Supplemental Unemployment Benefits

Name of Plan - the name of the Plan is Plumbers, Pipe Fitters & Mechanical Equipment Service Local Union No. 392 Supplemental Unemployment Benefit Plan.

The Supplemental Unemployment Benefit Plan (the "Plan") was established as of June 1, 1966, pursuant to the Agreement and Declaration of Trust (the 1'Trust") of the same date between the Mechanical Contractors Association of Cincinnati (the "MCA") and Pipe Fitters Union Local No. 392 (the "Union").

Source of Contributions, Collective Bargaining Agreement - The Fund receives contributions from employers who have entered into collective bargaining agreements with the Union. Contributions are made monthly to the Fund. You are eligible to participate in the Plan if you are employed under the Collective Bargaining Agreement. Employer Contributions are required for Plumbers, Pipe Fitters and MES Journeymen and Apprentices and not required on behalf of MES Servicemen.

Plan Year - the Fund's financial records are maintained on a 12-month fiscal year basis. The end of the Plan year is May 31.

IRS Identification Numbers-the Employer Identification Number (EIN) assigned to this Plan is 31-0727369. The Plan Number (PN) assigned to this Plan is 501.