CONTRIBUTION AGREEMENT FOR ASSOCIATE EMPLOYEES

Health and Security Retirement Vacation Industry Fund

107.000 mem sg180402

PARTICIPATING IN

CARPENTERS-EMPLOYERS APPRENTICESHIP AND TRAINING TRUST FUND OF

WESTERN WASHINGTON

CARPENTERS HEALTH AND SECURITY TRUST OF WESTERN WASHINGTON

CARPENTERS RETIREMENT TRUST OF WESTERN WASHINGTON

AND/OR

CARPENTERS OF WESTERN WASHINGTON INDIVIDUAL

ACCOUNT PENSION TRUST

THIS AGREEMENT is made and entered into between the undersigned employer

(“

Employer

”); the Carpenter-Employers Apprenticeship & Training Trust Fund of Western

Washington (“

Training Trust

”); the Carpenters Health and Security Trust of Western

Washington (“

Health Trust

”); the Carpenters Retirement Trust of Western Washington

(“

Retirement Trust

”); and the Carpenters of Western Washington Individual Account Pension

Trust (“

Individual Account Trust

”). The Training Trust, Health Trust, Retirement Trust, and

Individual Account Trust are collectively referred to as the “

Trusts.

”

Purpose.

The purpose of this Agreement is to cover the Employer’s eligible

non-bargaining unit employees as “

Associates

” in one or more of the Trusts pursuant to the

terms of the Trust Agreements and where applicable, the Plans of the Trusts.

Employees Eligible to Participate as Associates.

Employees in one of the

following categories are eligible to participate in the Trusts:

a. Employees of the Union or Other Labor Organization. Employees of the Pacific

Northwest Regional Council of Carpenters (“

Regional Council

”) or one of its affiliated local

unions, and employees of another labor organization or a joint labor-management cooperation

committee affiliated with the Regional Council, provided contributions are made to the Trust by

the employee’s Employer pursuant to this Agreement.

b. Employees of the International Union. Employees of the United Brotherhood

of Carpenters or Joiners of America who previously participated in the applicable Trust as a

bargaining unit employee or Associate Employee, provided contributions are made to the

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applicable Trust by the employee’s Employer pursuant to this Agreement.

c. Employees of a Training Trust or Program. Employees of a Training Trust or

Program who are employed within the jurisdiction of the Regional Council, provided

contributions are made to the applicable Trust by the employee’s Employer pursuant to this

Agreement.

d. Employees of a Signatory Employer. Employees of an employer that is

signatory to a collective bargaining agreement with the Regional Council or one of its affiliated

local unions (“

Signatory Employer

”), provided the employee previously worked as a Carpenter.

This requirement is administered differently for the Retirement Trust and Individual Account

Trust than it is for the Health Trust, as follows:

(i) Retirement and Individual Account Trusts. To participate in the

Retirement and Individual Account Trusts, a nonbargaining employee of a Signatory Employer

must have previous employment in bargaining unit work under a collective bargaining agreement

with the Regional Council or its affiliated local unions that required contributions to that Trust.

This requirement is generally satisfied if the employee has at least one year of Credited (Future)

Service earned as a bargaining unit employee under a collective bargaining agreement requiring

contributions to the applicable Trust.

(ii) Health Trust. To participate in the Health Trust, a nonbargaining

employee of a Signatory Employer must have previous employment in a nonsupervisory

capacity in work of the type covered by a collective bargaining agreement with the Regional

Council or one of its affiliated local unions.

e. Limitation on Participation of Owners/Officers/Spouses. If an employee is an

officer (e.g., president, vice president, secretary, treasurer) or 5% or greater owner (e.g.,

shareholder) of the Employer, or spouse of an officer or 5% or greater owner of the Employer,

that employee is only eligible to participate in the Trusts if the Employer is: (a) a corporation; or

(2) a limited liability company (“LLC”) that elected to be treated as a corporation on Treasury

Form 8832.

Sole pr opri etors a nd pa rtners ma y not participate in the Trusts.

Additional Conditions For Signatory Employers.

