be obtained with your employer, you should investigate other meth-ods of collecting funds. One method is by using the vacation fund, if your local union has one. Vacation funds belong to the member, not to the employer or the union. In setting up a vacation fund checkoff pro-gram, it is important that you do the following:

1. In writing, ask each member who wants to contrib-ute in this manner to sign an individual authoriza-tion card instructing the vacation plan trustee to make a deduction for the IBEW Political Fund.

2. Satisfy the requirements of the Employee Re-tirement Income Security Act of 1974 (ERISA) by (a) amending the plan documents to state that benefits payable under the plan may, at the direction of the participant, be paid to a third party in addition to the participant or benefi-ciary and (b) providing that the political checkoff deductions will only be made at such time(s) as the

contributing member becomes eligible for a payment from the plan—usually a semiannual or annual event.

CREDIT UNION CHECKOFFLike vacation fund money, a member’s credit union sav-ings belong to him or her and may be used for checkoff contributions to the fund. Credit union checkoff is an-other way to make political checkoff available to your members and does not require negotiation with your employer. A formal vote by credit union officers may be needed to enable the credit union to make political checkoff work. The following is a sample motion:

“ Moved that the Credit Union agrees to deduct from the accounts of those (name of union) members who volun-tarily authorize such contributions in writ-ing such sums as may be designated by each individual and to remit such contributions within thirty (30) days from the date they are deducted to the IBEW Political Action Com-mittee pursuant to the instructions received from (name of local union).”

We have also provided a recommended authorization form that a member must sign before deductions can be made (see page 37).

Credit union checkoff plans must conform to var-ious state banking laws and the Federal Credit Union Act. Because of the complexity of these laws, you should have your legal counsel review the checkoff plan before implementation.

BANK TRANSFERSMembers may be able to arrange with their banks for periodic transfers from their accounts to either

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Political Program

Date

_______________________________________________________________

[Insert name of union] represents members working for your corporation, including its subsidiaries, branches, divisions, and affiliates. The Federal Election Campaign Act, 2 U.S.C. Sec. 441(b) (6), provides that:

“ Any corporation, including its subsidiaries, branches, divisions, and affiliates, that utilizes a method of soliciting voluntary contributions or facilitating the making of voluntary contributions shall make available such method, on written request, and at a cost sufficient only to reimburse the corporation for the expenses incurred thereby, to a labor organization representing any members working for such corporation, its subsidiaries, branches, divisions and affiliates.”

This letter is the written request which will obligate you to make available to us the methods of soliciting voluntary contributions or facilitating the making of voluntary contributions used by the corporation (including its subsidiaries, branches, divisions, and affiliates).

We request that you state to us the methods of soliciting voluntary contributions or facilitating the making of voluntary contributions, used by the corporation (including its subsidiaries, branches, divisions, and affiliates). We will then determine which of these we will also use.

This request is made with the understanding that our correlative rights are qualified by the obligation to reimburse the corporation for any actual expenses incurred thereby. We are, of course, prepared to meet that obligation.

To minimize unnecessary paperwork, this request is intended to be of a continuing nature. If the corporation (or its subsidiaries, branches, divisions, and affiliates) deter-mines in the future to utilize a method of soliciting voluntary contributions or facilitating the making of voluntary contributions, we expect to be promptly advised of that action. We will then determine whether to take advantage of our correlative rights.

Sincerely,

_______________________

SAMPLE LETTER TO EMPLOyER

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Political Program

the account the L.U. uses or directly to the fund at the I.O. Bank transfers of political contributions should be based on a written request signed by the contributing member. (Use the language suggested for a credit union authorization card, modified as necessary. See form below.)

FUND OPERATING PROCEDURESTreasury money should not be deposited into an account containing voluntary funds. Voluntary money must be kept separate from all other funds. Volun-tary money that is commingled, or put in the same account with either treasury money or personal funds, may not be used in connection with federal elections. Some states forbid using union treasury funds to contribute directly to state and local candidates as well.

To contribute funds to federal candidates, you need to be fully aware of federal election laws. These laws are subject to change each year. You should also be familiar with state laws governing political contri-butions to state and local candidates if you decide to contribute to state or local candidates.

To prevent violations of these laws, we have devel-oped a Political Fund Program designed to satisfy the needs of every local union. You are asked not to register with the Federal Election Commission and not to con-tribute to federal candidates.

The L.U. should raise the voluntary funds. The L.U. then sends these funds to the Political/Legislative Affairs Department at the I.O. on a regular basis. When the L.U. withdraws its treasury monies to be used for political purposes, these funds are also sent

to the same location, but with instructions that the funds are from the L.U. General Fund and should be deposited in the IBEW Political Education Fund in the name of the local union.

The L.U. may then request contributions for can-didates, committees, grassroots programs, or other political purposes. This method of fund raising should spare the L.U. from the complex and time-consuming tasks of state and federal reporting or bookkeeping or legal fees.

TAxABILITyCongress enacted the Budget Reconciliation Act in 1987, which contains modified tax rules that affect labor organizations. One of these rules per-tains to all solicitations made by a union or by a separate segregated fund (such as our own fund) after January 31, 1988. Now, all solicitations made in writing, on television or radio, or by telephone, must include a specific statement of disclosure. The following statement will satisfy this require-ment with respect to political solicitations:

“ Contributions or gifts to the Political Fund are not deductible as charitable contributions for federal income tax purposes.”

Substantial penalties exist for failure to provide this disclaimer, and we urge you to advise all persons who solicit on behalf of the fund about this requirement. If you have any questions about the specific application of this requirement, please contact the director of the Political/Legislative Affairs Department at the I.O.

Political/Legislative Affairs Department

IBEWIBEW®

85272 IBEW 1/9/07 1:06 PM Page 1

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Part I: reciprocity agreements

TyPICAL OPERATION OF THE ELECTRICAL INDUSTRy HEALTH & WELFARE RECIPROCAL AGREEMENT1. A Temporary Employee, hereafter called a trav-

eler (or employee), must register in person with proof of identity. Initial registration should take place at an employee’s home local union prior to leaving the jurisdiction for work. Employees can register at other local unions and/or fund offices, and those entities should develop policies to ver-ify proof of identity. Employees will receive user IDs and passwords for their personal use on the Electronic Reciprocal Transfer System (ERTS) upon registering.

2. Upon registration, an employee’s profile and fund selection(s) will be entered into ERTS. The employ-ee’s designated home fund office will be notified elec-tronically of an employee’s selections. The home fund office will respond electronically to accept or decline eligibility and notify the employee, if the employee has provided an e-mail address. The employee is eligible if he/she is a member of the local union home fund and has been eligible for benefits under the fund some time during the past six (6) years. Only if the employee does not meet this condition may he/she then designate a fund from a local union in which he/she is not a member but in which he/she has current eligibil-ity and intends to return to work in the area as soon as work is available. Employees who do not provide an e-mail address will need to check back with the local union or fund office at which they registered or use their own user ID and password to log on and check their fund status.

3. Local unions referring a traveling employee to work must confirm that the employee has registered and been accepted on ERTS. Local unions will log on to ERTS and review the Employee’s Blanket Authori-zation and Release, which confirms the employee’s home fund(s). Upon referral, local unions will electronically notify the participating fund, home fund, and if they so choose, the employee’s home local. This notification advises the fund office to expect reciprocal monies and to prepare to receive

the reciprocal transfers. If the employee has not selected home funds, or if home fund designation has been denied, no Employee Blanket Authori-zation and Release will be on file and reciprocal transfers will not be made.

4. When the employee is eligible for reciprocity, contributions are received on the employee’s behalf in the Participating Trust Fund. The Administra-tor of the Participating Trust Fund lists the num-ber of hours for which contributions have been received and determines the appropriate amount of money to be sent to the employee’s home fund, either the employee’s home fund Contribution Rate, or if lower, the Participating Trust Fund’s Contribution Rate. The Administrator then com-pletes the ERTS Remittance Report online, filling in all required information, and electronically remits the form to the employee’s home fund for each month. Each month must be done separate-ly, immediately after contributions for the month are received. Please note an Automated Clearing House (ACH) number must be on the ERTS re-port to forward the report. Note that on February 29, 2008, an amendment was approved by a ma-jority of funds to transfer reciprocal monies elec-tronically. As of April 1, 2009, electronic transfer of monies are required for all funds, and checks are no longer accepted.

5. If the employee is not eligible for reciprocity, the Participating Trust Fund Plan Administrator should advise the employee that monies will not be transferred to the home fund he/she indicated because he/she is not eligible, but that the mon-ies contributed will be credited on his/her be-half to the Participating Trust Fund. This notifi-cation should be done by e-mail if the employee has provided an e-mail address. Employees lack-ing an e-mail account must contact their home local union or home fund office to confirm fund choices and transfers.

6. The employee’s home fund office receives the contributions, records the number of hours for the month in which they were earned, and cred-its the money pursuant to the rules of the fund.

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7. This remittance process is repeated for each month until the employee leaves the jurisdiction of the Participating Trust Fund and has no further contributions made on his/her behalf.

OTHER RESPONSIBILITIES OF THE PLAN ADMINISTRATOR1. Announcement of the fund’s participation in the

Reciprocal Agreement should be placed in the Summary Plan Description as soon as possible. Administrators are also strongly encouraged to supply their plan participants with an annual statement showing the hours and money trans-ferred pursuant to the Reciprocal Agreement. Notifying participants will help avoid any confu-sion at a later date regarding the proper amount of money transferred.

2. Plan Administrators should be familiar with ERTS operations and be able to assist local unions in the use of ERTS.

3. The Reciprocal Administrative Office will provide user IDs and passwords to benefit funds and local unions for the use of ERTS. For information about ERTS or other reciprocal questions contact Reciprocal Administrator, IBEW, 900 Seventh Street, NW, Washington, DC 20001.

4. All Plan Administrators are required to keep the Reciprocal Administrative Office advised of the current contribution rate or any other changes or problems affecting reciprocity.

TyPICAL OPERATION OF THE ELECTRICAL INDUSTRy PENSION RECIPROCAL AGREEMENT1. A temporary employee, hereafter called a trav-

eler (or employee), must register in person with proof of identity. Initial registration should take place at an employee’s home local union prior to leaving the jurisdiction for work. Employees can register at other local unions and/or fund of-fices, and those entities should develop policies to verify proof of identity. Employees will receive user IDs and passwords for their personal use on ERTS upon registering.

2. Upon registration, an employee’s profile and fund selection(s) will be entered into ERTS. The em-ployee’s designated home funds will be notified electronically of an employee’s selections. Home funds will respond electronically to accept or decline eligibility and notify the employee, if the employee has provided an e-mail address. The employee is eligible if he/she is a member of the local union covered by the Fund and he/she is a participant or has credited service in the Fund. An employee is also eligible if he/she is a participant or has credited service in the designated home fund and he/she is not a member of an IBEW local union, or he/she is a member of another IBEW local union which does not have a Fund, or he/she is a member of another IBEW local union but he/she is not a participant or does not have credited service in the fund covering his/her IBEW local union. The Administrator may wish to check with the employee’s local union fund if he/she is an IBEW member of another local union to see if the employee is a participant or has credited service in his/her home local union fund. If this is the case, the employee may not name your Fund as his/her home fund. Employees not providing an e-mail address will need to check back with the local union or fund office where they registered or use their own user ID and password to logon and check their fund status.

3. Local unions referring a traveling employee to work must confirm that an employee has regis-tered and been accepted on ERTS. Local unions will log on to ERTS and review the Employee’s Blanket Authorization and Release, which con-firms the employee’s home fund(s). Upon refer-ral, local unions will electronically notify the participating fund, home fund, and if they so choose, the employee’s home local. This notifica-tion advises the funds to expect reciprocal mon-ies and to prepare to receive the reciprocal trans-fers. If the employee has not selected home funds or if home fund designation has been denied, no blanket authorization and release will be on file and reciprocal transfers will not be made.

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4. When the employee is eligible for reciprocity: Contributions are received on the employee’s behalf in the Participating Trust Fund, the Ad-ministrator of the Participating Trust Fund will list the number of hours and the total contri-butions, which have been received on behalf of the traveler. The Administrator then completes the ERTS Remittance Report online, filling in all required information and electronically re-mits the form and an amount of money equal to all contributions received to the employee’s home fund for each month. There is no admin-istrative charge allowed under this agreement. Each month must be done separately, immedi-ately after contributions for the month are re-ceived. Please note an ACH number must be on the ERTS report in order to forward the report. Note that on February 29, 2008, an amend-ment was approved by a majority of funds to transfer reciprocal monies electronically. As of April 1, 2009, electronic transfer of monies are required for all funds, and checks are no longer accepted.

5. If the traveler is not eligible for reciprocity: The Par-ticipating Trust Fund Plan Administrator advises the employee that monies will not be transferred to the home fund indicated since he/she is not eli-gible, but the monies contributed will be credited on the employee’s behalf to the Participating Trust Fund pursuant to its rules. This notification will be done by e-mail if the employee has provided an e-mail address. Employees lacking an e-mail account must contact their home local union or fund office to confirm fund choices and transfers.

6. The employee’s home fund receives the contribu-tions, records the number of hours for the month in which they were earned, and credits the money pursuant to the fund’s rules.

7. This remittance process is repeated for each month until the employee leaves the jurisdiction of the Participating Trust Fund and has no further contributions made on his/her behalf.

OTHER RESPONSIBILITIES OF THE PLAN ADMINISTRATOR

1. Announcement of the Fund’s participation in the Reciprocal Agreement should be placed in the Summary Plan Description as soon as possi-ble. Administrators are also strongly encouraged to supply their plan participants with an annual statement showing the hours and money trans-ferred pursuant to the Reciprocal Agreement. Notifying participants will help to avoid any confusion at a later date as to the proper amount of money transferred.

2. Plan Administrators should be familiar with ERTS operations and be able to assist local unions in the use of ERTS.

3. The Reciprocal Administrative Office will provide user IDs and passwords to benefit funds and lo-cal unions for the use of ERTS. For information about ERTS or other reciprocal questions con-tact Reciprocal Administrator, IBEW, 900 Sev-enth Street, NW, Washington, DC 20001.

4. Plan Administrators are required to keep the Reciprocal Administrative Office advised on the current contribution rate or any other changes or problems affecting reciprocity.

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Part J: IBeW union Made labels

The IBEW proudly promotes our long-established oval-shaped union labels, a benchmark for the electrical industry. However, pride in IBEW craftsmanship also includes our more recent IBEW union assembled labels for products that contain a major portion of components that are not union made and our IBEW construction la-bels that IBEW wiremen affix to panels or switch-boards following installation.

The I.S.T.’s office administers distribution of all IBEW union labels, which are registered trademarks with the U.S. Patent and Trademark Office and the Canadian Intellectual Property Office. Under the rules and regulations relative to such registrations, these labels are the property of the International Of-fice. The following requirements must be satisfied before the labels may be displayed:

1. The union made and union assembled la-bels. The company must have an I.O. approved labor agreement with a local union, and the agreement must be valid for the time frame when the labels are affixed to the product.

The company must also execute a separate memorandum of agreement directly with the IBEW which must be signed by the I.S.T. for the applicable label (union made or union

assembled). Copies of these standard agree-ments are available upon request from the I.S.T.’s office. The local union then acts as steward over the use of the labels, while the I.O. is responsible for the handling of griev-ances relative to misuse or abuse of the labels.

2. The construction label. The only require-ment for this label is that the contractor must be signatory to a current approved labor agreement.

The union made, union assembled, and con-struction labels are available at no charge from the I.O. Local Unions place their orders by sending a re-quest, in writing, directly to the I.O. Manufacturing Department. The request must identify the type of label, quantity needed, and the signatory employer that will be using the labels. Subject to I.O. verifica-tion that the employer satisfies all requirements, the labels will be shipped to the local union.

IBEW labels are an important public relations display for the IBEW and our membership, these labels are a distinct marketing factor for most com-panies. Accordingly, we emphatically encourage our locals and signatory companies to use the appropriate labels for qualified products or services.

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sectIon tWoBonding and Insurance2

Part A: Labor Organization Bonds ............................................................................................................................. 43

Part B: Pension and Welfare Funds Insurance .......................................................................................................... 48

Part C: Other Miscellaneous Insurance ...................................................................................................................... 50

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Part a: labor organization Bonds

MANDATES REGARDING LOCAL UNION GENERAL FUNDSArticle XVII, Section 1(i), of the IBEW Constitution requires all local unions to carry a sufficient bond on their officers and employees to cover any loss. The Constitution further stipulates that the bonds shall be purchased through the International Office, and the minimum amount shall be $5,000.

For locals located within the United States, the U.S. Department of Labor (DOL), through Section 502 of the Labor-Management Reporting and Dis-closure Act (LMRDA), requires bonds on union officers and employees in minimum amounts equal to 10 percent of the total liquid assets and financial receipts of and for each local union; henceforth, the introduction of the labor organiza-tion bond (LOB).

We have reproduced the DOL’s Bonding Com-putation Worksheet on page 47. Every U.S. local union and system council must complete such a work sheet regarding the local’s General Fund. This will help you compute the aforementioned minimum amount of coverage for your local union. (See the subsection entitled “Other Local Union Entities” for information on other non-ERISA funds of the local union). To the extent that our LOB certificates of bond are written in $5,000 increments, the local union would request the first $5,000 increment or level of coverage above the work sheet amount. Our small local unions should remember the IBEW minimum coverage of $5,000; the maximum LOB coverage required by law is $500,000. However, some of our larger local unions carry a higher indemnity.

LABOR ORGANIzATION BONDS COVERAGE DEFINEDIn addition to providing reporting and disclosure of certain financial transactions and administrative practices of labor organizations and employers, the LMRDA was enacted to protect union treasuries from losses caused by improper diversion of union funds. Accordingly, the labor organization bonds are written for two purposes:

1. Faithful discharge of duties. This protection covers and protects General Funds against losses resulting from the failure of an officer or employee, acting alone or in collusion with others, to faith-fully discharge his or her duties in handling the funds or property of the insured.

2. Fraud and dishonesty. This coverage provides insurance protection against embezzlement by an officer or employee of the local union. Both the “faithful discharge of duties” and the

“fraud and dishonesty” coverages are included under the LOB certificates of all local union General Funds, system councils, railroad councils, state councils, and associations within the United States. However, local union building corporations located in the United States, together with local unions and all types of councils located in Canada, cannot carry the faith-ful discharge of duties coverage They are limited to the fraud and dishonesty indemnity only.1

All officers must understand the aforementioned coverage. Some members mistakenly believe the la-bor Organization bond provides “liability” coverage for the union; it does not. Furthermore, ERISA-re-quired bonds do not come under the LOB. Please see the “Pension and Welfare Funds Insurance” section for information on bonding for ERISA funds.

MASTER POLICy AND LOCAL UNION CERTIFICATES OF BONDOur IBEW labor organization bond is written under a master policy for the International Office. It provides and allows for each local union of the IBEW to be-come insured under the bond by individually applying for the amount of coverage deemed necessary for the respective local. A certificate of bond in the requested amount is then issued to each local union. The LOB master policy and the local union certificates of bond are written for a three-year term.

1. Including the stated U.S. councils under both the faithful dis-charge of duties and the fraud and dishonesty coverages is a departure from the past, previously those councils were limited to only fraud and dishonesty coverage.

