Guidelines for Employer Participation

The purpose of the Guidelines for Employer Participation is to help employers understand the requirements for reporting hours and remitting contributions to the United Association National Pension Fund (UANPF or “Fund”).

Under federal law, an employer is required to make contributions to the Fund in conformity with the collective bargaining agreement and the trust documents governing the operation and administration of the Fund. These guidelines describe the contribution requirements and explain the Fund’s employer audit program and procedures for collecting delinquent contributions. They also address the Fund’s policies on refund of erroneous contributions and employer withdrawal liability.

By law, multiemployer plans, like the United Association National Pension Fund, must be established and administered for the sole and exclusive benefit of employees.

These guidelines also set forth the Fund’s policy concerning the participation of owners, officers and management employees associated with participating employers.

If your incorporated company is a new employer and you wish to be covered by the Fund as an owner-employee or other non-bargaining unit employee, please refer to the section about rules affecting participation by non-bargaining-unit employees.

The Guidelines for Employer Participation will be updated periodically. The Guidelines for Employer Participation were most recently revised and republished as of August 2020.

These Guidelines have been updated to take into account the Fund’s current procedures. We are no longer printing the Guidelines. Instead, they are available on the Fund’s website where they can be easily viewed and printed.

Important Note about Fiduciary Responsibility

Under the Fund’s Trust Agreement, contributions owed to the Fund as required by an applicable collective bargaining agreement are assets of the Fund. Individuals who exercise discretionary control over Fund assets may be deemed fiduciaries of the Fund and held personally liable for the failure to transfer those assets to the Fund for the payment of pension benefits. This means that an employer’s decision not to pay contributions owed to the Fund and to use those monies for other purposes could give rise to fiduciary liability.

If you have any questions concerning your remittance reporting or otherwise, please send your questions in writing to the Fund office, attention Participation and Contributions Department Manager.