In order to cover Associates in

the Trusts, Signatory Employers must satisfy the following additional conditions. The Employer

hereby agrees to these conditions:

a. Full Bargaining Agreement. The Employer must be signatory to a full-

compliance collective bargaining agreement or independent collective bargaining agreement

with the Regional Council or its affiliated local unions that requires contributions for

bargaining unit employees to the applicable Trust(s) (“

Collective Bargaining Agreement

”).

b. Work in Industry. The Employer must employ and report one or more

bargaining unit employees to the applicable Trusts for a minimum of 1,040 hours during each

preceding two-consecutive calendar-year period (e.g., 1,040 hours from January 1, 2011

through December 31, 2012). An Employer will have two full calendar years from the date

the Employer first signs this Agreement to comply with this requirement. The Employer will

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107.000 mem sg180402

be notified if this requirement is not satisfied, and if the Employer still has not satisfied the

requirement by the end of the third-consecutive calendar-year, this Agreement will be

terminated on January 1, following the end of the third-consecutive calendar year, unless the

Trustees extend the date for compliance based upon the facts and circumstances.

The Trustees may also determine based upon the facts and circumstances that

an Employer is not actively working in the industry and terminate this Agreement.

c. Employer Must Sign Written Agreement. The Employer must sign a written

Associate Agreement with the applicable Trusts.

d. Employer Must Employ Employee.

To be eligible to participate as an

Associate, an individual must actually be employed by the Employer that signs the Associate

Agreement. For example unemployed family members of the Employer or former employees

or retirees of the Employer may not participate.

Enrollment.

The names of those employees the Employer elects to cover as

Associates, and the Trust in which each Associate will participate, have been listed by the

Employer on Appendix A. The Employer elects to cover those employees listed on Appendix

A as Associates.

The Employer is not required to cover all non-bargaining unit employees under this

Agreement. Nor is the Employer required to cover all enrolled Associates Employees in the

same Trusts. However, Associates must be enrolled in the Training Trust if the Employer’s

Collective Bargaining Agreement requires contributions to the Training Trust.

Addition of Employees.

a. New Employees. Newly hired employees of the Employer who qualify as

Associates may be added to this Agreement within 60 days of the date of hire.

b. Change in Job Classification. Bargaining unit employees who become non-

bargaining employees may be added within 60 days of the date the employee becomes a

nonbargaining employee provided the nonbargaining employee qualifies as an Associate.

c. Failure to Enroll. Unless otherwise required by ERISA special enrollment

rules, an employee who is otherwise eligible, but is not enrolled for coverage at the time of

execution of this Agreement (or within 60 days of the date of hire or qualification for

enrollment due to a change in job classification) may not thereafter be added by the Employer

as an Associate until renewal of the Employer’s Collective Bargaining Agreement.

d. Documentation. An Employer’s request to add a new employee as an

Associate or to change an existing employee’s status from bargaining to nonbargaining (or vice

versa) must be made in writing to the Trust Office.

Termination of an Associate.

An Employer may discontinue participation of an

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107.000 mem sg180402

Associate in one or more of the selected Trusts (except the Training Trust), however, once an

Associate’s participation is discontinued in a Trust, it may not thereafter be reinstated in that

Trust until renewal of the Employer’s Collective Bargaining Agreement, unless the employee

moves from a nonbargaining unit position to a bargaining unit position and back to a

nonbargaining position and participation in the selected Trusts is continuous.

Hours to Report/Rate.

a. Health Trust. Contributions are to be paid to the Health Trust on a

monthly basis at a rate equal to 160 times the applicable hourly rate. The applicable hourly

rate for Signatory Employers is the rate set by the Employer’s Collective Bargaining

Agreement. The applicable rate for labor organizations and Training Trusts/Programs is the

rate set by the current Master Labor Agreement between the Regional Council and the AGC

of Washington (or where applicable, the Inland Northwest AGC).

b. Retirement Trust, Individual Account Trust (except 401(k) Elective Deferrals),

Training Trust. Contributions are paid to the Retirement Trust, Individual Account Trust (except

401(k) elective deferrals), and Training Trust on a monthly basis on 40 hours for each week, or

portion thereof, the Associate is paid or entitled to payment at the applicable hourly rate. The

applicable hourly rate for Signatory Employers is the rate set by the Employer’s Collective