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CATEGORIES OF COVERAGEThe bonding company writes labor organization bond coverage currently offering a Schedule “A” Basic Cover-age only, which provides up to $500,000 of coverage.

Schedule “A” coverage applies to all local union officers and employees of the local. Local unions can and should consider purchasing higher levels of coverage, and this would depend on the value of your local unions assets and receipts as determined through the process described later in this section. Local unions may want to err on the side of caution and include more coverage than what is necessary to cover their full value.

The face amount of the Schedule “A” certificate of bond is the actual coverage on each officer and employee. For example, if a local union is bonded for $5,000, and there is a loss of $30,000 that involves four covered conspirators (principals) who each embezzled more than $5,000, the local union would recover $20,000 of the $30,000 loss.

PERIODIC COVERAGE ADJUSTMENTSThe International Office recommends that all local unions conduct the exercise annually on the DOL’s Bonding Computation Worksheet, and do it more frequently if there are notable changes in the local union’s receipts or assets. This simple task will help ensure compliance with the law, as well as provide necessary protection for the local union.

You may adjust coverage higher or lower at any time. Contact the International Secretary-Treasurer’s office with your request, and it will issue you a revised certificate of bond.

PREMIUMSInasmuch as the labor organization bond is issued for a three-year term, the bonding company bills the International Office on that basis for the master pol-icy and for the local union LOB certificates of bond. The I.O. notifies the local union of the bond term and the premium through a billing statement that is sent out with the new LOB certificates of bond at the beginning of the three-year term.

When a local union increases its coverage during the course of a bond term, and many do, the L.U. receives a bill for the increased cover-age on a prorated basis for the remaining term of the LOB certificate. Similarly, if a local union de-creases its coverage during the course of a bond term, the L.U. will receive a refund check for the lesser coverage on a prorated basis, provided the L.U. previously paid the full premium.

Local unions must submit their bond premium payments directly to the office of the International Secretary-Treasurer, separately from their per capita reports.

LABOR ORGANIzATION BONDS CLAIMSThe high caliber of IBEW local union officers and their employees results in very few LOB claims. Re-grettably, a small number are filed each year, and this section is intended to guide our locals in properly handling such situations.

INITIATING A CLAIMIf a local union president, business manager, or other officer suspects a shortage of funds, he or she must promptly arrange a full audit. If the audit re-veals a shortage, the local union president, business manager, or other officer must promptly issue the following notification:

1. Inform the International Secretary-Treasurer (in writing) of the loss with a copy of the notice to the respective International Vice President. The no-tice should identify the possible offender(s), the estimated amount of the loss, and a request for the International Secretary-Treasurer to initiate a “loss claim” on behalf of the local union.

2. As stipulated in the “Accounting Fees” section, the notice must also include a statement from the local union’s certified public accountant (CPA) confirming an indication of the loss.

The International Secretary-Treasurer will officially notify the insurance agency and the bonding company and request the appropriate loss claim forms. Upon

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receiving the forms from the I.O., the local union must complete the loss claim forms in their entirety and return them with full documentation attached to the International Secretary-Treasurer for submission to the bonding company.

LEGAL FEESOccasionally while preparing the loss claim submission for the bonding company, some local unions solicit the services of their local attorney. This, of course, is a prerogative of the local union. However, legal fees are not a recoverable expense through the LOB.

ACCOUNTING FEESIn a significant departure from the past, reasonable accounting fees incurred by the insured local union (or system council) for an independent outside audit to determine the actual amount of loss in claims involving “fraudulent and dishonest”2 acts are recoverable up to the first $5,000 of such fees per claim, as recognized under this Audit Expense cover-age, subject to the conditions stipulated next.3

Prior consent of and by the bonding company is required to allow and effect this Audit Expense coverage on a case-by-case basis. Said company’s de-termination will be based upon the following criteria:

1. Notification by the local union to the I.O. must include a written statement from the local union’s CPA, simply stating there is an indication of loss with said L.U., subject to the CPA’s full audit to determine the extent of the loss. The bonding company will then determine and issue its au-thorization for the CPA audit to proceed under the provisions of the Audit Expense Rider, which includes Items 2 and 3.

2. The $5,000 limit applies to each loss suffered per embezzlement of a given local union at a given time. It is not $5,000 per person when more than one principal is involved in a particular embezzlement.

3. This Audit Expense coverage shall not be cumula-tive from one LOB three-year term to another.

TIMELy SUBMITTALSUnder the Master Bond Policy, the local union has up to four months from the date of initial discovery to submit the proof of loss claim forms. Failure to comply with this stipulation could preclude pay-ment of the claim. In the event that mitigating cir-cumstances prevent a local union from meeting that deadline, the L.U. should advise the International Of-fice accordingly. The I.O. will approach the bonding company for a filing extension.

THE BOTTOM LINEIt is incumbent upon the local union (or system coun-cil) to develop and submit sound documentation in support of the loss claim and to act both prudently and expeditiously. Moreover, although audits are a matter between the local union and its outside audi-tors, the International Office may be able to assist or advise the local union in the overall submittal.

NOTIFICATION OF AUTHORITIESU.S. local unions must notify the U.S. Department of Labor of any embezzlement. Such notification should be covered during the investigation and again on the next annual LM report of the local. Moreover, the nature of the offense may require the local union to notify local authorities as well.

ADDITIONAL RECOVERIES THROUGH RESTITUTIONLocal unions may arrange for restitution from the offender(s) (identified as the principal[s] in the claim). Items A through D stipulate recoverable monies and their priority order.

A. The bonding company. Once the bonding com-pany has settled a claim with a given local union, the company has a “right of restitution recovery” from the principal(s) for the settlement amount that the company paid to the local union.

2. Claims involving “faithful discharge of duties” are not covered under this Audit Expense Rider.

3. The total amount recoverable by IBEW local unions under this provision is subject to an aggregate limit of $75,000 for losses dis-covered during the January 1, 2007, to January 1, 2010, LOB term.

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B. The local union. If the local union sustains a “cov-ered loss” that is higher than the bonding com-pany’s settlement payment, the local has a “right of restitution recovery” for the difference between the amount of the covered loss and the settlement amount.; In this regard, a “covered loss” means the amount of loss the local union satisfactorily documented to the bonding company.

C. The local union (continued). The local union has a further “right of restitution recovery” against the principal(s) for the earlier mentioned legal fees. Moreover, on rare occasions wherein account-ing fees might exceed the maximum recoverable amount of $5,000, such excess fees would be subject to restitution by the principal(s).

D. Priority order. Under the LOB Master Policy, the stipulated “priority order” for these recoveries requires the following order of distribution of the restitution payments:

First, Item B, the noninsured amount of the local union’s “covered loss.”

Second, Item A, the bonding company’s recovery of its settlement payment.

Third and last, Item C, the local union’s legal fees and any excess accounting fees as heretofore defined.

OTHER LOCAL UNION ENTITIES4

As stated previously, when a local union conducts the initial exercise of the Bonding Computation Worksheet, the L.U. limits the computations to the local union’s General Fund. Accordingly, the LOB certificate does not apply to other LMRDA entities of the local, such as its building corporation, market recovery program, etc. Nevertheless, separate LOB certificates of bond can and should be purchased for these other local union entities. The local union entity should use the DOL’s Bonding Computation Worksheet to determine the necessary minimum amount of bond coverage. Inasmuch as the coverage for such entities is limited to the fraud and dishon-esty coverage, the premium cost is somewhat lower.

To cover market recovery programs under the LOB, the bonding company requests written verification as to proper accounting and business controls over such funds. You can establish these controls through an IBEW Business Control Report. The completed Business Control Report and an LOB application form should be submitted to the I.O.

4. As a point of clarification, this entire section discusses LMRDA funds, which are legally held separate and apart from ERISA funds; the next section entitled “Pension and Welfare Funds In-surance” addresses ERISA funds.

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Labor Organization Bonds

BONDING COMPUTATION WORKSHEET

1. Liquid Assets as of start of fiscal year (date) _______________ A. Cash on hand and in banks $____________________ B. Accounts receivable $____________________ C. Loans receivable $____________________ D. U.S. Treasury securities (market value) $____________________ E. Other investments (market value) $____________________ F. Other liquid assets $____________________

2. Total Liquid Assets (Total of Lines A through F) $____________________

3. Receipts during the fiscal year ended (date) $____________________

4. Total Liquid Assets plus Receipts (Line 2 plus Line 3) $____________________

5. Deduct: Receipts included in Line 3 which resulted from converting

Liquid Assets held at the beginning of the year into cash and from additional rollovers of securities:

A. Payments on accounts receivable $____________________ B. Payments on loans receivable $____________________ C. Sales of U.S. Treasury securities $____________________ D. Payments on mortgage investments $____________________ E. Sales of other investments $____________________ F. Sales of other assets $____________________ G. Additional rollovers of securities $____________________

6. Total Deductions (Total of Lines A through G) $____________________

7. Total Funds Handled During Last Completed Fiscal year (Line 4 minus Line 6) $____________________

8. Amount of Bonding Required: A. For each person having access to receipts only: $____________________ 10 percent of Line 3 B. For each person having access to receipts and liquid assets: 10 percent of Line 7 $____________________

Reproduced from the Web site of the U.S. Department of Labor http://www.dol.gov/olms/regs/compliance/bondappA.htm (accessed on 4/16/2012).

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Part B: Pension and Welfare funds Insurance

EMPLOyEE RETIREMENT INCOME SECURITy ACTTHE ACTIn addition to the IBEW Constitution and the LMRDA, as discussed under the preceding LOB subsection, the Employee Retirement Income Security Act of 1974 (ERISA) stipulates that every “fiduciary” (person) who handles “funds or other property of a [pension or welfare] plan” in which the local union has an in-terest, shall be bonded.

DEFINITION OF A FIDUCIARyThe act defines a fiduciary as a person who holds or controls funds or other property for the benefit of another person. The ERISA definition of a fiduciary is intentionally broad, and almost everyone who deals with pension and welfare plans could be con-sidered fiduciaries.

Welfare plans are defined as plans established to provide participants and beneficiaries with certain benefits, such as sickness, accident, disability, death, unemployment, or vacation benefits; apprenticeship and other training programs; day care centers; scholar-ship funds; and prepaid legal services. Annuity funds come under the pension fund definition of ERISA.

NECESSITy OF A BONDEach ERISA-defined fund must carry a bond. The amount of the bond shall be fixed each fiscal year of the plan. Generally, the amount shall not be less than $1,000 nor more than $500,000 for any one plan. The amount of the bond is based on the amount of funds handled during the preceding report year. If the plan has no preceding report year, then the estimated amount of the funds to be handled in the current year is acceptable.

If a local union has two or more fringe benefit plans, the required coverage for each plan may be combined and included under coverage of one bond. This combining of bond requirements will result in a lower premium for the single larger bond than the sum of the premiums for several small bonds.

ERISA also requires bond coverage for local union officers and employees who handle funds of pension and welfare plans maintained by an employer

or plans maintained jointly by an employer and the local union.

AVAILABILITy OF GROUP BONDINGSince the inception of ERISA, the IBEW has made “group bonding” available to our local unions and your local benefit funds. This bonding is offered at reduced group rates. The carrier assures us that this bonding satisfies ERISA requirements and offers our locals and members the desired protection of their interests in these funds. Your International Secretary-Treasurer strongly encourages you to participate in this group bonding program.

If your fund(s) is (are) not already participating in this group bonding, and you want to take advan-tage of group bonding, the trustees or administrator of your plan(s) must contact the broker (listed below) directly by letter. The broker will obtain the necessary data from you and advise you of the applicable bond premium fees. Presently, the broker is:

Mr. John W. Harrison Jr., Chairman Eberts & Harrison, Inc. 1000 Century Plaza, Suite 329 10630 Little Patuxent Parkway Columbia, MD 21044-3276 Telephone: 301-596-3940 FAX: 301-596-5543 E-mail: bill@ebertsandharrison.com

FIDUCIARy RESPONSIBILITy INSURANCE (ERRORS AND OMISSION)ERISA holds the fiduciary personally liable for any losses resulting from a breach of his or her respon-sibility and duties. It also prohibits any agreement which relieves a fiduciary from his or her fiduciary responsibility or liability. However, the law does pro-vide that insurance coverage may be purchased by the plan to prevent loss resulting from errors or omissions caused by acts of the trustees and/or other fiduciaries, or by employees acting improperly or contrary to express regulations or bona fide instructions (other than fraud or dishonesty).

ELIMINATION OF RECOURSE INSURANCESince ERISA holds the fiduciary personally liable, “Elimination of Recourse” insurance is available as

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an adjunct to the insurance of the plan to save the fiduciary from personal loss by reason of his or her error or omission. The insurance plan is extended by including a rider to add elimination of recourse pro-tection to the policy. This protects the fiduciary from certain “recourse allowed under the law” by the in-surance companies to recover their losses from the individual trustee(s). This insurance is not mandated by the IBEW Constitution or by ERISA (as is the case with bonding), but we strongly recommend obtaining it because it is a very practical investment.

The International Secretary-Treasurer has ar-ranged to establish a group program for fiduciary in-surance (“errors and omissions” and “elimination of recourse”) with the same agency that provides group bonding under both the LMRDA and ERISA. Any lo-cal union involved in a fund required to be protected by ERISA may request information on this type of in-surance from the International Secretary-Treasurer or the aforementioned broker.

SUMMARIzING THE COSTSThe local union benefit fund may purchase the errors and omissions coverage, but the fiduciary must pay the elimination of recourse premium.

DIFFERENCE BETWEEN BONDING AND FIDUCIARy INSURANCEAn important difference exists between bonding and fiduciary insurance insofar as recovery from the per-son responsible is concerned. Under the LMRDA- and ERISA-type of bonding, if an individual officer and/or employee causes a loss by reason of his or her acts (that is, by fraud or dishonesty), and the bonding company pays a loss to the local union or the fund involved, the bonding company has a right to proceed against the individual responsible for the loss to re-cover the funds they paid out. This is also true un-der the fiduciary responsibility insurance, except that elimination of recourse insurance may be purchased by the individual fiduciary to preclude the company from proceeding against him or her personally to re-cover such loss. No provision exists to provide such protection under bonding, because you cannot expect to shift responsibility for fraud or dishonesty onto the shoulders of others.

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Part c: other Miscellaneous Insurance

BURGLARy AND ROBBERy INSURANCEThe International Secretary-Treasurer has also ar-ranged for the availability of burglary and robbery insurance for local unions to protect against the loss of funds and/or office equipment resulting from burglary or robbery. Many of our local unions have purchased this coverage through the same broker that handles the bonding for LMRDA and ERISA funds. These local unions have found the cost to be quite reasonable for the broad coverage available. This insurance protects against the following:

• Robbery of money and securities inside local union premises;

• Theft of office equipment inside the premises;

• Burglary of money and securities from a safe inside the premises;

• Robbery of money and securities outside the premises;

• Theft of money and securities from any night depository or from the living quarters of the home of a messenger; and

• Damage to the premises and/or money, securities, or office equipment inside and outside the premises caused by robbery, burglary, theft, or safe burglary, provided that the local union is the owner of such premises or is liable for such damage.

LIABILITy INSURANCEWe have investigated the possibility of making liabil-ity insurance available to our local unions on a group basis through the International Office. Unfortunately, certain constraints specified by insurance companies have rendered such a group option too burdensome and impractical. Furthermore, very few carriers will write this insurance for unions.

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sectIon threePer Capita Reporting3

Introduction ..................................................................................................................................................................... 52

Part A: Preparing Form 102 .......................................................................................................................................... 53

Part B: Preparing Journal Sheets and Posting Membership Transactions .......................................................... 64

Part C: Processing Membership Transactions .......................................................................................................... 68

Part D: Completed Examples of Journal Sheets ....................................................................................................... 80

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This section is devoted to the preparation of the Per Capita Summary (Form 102), Journal Sheets (Form 257), and documentation that is

commonly forwarded in per capita reports.The per capita reporting system is designed to

give financial secretaries of the IBEW a procedure for reporting membership transactions that occur in their local unions. The local union financial secretary is charged with the responsibility of preparing a monthly per capita report that reflects all membership payments made by the members of his/her local union during the course of each month. The per capita report must be submitted to the International Office by the tenth of the month following the monthly period covered by the report, and must include each of the following items:

• A transaction file submitted via secure Internet or a compact disk listing all payments and transactions during the period covered by the per capita report; hand-posted Journal Sheets are also acceptable.

• The Per Capita Summary (Form 102), which iden-tifies the monthly reporting period covered by the report and lists the total of all per capita payments covered by the report; this form also lists receipt numbers, admission fees, and reinstatement fees.

• Other documents that are required to support the transactions that were reported, such as dues receipts, payroll deduction lists, membership applications, Traveling Cards, Honorary With-drawal Cards, etc.

• The check that covers all I.O. dues and fees collect-ed by the local union during the month covered by the report. The check must be mailed with the per capita report. Alternatively, you may pay the per capita by electronic fund transfer. This option is available only to local unions headquartered in the United States.

INSTRUCTIONS FOR CANADIAN LOCAL UNIONSThe remittance for a per capita report from a local union chartered in Canada must be mailed with a Per Capita Deposit Slip and Remittance Form (Form 384) directly to the Bank of Nova Scotia. This eliminates the holding of Canadian local union checks in Wash-ington, DC, until they can be physically delivered to our Canadian financial institution.

Attention: Form 384 must be used strictly for the purpose of reporting per capita payments. All other payments, such as IBEW political committee contri-butions, surety bond premiums, repayment on loans, or special orders for supplies, must be handled with a separate check directly with the appropriate depart-ment in the International Office.

An illustration of the Per Capita Deposit Slip (Form 384) is reproduced on page 99 along with in-structions for its use.

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Part a: Preparing form 102

PER CAPITA SUMMARyThe Per Capita Summary (Form 102) is to be com-pleted in duplicate by the financial secretary for each per capita report sent to the International Office and must cover full calendar months. The extended amounts being reported and remitted to the I.O. rep-resent the sum of the I.O. portion of dues, initiation fees, reinstatement fees, etc., that were received by the local union during the month being reported. The local union’s cash receipts records should agree with the report, both as to the exact days of each month and the amounts reported.

The original portion of the report, together with the remittance, receipts, and all required supporting documentation (including applications and traveling cards) is to be mailed to the I.S.T. as part of the per capita report for the particular month when the items were received in the local union office. Local unions must also submit the original copies of the Journal Sheets (Form 257) bearing updated payment informa-tion for the same period. The duplicate copy of the Per Capita Summary is to be retained by the local union.

RULES FOR REPORTINGUniform reporting procedures require adherence to rules and long-established policies and regulations of the International Office. Cooperation of all financial secretaries is needed to assure maintenance of accurate records, to provide good records in the International

Office for benefits and services to the membership, and as evidence of their good faith in the discharge of their duties as required by the IBEW Constitution. The following brief rules are reiterated as a reminder of per capita reporting requirements:

1. Period Covered by Report

Reports must be submitted for full months only, due by the tenth of the following month unless spe-cial arrangements are made with the International Secretary-Treasurer (IBEW Constitution, Article XVII, Sec. 4).

