ILWU-PMA Savings (401(k)) Plan Notice to Interested Parties

NOTICE TO INTERESTED PARTIES

This notice regarding the ILWU-PMA Savings (401(k)) Plan (the "Plan")
is for the following interested parties:

  • All present employees covered by a collective bargaining agreement between the International Longshore and Warehouse Union ("ILWU") (for and on behalf of itself and each of its longshore locals and clerk locals in California, Oregon, and Washington), ILWU Locals Nos. 91, 92, 94, 98 and Units 29 and 46, ILWU Locals Nos. 26 and 75, or their successors (the "Unions"), and the Pacific Maritime Association; and
  • Collective bargaining representatives of the Unions.
1. Pacific Maritime Association (the "Association") is planning to make an application to the Internal Revenue Service for a determination on the qualification of the following employee pension benefit plan:
2. Plan: ILWU-PMA Savings (401(k)) Plan
3. Plan Number: 002
4.
Name and Address of Plan Sponsor and Applicant: Pacific Maritime Association
555 Market Street, 3rd Floor
San Francisco, CA 94105
5. Applicant's Employer ID No.: 94-1126322
6. Name and Address of Plan Administrator: Savings Plan Committee
7.   Pacific Maritime Association
555 Market Street, 3rd Floor
San Francisco, CA 94105
8. The application will be filed on January 31, 2011 for an advance determination as to whether the Plan meets the qualification requirements of section 401 of the Internal Revenue Code of 1986, with respect to the Plan's amendment. The application will be filed with:
EP Determinations
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012–0192
9. The employees eligible to participate under the Plan are persons who are working in covered employment in a collective bargaining unit represented by any of the Unions, and whose collective bargaining agreement provides for their participation in the Plan.
10. The Internal Revenue Service has previously issued a determination letter with respect to the qualification of this Plan.
RIGHTS OF INTERESTED PARTIES
11. You have the right to submit to EP Determinations, at the above address, either individually or jointly with other interested parties, your comments as to whether this Plan meets the qualification requirements of the Internal Revenue Code.

You may instead, individually or jointly with other interested parties, request the Department of Labor to submit, on your behalf, comments to EP Determinations regarding qualification of the Plan. If the Department declines to comment on all or some of the matters you raise, you may, individually, or jointly if your request was made to the Department jointly, submit your comments on these matters directly to EP Determinations.

REQUESTS FOR COMMENTS BY THE DEPARTMENT OF LABOR
12. The Department of Labor may not comment on behalf of interested parties unless requested to do so by the lesser of 10 employees or 10 percent of the employees who qualify as interested parties. The number of persons needed for the Department to comment with respect to this Plan is 10. If you request the Department to comment, your request must be in writing and must specify the matters upon which comments are requested, and must also include:
(1) the information contained in items 2 through 5 of this Notice; and
(2) the number of persons needed for the Department to comment.
A request to the Department to comment should be addressed as follows:
Deputy Assistant Secretary
Employee Benefits Security Administration
ATTN: 3001 Comment Request
U.S. Department of Labor
200 Constitution Avenue, N.W.
Washington, D.C. 20210
COMMENTS TO THE INTERNAL REVENUE SERVICE
13. Comments submitted by you to EP Determinations must be in writing and received by it on or before Thursday, March 17, 2011. However, if there are matters that you request the Department of Labor to comment upon on your behalf, and the Department declines, you may submit comments on these matters to EP Determinations to be received by it within 15 days from the time the Department of Labor notifies you that it will not comment on a particular matter, or by Thursday, March 17, 2011, whichever is later, but in no event later than Friday, April 1, 2011. A request to the Department of Labor to comment on your behalf must be received by it by Tuesday, February 15, 2011 if you wish to preserve your right to comment on a matter upon which the Department declines to comment, or by Friday, February 25, 2011, if you wish to waive that right.
ADDITIONAL INFORMATION
14. Detailed instructions regarding the requirements for notification of interested parties may be found in sections 17 and 18 of Revenue Procedure 2011-6. Additional information concerning this application (including, where applicable, an updated copy of the Plan and related trust; the application for determination; any additional documents dealing with the application that have been submitted to the Internal Revenue Service; and copies of section 17 of Revenue Procedure 2011-6) is available at the Association (see address above) during normal business hours for inspection and copying. (There may be a nominal charge for copying and/or mailing.)