Bargaining Agreement. The applicable rate for labor organizations and Training

Trusts/Programs is the rate set by the current Master Labor Agreement between the Regional

Council and the AGC of Washington (or where applicable, the Inland Northwest AGC or

Northwest Wall and Ceiling Contractors Association).

c. 401(k) Employee Elective Deferral Contributions. Associates who are

enrolled under this Associate Agreement in the Retirement Trust and Individual Account

Trust may elect 401(k) elective deferrals (“

Elective Contributions

”) to the Individual Account

Trust by filing the appropriate written election form with the Trust Office. Notwithstanding

the foregoing, in the case of an Associate employed by a Signatory Employer, Elective

Contributions are only permitted if the Signatory Employer has signed a Collective

Bargaining Agreement that allows for Elective Contributions for its bargaining unit

employees.

Associates may elect Elective Contributions in increments of $1.00 per hour for

each hour the Associate is paid or entitled to payment, up to the maximum allowed by the

Individual Account Trust.

If an Employer has received an effective election made by the Associate, Elective

Contributions must be made by the Employer by regular payroll deductions. Elective

Contributions that are withheld by an Employer must be paid to the Individual Account Trust

as soon as the contribution can be reasonably segregated from the Employer’s assets but not later

than fifteen (15) business days after the end of the calendar month in which the Contributions

are withheld. Elective Contributions must be made pursuant to the terms of the Individual

Account Plan, including but not limited to the Plan provisions governing the election period and

the nondiscrimination testing requirements.

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107.000 mem sg180402

d. Dues. If authorized by an Associate in a written authorization for check-

off submitted to the Employer in a form permitted by Section 302(c) of the Labor Management

Relations Act, as amended, the Employer will deduct working dues from the Associate’s wages

and transmit the dues with the Employer’s monthly contribution report. The Trusts will provide

acknowledgement forms to Employers with the Associate packet on which the Associate can

confirm an authorization for dues check-off.

8. Retirement and Individual Account Trust Nondiscrimination Testing.

condition of each Associate’s participation in the Retirement Trust and Individual Account Trust

is that the Employer continue to satisfy the Internal Revenue Code § 401(a)(4), § 401(k), and

§ 410(b) nondiscrimination tests. The Employer will provide whatever documentation is

necessary for the Retirement Trust and Individual Account Trust to determine that the Employer

is in full compliance. If the Retirement Trust or Individual Account Trust determines that the

Employer has failed a nondiscrimination test, the participation of an Associate may be

terminated retroactively to the date of noncompliance, or the Trustees may take whatever other

action is necessary to comply with the test.

Effective Date of Agreement.

The effective date of this Agreement is indicated by

the parties at the end hereof. The Trustees may periodically request an updated Agreement as

part of the administrative process for monitoring participation of Associates.

10. Termination of Agreement.

a. Termination at Expiration of Collective Bargaining Agreement. An Associate

Agreement signed by a Signatory Employer will automatically terminate on the date the

Employer is no longer party to a full-compliance Collective Bargaining Agreement or

independent Collective Bargaining Agreement providing for payment of contributions to the

applicable Trust.

b. Termination by Trusts. The Trustees may terminate an Associate

Agreement as to any and all Trusts prior to expiration of a Collective Bargaining Agreement if:

(1) the Employer fails to remit when due contributions required for its Associates or bargaining

unit employees; or (2) the acceptance by the Trustees of contributions would jeopardize the tax

exempt status of the Trust or be subject to serious question as to the legality of all or any part

thereof under applicable law; or (3) the application for a written Associate Agreement was made

under false pretenses, or subsequent discovery indicates that the Employer does not meet the

eligibility requirements; or (4) the Employer no longer works in the industry as determined under

this Agreement or in the discretion of the Trustees; or (5) the Employer refuses to sign an

updated Associate Agreement as requested by the Trustees.

c. Failure of Nondiscrimination Test. If an Employer fails the Internal Revenue

Code § 410(b) nondiscrimination test, the Trustees may terminate an Associate Agreement or an

Associate’s participation with respect to the Retirement Trust and/or Individual Account Trust.