2. Complete Reports

Reports may not be submitted for a part of a month, nor may a report be submitted for just a portion of the local union membership unless payments were received by the local union for only part of the membership during the calendar month covered by the per capita report. All membership dues and activities must be reported on the per capita report covering the month in which the activity occurs.

3. Number of Months Paid

The number of months paid by each member must be entered on an IBEW Official Receipt and on the Journal Sheet. For “BA” members only, local unions may submit employer check-off listings instead of dues receipts.

Education 2016

54

Form No. 102 Rev 10/11

Page 1 of 4

International Brotherhood of Electrical WorkersPER CAPITA SUMMARY

LOCAL UNION TODAY'S DATE

/ /REMITTANCE FOR

FOR PERIODFROM(MM/YYYY)

/TO (MM/YYYY)

/

RECEIPT NUMBERS

PER CAPITA

$ .$ .

$ .

$ .

$ .

$ .

"A"

TYPE

"BA"

FEE PAYER

I.O. CODE

266

263

272

262

271

273

MONTHS AMOUNTRATE

26.00

12.00

12.00

27.00

13.00

13.00

(FULL MONTHS ONLY)

FROM

FROM

FROM

TO

TO

TO

INCLUSIVE

INCLUSIVE

INCLUSIVE

"A" "BA"

FROM TOINCLUSIVE

"A"

"BA"

FEE PAYER

Beginning 1/1/10

Beginning 1/1/11

Page 1 of 4

$ ."AP" 269 26.00

$ .SR 265 12.00

$ ."AP" 274 27.00

$ .SR 275 13.00

5 0 0 0

5 1 9 3 3 4x

x

5 1 9 6 8 4

4 1 7 5 3 2 4 1 7 9 3 3

0 6 1 0 2 0 0 8

2 0 0 82 0 0 80 5 0 5

Preparing Form 102

21 2

91

1

2

Education 2016

55

Form No. 102 Rev 10/11

Page 2 of 4

PER CAPITA SUMMARYPER CAPITA

$ .$ .

$ .

$ .

$ .

$ .

"A"

TYPE

"BA"

FEE PAYER

I.O. CODE

276

278

277

277

281

278

MONTHS AMOUNTRATE

29.00

15.00

15.00

30.00

15.00

15.00FEE PAYER

Beginning 1/1/12

Beginning 1/1/13

$ ."AP" 279 29.00

$ .SR 280 15.00

$ ."AP" 284 30.00

$ .SR 280 15.00

$ .

$ .

$ .

$ .

$ .

$ .

"A"

"BA"

FEE PAYER

286

288

287

287

291

288

32.00

17.00

17.00

33.00

17.00

17.00FEE PAYER

Beginning 1/1/14

Beginning 1/1/15

$ ."AP" 289 32.00

$ .SR 290 17.00

$ ."AP" 294 33.00

$ .SR 290 33.00

"A"

"BA"

"A"

"BA"

TOTAL PER CAPITA $ .

3 5 04 0 1

1 5

8 4 0 0 0 0

1 2 9 7 6 0 0

4 4 1 1 0 01 6 5 0 0

Preparing Form 102

1 6 3 9 0 0 0

6 0

2

1

2

5

5

0

0

01 1 5 0 0 0

0

0

Education 2016

56

Form No. 102 Rev 10/11

Page 3 of 4

PER CAPITA SUMMARY

INITIATION FEES

$ .

"BA""A" NUMBER

NUMBER

AMOUNT EACH

$ .AMOUNT DUE

$ .AMOUNT PAID

$ .I.O. SHARE

$ .

LOCAL UNION SHARE

"A" "BA" AMOUNT EACH

$ .AMOUNT DUE

$ .

LOCAL UNION SHAREAMOUNT PAID

$ .I.O. SHARE

$ .

"A" "BA"

AMOUNT DUE

$ .

LOCAL UNION SHARE

NUMBER

AMOUNT PAID

$ .I.O. SHARE

$ .

AMOUNT EACH

$ .

"A" "BA"

AMOUNT DUE

$ .

LOCAL UNION SHARE

NUMBER

AMOUNT PAID

$ .I.O. SHARE

$ .

AMOUNT EACH

$ .

(1/2 of Payment Max. $60 Each)

((1/2 of Payment Max. $60 Each)

(1/2 of Payment Max. $60 Each)

(1/2 of Payment Max. $60 Each)

TOTAL INITIATION FEES(I.O. CODE 103)

DIFFERENCES IN INITIATION FEES

AMOUNT DUE

$ .

LOCAL UNION SHAREAMOUNT PAID

$ .I.O. SHARE

$ .(1/2 of Payment Max. $60 Each)

AMOUNT EACH

$ .

PENSION BENEFIT ADMISSION FEES(I.O. CODE 104) NUMBER AT $2.00 $ .2 0 0 0

6 2 5 01 2 5 0 01 2 5 0 0

2 5 0 05

4 0 0 0

1 1 7 5 0

8 0 0 08 0 0 0

2 0 0 04

1 5 0 03 0 0 03 0 0 0

1 0 0 03

x

x

1 0

Preparing Form 102

Education 2016

57

Form No. 102 Rev 10/11

Page 4 of 4

PER CAPITA SUMMARY

BALANCE FROM PREVIOUS REPORT

$ .

$ .

DEDUCT any overpayment from a previous report.

ADD any underpayment from a previous report.

OTHER ITEMS

$ .

CR

EXPLANATION

$ .

EXPLANATION

$ .

ITEM NUMBER 1

ITEM NUMBER 2

TOTAL OTHER ITEMS

TOTAL REMITTANCE

NOTE: This section is for Per Capita related payments only. Do notsubmit payments for supply orders, bond payments or COPEcontributions on this form.

TOTAL REMITTANCE $ .

REINSTATEMENT FEES

$ .

$ .

$ .

I.O. CODE NUMBER OF MEMBERS RATE

IBEW "A"MEMBERSHIP

IBEW "BA"MEMBERSHIP

$25.00

$1.50

101

102

TOTAL REINSTATEMENT FEES

Contact Person - Telephone Number - -

5 0 0 0

1 0 0 0

4 5 05 4 5 0

23

1 3 1 7 8 0 0

Preparing Form 102

1 6 5 9 2 0 0

Education 2016

58

FORM 102, Page 1, Top Section

Form No. 102 Rev 10/11

Page 1 of 4

International Brotherhood of Electrical WorkersPER CAPITA SUMMARY

LOCAL UNION TODAY'S DATE

/ /REMITTANCE FOR

FOR PERIODFROM(MM/YYYY)

/TO (MM/YYYY)

/

RECEIPT NUMBERS

PER CAPITA

$ .$ .

$ .

$ .

$ .

$ .

"A"

TYPE

"BA"

FEE PAYER

I.O. CODE

266

263

272

262

271

273

MONTHS AMOUNTRATE

26.00

12.00

12.00

27.00

13.00

13.00

(FULL MONTHS ONLY)

FROM

FROM

FROM

TO

TO

TO

INCLUSIVE

INCLUSIVE

INCLUSIVE

"A" "BA"

FROM TOINCLUSIVE

"A"

"BA"

FEE PAYER

Beginning 1/1/10

Beginning 1/1/11

Page 1 of 4

$ ."AP" 269 26.00

$ .SR 265 12.00

$ ."AP" 274 27.00

$ .SR 275 13.00

5 0 0 0

5 1 9 3 3 4x

x

5 1 9 6 8 4

4 1 7 5 3 2 4 1 7 9 3 3

0 6 1 0 2 0 0 8

2 0 0 82 0 0 80 5 0 5

The Per Capita Summary provides space at the top for recording the local union number, the date when the form was prepared, and the period covered by the report, showing beginning month, ending month, and year. Remember: The period covered by the report refers to the period when your local union received the payments. It does not refer to the period through which the members’ dues are paid. Reports must cover consecutive periods without duplicating, overlapping, or skipping months. For example, if the last report submitted was for the month

of February, the next report must begin with March. If the report covers one month, write the month and year of the same monthly period in both spaces, as shown in the above example. Reports must cover full months. When a local union is authorized to submit a report that covers more than one month, the heading should show the beginning and ending dates covered by the report. The monthly periods covered by the report must agree with the dates in the cash receipts records of the local union.

FORM 102, Page 1, Receipt Numbers

Form No. 102 Rev 10/11

Page 1 of 4

International Brotherhood of Electrical WorkersPER CAPITA SUMMARY

LOCAL UNION TODAY'S DATE

/ /REMITTANCE FOR

FOR PERIODFROM(MM/YYYY)

/TO (MM/YYYY)

/

RECEIPT NUMBERS

PER CAPITA

$ .$ .

$ .

$ .

$ .

$ .

"A"

TYPE

"BA"

FEE PAYER

I.O. CODE

266

263

272

262

271

273

MONTHS AMOUNTRATE

26.00

12.00

12.00

27.00

13.00

13.00

(FULL MONTHS ONLY)

FROM

FROM

FROM

TO

TO

TO

INCLUSIVE

INCLUSIVE

INCLUSIVE

"A" "BA"

FROM TOINCLUSIVE

"A"

"BA"

FEE PAYER

Beginning 1/1/10

Beginning 1/1/11

Page 1 of 4

$ ."AP" 269 26.00

$ .SR 265 12.00

$ ."AP" 274 27.00

$ .SR 275 13.00

5 0 0 0

5 1 9 3 3 4x

x

5 1 9 6 8 4

4 1 7 5 3 2 4 1 7 9 3 3

0 6 1 0 2 0 0 8

2 0 0 82 0 0 80 5 0 5

Beginning and ending receipt numbers issued during the period covered by the report must be entered in the spaces provided. If receipts were voided, include the numbers on the report, and do not omit any numbers from one report to the next. For example, if your report for the previous period included receipts numbered through 157890, the next month’s report

should start with 157891. An exception in numerical continuity would only occur when a new series of receipt numbers is started. If receipts are voided, both the original and the I.O. copy of the voided receipts must be submitted with the report. At the local union’s option, “A” and “BA” receipts may be issued from the same series.

Preparing Form 102

2

22

1

11

Education 2016

59

FORM 102, Page 2, Per Capita

Form No. 102 Rev 10/11

Page 2 of 4

PER CAPITA SUMMARYPER CAPITA

$ .$ .

$ .

$ .

$ .

$ .

"A"

TYPE

"BA"

FEE PAYER

I.O. CODE

276

278

277

277

281

278

MONTHS AMOUNTRATE

29.00

15.00

15.00

30.00

15.00

15.00FEE PAYER

Beginning 1/1/12

Beginning 1/1/13

$ ."AP" 279 29.00

$ .SR 280 15.00

$ ."AP" 284 30.00

$ .SR 280 15.00

$ .

$ .

$ .

$ .

$ .

$ .

"A"

"BA"

FEE PAYER

286

288

287

287

291

288

32.00

17.00

17.00

33.00

17.00

17.00FEE PAYER

Beginning 1/1/14

Beginning 1/1/15

$ ."AP" 289 32.00

$ .SR 290 17.00

$ ."AP" 294 33.00

$ .SR 290 33.00

"A"

"BA"

"A"

"BA"

TOTAL PER CAPITA $ .

3 5 04 0 1

1 5

8 4 0 0 0 0

1 2 9 7 6 0 0

4 4 1 1 0 01 6 5 0 0

Form No. 102 Rev 10/11

Page 2 of 4

PER CAPITA SUMMARYPER CAPITA

$ .$ .

$ .

$ .

$ .

$ .

"A"

TYPE

"BA"

FEE PAYER

I.O. CODE

276

278

277

277

281

278

MONTHS AMOUNTRATE

29.00

15.00

15.00

30.00

15.00

15.00FEE PAYER

Beginning 1/1/12

Beginning 1/1/13

$ ."AP" 279 29.00

$ .SR 280 15.00

$ ."AP" 284 30.00

$ .SR 280 15.00

$ .

$ .

$ .

$ .

$ .

$ .

"A"

"BA"

FEE PAYER

286

288

287

287

291

288

32.00

17.00

17.00

33.00

17.00

17.00FEE PAYER

Beginning 1/1/14

Beginning 1/1/15

$ ."AP" 289 32.00

$ .SR 290 17.00

$ ."AP" 294 33.00

$ .SR 290 33.00

"A"

"BA"

"A"

"BA"

TOTAL PER CAPITA $ .

3 5 04 0 1

1 5

8 4 0 0 0 0

1 2 9 7 6 0 0

4 4 1 1 0 01 6 5 0 0

Form No. 102 Rev 10/11

Page 2 of 4

PER CAPITA SUMMARYPER CAPITA

$ .$ .

$ .

$ .

$ .

$ .

"A"

TYPE

"BA"

FEE PAYER

I.O. CODE

276

278

277

277

281

278

MONTHS AMOUNTRATE

29.00

15.00

15.00

30.00

15.00

15.00FEE PAYER

Beginning 1/1/12

Beginning 1/1/13

$ ."AP" 279 29.00

$ .SR 280 15.00

$ ."AP" 284 30.00

$ .SR 280 15.00

$ .

$ .

$ .

$ .

$ .

$ .

"A"

"BA"

FEE PAYER

286

288

287

287

291

288

32.00

17.00

17.00

33.00

17.00

17.00FEE PAYER

Beginning 1/1/14

Beginning 1/1/15

$ ."AP" 289 32.00

$ .SR 290 17.00

$ ."AP" 294 33.00

$ .SR 290 33.00

"A"

"BA"

"A"

"BA"

TOTAL PER CAPITA $ .

3 5 04 0 1

1 5

8 4 0 0 0 0

1 2 9 7 6 0 0

4 4 1 1 0 01 6 5 0 0

1. Membership TypesLines are provided in the per capita section of Form 102 for types “A,” “BA,” and “Fee Payer.” Care must be taken to enter the payments on the correct line for the type of member being reported.

2. I.O. CodesCode numbers on the form are for the use of the International Office only.

3. MonthsColumns headed “Months” are provided for reporting the number of months of per capita paid by each mem-bership type. In the International Office, as members’ accounts for your local union are updated, the number of payments reported on the Journal Sheets will be counted and verified against the total reported on the Per Capita Summary. If the number of months was incorrectly reported as compared with the receipts or the Journal Sheets, adjustments will be made in the International Office records, and you will be informed of any discrepancies when your report is returned.

4. RatesRate columns are provided on the form for all periods subsequent to January 1, 2010.

5. AmountsMultiply the number of months in the “Months” columns by the rates shown on the form, and enter the results in the spaces provided for the amounts. Enter the sum on the line headed “Total Per Capita” in the far right column.

For recording per capita payments, the control-ling factors are the membership type and the number of months. By exercising care in recording the correct number of months next to each membership type, the report will be accurately prepared. These key controlling factors should be incorporated into the local union accounting system so that the resulting totals may be easily recorded and verified.

Form No. 102 Rev 10/11

Page 2 of 4

PER CAPITA SUMMARYPER CAPITA

$ .$ .

$ .

$ .

$ .

$ .

"A"

TYPE

"BA"

FEE PAYER

I.O. CODE

276

278

277

277

281

278

MONTHS AMOUNTRATE

29.00

15.00

15.00

30.00

15.00

15.00FEE PAYER

Beginning 1/1/12

Beginning 1/1/13

$ ."AP" 279 29.00

$ .SR 280 15.00

$ ."AP" 284 30.00

$ .SR 280 15.00

$ .

$ .

$ .

$ .

$ .

$ .

"A"

"BA"

FEE PAYER

286

288

287

287

291

288

32.00

17.00

17.00

33.00

17.00

17.00FEE PAYER

Beginning 1/1/14

Beginning 1/1/15

$ ."AP" 289 32.00

$ .SR 290 17.00

$ ."AP" 294 33.00

$ .SR 290 33.00

"A"

"BA"

"A"

"BA"

TOTAL PER CAPITA $ .

3 5 04 0 1

1 5

8 4 0 0 0 0

1 2 9 7 6 0 0

4 4 1 1 0 01 6 5 0 0

Preparing Form 102

0 1 5 0 0

1 6 3 9 0 0 0

1 0 1 5 0 0 06

2 2 5 0 0

Education 2016

60

FORM 102, Page 3, Admission Fees

These fees are payable by the following:

All new “A” members.

“A” members returning from honorary withdrawal.

Members changing membership from type “BA” to “A.”

Form No. 102 Rev 10/11

Page 3 of 4

PER CAPITA SUMMARY

INITIATION FEES

$ .

"BA""A" NUMBER

NUMBER

AMOUNT EACH

$ .AMOUNT DUE

$ .AMOUNT PAID

$ .I.O. SHARE

$ .

LOCAL UNION SHARE

"A" "BA" AMOUNT EACH

$ .AMOUNT DUE

$ .

LOCAL UNION SHAREAMOUNT PAID

$ .I.O. SHARE

$ .

"A" "BA"

AMOUNT DUE

$ .

LOCAL UNION SHARE

NUMBER

AMOUNT PAID

$ .I.O. SHARE

$ .

AMOUNT EACH

$ .

"A" "BA"

AMOUNT DUE

$ .

LOCAL UNION SHARE

NUMBER

AMOUNT PAID

$ .I.O. SHARE

$ .

AMOUNT EACH

$ .

(1/2 of Payment Max. $60 Each)

((1/2 of Payment Max. $60 Each)

(1/2 of Payment Max. $60 Each)

(1/2 of Payment Max. $60 Each)

TOTAL INITIATION FEES(I.O. CODE 103)

DIFFERENCES IN INITIATION FEES

AMOUNT DUE

$ .

LOCAL UNION SHAREAMOUNT PAID

$ .I.O. SHARE

$ .(1/2 of Payment Max. $60 Each)

AMOUNT EACH

$ .

PENSION BENEFIT ADMISSION FEES(I.O. CODE 104) NUMBER AT $2.00 $ .2 0 0 0

6 2 5 01 2 5 0 01 2 5 0 0

2 5 0 05

4 0 0 0

1 1 7 5 0

8 0 0 08 0 0 0

2 0 0 04

1 5 0 03 0 0 03 0 0 0

1 0 0 03

x

x

1 0

Members returning from vested pension.

Please report the total number of members sub-ject to the fees as detailed above. Multiply the num-ber by $2.00 and enter the resulting amount in the far right column.

FORM 102, Page 3, Initiation Fees

Form No. 102 Rev 10/11

Page 3 of 4

PER CAPITA SUMMARY

INITIATION FEES

$ .

"BA""A" NUMBER

NUMBER

AMOUNT EACH

$ .AMOUNT DUE

$ .AMOUNT PAID

$ .I.O. SHARE

$ .

LOCAL UNION SHARE

"A" "BA" AMOUNT EACH

$ .AMOUNT DUE

$ .

LOCAL UNION SHAREAMOUNT PAID

$ .I.O. SHARE

$ .

"A" "BA"

AMOUNT DUE

$ .

LOCAL UNION SHARE

NUMBER

AMOUNT PAID

$ .I.O. SHARE

$ .

AMOUNT EACH

$ .

"A" "BA"

AMOUNT DUE

$ .

LOCAL UNION SHARE

NUMBER

AMOUNT PAID

$ .I.O. SHARE

$ .

AMOUNT EACH

$ .

(1/2 of Payment Max. $60 Each)

((1/2 of Payment Max. $60 Each)

(1/2 of Payment Max. $60 Each)

(1/2 of Payment Max. $60 Each)

TOTAL INITIATION FEES(I.O. CODE 103)

DIFFERENCES IN INITIATION FEES

AMOUNT DUE

$ .

LOCAL UNION SHAREAMOUNT PAID

$ .I.O. SHARE

$ .(1/2 of Payment Max. $60 Each)

AMOUNT EACH

$ .

PENSION BENEFIT ADMISSION FEES(I.O. CODE 104) NUMBER AT $2.00 $ .2 0 0 0

6 2 5 01 2 5 0 01 2 5 0 0

2 5 0 05

4 0 0 0

1 1 7 5 0

8 0 0 08 0 0 0

2 0 0 04

1 5 0 03 0 0 03 0 0 0

1 0 0 03

x

x

1 0

The total amount of initiation fees that were due and paid to the local union must be reported. If a member is new or required to pay additional fees, such new or additional fees due to the local union

must be reported, showing all applicable payments. The members’ records in the International Office will then show any unpaid balances.

Preparing Form 102

Education 2016

61

Form No. 102 Rev 10/11

Page 4 of 4

PER CAPITA SUMMARY

BALANCE FROM PREVIOUS REPORT

$ .

$ .

DEDUCT any overpayment from a previous report.

ADD any underpayment from a previous report.

OTHER ITEMS

$ .

CR

EXPLANATION

$ .

EXPLANATION

$ .

ITEM NUMBER 1

ITEM NUMBER 2

TOTAL OTHER ITEMS

TOTAL REMITTANCE

NOTE: This section is for Per Capita related payments only. Do notsubmit payments for supply orders, bond payments or COPEcontributions on this form.

TOTAL REMITTANCE $ .

REINSTATEMENT FEES

$ .

$ .

$ .

I.O. CODE NUMBER OF MEMBERS RATE

IBEW "A"MEMBERSHIP

IBEW "BA"MEMBERSHIP

$25.00

$1.50

101

102

TOTAL REINSTATEMENT FEES

Contact Person - Telephone Number - -

5 0 0 0

1 0 0 0

4 5 05 4 5 0

23

1 3 1 7 8 0 0

FORM 102, Page 4, Reinstatement Fees

When dues are not paid by the end of the third month, the member is suspended. To be reinstated, the member must pay all back dues and the dues for the current month plus the required reinstatement fees. The following reinstatement fees must be paid in order for a member to be reinstated:

“A” members:Local union collects $10.00One-half due to the I.O. ..................... $5.00Additional amount due to I.O. Pension Benefit Fund ...........$20.00Total due to the I.O. ..........................$25.00

“BA” members:Local union collects $3.00One-half due to the I.O. ..................... $1.50

The reinstated member’s standing will remain unchanged for the purposes of IBEW pension and death benefits.

Under the appropriate columns on the Per Capita Summary, enter the amounts paid, and in the far right column write the total amount of reinstatement fees paid.

Columns are provided on the Per Capita Summary for reporting initiation fees by membership type. (shown on page 60) Use of these columns is detailed as follows:

1. Type of MembershipCheck the box which applies to the payments. Each line represents one initiation fee rate, and four such lines are provided on the form. If more than four different initiation fee rates are to be reported, attach a schedule of initiation fee payments using the same format.

2. NumberEnter the number of members for each type and fee rate.

3. Amount EachEnter initiation fee rates for each type.

4. Total Amount DueCompute the total amount due by multiplying the total number by the “Amount Each.”

5. Total Amount PaidEnter the total amount paid to the local union. Report the total amount due when the member is newly initi-ated. Thereafter, if a member is making partial pay-ments, report supplemental partial payments in the “Amount Paid” column only, using the line “Differ-ences in Initiation Fees.” If a member was previously initiated and is required to pay an additional fee, such amount is also reported as “Difference in Initiation Fees.” In these instances, care must be taken that the total amount remitted to the I.O. does not exceed the maximum of $60 after adding the difference in fee.

6. I.O. ShareEnter one-half of the amount paid to the local union, excluding amounts in excess of $60 each.

Add the “I.O. Share” column and enter the total on the line for “Total Initiation Fees” in the far right column in the space provided.

Preparing Form 102

Education 2016

62

FORM 102, Page 4, Balances from Previous Report

Form No. 102 Rev 10/11

Page 4 of 4

PER CAPITA SUMMARY

BALANCE FROM PREVIOUS REPORT

$ .

$ .

DEDUCT any overpayment from a previous report.

ADD any underpayment from a previous report.

OTHER ITEMS

$ .

CR

EXPLANATION

$ .

EXPLANATION

$ .

ITEM NUMBER 1

ITEM NUMBER 2

TOTAL OTHER ITEMS

TOTAL REMITTANCE

NOTE: This section is for Per Capita related payments only. Do notsubmit payments for supply orders, bond payments or COPEcontributions on this form.

TOTAL REMITTANCE $ .

REINSTATEMENT FEES

$ .

$ .

$ .

I.O. CODE NUMBER OF MEMBERS RATE

IBEW "A"MEMBERSHIP

IBEW "BA"MEMBERSHIP

$25.00

$1.50

101

102

TOTAL REINSTATEMENT FEES

Contact Person - Telephone Number - -

5 0 0 0

1 0 0 0

4 5 05 4 5 0

23

1 3 1 7 8 0 0

Balances from the previous report may include overpayments or underpayments. Instructions for processing these balances follow:

1. OverpaymentsIf the I.O. informed the local union that the previous report included an overpayment, the amount of the overpayment may be deducted from the amount due to the I.O. on the current report.

2. UnderpaymentsIf the I.O. informed the local union that the previous month’s remittance was short of the total amount due as indicated by the receipts or other details, the amount of the shortage should be added to the current report.

A report may have a balance carried over from the previous month, or a shortage, but not both. Add or subtract the appropriate amounts when arriving at your total remittance.

FORM 102, Page 4, Other Items

Form No. 102 Rev 10/11

Page 4 of 4

PER CAPITA SUMMARY

BALANCE FROM PREVIOUS REPORT

$ .

$ .

DEDUCT any overpayment from a previous report.

ADD any underpayment from a previous report.

OTHER ITEMS

$ .

CR

EXPLANATION

$ .

EXPLANATION

$ .

ITEM NUMBER 1

ITEM NUMBER 2

TOTAL OTHER ITEMS

TOTAL REMITTANCE

NOTE: This section is for Per Capita related payments only. Do notsubmit payments for supply orders, bond payments or COPEcontributions on this form.

TOTAL REMITTANCE $ .

REINSTATEMENT FEES

$ .

$ .

$ .

I.O. CODE NUMBER OF MEMBERS RATE

IBEW "A"MEMBERSHIP

IBEW "BA"MEMBERSHIP

$25.00

$1.50

101

102

TOTAL REINSTATEMENT FEES

Contact Person - Telephone Number - -

5 0 0 0

1 0 0 0

4 5 05 4 5 0

23

1 3 1 7 8 0 0Miscellaneous items due to the I.O. may be listed under “Other Items” on the Per Capita Summary. If an item is added, sufficient information should be attached to the report to identify the item so that appropriate credit will be given to the local union. We do want to bring one point to your attention: Supply order and supply payments, as well as Labor Orga-nization Bond payments, are not to be included on

Form 102 or with your Per Capita Report. Orders for supplies must be sent in a separate envelope on Form 103, and checks must be separate and accom-pany that form. Additionally, payments remitted against outstanding I.O. loans must be mailed separately to the IBEW Accounting Department. Enter the total amount of other items listed on the report in the far column.

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Form No. 102 Rev 10/11

Page 4 of 4

PER CAPITA SUMMARY

BALANCE FROM PREVIOUS REPORT

$ .

$ .

DEDUCT any overpayment from a previous report.

ADD any underpayment from a previous report.

OTHER ITEMS

$ .

CR

EXPLANATION

$ .

EXPLANATION

$ .

ITEM NUMBER 1

ITEM NUMBER 2

TOTAL OTHER ITEMS

TOTAL REMITTANCE

NOTE: This section is for Per Capita related payments only. Do notsubmit payments for supply orders, bond payments or COPEcontributions on this form.

TOTAL REMITTANCE $ .

REINSTATEMENT FEES

$ .

$ .

$ .

I.O. CODE NUMBER OF MEMBERS RATE

IBEW "A"MEMBERSHIP

IBEW "BA"MEMBERSHIP

$25.00

$1.50

101

102

TOTAL REINSTATEMENT FEES

Contact Person - Telephone Number - -

5 0 0 0

1 0 0 0

4 5 05 4 5 0

23

1 3 1 7 8 0 0

FORM 102, Page 4, Total Remittance

Add all amounts listed, deduct items marked for deduction, and enter the sum in the space following “Total Remittance.” Compare the amount of the check with the total amount on the report to verify that the

two amounts agree. Please make checks payable to the “International Brotherhood of Electrical Workers.” To avoid banking problems, the date must be correct and all appropriate signatures must be affixed.

Preparing Form 102

1 6 5 9 2 0 0

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Part B: Preparing Journal sheets and Posting Membership transactions

GENERAL ExPLANATION OF JOURNAL SHEETSThe Journal Sheet (Form 257) provides a uniform meth-od of reporting per capita and membership changes to the International Office. Copies of the Journal Sheets must be retained by the local union for recordkeep-ing purposes. There are two methods of posting in-formation on the Journal Sheets: (1) the conventional method and (2) posting by exception.

The conventional method of posting information on the Journal Sheets involves making an entry for each and every payment and/or transaction that is reported. Posting by exception, by contrast, involves designat-ing a specific number of payments and making entries only in those cases where the payment is different from the rest. When preparing a per capita report using this method, the financial secretary should indicate that a specific number of months should be applied to each member’s record, except as noted otherwise on the Journal Sheets. This is explained in greater detail at the end of this section and illustrated on pages 80–84.

Prior to selecting one of these methods, financial secretaries and their assistants will need to read these instructions to familiarize themselves with the form and its correct use.

Top of the FormAs illustrated on pages 80–84, the top left side of the form shows the following information:

LU 5000 APRIL 2012FS JOHN DOEELY IOWA ACTIVE-BA

The first line of the heading shows the month and year covered by the last report. In the illustration, the last report covered the month of April 2012. If the prior report had covered more than one month, the final month in the period would have been printed.

The period covered by the next report must not overlap or skip any part of the period covered by the last report.

The financial secretary’s name and location will be printed under the last month as illustrated. If there is any change in the office of F.S., this should be reported promptly to the International Office so that Journal Sheet forms will be mailed to the correct person at the proper address. All addresses must include the postal code.

The local union number will be printed on top of each Journal Sheet. Headings are repeated on each page of the Journal Sheet form when printed for the local union. If the local union is affiliated with any system councils, these may also be shown on top of each Journal Sheet. Rail-road system councils are identified by the prefix “R” with the system council code following as “R01,” “R02,” etc. Members in each system council will be alphabetically listed on separate pages, identified by the system council identification at the top of each page.

Special groups can also be identified by em-ployer numbers. For example, local unions desiring employer groups to be listed separately from other members who remit dues individually will receive special group numbers. Numbers beginning with the prefix “E” will denote employer groups such as “E01,” “E02,” . . . “E25.” To maintain the employer groups on your Journal Sheets, all new members who are admitted or transferred into your local union must be added to the appropriate list.

a b c d e f g ih

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JOURNAL SHEET COLUMN HEADINGS(This section explains the conventional method of posting information on the Journal Sheets.)

Employee Number

This column may be used for employer clock number, Social Security number, or other information that the financial secretary may find useful.

Name

The column set aside for a member’s name provides space for each member’s full name.

When reporting new members, members return-ing from honorary withdrawal, or members changing membership type, the full name should be entered on the forms to assure that this information will be cor-rectly entered in the I.O. records.

Card Number

The member’s card number must be entered in the column headed “Card Number.” This informa-tion will be printed on the form for all members of record. Additions must be manually entered on the form in the local union office. All new blocks of card numbers are assigned by the I.O., and Form 100 is used for maintaining card numbers issued by the local union office. The I.O. system requires that two sets of card numbers be issued to each local union. All card numbers must be assigned sequentially, and the first set of numbers must be fully used before the second set is started. As soon as the first card num-ber of the second set of numbers is used, the I.O. will issue a new set of numbers. Each new member must be given a number that has never been issued to any other member. To assure that no duplicates are is-sued, care must be taken to record card numbers on Form 100 as they are issued.

Last Activity

These columns indicate the last activity code and date. The codes listed at the bottom of the form should be used. In addition, if the member has no payment

reported for three months, code “D” will be entered in the member’s record by the system, and the member’s name will be moved to the “Inactive” list. Restoration to active status will require an “R” code, a reinstate-ment fee, and payment of all back dues.

Last Report

This column indicates each member’s date paid through, as of the last report, as well as the number of months paid. As each per capita report is received, the member’s records in the I.O. will be updated to show the last month and year for which dues were paid. This information will be entered in the member’s record and printed on the Journal Sheets.

Current Report

These columns must be filled in by the financial secretary. The total number of dues payments that were paid by each member must be entered under “Months Paid.” The activity codes listed at the bottom of the form may be used to report the following transactions:

“A” — Return From Honorary Withdrawal. This code follows either an “H” or “W” code. The first month’s per capita must be paid in order to process this activity. If an “A” member returns from Honorary Withdrawal, the member must pay the $2.00 Pension Benefit Admission Fee. (See Example 8 on page 81.)

“B” — Change “A” to “BA” (Form 134 is required). On the “BA” Journal Sheet, report the old card number on the right side of the Journal Sheet and enter the new card number under the col-umn headed “Card Number.” (See Example 1 on page 80, and Example 6 on page 83.)

“C” — On the “A” Journal Sheet, change “BA” to “A” (Form 124 is optional). Enter the old card number on the right-hand side of the Journal Sheet, and enter the new card number under the column headed “Card Number.” (See Example 13 on page 81 and Example 1 on page 82.)

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“F” — Name Change. This code is used to report name changes or corrections. Verify the member’s card number and name as formerly spelled. Make the name correction where the member is listed on the Journal Sheets.

If a returned member is added to your report with a changed name, be sure to include all pertinent information (old name as well as new name). Form 220 may be used. (See Example 9 on page 82.)

“H” — Honorary Withdrawal. This code is to be used for “BA” members only when no card is issued. Show “H” for first month for which no per cap-ita is due. (See Example 2 on page 82.)

“I” — Transferring In. Use this code to report mem-bers transferred in from other local unions, returns from military service, or returns from Participating Withdrawal (I.O. members). Al-ways report where the member transferred from, and submit the Traveling Card (Form 104) for members transferred in from other local unions. A transfer will not be processed unless a Traveling Card accompanies the re-port. A copy of separation papers is required for members returning from military service. (See Examples 11 and 12 on page 83.)

“L” — Returning From Pension. Use this code to report when a retired “A” member returns to the trade. The activity date represents the first month when dues are paid. (See Examples 9 and 10 on page 81.)

“M” — Member Type Change (Except “A” to “BA” and “BA” to “A”). Enter the letter code “M” and the date (month/year) when a fee payer changes his or her status to that of a member (“A” or “BA”). This code is also used whenever a member changes his or her status to that of a fee payer.

“N” — New Members. Submit Form 107 for each new member. Pay a $2.00 pension benefit admission fee for “A” members also. When reporting ini-tiation fees, show the total amount of required fees in the first column, the total amount paid

to the local union in the second column, and one-half of the amount paid as I.O. share in the third column. The I.O. share is one-half of the amount paid to the local union, up to a maxi-mum of $60.00 per member. An IRS Form W-9 must be included for all applicants for “A” mem-bership in the United States. (See Example 7 on page 81 and Example 5 on page 83.)

“R” — Reinstatement Fees Must Be Paid by Mem-bers Who Are Over Three Months in Arrears. (For “A” members, see Examples 5 and 6 on page 81. For “BA” members, see Example 3 on page 83.)

Type ofreinstatement

Total paidby member

Portionto I.O.

“A” membership reinstatement $30.00 $25.00

“BA” membership reinstatement $ 3.00 $ 1.50

“W” — Honorary Withdrawal Card. Submit Form 112 to the I.O. with the per capita report and retain a copy for the local union records. (See Example 4 on page 80.)

“Z” — Deceased. Report deaths of “BA” members only with the “Z” code, showing the activity date as month and year of death. (See Example 10 on page 82.)

Initiation Fees

The columns for initiation fees include spaces for total amounts due to the local union, amounts paid to the local union, and the I.O. share of the amount paid to the local union.

The following example shows how to report ini-tiation fees:

Preparing Journal Sheets and Posting Membership Transactions

INITIATION FEES

LOCAL UNION TOTAL I.O. SHARE

PENSIONBENEFIT

ADM.FEES

($2.00)

REIN-STATE-MENTFEESDUE PAID (½ TO $60)

50 5000 00 0025

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If the member changes his type (e.g., from “BA” to “A”) and pays additional initiation fees, show only additional amounts due and paid, as well as the I.O. portion.

The additional amounts will be added to amounts previously paid by the member so that the member’s record in the I.O. will always show the cumulative total amount of initiation fees paid.

Pension Benefit Admission Fees

This column is provided for recording the $2.00 Pen-sion Benefit Admission fees. It is due from members as follows:

(1) New members, type “A”;

(2) “A” members returning from honorary withdrawal;

(3) Change of membership type from “BA” to “A”; and

(4) “A” members returning from vested pension.

Reinstatement Fees

This column is to be used only for entering reinstate-ment fees. Enter the correct amount due to the I.O. according to the IBEW Constitution, as follows:

Type of

reinstatementTotal paid

by memberPortionto I.O.

“A” membership reinstatement $30.00 $25.00

“BA” membership reinstatement $ 3.00 $ 1.50

POSTING By ExCEPTION(This section explains the “posting by exception” method of posting information on the Journal Sheets.)

Local unions may prepare their per capita reports much more quickly by posting by exception. When using this method, the financial secretary is required to make entries on the Journal Sheets only for the

exceptions, which are those payments that are dif-ferent from the rest. A specific number of monthly payments will be automatically applied to everyone else’s records.

Please refer to the illustration on page 84, which shows a sample Journal Sheet posted by exception. All the exceptions must be entered individually. Excep-tions would include members who either made no payments or paid an amount that is different from the rest. Transactions that require an activity code—such as a Withdrawal Card or a Traveling Card—would also be treated as exceptions.

Once all the exceptions have been entered, it will be necessary to indicate the number of payments that should be applied to the records of all other members. This can be accomplished by including a note with the per capita report stating that one month of dues should be applied to all records, except for those noted oth-erwise. Alternatively, this information can be posted on the Journal Sheets by making one entry on the top of each page, indicating the number of months paid by everyone in the local union other than the exceptions. The amount of this payment would normally be one month’s dues. However, it could be three months if your local union collects dues quarterly in advance, or it could be some other figure if your local has been authorized to submit a multiple-month report. The column that shows the total number of months paid should have a line drawn down the column connect-ing those payments which cover identical amounts, as shown in the illustration on page 84, and then the total number of payments must be entered on the bottom line of each Journal Sheet.

When your per capita report is received in the International Office, the data from the report will also be posted by exception into the I.O. computer system, which will result in faster processing of the report. Each time a per capita report is submitted to the I.O., an update of membership records will take place, and this will produce a new set of Journal Sheets. The new Journal Sheets will show a detailed record of each member’s payments based on the information provided by your local union.