This Agreement or an Associate’s participation may be terminated retroactively if necessary to

comply with § 410(b).

d. Termination by Employer. An Employer may terminate this Agreement with

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107.000 mem sg180402

respect to all of its employees, but cannot thereafter request a new Agreement until renewal of

the Employer’s Collective Bargaining Agreement.

11. Agreement to be Bound by Trust Agreements and Plans.

The Employer hereby

adopts and agrees to comply with all the terms and conditions of the Trust Agreement(s) under

which the Employer has agreed to make contributions. The Employer further agrees that all

contributions which it makes to the Trust(s) shall be for the exclusive benefit of the Associates

and their beneficiaries and shall be made pursuant to this Contribution Agreement, the Trust

Agreement(s) and the Trust Plan(s). The Employer agrees to be bound by all of the obligations

of these agreements. The term “

Trust Agreement(s)

” shall mean the Trust Agreements of the

Carpenters Health and Security Trust of Western Washington, the Carpenters Retirement Trust

of Western Washington, the Carpenters of Western Washington Individual Account Trust, and

the Carpenters-Employers Apprenticeship and Training Trust Fund of Western Washington.

12. Audits.

The Employer specifically agrees under the Trust Agreement(s) to

promptly furnish to the Trustees, on demand, any payroll records, information, data, reports or

documents reasonably required for the purposes of administration of the Trust(s) and to be

subject to audit by agents of the Trustees, of its financial and other records relating to

participation in one or more of these Trusts.

13. Delinquent Contributions - Additional Liabilities.

The Employer further

specifically agrees that it will be subject to the additional liabilities set forth in the Trust

Agreement(s) providing for payment of audit expenses, attorney fees, interest and liquidated

damages on any delinquent contributions as well as any delinquent contributions relating to

enrolled Associates, or persons for whom contributions should have been made in one or more

of the categories of Associates selected by the Employer.

14. Limitation of Trustee Liability.

The Employer agrees and understands that the

Trustees accept no liability for retirement benefits to Associates for contributions not made by

the Employer for eligible Associates prior to the effective date of this Agreement. The Trustees

shall not be liable for benefits payable to Associates for hours worked and contributions not

made where the Associate was at the time a participant in another pension or profit sharing plan,

or where such payment would be discriminatory under the Internal Revenue Code and

regulations adopted thereunder.

15. Limitation on Return of Contributions

. In the event contributions are made

improperly to one or more of the Trusts, or if for any reason, benefits cannot be paid to an

Associate, or if eligibility or benefits have been provided for the improperly paid contributions,

the Employer agrees and understands that contributions will NOT be returned to either the

Employer or to the Associate, except as may be allowed by the Trustees and under the Employee

Retirement Income Security Act of 1974, as amended.

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107.000 mem sg180402

THIS AGREEMENT is dated this ________ day of _________________, 20 , to be

effective ___________________________, 20 .

APPROVED:

CARPENTERS TRUSTS OF WESTERN

WASHINGTON

_______________________________________

Print Name

_______________________________________

Title

EMPLOYER:

_______________________________________

Employer Name

_______________________________________

Print Name

_______________________________________

Title: _________________________________

Address: _______________________________

_______________________________________

Phone: ________________________________

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CARPENTERS TRUSTS OF WESTERN WASHINGTON

ASSOCIATES TO BE ENROLLED

APPENDIX A

Employee Name SSN

Job

Title

Check if

or More

Owner

Check if

Officer of

Employer

Check if

Highly

Compensated*

Check Trusts in Which

Associate will Participate**

Health &

Security

Retirement &

Individual

Account

* Highly Compensated. The Trusts request this information to assist in the nondiscrimination testing required under Section 410(b) of the Internal Revenue Code. An

employee is Highly Compensated for 2017 if the employee is either:

1. A 5% owner of the company during 2016 or 2017; or

2. Received compensation in excess of $120,000 during 2016.

** Training Trust. If the Employer’s Collective Bargaining Agreement provides for payment of Contributions to the Training Trust, then contributions will be required to

the Training Trust in addition to the Trusts selected above.

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