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Part c: Processing Membership transactions

TRANSACTION:New “A” MemberActivity Code “N”

REFER TO ExAMPLE 7 ON PAGE 81

NOTE ALSO: IBEW Constitution, Article xx

REQUIRED FORMS:1. Membership Application (Form 107)

2. Card Number Sheet (Form 100)

3. Designation of Beneficiary (Form 124)— optional

4. Official Dues Receipt (Form 1, 1L, or 1 Laser)—see illustration on page 87.

5. IRS Form W-9 (for applicants in the United States)

PROCEDURE:1. Have the applicant complete and sign the IBEW Membership Application and include the form with the per capita report. From your card number series, issue the next available card number.

2. The member may, at his/her option, complete Form 124, Designation of Beneficiary. The local union should retain this form until the member has com-pleted six months of continuous good standing and forward it to the I.O. at that time. You must collect and remit a $2.00 Pension Benefit Fund admission fee with the per capita report.

3. Each applicant must pay the local union initiation fee fixed by the local union bylaws. Fifty percent of the total initiation fee is payable to the I.O. up to a maximum of $60.00. On the Official Receipt, list the receipt codes 1, 2, 7, 9, and 10, plus their amounts. Dues payments are attributed to the month following initiation and are collected monthly or quarterly in advance. (See the example on page 87).

4. Near the bottom of your last “A” Journal Sheet, add the term “Additions A,” under which you will enter the new card number and name.

The activity code “N” and the date of initiation are written under “Current Report—1st Activity.” Un-der the column headed “Months Paid,” post the total number of months paid. Then enter the initiation fee due and the amount paid, plus the $2 pension benefit admission fee.

5. On the Per Capita Summary (Form 102) be sure to account for the per capita, initiation fees, and Pension Benefit admission fees for this transaction.

6. All new applicants for “A” membership in the United States must complete and sign IRS Form W-9, which must be included with the per capita report.

REVERSE SIDE OF OFFICIAL DUES RECEIPT

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TRANSACTION:New “BA” MemberActivity Code “N”

REFER TO ExAMPLE 5 ON PAGE 83

NOTE ALSO: IBEW Constitution, Article xx

REQUIRED FORMS:1. Membership Application (Form 107)

2. Card Number Sheet (Form 100)

3. Official Dues Receipt (Form 1, 1L, or 1 Laser)— see illustration on page 86

PROCEDURE:1. Have the applicant complete and sign the IBEW Membership Application and include the form with the per capita report. Issue the next available card number from your card number series.

2. Each applicant must pay the local union initiation fee fixed by the local union bylaws. Fifty percent of the total initiation fee is payable to the I.O. up to a maximum of $60.00. On the Official Receipt, list the receipt codes 1, 2, 9, and 10, plus their amounts. Dues payments are attributed to the month following initiation and are collected monthly or quarterly in advance. (See the example on page 87.)

3. Near the bottom of your last “BA” Journal Sheet, add the term “Additions BA” under which you will enter the new card number, name, activity code “N,” and the date of initiation under “Current Report—1st Activity.” Under the column headed “Months Paid,” post the total number of months paid. Then enter the initiation fees and their breakdown.

4. On the Per Capita Summary (Form 102), be sure to account for the per capita and initiation fees paid by each new member.

TRANSACTION:New Fee PayerActivity Code “N”

NOTE ALSO: “Agency Fee Payers” page 27

REQUIRED FORMS:1. Fee Payer Registration form (Form 219)

2. Official Dues Receipt (form 1, 1L, or 1 Laser)

PROCEDURE:1. On the Official Receipt, list codes 9 and 10 plus their amounts. Monthly fees begin immediately and are collected monthly or quarterly in advance. If your local union submits a check-off listing in lieu of dues receipts, you may omit Step 1.

2. Near the bottom of your last “FP” Journal Sheet (if there is no “FP” Journal Sheet, use the “BA” Journal Sheet), add the term “Additions FP” under which you will enter the new card number, the name, and the total number of months paid.

On the Per Capita Summary (Form 102), be sure to account for the fee payer per capita payments.

TRANSACTION:Reinstatement, “A” MemberActivity Code “R”

REFER TO ExAMPLES 5 AND 6 ON PAGE 81

NOTE ALSO: IBEW Constitution, Article xxII

REQUIRED FORMS:1. Official Dues Receipt (Form 1, 1L, or 1 Laser)

2. Form 124—Designation of Beneficiary is optional

PROCEDURE:Article XXII of the IBEW Constitution provides for re-instatement of members who are in arrears for less than six months. After failure to tender dues for more than six full months, a member will be dropped from the Brotherhood. A former member can only be readmit-ted under Article XX of the IBEW Constitution.

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Any “A” member suspended for being in arrears for three months, but less than six months, may apply for reinstatement. To be reinstated before the end of the sixth month, he is required to pay a rein-statement fee plus all indebtedness to the IBEW and the local union. This includes all back dues and dues for the current month plus the required “A” membership reinstatement fee.

Full reinstatement to IBEW membership, to the Pension Benefit Fund, and immediate reinstatement of death benefits results in a total fee of $30.00. The “A” membership reinstatement fee is $10.00, of which $5.00 will be forwarded to the I.O. with the next per cap-ita report. Additionally, there is a $20.00 reinstatement fee for the IBEW Pension Benefit Fund, all of which is forwarded with the next per capita report. This will per-mit the member to retain continuous good standing for pension and death benefits purposes.

1. On the Official Receipt, list the receipt codes 5, 6, 9 and 10, plus their amounts.

2. Find the member’s name on the Active or Inactive “A” Journal Sheet. Under the column “Current Report—1st Activity,” enter an “R” code and the month when the dues were paid. For example, for a member paid through June 2012 who is reinstated in October, you would enter R-10/12. Record the total number of months paid and the I.O. reinstatement fee in their respective columns.

3. On the Per Capita Summary (Form 102), be sure to include this transaction under PER CAPITA and REINSTATEMENT FEES.

TRANSACTION:Reinstatement, “BA” MemberActivity Code “R”

REFER TO ExAMPLE 3 ON PAGE 83

NOTE ALSO: IBEW Constitution, Article xxII

REQUIRED FORM:Official Dues Receipt (Form 1, 1L, or 1 Laser)

PROCEDURE:Article XXII of the IBEW Constitution provides that any member suspended for being in arrears for three months, but less than six months, may apply for reinstatement. If dues are not paid by the end of the sixth month, the member is officially dropped from the IBEW. A former member may only be readmitted under Article XX of the IBEW Constitution.

To be reinstated before the end of the sixth month, a “BA” member is required to pay a reinstatement fee plus all indebtedness to the IBEW and the local union. This includes all back dues and dues for the current month plus the required reinstatement fee of $3, of which $1.50 is retained by the local union and $1.50 is forwarded to the I.O. with the next per capita report.

1. On an Official Receipt, list the receipt codes 5, 6, 9 and 10, plus their amounts. .

2. Find the member’s name on the Active or Inactive “BA” Journal Sheet.

3. Under the column “Current Report—1st Activ-ity,” enter an “R” and the month when the dues were paid. For example, for a member paid through June 2012 who is reinstated in October, you would enter “R-10/12.” Record the total number of months paid and the reinstatement fee in their respective columns.

On the Per Capita Summary (Form 102), be sure to include this transaction under PER CAPITA and REINSTATEMENT FEES.

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TRANSACTION:Transferring to Participating Withdrawal (I.O.)No Activity Code

REFER TO ExAMPLE 2 ON PAGE 80

NOTE ALSO: IBEW Constitution, Article xxIV

REQUIRED FORMS:1. Official Dues Receipt (Form 1, 1L or, 1 Laser)2. Participating Withdrawal Card (Form 106)—

see illustration on page 90

PROCEDURE:Participating Withdrawal Cards (Form 106) are issued in accordance with the provisions set forth in Article XXIV of the IBEW Constitution. The form must be properly completed by the local union and given to the member. The member must submit the form to the I.O. with at least three months’ dues paid in ad-vance, along with his/her correct address. Subsequent payments must be made quarterly in advance. The member and the local union must also retain a copy of the Participating Withdrawal Card to redeposit in the local union, should he/she return to the trade. The financial secretary should not forward the Participat-ing Withdrawal Card to the I.O.

1. The financial secretary must inform the member about Article XXIV, Section 2 of the IBEW Constitu-tion, which states in part: “No member on Participat-ing Withdrawal Card is entitled to notice of any pay-ments due the I.O.,” and that all responsibility for the timely payment of dues is on the member.

2. Dues are to be paid through the month of trans-fer and recorded on an Official Receipt. List the dues receipt codes 9 and 10 plus their amounts.

3. On the Journal Sheet, after the member’s name, en-ter the total number of months paid. Write “To PWC” on the right side of the Journal Sheet.

4. On the Per Capita Summary (Form 102), be sure to account for the per capita that has been paid for this transaction.

TRANSACTION:Transferring in From Participating WithdrawalActivity Code “I”

REFER TO ExAMPLE 12 ON PAGE 81

NOTE ALSO: IBEW Constitution, Article xxIV— See illustration of Form 106 on page 90

PROCEDURE:A member who returns from Participating Withdraw-al Card status to membership in the local union must present his I.O. Dues Receipt to the financial secretary of his former local union and resume the payment of dues. At the same time the member must present a copy of the Participating Withdrawal Card (Form 106) originally issued to him.

If the returning member has paid I.O. dues in advance of the month when depositing membership back into the local union, he need pay only the local union portion of dues for the period through which his I.O. dues are paid. (Do not enter payments other than I.O. dues on the Journal Sheets.)

1. Prepare an Official Dues Receipt that indicates the codes 9 and 10 and the amount of dues tendered. If the local union portion is all that is paid for any month, then a miscellaneous receipt must be issued.

2. If the returning individual is an “A” member, post this transaction to your Journal Sheet after your last “A” member’s name under the heading “Additions A.” Alternatively, if this is a “BA” transaction, enter the data after the last “BA” member’s name.

Enter the card number, name, and date through which I.O. dues are paid. The Activity Code “I” and the date of return to active membership are written under “Current Report—1st Activity.” Enter the total number of months paid, and write “Return From Participating Withdrawal” on the right side of the Journal Sheet.

3. On the Per Capita Summary (Form 102), be sure to account for the I.O. per capita for this transaction.

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TRANSACTION:Honorary Withdrawal Card IssuedActivity Code “W”

REFER TO ExAMPLE 4 ON PAGE 80

NOTE ALSO: IBEW Constitution, Article xxIV—see illustration of Form 112 on page 93

NOTICE: Officers of the local union are not en-titled to withdrawal card status without forfeiture of their office!

WARNING: “A” members must be made aware of the loss of all IBEW pension and death benefits upon acceptance of this card.

IMPORTANT: Honorary Withdrawal Cards are not to be issued unless approved by a majority vote at a local union meeting. They must never be issued to a retired “A” member who is receiving pension benefits or who is approved for a vested pension benefit.

PROCEDURE:Dues must be paid through the month prior to the month when the member goes on Honorary Withdrawal.

1. The financial secretary must complete and sign the Honorary Withdrawal Card (Form 112). If the mem-ber is an “A” member, then the member and a witness must sign the second page of the form. Only then may the member receive the Honorary Withdrawal Card. A copy of the form is to be forwarded with the next regular per capita report. If the member refuses to sign the Honorary Withdrawal Card, the card cannot be issued to him/her. Failure to tender dues thereafter will result in his/her being dropped from membership after six months and, in the case of “A” membership, loss of all IBEW pension and death benefits.

2. On the Journal Sheets under the column headed “Current Report—1st Activity,” place the activity code “W” and the month and year following the period through which the member’s dues were paid.

TRANSACTION:Honorary Withdrawal—Layoff (“BA” only)Activity Code “H”

REFER TO ExAMPLE 2 ON PAGE 82

NOTE ALSO: IBEW Constitution, Article xxIV, Section 4

NOTICE: Officers of the local union are not entitled to Withdrawal Card status without forfeiture of their office! (Also, “A” members may not be placed on Hon-orary Withdrawal without completing an Honorary Withdrawal Card and obtaining an affirmative vote by the floor of the L.U.)

PROCEDURE:On the “BA” Journal Sheet, find the member’s name. Under the column headed “Current Report—1st Ac-tivity,” enter the activity code “H” and the month and year following the period through which the mem-ber’s dues were paid.

If, before becoming three months in arrears, the member pays all back and current dues, the With-drawal Card status will be voided and continuous good standing will be restored.

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TRANSACTION:Return From Honorary Withdrawal (“A” Member)Activity Code “A”

REFER TO ExAMPLE 8 ON PAGE 81

NOTE ALSO: IBEW Constitution, Article xxIV

REQUIRED FORMS1. Official Dues Receipt (Form 1, 1L, or 1 Laser)

2. Designation of Beneficiary (Form 124) is optional

3. Change of Address (Form 115)

PROCEDURE:NOTICE: If, before becoming three months in arrears, the member pays all back and current dues, Withdrawal Card status will be voided and continuous good standing will be restored.

An initiation fee is not required when a member returns from Honorary Withdrawal. The member must present his portion of the Honorary Withdrawal Card to the local union that issued the withdrawal and pay the $2.00 Pension Benefit Fund admission fee. Dues begin in the month of return and are collected monthly or quarterly in advance.

1. On the Official Receipt, list the receipt codes 7, 9, and 10 plus their amounts.

2. Near the bottom of your “A” Journal Sheet, add the term “Additions A” under which you will enter the card number and name. An Activity Code “A” and the date of return are written under the column “Current Report—1st Activity.” Enter the total number of months paid and the $2.00 Pension Benefit Fund admission fee.

3. On the Per Capita Summary (Form 102) be sure to account for the per capita and pension benefit admission fees for this transaction.

TRANSACTION:Return From Honorary Withdrawal (“BA” Member)Activity Code “A”

REFER TO ExAMPLE 4 ON PAGE 83

NOTE ALSO: IBEW Constitution, Article xxIV

REQUIRED FORMS1. Official Dues Receipt (Form 1, 1L, or 1 Laser),

or, if the local union submits check-off listings in lieu of dues receipts, evidence of the mem-ber’s return to the check-off listing is sufficient

2. Change of Address (Form 115)

PROCEDURE:An initiation fee is not required of members returning from Honorary Withdrawal provided they resume membership in the local union from which they were placed on withdrawal. Dues begin in the month of return and are collected monthly or quarterly in advance.

1. If dues are paid in cash or check, list the dues codes 9 and 10 plus their respective amounts on an Official Dues Receipt.

2. Near the bottom of your “BA” Journal Sheet, add the term “Additions BA” under which you will enter the member’s card number and name. An Activity Code “A” and the month and year of return are written under the column “Current Report—1st Activity.” Enter the total number of months paid.

If the member’s name is still among the inactive member listings on your Journal Sheets, place the activity code and payments in the appropriate col-umns following the card number and name.

3. On the Per Capita Summary (Form 102), take care to account for all per capita payments tendered by returning members.

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TRANSACTION:Travel Card IssuedNo Activity Code

REFER TO ExAMPLE 8 ON PAGE 82

NOTE ALSO: IBEW Constitution, Article xxIII; See illustration on page 89

REQUIRED FORMS1. Official Dues Receipt (Form 1, 1L, or 1 Laser)

2. Traveling Card (Form 104)

PROCEDURE:The Traveling Card must be issued in accordance with Article XXIII of the IBEW Constitution. The Traveling Card is issued for a period of one to three full months to a member who is in good standing, not under charges, and who pays all dues in advance for the full time during which the card is valid. The Traveling Card is effective from the first of the month in which it is issued. If not accepted by another local union before it expires, the card is null and void. It is very important that the card be filled out completely and in ink.

The local union that issues the Traveling Card will be responsible for payment of all I.O. dues covering the period of the member’s paid-through date.

1. On the Official Dues Receipt, enter the dues codes 9 and 10 plus their amounts.

2. On the Journal Sheet after the member’s name, enter the total number of months paid. Write “Travel-ing Card Issued” on the right side of the Journal Sheet.

The member’s name will be removed from your Journal Sheet upon his acceptance in another local union. The name and new local union will be listed on the computer printout entitled “Transfers Out” after both local union per capita reports have been processed by the I.O. Also, the new local union will complete and send a copy of the Traveling Card form to the local union that issued the card.3. On the Per Capita Summary (Form 102), be sure to include under “Per Capita” the dues that were tendered.

TRANSACTION:Transferring in From Another Local UnionActivity Code “I”

REFER TO ExAMPLE 11 ON PAGE 83

NOTE ALSO: IBEW Constitution, Article xxIII

PROCEDURE:It is necessary for the financial secretary to examine the member’s Traveling Card, Official Receipt, and personal identification. The acceptance of a Traveling Card must be handled in accordance with local union bylaws and Article XXIII of the IBEW Constitution. The card must be accepted on or before the expiration date on the front of the Traveling Card.

1. The member’s dues payments to the new local union shall begin the first of the month following expiration of the Traveling Card or the month that dues are paid beyond the expiration date and are payable monthly or quarterly in advance. On an official Dues Receipt, list the dues codes 9 and 10 plus their respective amounts. If there is any difference in initiation fee, list codes 3 and 4 plus their amounts.

2. The financial secretary must complete the lower section of the form, have the member sign it, and forward the form with the per capita report on which this transaction takes place. A copy of the completed form must be mailed to the member’s former local union.

3. Near the bottom of your last Journal Sheet, add the term “Additions A” (or “Additions BA”). Enter the card number, the name, and the date paid through. The Activity Code “I” and the date of acceptance are written under “Current Report—1st Activity.” Enter the total number of months paid. If additional fees are required, list them under “Initiation Fees.” On the right side of the Journal Sheet, write “From Local Union _____.” If appropriate, the member should complete a Journal Change of Address Card (Form 115).

4. On the Per Capita Summary (Form 102), be sure to account for the per capita and initiation fees for this transaction.

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TRANSACTION:Transferring to Military ServiceNo Activity Code

REFER TO ExAMPLE 3 ON PAGE 80 AND ExAMPLE 7 ON PAGE 82

NOTE ALSO: IBEW Constitution, Article xII, Section 10—see illustration on page 94

REQUIRED FORMS:1. Official Dues Receipt (Form 1, 1L, or 1 Laser)

2. Military Service Card (Form 119)

3. Military orders indicating the date when active duty started.

PROCEDURE:Any member holding good standing immediately prior to the first of the month in which the member enters the military service may apply for a Military Service Card. This applies to both “A” and “BA” members.

1. The financial secretary must complete all sections of the Military Service Card form, which must be crimped with the local union seal and signed by the financial secretary. A witness and the member should sign this form as well. The member is issued one copy, the local union retains a copy among its files, and the financial secretary forwards the original form with the per capita report. The member must provide a copy of his orders indicating the date when active duty started. This in-formation must be included with the Military Service Card when the report is submitted to the I.O.

2. Dues must be paid through the month in which the member last worked in the electrical trade. On the Official Dues Receipt, list the codes 9 and 10 plus their amounts.

3. Find the member’s name on the Journal Sheet and write “To Military Service” on the right side of the Journal Sheet.

TRANSACTION:Transferring in From Military ServiceNo Activity Code

REFER TO ExAMPLE 11 ON PAGE 81 AND ExAMPLE 12 ON PAGE 83

NOTE ALSO: IBEW Constitution, Article xII, Section 10

REQUIRED FORMS:1. Official Dues Receipt (Form 1, 1L, or 1 Laser)

2. Military Service Card (Form 119)

3. Copy of discharge orders (Form DD-214)

PROCEDURE:Within 60 days of discharge from active duty, the vet-eran must return from the military to the local union that issued the Military Service Card. The veteran should present the financial secretary with evidence of his orders of separation. Failure to provide Form DD-214 will result in revocation of the Active Mili-tary Card and loss of the benefits associated with the card. Dues are required for the first month following separation from the service.

1. Find the member’s name on the Military Service (MS) Journal Sheet and enter the total number of months paid. Write “From Military Service” on the right side of the Journal Sheet.

2. On the Per Capita Summary (Form 102), be sure to account for the per capita tendered by the member.

Processing Membership Transactions

TRANSACTION:Change From “BA” to “A”Activity Code “C”

REFER TO ExAMPLE 13 ON PAGE 81 AND ExAMPLE 1 ON PAGE 82

NOTE ALSO: IBEW Constitution, Article xIII, Section 7

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REQUIRED FORMS:1. Official Dues Receipt (Form 1, 1L, or 1 Laser)

2. Designation of Beneficiary (Form 124) may be completed at the option of the member

PROCEDURE:“BA” dues must be paid through the month prior to the transfer. The initiation fee difference, if any, pen-sion benefit admission fee, and all dues payments are to be recorded on an Official Dues Receipt

1. If the member’s card number is 7000000 or higher, then use the same card number; otherwise a new card number will have to be issued.

On your Form 100, enter the next card number from your series and the member’s name and the date.

You must collect and remit a $2.00 Pension Benefit Admission Fee with the per capita report on which this transaction takes place.

2. On the “BA” Journal Sheet, find the member’s name. Under the column headed “Current Report—1st Activity,” place the activity code “C” and the date when this change occurred. Enter the total number of months paid. List the new card number on the right side of the Journal Sheet, if a new card number is required.

3. Near the bottom of your “A” Journal Sheet, add the term “Additions A” under which you will enter the card number, name, date paid through as a “BA” member, activity code “C”, and the date of change under “Current Report—1st Activity” and enter the total number of months paid. This will be followed by any difference in initiation fees that were paid (if the L.U. bylaws require additional fees). Post the Pension Benefit Admission Fee on the right side of the Journal Sheet.

4. On the Per Capita Summary (Form 102), be sure to in-clude this transaction under PER CAPITA, INITIATION FEES, and PENSION BENEFIT ADMISSION FEES.

TRANSACTION:Change From “A” to “BA”Activity Code “B”

REFER TO ExAMPLE 1 ON PAGE 80 AND ExAMPLE 6 ON PAGE 83

NOTE ALSO: IBEW Constitution, Article xIII, Section 7, and illustration of Form 134 on page 96

REQUIRED FORMS:1. Official Dues Receipt (Form 1, 1L, or 1 Laser)

2. Card Number Sheet (Form 100)

3. Application for Transfer of Membership from “A” to “BA” (Form 134)

4. A “B” activity code is to be entered twice on the Journal Sheets

PROCEDURE:“A” membership dues must be paid through the month prior to change, and recorded on an Official Dues Re-ceipt. “BA” dues must be paid in advance and also re-corded on an Official Dues Receipt.

1. Enter the new card number on the card number sheet, followed by the member’s name and the date. If the member’s card number is 7000000 or higher, then use the same card number.

2. Have the member complete and sign the Applica-tion for Transfer of Membership from “A” to “BA.” Submit the original copy of Form 134 with the per capita report covering the month during which the transaction occurs.

3. Find the member’s name on the “A” Journal Sheet (Form 257). Under the column headed by “Current Report—1st Activity,” place the Activity Code “B” and the date the change occurred, and enter the total months paid. Also enter the new “BA” card number on the right side of the Journal Sheet, if a new card number is required.

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4. Near the bottom of your “BA” Journal Sheet, add the term “Additions BA,” under which you will enter the member’s card number and name. Post the period that “A” dues are paid under “Date Paid Through.” Under “Current Report—1st Activity,” write the activity code “B,” and the month and year of change. Enter the total number of months paid, and write the former “A” card number on the right side of the Journal Sheet, if a new card number was issued.

TRANSACTION:Transferring to IBEW Pension

NOTE: Please refer to Part D: IBEW Pension Benefit Fund (p.15)

TRANSACTION:Transferring in From Pension (Return to Trade)Activity Code “L”

REFER TO ExAMPLE 10 ON PAGE 81

NOTE ALSO: “Return to Trade” on page 20

PROCEDURE:This transaction will be listed on an Official Dues Receipt.

The retiree may only return to active member-ship in the local union he/she left immediately prior to pension. The financial secretary must write a “Return to Trade” letter to the I.S.T. immediately after the member makes him- or herself available for work by paying dues. The information in this letter shall in-clude the member’s name, local union, card number, and the exact date he/she became available for work, or signed the out-of-work list.

If the member receives an IBEW pension check for a month in which he/she has worked, the check must be returned to the IBEW Pension Department or it must be replaced with a personal check in the appropriate amount, payable to “IBEW Pension Benefit Fund.”

1. Dues are to be paid for the month in which active local union membership resumes and are payable

quarterly or monthly in advance. On an Official Dues Receipt, list dues codes 9 and 10, plus their respective amounts. NOTE: If a member postpones the effective date of his/her retirement and a dues refund check has been issued, the local union must return said dues refund check to the I.O. immediately.

2. Near the bottom of your “A” Journal Sheet, add the term “Additions A.” Below this, enter the name and card number of the returning retiree. An activity code “L” and the date of return to work are written under “Current Report—1st Activity” and enter the total number of months paid. On the right-hand side of the Journal Sheet, write “Return to Trade.”

Upon receipt of the “Return to Trade” letter, the I.S.T. will respond by sending the local union no-tice that the member’s IBEW pension benefit will be suspended pending his return to pension status. This notice is to be retained by the local union until the member notifies the financial secretary that he is returning to pension. At that time, the financial secretary dates and signs the notice and mails it back to the I.S.T.

3. Include all dues paid in the “Amounts Entered” sec-tion on the Per Capita Summary (Form 102).

TRANSACTION:Transferring in From Vested PensionActivity Code “L”

REFER TO ExAMPLE 9 ON PAGE 81

REQUIRED FORMS:Official Dues Receipt (Form 1, 1L, or 1 Laser)

PROCEDURE:1. The financial secretary should immediately in-form the IBEW Pension Department in writing that a member who was on vested pension is returning to work. The letter shall include the name, card number, and exact date of return to work. Send the letter to the attention of the Pension Department.

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2. The member must tender a $2.00 pension ben-efit admission fee. Please note a death benefit will be available after six months of continuous good standing and will terminate if the member returns to vested pension status.

3. Dues are payable for the month in which the member returns to work, and are payable quarterly or monthly in advance. Except for the PBF admis-sion fee, no additional initiation fee is required. On the Official Receipt, list the receipt codes 7, 9, and 10 and their amounts.

4. Near the bottom of your “A” Journal Sheet, add the term “Additions A.” Enter the card number, name, and date last paid through. Under “Current Report—1st Activity,” write activity code “L,” the date of return to active membership, and the total months paid. Under the column “Pension Benefit Admission Fees,” post the $2 fee that is due. On the right-hand side of the Journal Sheet, write “From Vested Pension.”

5. Be sure to include this transaction on the Per Capita Summary (Form 102) under PER CAPITA and PENSION BENEFIT ADMISSION FEES.

TRANSACTION:Name Change, “A” or “BA” MemberActivity Code “F”

REFER TO ExAMPLE 9 ON PAGE 82

NOTE ALSO: Name Change, page 27

REQUIRED FORMS:1. Name Change Form (Form 220).

2. At the election of “A” members only, completion of Beneficiary Designation Form (Form 124).

PROCEDURE:When a name change occurs for an IBEW member, the local union financial secretary must request that a change of name form be completed. The name change

form must be submitted with the per capita report. Upon completion of processing in the I.O., the new name will appear on the local union’s Journal Sheets when the per capita report is updated.

On the Journal Sheet, under the column headed “Current Report—1st Activity,” place the activity code “F” and the date after the member’s name. Strike a line through the old name and enter the correction above it.

If a returned member is added to your report with a changed name, be sure to include all pertinent in-formation such as the card number and the old name, as well as the new name. You can record the earlier name under the columns headed by “Initiation Fees” if there is room, or on a separate attachment if that is more convenient.

TRANSACTION:Deceased “A” MemberNo Activity Code

NOTE ALSO: IBEW Constitution, Article xI, see “Submitting Death Claims,” page 19

PROCEDURE:Upon being advised of the death of an “A” mem-ber who has six months or more of consecutive membership, the local union financial secretary should immediately provide the I.S.T. with written notice including the full name, card number, date of death, and whether his/her membership was in the local union, on Participating Withdrawal Card, or IBEW Pension.

If the deceased was a local union member, or was on participating withdrawal, his dues must be paid through the month in which death occurred. Any IBEW dues paid in advance of the month of death will be refunded.

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TRANSACTION:Deceased “BA” MemberActivity Code “z”

REFER TO ExAMPLE 10 ON PAGE 82

PROCEDURE:Find the member’s name on the “BA” Journal Sheet. Under the column headed “Current Report—1st Activity,” place the activity code “Z” and the date of death. In the extreme right-hand margin, write “Deceased.”

TRANSACTION:Drop From MembershipNo Activity Code

NOTE: IBEW Constitution, Article xxI, Section 4

PROCEDURE:If a member discontinues the payment of dues, at the end of three months the member will be considered delinquent and his/her name will be removed from the active membership list. The member’s name will be listed with the inactive members on your Journal Sheets, and if no further dues are tendered, he/she will be dropped from membership and your Journal Sheets after six months’ arrearage.

When a member’s name appears on the inactive list, a reinstatement fee as well as all back and cur-rent dues must be tendered before he/she can be restored to good standing.

OTHER JOURNAL SHEET CODE LETTERS“x” CODEThe code letter “X” may appear under the column headed “Last Activity” on the Journal Sheets. It will follow the name of a member who has an outstanding trial board assessment.

When a local union advises the I.S.T. that a mem-ber has been assessed a penalty by trial board action, this information will be entered in the member’s re-cord. Dues may be posted to the member’s record while the assessment remains outstanding, but not more than three months in advance.

If the IBEW appeals procedure results in a re-moval of the assessment, or the local union advises the I.S.T. that the member has satisfied the penalty, the member’s record will be updated accordingly.

“D” CODEMembers who fail to tender their dues in a timely fashion and fall three or more months in arrears are considered delinquent in their membership. Such members will have their names removed from the active listing and transferred to the inactive list on the Journal Sheets. These members can only be returned to the active listing upon the payment of all back dues and a reinstatement fee.

The code letter “D” will appear in the column headed “Last Activity” and will remain there until the member is reinstated or, if no payment is made for six months, they will be dropped from the Journal Sheets and lose their membership. For an “A” member, this will result in the loss of all pension and death benefits associated with the IBEW Pension Plan.

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Part d: completed examples of Journal sheets

FOR “A” MEMBERSHIP

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Completed Examples of Journal Sheets

FOR “A” MEMBERSHIP3 20

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Education 2016

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Completed Examples of Journal Sheets

FOR “BA” MEMBERSHIP

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Education 2016

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Completed Examples of Journal Sheets

FOR “BA” MEMBERSHIP6 20

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Education 2016

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Completed Examples of Journal Sheets

POSTING By ExCEPTION

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sectIon fourIllustration of Forms4

FoRmsIBEW Official Receipts: Form 1, 1L, and 1 Laser ................................................................................................... 86

Local Union Warrants: Form 31 ............................................................................................................................... 88

Traveling Card: Form 104 .......................................................................................................................................... 89

Participating Withdrawal Card: Form 106 .............................................................................................................. 90

Application for Membership (Obligation Card): Form 107 and 107C ................................................................ 92

Honorary Withdrawal Card: Form 112 ................................................................................................................... 93

Change of Address: Form 115 ................................................................................................................................... 93

Military Service Card: Form 119 .............................................................................................................................. 94

Beneficiary Designation Form: Form 124 ............................................................................................................... 95

Application for Transfer of Membership From “A” to “BA”: Form 134 ................................................................ 96

Fee Payer Registration Form: Form 219 .................................................................................................................. 97

Name Change Form: Form 220 ................................................................................................................................. 98

Local Union Directory: Form 306 ............................................................................................................................ 98

Per Capita Deposit Slip and Remittance Form: Form 384 (For Use in Canada Only) ...................................... 99

Notice to Employees Covered by IBEW Union Security Agreements ................................................................. 100

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Illustration of forms

Hand-posted Official Receipts can be ordered in units of 1,000 in a continuous strip, (Form 1), in loose leaf books of 250, (Form 1L), or formatted for a laser print-er (Form 1 Laser).

The Official Receipt is used to record the payment of fees and dues made to the local union by applicants for membership and members of the IBEW.

All receipts are serially numbered and each book or group of receipts must be consecutively issued and dated. The date on a dues receipt is proof of whether the member paid dues on time and determines a member’s standing. However, if a local union desires to use a separate book of 1L receipts to cover admis-sion fees only, that is permitted. In addition, in a

local union covering both “A” and “BA” members, it is permissable to use a separate series of receipts for each type of membership.

When working assessments are collected with regular membership dues, they can be included on the Official Receipt with the use of the appropriate symbol and by noting the period covered. The Miscel-laneous Receipt Form (10, 10L, or 10 Laser) must be used to record working dues separately.

1584040 1584049

1584065 1584083

15.0014.00

925

.50 101/2/12 $29.50

2/12

X X

3000

G135790

APR. WIREMAN

X.Y. ZEE

JOHN R. MEMBER100 RIVER ROADSPRINGFIELD, MO

12345

25.0075.0070.00

5925

5.002.50

610

1/2/12 $177.50

12/12

XXR

XR

X X X X

3000 G113579

JRN. WIREMAN

X.Y. ZEE

BILL SMITH

15.00 9 2.50 101/2/12 $17.50

3/12

X X

3000

1234567

GROUNDMAN

X.Y. ZEE

JOE JOHNSON

1.5075.00

59

1.5012.50

610

1/2/12 $90.5012/12

X X X X X

3000

1223344

INSTALLER

X.Y. ZEE

CHARLES BROWN

DUES “A” MEMBER

DUES AND REINSTATEMENT “A” MEMBER

DUES “BA” MEMBER

DUES AND REINSTATEMENT “BA” MEMBER

IBEW OFFICIAL RECEIPTSForm 1, 1L, and 1 Laser

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1584098 1584099

1584102 1584115

2.0012.5087.00

719

12.501.50

210

N X X X X

3000

G135790

APR. WIREMAN

X.Y. ZEE

JOHN R. MEMBER100 RIVER ROADSPRINGFIELD, MO

12345

1/2/12 $115.504/12

2.5045.00

19

210

2.507.50 1/2/12 $57.50

4/12

N X X X X

3000

1234567

MACHINE OPERATOR

X.Y. ZEE

MARY Q. CONTRARY

5.00

PARTIAL FEE (FULL FEE $25.00)

1 5.00 2 1/2/12 $10.00

N/A

A

3000

APPLICANT

X.Y. ZEE

JOHN J. JOHNSON

45.0042.003.00

9253

9.001.50

104

1/2/12 $100.503/12

X X X X

3000

G77212

RESID. WIREMAN

X.Y. ZEE

MARY M. WORD

ADMISSIONS FEE “A” MEMBER

ADMISSIONS FEE “BA” MEMBER

PARTIAL FEE

DIFFERENCE IN FEE

REVERSE SIDE OF OFFICIAL DUES RECEIPT

Illustration of Forms

(Art. IX, Sec. 5)

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Article XVII, Section 1 (g) and Section 7 of the IBEW Constitution requires that the local union treasurer make no disbursements without sanction of the lo-cal union and upon an order or warrant signed by the president and recording secretary, except that regular or standing bills such as rent, salaries, and payments to the International Secretary-Treasurer do not require a vote of the local union.

To assist in implementing these provisions of the IBEW Constitution, L.U.s may purchase Local Union Warrants (Form 31) in booklets of 100.

The local union’s recording secretary is respon-sible for preparing the warrants upon instructions from the local union president and must retain the

stubs of the warrants for use in audits of the local union’s accounts. As in the case of all union financial transactions, both the stubs and the warrants must be retained among local union financial records for no less than six years.

The completed warrant is an authorization for the local union treasurer to make certain distribu-tions of local union funds. For those local unions who do not wish to use Form 31, a warrant-type check may be used. This type of check is generally attached to a stub that performs essentially the same task of documenting the authorization to make disbursements. In any case, all three local union officers must endorse any payments from the local union treasury.

LOCAL UNION WARRANTSForm 31

Illustration of Forms

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As provided in Article XXIII of the IBEW Constitu-tion, traveling members seeking employment in the jurisdiction of another L.U. must report to that L.U. business office. A member wanting to transfer to a L.U. other than his/her own may obtain a signed Traveling Card from the financial secretary of his/her L.U. These Traveling Cards may be issued to expire at the end of one-, two-, or three-month periods. The period begins from the first of the month in which the card is issued. The financial secretary of the L.U. who issues the card must collect all dues from the member for the full period covered by the Traveling Card and remit the I.O. portion with the next per capita report. The L.U. that issues the Traveling Card will be held responsible for any unpaid per capita due to the I.O., and any shortage will be charged by the I.O. on the next per capita report. A line has been

added to show a “paid through date” in those cases in which the member is paid beyond the expiration date of the Traveling Card.

The F.S. issuing the card fills in the member-ship data and dates and signs the card. The mem-ber also signs the Traveling Card so that he/she may properly present it to the L.U. into which he/she is traveling. Upon acceptance of the card, the receiving L.U. transfers all the information to its member-ship records, completes the bottom portion of the Traveling Card, and forwards it to the I.O. with its next monthly per capita report. As a courtesy to the issuing L.U., the receiving L.U. should mail a copy to the issuing L.U.

NOTE: The admission fee shown on the Traveling Card does not include the $2.00 PBF fee paid by “A” members.

TRAVELING CARD - USAINTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS®

"A"

"BA"

TYPE OFMEMBERSHIP

TRADE CLASSIFICATION

SOCIAL SECURITY NUMBER

- -CARD NUMBER DATE OF BIRTH (MM/DD/YYYY)

/ /

LOCAL UNION CITY STATE

LOCAL UNION INITIATION DATE (MM/DD/YYYY)

/ /CITY STATE

LOCAL UNION

Initiation fee paid:

.Difference in fee paid

.

DATE ISSUED (MM/DD/YYYY)

/ /EXPIRATION DATE (MM/DD/YYYY)

/ /

DATE PAID THROUGH (MM/DD/YYYY)

/ /DATE ACCEPTED (MM/DD/YYYY)

/ /LOCAL UNION

THIS FORM MUST BE SENT TO THE INTERNATIONAL OFFICE WITH THE NEXT PER CAPITA REPORT FOLLOWINGACCEPTANCE OF THE CARD. PLEASE SEND A COPY OF THIS FORM TO THE MEMBER'S FORMER LOCAL UNION.

THIS TRAVELING CARD IS TO BE ISSUED AND ACCEPTED IN ACCORDANCE WITH THE PROVISIONS OF ARTICLE XXIII OFTHE I.B.E.W.® CONSTITUTION.

This is to Certify, that the member whose signature appears on this Card,

is a member of of

and is entitled to admission in accordance with Article XXIII of the IBEW® Constitution.

Initiated by on

in

Fee paid to:

Accepted by:

Form No. 104 Rev 06/05

[PLEASE PRINT OR TYPE FULL NAME]

Page 1 of 1

MRMSMRS

FIRST NAME M.I.

LAST NAME JR

SR

II

III

IV

V

Gender*MALE

FEMALE

Financial Secretary of Issuing L.U. Member Signature Financial Secretary of Accepting L.U.

* This identification is for statistical purposesonly, will be kept confidential, and will not beused for any purpose that would violate Title VIIof the Civil Rights Act of 1964, as amended.

TRAVELING CARDForm 104

Illustration of Forms

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The rules governing the issuance of Participating Withdrawal Cards are covered in Article XXIV of the IBEW Constitution. Participating Withdrawal Cards are primarily intended for “A” members who become promoted or retire before they are qualified to receive any IBEW Pension benefits. A Participat-ing Withdrawal Card enables members who are no longer employed in a position covered by their local union collective bargaining agreement to continue ac-cumulating pension benefits associated with their “A” membership, and also to retain the death benefit.

Members on Participating Withdrawal pay their dues directly to the International Office until they return to active membership in their local union, or until they become eligible to apply for IBEW Pension benefits. A majority vote at a regular union meeting is required to grant the card, and members who pay

Participating Withdrawal Card dues do not continue to maintain their good standing in their local union, nor are they entitled to have any voice or vote in the union meetings. At the time when a Participating Withdrawal Card form must be given to the member, who in turn must retain a copy and forward the origi-nal form to the International Office when he submits his/her first quarterly dues payment.

Participating Withdrawal Card dues must be paid quarterly in advance in the amount of $87.00, which is based on a monthly rate of $29.00 (the rate will be increased to $30.00/month effective 1/1/2013). Pay-ments may also be submitted up to one year in ad-vance. If the member returns to the trade, he/she must return to the local union that issued the card and pres-ent a copy of a current dues receipt.

International Brotherhood of Electrical Workers®

PARTICIPATING WITHDRAWAL CARD - USA

[PLEASE PRINT OR TYPE FULL NAME]

Form No. 106 Rev 06/05

Page 1 of 1

PRESIDENT'S SIGNATURE FINANCIAL SECRETARY'S SIGNATUREDATE MM/DD/YYYY

/ /

CARD NUMBER L.U. NUMBER DUES PAID THROUGH (MM/YYYY)

/MEMBERSHIP TYPE

"BA" "A"

MRMSMRS

FIRST NAME M.I.

LAST NAME

JR

SR

II

III

IV

V

ADDRESS

CITY STATE

-ZIP CODE

Gender*MALE

FEMALE

RULES & REGULATIONS1) Participating Withdrawal may be granted to any member who has left the electrical industry or has been

promoted to a non-bargaining unit position.2) In order to obtain Participating Withdrawal status, it shall require a majority vote at a local meeting as

provided in Article XXIV of the IBEW Constitution.3) Dues must be paid through the month in which the member is placed on withdrawal.4) Members on Participating Withdrawal are bound by the conditions set forth in the IBEW Constitution, but

are not entitled to attend local union meetings or to any local union benefits.5) When returning to the trade, members can only activate their membership in the local union that

granted their Participating Withdrawal.

INSTRUCTIONS1) Please forward a minimum of three (3) months dues with this form to:

International Secretary-TreasurerInternational Brotherhood of Electrical Workers

900 7th Street N.W., Washington, D.C. 200012) Checks must be made payable to "I.B.E.W." with your card number clearly noted on the check.3) When your payment is received with this form, your membership will be transferred to the International Office.A receipt will be mailed to you which will acknowledge your payment and indicate your standing.

* This identification is for statistical purposesonly, will be kept confidential, and will not beused for any purpose that would violate Title VIIof the Civil Rights Act of 1964, as amended.

PARTICIPATING WITHDRAWAL CARDForm 106

Illustration of Forms

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Financial secretaries are frequently called upon to explain the rules of the International Office (I.O.) to members on Participating Withdrawal Card (I.O. members). These members remit dues payments directly to the I.O. quarterly in advance, and if they return to the trade they must continue membership by payment of dues to the local union that originally issued the Participating Withdrawal Card.

Dues OverpaymentsAn I.O. member who tenders dues payments to the I.S.T. will incur an overpayment if the amount sent is not an exact multiple of the monthly dues rate. For instance, a member who sends $60.00 toward Partici-pating Withdrawal Card. dues at the monthly rate of $29.00 will be credited with two full months of dues payments and will have a $2.00 credit toward the next per capita remittance.

TransfersI.O. members’ dues overpayments are nontransfer-able. If a member returns to the trade and resumes payment of dues to his/her local union, the member must begin with the first full month following the date paid through as shown on his I.O. receipt. Any dues overpayment for a partial month is refundable directly to the member by the I.O. Normally, such

refund will be made without application at the time the transfer back to the local union is processed. The I.O. member may report to the I.O. that he/she is transferring back to his/her local union and may request a refund of the dues overpayment.

To PensionWhen an I.O. member retires on IBEW pension, full dues are payable for the month before the pen-sion’s effective date. If an overpayment remains on the member’s record at this time, the amount will be refunded to the member. Incomplete dues pay-ments for months before the pension’s effective date must be fully paid before pension checks may be released.

DeathDues are payable in advance of the first day of the month; therefore, dues are payable for the month of death. Any dues overpayment will be refunded to the I.O. member’s beneficiaries. Unpaid dues must be fully paid through the month of death before the death benefit checks may be released.

In summary, partial payments for dues should not be accepted by financial secretaries, and refunds for overpayments due to I.O. members or their beneficiaries will be made directly to them by the I.O.

FORM 106–SUPPLEMENTAL INFORMATION(See also the discussion on page 24 of this guide.)

NOTICE: To All Financial Secretaries SUBJECT: Members on Participating Withdrawal Card

Illustration of Forms

Education 2016

92

APPLICATION FOR MEMBERSHIP(Obligation Card)

Form 107 (United States Only)

This form must be completed fully and accurately by each “A” or “BA” applicant for membership. A copy must be sent to the International Secretary-Treasurer, together with the I.O. portion of the admission fee, in the per capita report following the date of admission.

Form 107C (Canada Only)

The application for IBEW membership in Canada has been specially designed for use in Canada.

Form 107C is available from the office of the First District International Vice President, in quantities according to local union needs.

THIS PORTION TO BE FILLED IN BY L.U. FINANCIAL SECRETARY

LAST NAME

ADDRESS (STREET & NUMBER)

CITY STATE

TELEPHONE NO.

( ) -

SOCIAL SECURITY NO.

- -PRESENT EMPLOYER

CLASSIFICATION

YES NO

HAVE YOU EVER BEEN A MEMBER OF THEI.B.E.W.®?

IF SO, WHERE?

LOCAL UNION STATE

LOCAL UNION

"A"

"BA"

TYPE OFMEMBERSHIP

CARD NUMBER

[PLEASE PRINT OR TYPE FULL NAME]

JR

SR

II

III

IV

V

Application for Membership USA

Page 1 of 1

EMPLOYEE NUMBER (IF APPLICABLE)

INITIATION FEE PAID

$ .INITIATION FEE DUE

$ .IO SHARE (1/2 TO $60)

$ .PAID $2.00 PENSION ADM. FEE? YES NO

OBLIGATION OF I.B.E.W.®

"I, the undersigned, in the presence of members of the International Brotherhood of Electrical Workers®,promise and agree to conform to and abide by the Constitution and laws of the I.B.E.W.® and its Local Unions.I will further the purposes for which the I.B.E.W.® is instituted. I will bear true allegiance to it and will notsacrifice its interest in any manner."

TO BE SIGNED BY APPLICANT - PLEASE DO NOT PRINT

NUMBER OF PAYMENTSMADE WITH THISAPPLICATION

INDUSTRY WHERE YOU ARE EMPLOYEDRAILROADGOVERNMENTINSIDE CONSTRUCTION & MAINTENANCEOUTSIDE CONSTRUCTION & MAINTENANCEUTILITYTELECOMMUNICATIONSBROADCASTINGMANUFACTURING

I WAS ORGANIZEDI WAS ORGANIZED AS AN APPRENTICEI WAS SELECTED FOR AN APPRENTICESHIPI AM A NEW HIREOTHER

HOW DID YOU BECOME AN I.B.E.W.® MEMBER?[SELECT ONE]

EMAIL ADDRESS

MRMSMRS

FIRST NAME M.I.

Form No. 107 06/05

ZIP CODE+4

-

APPLICATION DATE(mm/dd/yyyy)

/ /

DATE OF BIRTH (mm/dd/yyyy)

/ /DATE OF HIRE (mm/dd/yyyy)

/ /

INITIATIONDATE(mm/dd/yyyy)

/ /

DEMOCRATREPUBLICANINDEPENDENTOTHERNOT REGISTERED

REGISTERED VOTER?

RACE*WHITE

BLACK

ASIAN

OTHER

HISPANIC ORIGIN

AMERICAN INDIAN

PACIFIC ISLANDER

* This identification is forstatistical purposes only, will bekept confidential, and will not beused for any purpose that wouldviolate Title VII of the CivilRights Act of 1964, as amended.

Gender*MALE

FEMALE

PORTION BELOW TO BE FILLED IN BY L.U. FINANCIAL SECRETARY

ADDRESS (STREET & NUMBER)

CITY PROV.

TELEPHONE NO.

( ) -

DATE OF BIRTH (DD/MM/YYYY)

/ /DATE HIRED (DD/MM/YYYY)

/ /PRESENT EMPLOYER

CLASSIFICATION

YES

NO

HAVE YOU EVER BEEN A MEMBER OF THE I.B.E.W.®?IF SO, WHERE?

LOCAL UNION PROV.

LOCAL UNION

INITIATION DATE (DD/MM/YYYY)

/ /"A"

"BA"TYPE OFMEMBERSHIP

CARD NUMBER

[PLEASE PRINT OR TYPE FULL NAME]

Application for Membership CANADA

Form No. 107C 06/05

EMPLOYEE NUMBER (IF APPLICABLE)

INITIATION FEE PAID

$ .INITIATION FEE DUE

$ .IO SHARE (1/2 TO $60)

$ .PAID $2.00 PENSION ADM. FEE? YES NO

OBLIGATION OF I.B.E.W.®

"I, the undersigned, in the presence of members of the International Brotherhood of Electrical Workers®, make application to jointhe I.B.E.W.®, and promise and agree to conform to and abide by the Constitution and laws of the I.B.E.W.® and its LocalUnions. I will further the purposes for which the I.B.E.W.® is instituted. I will bear allegiance to it and will not sacrifice its interestin any manner"

APPLICATION DATE (DD/MM/YYYY)

/ /TO BE SIGNED BY APPLICANT - PLEASE DO NOT PRINT

NUMBER OF PAYMENTSMADE WITH THISAPPLICATION

INDUSTRY WHERE YOU ARE EMPLOYEDRAILROADGOVERNMENTINSIDE CONSTRUCTION & MAINTENANCEOUTSIDE CONSTRUCTION & MAINTENANCEUTILITYTELECOMMUNICATIONSBROADCASTINGMANUFACTURING

I WAS ORGANIZEDI WAS ORGANIZED AS AN APPRENTICEI WAS SELECTED FOR AN APPRENTICESHIP PROGRAMI AM A NEW HIREOTHER

HOW DID YOU BECOME AN I.B.E.W.® MEMBER? [SELECT ONE]

POSTAL CODE

SOCIAL INSURANCE NO.

- -

EMAIL ADDRESS

MRMSMRS

FIRST NAME M.I.

LAST NAME

JR

SR

II

III

IV

V

Page 1 of 1

Illustration of Forms

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93

HONORARy WITHDRAWAL CARD Form 112

A copy of this form is given to the member, and the original is sent to the I.O. by the financial secretary of the local union with the per capita report.

Honorary Withdrawal Cards are issued in accor-dance with Article XXIV, Sections 1 and 3, of the IBEW Constitution. (See also Section 4 concerning situations in which the actual issuance of a withdrawal card to “BA” members is not required.)

IMPORTANT: Because monthly dues are not required from a member on honorary withdrawal, it will not maintain prior standing. It should not be issued to an “A” member who wants to continue his/her standing in the pension and death benefits of the IBEW. If the member fails or refuses to sign the back of the Honorary Withdrawal Card, it will not be processed by the I.O. (See discussion on page 24 of this guide.)

NOTE: The withdrawal card can only be deposited in the local union that issued it.

CHANGE OF ADDRESS Form 115

When a member has a change of address, he or she should immediately complete a Change of Address form and mail it to the I.O.

This is extremely important to maintain an accu-rate mailing list and ensure delivery of The Electrical Worker to all members. Local unions that report per capita electronically do not need to use this form.

CHANGE OF ADDRESS - USANOT FOR THE USE OF NEW MEMBERS

[PLEASE PRINT OR TYPE FULL NAME]

LOCAL UNION CARD NUMBER SOCIAL SECURITY NUMBER

- -LOCAL UNION

[IF YOU HAVE CHANGED LOCAL UNIONS -- WE MUST HAVE NUMBERS OF BOTH]:

(Present)

(Former)NEW ADDRESS INFORMATION

NEW ADDRESS (STREET & NUMBER)

CITY STATE ZIP CODE

-

OLD ADDRESS (STREET & NUMBER)

CITY STATE ZIP CODE

-

FORMER NAME (IF APPLICABLE)

OLD ADDRESS INFORMATION

Form No. 115 Rev 06/05

Page 1 of 1

EMAIL ADDRESS

MRMSMRS

FIRST NAME M.I.

LAST NAME JR

SR

II

III

IV

V

MRMSMRS

FIRST NAME M.I.

LAST NAMEJR

SR

II

III

IV

V

Gender*MALE FEMALE

®I'M RETIRED AND RECEIVE IBEW PENSION YES NO

* This identification is for statistical purposesonly, will be kept confidential, and will not beused for any purpose that would violate Title VIIof the Civil Rights Act of 1964, as amended.

Submit

Illustration of Forms

Page 2 of 2

Form No. 112 Rev 06/05

Instructions

(1) Local Union must approve application for withdrawal.(2) Financial Secretary must forward this card to the I.O.(3) Dues must be paid to the local in accord with Art. XXIV, Sec. 3.

International Brotherhood of Electrical Workers®

(AFL-CIO-CLC)HONORARY WITHDRAWAL CARD - USA

"A" members are required to sign the statement below.

As an "A" member, I recognize that by accepting this Honorary Withdrawal Card, I will forfeit all priorIBEW® pension credits and death benefits.

TODAY'S DATE (MM/DD/YYYY)

/ /

Member's Signature

Witness to Signature

This card is issued in accordance with Article XXIV of the IBEW® Constitution, in the event that the holder of thiscard returns to active membership it must be deposited in the local union that issued it.

CURRENT ADDRESS

CITY STATE

DATE DEPOSITED (MM/DD/YYYY)

/ /

To be completed when member returns to active membership.

ZIP CODE

-

Member's Signature

Page 1 of 2

Form No. 112 Rev 06/05

International Brotherhood of Electrical Workers®

Honorary Withdrawal Card - USA

CARD NUMBER LOCAL UNION DATE PAID THROUGH (MM/YYYY)

/

MRMSMRS

FIRST NAME M.I.

LAST NAMEJR

SR

II

III

IV

V

President's Signature

Financial Secretary's Signature

TODAY'S DATE (MM/DD/YYYY)

/ /

RULES & REGULATIONS1) Honorary Withdrawal may be granted to any member who has left the electrical industry or has

been promoted to a non-bargaining unit position.2) In order to obtain Honorary Withdrawal status, it shall require a majority vote at a local meeting as

provided in Article XXIV of the IBEW Constitution.3) Members must be current in the payment of their dues.4) Members on Honorary Withdrawal are bound by the conditions set forth in the IBEW

Constitution, but are not entitled to attend local union meetings or to any local union benefits.5) When returning to the trade, members can only activate their membership in the local union that

granted their Honorary Withdrawal.

Page 1 of 2

Form No. 112 Rev 06/05

Gender*MALE

FEMALE

MEMBER TYPEA

BA

* This identification is for statistical purposesonly, will be kept confidential, and will not beused for any purpose that would violate Title VIIof the Civil Rights Act of 1964, as amended.

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94

The Military Service Card must be forwarded to the I.S.T. by the financial secretary of the L.U. with the next per capita report. A copy of the member’s orders must be submitted with this form.

The Military Service Card can be issued to either “A” or “BA” members, depending on the type of membership that the member held during the month prior to that in which he/she entered military service. In the case of an “A” member, pension and death benefits of “A” membership will be protected throughout the time the member is in the service. For both “A” and “BA” members, their eligibility to run for local union office or as delegates to the IBEW Convention will not be affected by their period in the military service.

This Military Service Card is issued pursuant to Article XII, Section 10, of the IBEW® Constitution.

"The member receiving such a card, upon being released or discharged from military service, shall within sixty (60) daysthereafter deposit it with the F.S. or the L.U. that issued the card and resume payment of local union dues and per capita tax."

"Any member who remains in or reenters military service, without being required to do so, shall not be entitled to retain theMilitary Service Card nor shall such member be issued a new one in such circumstances."

In conformity with the above-quoted section, I agree to immediately redeposit this card in the Local Union that issued it and tofurnish them with a photostatic copy of my discharge showing the date of discharge. I further agree to resume regular duespayments starting with the month following my release from service.

CARD NUMBER

CLASSIFICATION

LOCAL UNION CITY

STATE

Entered the armedservices on

Issued by of

on this date

(Witness) (Signed)

(Financial Secretary)

INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS®

*** MILITARY SERVICE CARD***

Form No. 119 Rev 03/09

Page 1 of 1

[PLEASE PRINT OR TYPE FULL NAME]

ACTIVITY CODE

MONTH DAY YEAR

MONTH DAY YEAR

Gender*MALE FEMALE

MRMRSMS

FIRST NAME M.I.

LAST NAME JR

SR

II

III

IV

V

* This identification is for statistical purposesonly, will be kept confidential, and will not beused for any purpose that would violate Title VIIof the Civil Rights Act of 1964, as amended.

M

Within 60 days after separation from military service, the member must deposit the active military card in the L.U. that issued the card and resume the payment of dues. (The dues are payable for the month following that in which the member was separated from active military service.) Article XII, Section 10 of the IBEW Constitution governs the use and limita-tions of the military service card.

Any member holding a Military Service Card who remains in the military service, or who re-enters the service without being required to do so, is not entitled to retain the Military Service Card, nor shall the member be issued a new Military Service Card. (See the discus-sion on page 25 of this guide.)

MILITARy SERVICE CARD Form 119

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“A” members and pensioners of the IBEW are eligible to name a beneficiary or beneficiaries to their death benefit from the IBEW Pension Benefit Fund. Mem-bers may name individuals or an organization of their choice to receive this death benefit.

If a member fails to name a beneficiary or chooses not to file a beneficiary form with the I.S.T., the death benefit will be paid first to the surviving spouse if one exists. If there is no spouse, the payment will be divided equally between the member’s children. When there is no spouse and no children, payment will be made to parents or, if none, to the member’s estate.

Please note that this form is available online at www.ibew.org or Local Connections. No other ben-eficiary form will be deemed acceptable, and local unions that have any beneficiary forms previously used by the Electrical Workers Benefit Association or

prior to March 1, 2006, among their files are urged to destroy them if they have not already done so.

When a member sends a beneficiary designation form to the I.O., the information is entered into a computer file under the member’s name. After the beneficiary record is updated, the I.S.T. will send a letter directly to the member, acknowledging receipt of the beneficiary designation form and confirming the name and relationship of the beneficiary. This letter should be retained in a secure location by the member and the beneficiary should be apprised of its existence.

For purposes of illustration, a reduced copy of Form 124 is shown below. Note that all pages of Form 124 must be completed and returned. (See the discus-sion on pages 18, 19, and 26 of this guide.)

BENEFICIARY DESIGNATION FORM - USA

First Name MI Last Name

Local Union Card Number Social Security Number

First Name MI Last Name

Relationship

First Name MI Last Name

Relationship

First Name MI Last Name

Relationship

If naming an individual, please complete this section and if you need additional beneficiaries attach Form No.124C.

For Death Benefits from the IBEW Pension Benefit FundRetired/Active "A" Members of the IBEW

MR

MS

MRS

MR

MS

MRS

MR

MS

MRS

Section A: Member's Information

Section B: Beneficiary Information

If naming an organization or trust, please complete this sectionName of Organization, Institution or Trust

Address (Street & Number)

City State Zip Code+4

Choose One:Primary Contingent

Primary ContingentChoose One:

Primary ContingentChoose One:

Primary ContingentChoose One:

Notary or LU Seal

Mail Completed Form to:IBEW900 7th Street, NWWashington, DC 20001Attn: Pension & Death Claims Dept

Form No. 124A Rev. 08/01/08

Member's Signature

Printed Name and Title of LU O�cial or Notary

Notary or Local Union O�cial's Signature

Today's Date (MM/DD/YYYY)

Today's Date (MM/DD/YYYY)

--------------------------------------------------------------------------------------

MR

MS

MRS

--------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------

-

/ /

/ /

-

-

E-Mail

BENEFICIARY DESIGNATION FORM - Additional Beneficiaries

First Name MI Last Name

Local Union Card Number

First Name MI Last Name

Relationship

First Name MI Last Name

Relationship

First Name MI Last Name

Relationship

If naming an individual, please complete this section.

For Death Benefits from the IBEW Pension Benefit FundRetired/Active "A" Members of the IBEW Only

MR

MS

MRS

MR

MS

MRS

MR

MS

MRS

Section C: Member's Information

Section D: Additional Beneficiary Information

Primary ContingentChoose One:

Primary ContingentChoose One:

Primary ContingentChoose One:

Form No. 124C Rev. 08/01/08

Member's Signature

Today's Date (MM/DD/YYYY)

--------------------------------------------------------------------------------------

MR

MS

MRS

First Name MI Last Name

Relationship

MR

MS

MRS

Primary ContingentChoose One:

First Name MI Last Name

Relationship

MR

MS

MRS

Primary ContingentChoose One:

--------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------

/ /

This form must be submitted with the form 124A or 124B.2277639387

BENEFICIARy DESIGNATION FORM Form 124

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This form must be completed by any member, eligible for “BA” membership, who is transferring from “A” membership to “BA.” See IBEW Constitution, Article XIII, Section 7. Note, however, that there is no require-ment that an “A” member transfer to “BA” membership.

The member must pay “A” dues in full for the month prior to the transfer. The member will complete the first six entries on Form 134 and submit it to the financial secretary of his or her L.U.

The financial secretary will assign a “BA” card number to replace the former “A” card number, then collect “BA” dues for the month the transfer takes effect and complete Form 134 by inserting the new “BA” card number. The original copy of Form 134 is sent to the I.O. with the next per capita report, and a copy is retained by the local union.

APPLICATION FOR TRANSFER OF MEMBERSHIPFROM "A" TO "BA" - USA

[PLEASE PRINT WITH INK AND SIGN]

AGE "A" CARD NUMBER LOCAL UNION

As an "A" member I recognize that by transferring to "BA" membership, I will not be eligiblefor employment in a work classification which requires "A" membership and, that I will forfeitall prior IBEW pension credits and death benefits. As stated in the IBEW® Constitution, ArticleXIII, Section 10, "'BA' members shall not participate in the funds or benefits established andmaintained under Article XI."

DATE(MM/DD/YYYY)

/ /Member's Signature

Financial Secretary's Signature

This member is employed under our "BA" jurisdiction with an assigned "BA" Card No.

[FINANCIAL SECRETARY NOTE]

IBEW® Constitution, Article XIII, Sec.7. "'A' and 'BA' members may transfer from one type of membership toanother in accordance with the bylaws of a L.U. but must retain such changed membership for not less than twelve(12) consecutive months, except when change is made necessary on account of transferring to a different type ofwork."

The Original portion of this form must be enclosed with the Per Capita Report. An activity code "B" should beentered after the member's name on both the "A" and "BA" Journal Sheets..

The Duplicate portion of this form should be affixed to the member's Application for Membership (Form 107) inyour files.

Form No. 134 Page 1 of 1 ACTIVITY CODE Page 1 of 1

Form 134 Rev 06/05

MRMSMRS

FIRST NAME M.I.

LAST NAME JR

SR

II

III

IV

V

Gender*MALE FEMALE

* This identification is forstatistical purposes only, will bekept confidential, and will not beused for any purpose that wouldviolate Title VII of the CivilRights Act of 1964, as amended.

APPLICATION FOR TRANSFER OF MEMBERSHIP FROM “A” TO “BAForm 134

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This form is used in lieu of an application for mem-bership whenever a new fee payer is added on your per capita report. The form may be completed by the fee payer or the local union office. In any event, it is essential to submit this information with your per capita report so that each fee payer will receive any

required notices published in The Electrical Worker. Please refer to the section entitled “Agency Fee Pay-ers” on page 27 of this guide for more information about this. (See also page 69 of this guide for the pro-cedure for adding fee payers.)

PORTION BELOW TO BE FILLED IN BY L.U. FINANCIAL SECRETARY

LAST NAME

ADDRESS (STREET & NUMBER)

CITY STATE

TELEPHONE NO.

( ) -

SOCIAL SECURITY NO.

- -PRESENT EMPLOYER

CLASSIFICATION

LOCAL UNION

[PLEASE PRINT OR TYPE FULL NAME]

JR

SR

II

III

IV

V

Fee Payer Registration Form USAInternational Brotherhood of Electrical Workers®

Page 1 of 1

FEE PAYER ID NUMBER

REGISTERED VOTER?DEMOCRATREPUBLICANINDEPENDENTOTHERNOT REGISTERED

EMAIL ADDRESS

MRMSMRS

FIRST NAME M.I.

Form No. 219 06/05

ZIP CODE+4

-

Gender*MALE

FEMALE

TODAY'SDATE (mm/dd/yyyy)

/ /

DATE OF BIRTH (mm/dd/yyyy)

/ /DATE OF HIRE (mm/dd/yyyy)

/ /

START DATE (mm/dd/yyyy)

/ /

IF SO, WHERE?

HOW DID YOU COME TO WORK IN AN IBEW SHOP?THE IBEW WAS VOTED INI AM A NEW HIREI WAS REFERRED THROUGH FAMILYI WAS REFERRED BY FRIENDS

RACE*WHITEBLACKHISPANIC ORIGINAMERICAN INDIAN

PACIFIC ISLANDERASIANOTHER

NUMBER OF PAYMENTSSUBMITTED WITH THISFORM

INDUSTRY WHERE YOU ARE EMPLOYEDRAILROADGOVERNMENTINSIDE CONSTRUCTION & MAINTENANCEOUTSIDE CONSTRUCTION & MAINTENANCEUTILITYTELECOMMUNICATIONSBROADCASTINGMANUFACTURING

WHY DON'T YOU JOIN THE UNION?I DON'T KNOW ANYTHING ABOUT THE UNIONPOLITICSRELIGIONPERSONALOTHER

* This identification is for statistical purposesonly, will be kept confidential, and will not beused for any purpose that would violate Title VIIof the Civil Rights Act of 1964, as amended.

HAVE YOU EVER BEEN A MEMBER OF THE I.B.E.W.®?

LOCAL UNION STATEYES

NO

Fee Payer Registration Form Form 219

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NAME CHANGE FORM Form 220

Financial secretaries of local unions should maintain an ample supply of name change forms on hand for the use of both “A” and “BA” members who wish to change or correct their names on the I.O. records. We ask that any member wishing to change his/her name as it is on file with the IBEW complete Form 220 and return it to the financial secretary of his/her local union for inclusion with the per capita report on which the name change takes place. No additional documentation is necessary. However, the financial secretary should alert an “A” member who makes a change in name that the member may want to com-plete a new beneficiary designation form so that his/her death benefit from the IBEW Pension Benefit Fund will be distributed in accord with the member’s wishes.

INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS®

NAME CHANGE FORM - USA

--PLEASE MAKE THE FOLLOWING NAME CHANGE TO MY IBEW MEMBERSHIP RECORDS--

FROM:

TO:

MEMBERSHIP TYPE"A" MEMBER

"BA" MEMBER

LOCAL UNION CARD NUMBER SSN

- -(MM/DD/YYYY)

/ /EFFECTIVE DATE OF THIS NAME CHANGE:

COURT ORDER

CHANGE OF MARITAL STATUS

OTHER:

THIS CHANGE IS MADE NECESSARY BECAUSE OF A:

(NAME IS MISSPELLED, INCORRECT INITIAL, ETC.)

NOTE: IF YOU ARE AN "A" MEMBER AND YOU ALSO INTENDTO CHANGE YOURBENEFICIARY, REQUEST FORM #124 FROM YOUR LOCAL UNION FINANCIALSECRETARY.

[PLEASE PRINT OR TYPE FULL NAME]

Page 1 of 1

Form No. 220 Rev 06/05

ACTIVITY CODE

THIS FORM MUSTBE FORWARDEDTO THE I.O. WITHTHE. PER CAPITAREPORT

MRMSMRS

FIRST NAME M.I.

LAST NAME JR

SR

II

III

IV

V

Gender*MALE FEMALE

MRMSMRS

FIRST NAME M.I.

LAST NAME JR

SR

II

III

IV

V

* This identification is for statistical purposesonly, will be kept confidential, and will not beused for any purpose that would violate Title VIIof the Civil Rights Act of 1964, as amended.

F

SubmitLOCAL UNION DIRECTORy Form 306

The recording secretary of the local union is charged with the responsibility for reporting to the International Secretary-Treasurer any changes in names or addresses of local union officers. When only one or two changes occur, this can be accomplished by sending a letter to the International Secretary-Treasurer. However, when several changes take place, the changes must be record-ed on Form 306, one copy of which is to be sent to the International Vice President in whose district the local union is chartered. A second copy must be sent to the International Secretary-Treasurer.

Notice as to changes in local union officers must be forwarded to the International Vice President and the International Secretary-Treasurer within 30 days after the changes take place. The Local Union Directory of the International Brotherhood of Electrical Workers (Form 75) goes to press each year on August 1.

An illustration of the first page of Form 306 is shown on your right. Note that all pages of Form 306 must be completed and returned. This form is avail-able on the IBEW Web site at www.ibew.org under “Local Connections.”

IBEW L.U. DIRECTORY INFORMATION SHEET U.S.A and Canada

Please fill out all the tabbed sections of the report that apply (LU Info, President, Business Manager, etc..) before submitting. You must place a check in each tabbed section's required check box before submitting. Only one submission is required for all tabbed sections.

Submit

Any questions should be directed to the Membership Services Department at (202) 728-6179, or via email to Membership_Services@ibew.org.Please report any form issues to e_forms@ibew.org.

version 1.21

This box must be checked before submitting.

I have viewed and/or completed this LU section of the form.

Local Union (Required)

9999Date: (mm/dd/yyyy)

2/17/2009

IRS Identification Number Date of Last Election: (mm/yyyy) Date of Next Election (mm/yyyy)

Telephone (To be listed in LU Directory) Fax Number (To be listed in LU Directory)

Local Union E-Mail Address (General E-mail, to be listed in LU Directory)

Local Union Website Address

Local Union Address (To which all Local Union mail will be delivered.)

City State

ABZip Code + 4

-

Location Address (To be completed if different than Local Union mailing address)

City State

ABZip Code + 4

-

Meeting Information (Location, or address, day of week, and time of day. Please include a.m. or p.m.)

LU Info President Business Mgr. Financial Sec. Recording Sec. Treasurer Exec. Board Members

Page 1 of 1Form306Main

2/17/2009http://secure.ibew.org/LUDirChanges/

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Each time a Canadian local union prepares a per capita report, the Journal Sheets (or authorized electronic me-dia) along with the Per Capita Summary Form and all necessary documentation are mailed in an envelope ad-dressed to the IBEW International Secretary-Treasurer at the IBEW International Office, 900 Seventh Street, NW, Washington, DC 20001.

At the same time, in a separate envelope also addressed to the International Secretary-Treasurer at a special postal lockbox, send a check for the per capita along with a completed Deposit Slip (Form 384). All checks must be made payable to IBEW, prepared in the correct amount, and signed by the appropriate local union officer or officers.

The original form must accompany the check, and a second copy must be included with the per capita report that goes to the International Office. Local unions char-tered in Canada may obtain the envelopes and deposit slips from the office of the First District International Vice President. This form is also available on the IBEW Web site at www.ibew.org under “Local Connections.”

ATTENTION: Form 384 must be used strictly for the purpose of reporting per capita payments. All other payments, such as surety bond premiums, IBEW po-litical committee contributions, repayment of loans, or special orders for supplies, must be handled with a separate check directly with the appropriate department in the International Office.

To: Salvatore J. ChiliaInternational Secretary-Treasurer, IBEW®

L.U. NUMBER TELEPHONENUMBER

( ) -

TODAY'S DATE (MM/DD/YYYY)

/ /

CHECK NUMBER AMOUNT

$ .

Please apply the above amount to our L.U. per capita account (no Per Capita Report is being submitted at this time)

This payment represents I.O. dues tendered by our members and received by our local union during the following period:.

IBEW® PER CAPITA DEPOSIT SLIPAND REMITTANCE FORM

Form No. 384 Rev 02/09 Page 1 of 1

From: Local Union

[PLEASE PRINT CLEARLY OR TYPE]

IMPORTANT: Please forward the original to the International Office with your Per Capita Report. A copy of this formmust be sent to the lockbox with your check and a copy must be retained for your local union records.

PLEASE CHECK ONE

FROMMONTH (MM/YYYY)

/TOMONTH (MM/YYYY)

/

A remittance for per capita due the IBEW® in the amount indicated below has been sent on this date by lockboxdeposit to the IBEW® GENERAL FUND.

Submit

PER CAPITA DEPOSIT SLIP AND REMITTANCE FORM Form 384 (For Use in Canada Only)

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Many collective bargaining agreements between employers and the IBEW or its local unions include “union security” provisions stating that employees must become and remain members of the union as a condition of employment. The National Labor Rela-tions Act permits employers and unions to negotiate these clauses where they are not otherwise prohib-ited by state law. These provisions are also permitted under the Railway Labor Act and under many state public employee bargaining laws. Under these laws, employees may fulfill their “union security” obliga-tions either by joining the union and thereby enjoy-ing the full rights and benefits of union membership, or by simply fulfilling their financial obligations to the union.

Employees who elect to become agency fee pay-ers—that is, who choose not to become full-fledged IBEW members—forfeit the right to enjoy a number of benefits available only to union members. For ex-ample, only union members are entitled to attend and participate in union meetings; to run for union office and to nominate and vote for candidates for union of-fice; to participate in contract ratification and strike votes; to participate in the development and formula-tion of IBEW policies; to participate in the formula-tion of IBEW collective bargaining demands; and to serve as delegates to the International Convention.

Agency fee payers are generally charged the same dues and initiation fees uniformly required of IBEW members. However, agency fee payers who object to supporting certain union activities may pay a reduced fee to ensure that none of their money is used to support those activities. In particular, objec-tors are charged only for activities or projects that are reasonably related to collective bargaining. Ex-amples of such “chargeable’’ activities are negotiat-ing collective bargaining agreements; meeting with employer representatives; meeting with employees on employment-related issues; participating in pro-ceedings on behalf of workers under the grievance procedure, including arbitration; and managing in-ternal union affairs.

Among activities considered “nonchargeable,” which objectors are not required to support, are sup-port of political candidates, general community ser-vice, legislative activities, certain costs of affiliation with non-IBEW organizations, and members-only benefits.

The IBEW Agency Fee Payers Objection Plan es-tablishes the procedure for obtaining a fee reduction and is set forth in full below. By way of summary, fee payers must file their objections during the designat-ed open period (usually the month of November) or within 30 days of becoming agency fee payers. Cur-rent fee payers who wish to file objections for calen-dar year 2012 must do so between November 1 and December 31, 2011. Objections must be addressed to the International Secretary Treasurer, IBEW, 900 Seventh Street, N.W., Washington, D.C. 20001, and must be postmarked during the November-Decem-ber open period. Objections filed during this open period will become effective on January 1, 2012, and will remain effective for as long as the objector re-mains in the bargaining unit.

No special form is required to register an objec-tion. However, please include your full name, your mailing address, the local union to which you pay fees, your nonmember identification number (if known), and your Social Security number. In ad-dition, if you move, please advise the International Secretary-Treasurer of your new address.

Dues and fees paid by employees covered by IBEW bargaining agreements consist of a portion payable to the local union and a portion that is trans-ferred to the International. During January of each year, or as soon as possible after receiving a timely mid-year objection, the International will mail a check reflecting the reduction in the International’s portion of the fees to each objector who has filed a timely objection with the International Secretary-Treasurer, along with a detailed explanation of the basis for the fee reduction. During these same time frames, the local union that represents the objector will provide him or her with a reduction in its por-tion of the fees, either by sending a reduction check

NOTICE TO EMPLOyEES COVERED By IBEW UNION SECURITy AGREEMENTS

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or by adjusting the amount of the objector’s periodic payments, and will provide information explaining the basis for its reduction.

The reductions are based on the percentage of the unions’ expenditures that were devoted to “chargeable” and “nonchargeable’’ activities during the previous fiscal year, as defined above. For ex-ample, the International determined that during its 2009-10 fiscal year, 54.8 percent of its expenditures were for “chargeable” activities and 45.2 percent of its expenditures were for “nonchargeable” activities. The locals’ portions vary, with most local unions devoting between 90 and 95 percent of their annual

expenditures to “chargeable’’ activities. In no year has any IBEW local union spent a smaller percentage of its expenditures on “chargeable’’ activities than the International, although some of the locals use the International’s percentage to calculate their own annual reduction—thereby giving objectors a larger reduction than if the locals used their own figures.

Some public sector collective bargaining laws re-quire different procedures for honoring the rights of non-members. If you are a public employee covered by such a law, your local union will advise you of the proper procedure to follow to register your objection.

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