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providing valuable documents for the Defined Contribution Plan for UA Local 725 & MCASF Defined Contribution Documents Defined Contribution Forms 1 Applications Application for Retirement Benefits Application for Alternate Payee Benefits Application for Surviving Spouse or Beneficiary Benefits 2 Standard Forms Beneficiary Election Form formulario de selección de beneficiario Address Change Verification Form formulario de cambio de dirección 3 Elective Form 2025 Elective Deferral Form NOW CLOSED Defined Contribution Plan Documents The following documents pertain to all parts of the plan. If there is a document you need that is not listed, please contact the Benefit Office. Plan Document, effective 7/1/21 Summary Plan Description (SPD), effective 7/1/21 Defined Contribution Mailings The following documents pertain to mailings or notices provided to all participants in the plan. If there is a mailing or notice you need that is not listed, please contact the Benefit Office. Summary Annual Report for 2023 Plan Year Elective Deferral Form for 2025 Calendar Year NOW CLOSED

providing answers to FAQs for Employers of UA Local 725 & MCASF FAQs This page contains Frequently Asked Questions regarding Employer Services. Should you have a question or concern regarding services for employers, you should contact Benefit Services at 754-777-7735 or info@725benefits.org Employer Services Frequently Asked Questions Q. Can I remit my contribution reports weekly? A. Yes, you can elect to remit your reports weekly. Please be advise that your reports are due within 10 working days from the weekly payroll period. Q. Can I remit my contribution reports monthly? A. Yes, you can remit your reports monthly. Please be advised that your reports are due within 10 working days from the last day of the month. Q. I have a small company and I report weekly, can I report two pay periods on one report? A. No, if you report two payroll periods on one report, the first week of that report will be deemed late as it will be received after 10 working days following the end of that payroll period. Q. If I am late with my remittance report and payment, is there a penalty? A. Yes, if your report and payment is received after 10 working days after the weekly payroll period end or month end period, a late fee will be assessed. Refer to the Collection Policy on the Documents link. Q. What is the late remittance penalty? A. The following provisions apply to the assessment and payment of the late payment assessment: 1) If you have not been late more than two times in a twelve month period, the fee shall be 10% of the contributions total amount due. 2) If you have been late three times in a twelve month period, the fee shall be 15% of the contributions total amount due. 3) If you have been late more than three times in a twelve month period, the fee shall be 20% of the contributions total amount due. Q. Am I required to have a bond? A. Yes, all employers are required to submit a bond. $1,800.00 per employee if you report weekly or $4,000.00 per employee if you report monthly. The Benefit Office will provide you with your requirement bond amount, which is reviewed every 6 months. If there is no change in your required amount, you must submit your "Continuation Certificate" each year. Q. Can I remit my reports through the mail? A. No, all contractors must submit their remittance reports online through the employer portal. Please contact the Benefit Office for assistance with logging into the portal. Q. Can I make my payment electronically? A. Yes, you can submit your payment via ACH or Wire transfer. If you need to send a check, please contact the Benefit Office for assistance. Q. How do I know if my employee elected to contribute to the DC Fund? A. The Benefit Office sends each contractor a list of their Local 725 members who elected to contribute to the DC Fund. The election period is October 1st through November 30th each year for the following year and the list is mailed to you before the end of December so you can program the member's payroll deduction accordingly. You may get a new employee during the year and that employee's referral will list his/her DC elective. Also, the employee is responsible to inform his new employer of his/her election and you can also contact the Benefit Office to obtain that information. Q. I have an employee who elected to contribute to the DC Fund, is there any penalty if my remittance report is late? A. The Department of Labor requires that employee 401(k) elective deferral contributions must be deposited into the Plan in a timely fashion. The CBA dictates that elective deferral contributions are considered timely if they are received at the Benefit Office within 10 working days following the end of the payroll period and that failure to timely deposit employee elective deferral contributions results in a prohibited transaction under Section 4975 and Form 5530 (Return of Excise Taxes Related to Employee Benefit Plans) must be filed by the employer responsible to deposit those elective deferral contributions timely. Q. I'm an Owner-Operator, is there an hourly requirement that I must remit? A. Yes, you must submit the actual number of hours worked, however, you must remit minimum of 40 hours a week, 52 weeks a year. If you are remitting monthly reports, you would remit your contributions on a minimum of 173.33 hours per month. Q. For an Owner-Operator, am I required to remit on a certain number of bargained employees? A. Yes, you must remit on at least one apprentice or one journeyman in addition to yourself. Q. When is the next wage & benefit rate increase? A. The Wage & Benefit rate increases generally occur on July 16th of each year. Q. If I am on a Participation Agreement with the Health Fund, am I required to provided coverage to all my non-bargained staff? A. Yes, all non-bargained employees must be given coverage for any employer utilizing a Participation Agreement. Q. On the remittance form, there is a reporting fee...what is this? A. An employer shall pay the Service Corporation a processing fee per weekly or monthly reporting period determined by the Service Corporation, which fee shall be added to contribution reports & payments as noted in "Article XI: Fringe Benefits, section 11.01, paragraph F. Contribution Reporting Fee" in the CBA. The current processing fee is $6.00 per reporting period, this fee was previously invoiced separately quarterly to employer, beginning with the 7/19/19 wage & benefit schedule, this fee has been added directly to the remittance form. Q. I received a letter indicating my company has been selected for an audit, what does this mean? A. The Trustees of the Service Corporation in conjunction with the Employee Benefit Trust Funds has established a Collection Policy to ensure the effective and efficient collection of contributions from employers. To monitor and ensure proper compliance with the CBA, the Funds have established a payroll (shop) audit program. This program allows an independent auditor to inspect/examine pertinent business records to ensure compliance. The program has randomly selects contributing employers monthly to examine their records once every three years. The current independent auditor is Novak Francella, LLC, who conducts the audits either electronic submission or in person. Q. What records to I have to provide for a payroll (shop) audit? A. The pertinent business records that the independent auditor (Novak Francella) include but not limited to: * Payroll books and records, including weekly payroll records; * IRS forms 941; * IRS forms 1099; * IRS forms 940; * Daily time sheet records; * General Ledger and cash disbursement records; * Florida tax form UTC-6; * Any other records or documents that are deemed necessary to complete the audit. Q. Do I have to comply with a payroll (shop) audit? A. Yes, any employer that fails to cooperate in any examination authorized by the Funds shall be responsible for all of the costs and attorney fees incurred in compelling the employer's compliance. Q. What if the audit shows an underpayment? A. If the examination of your books and records reveals that an amount is due, then in addition to all other assessments due to such underpayment, the employer shall pay the cost to have performed the audit and any attorney or collection fees incurred.

Providing information regarding remittance services for UA Local 725 & MCASF contributing employers EMPLOYER SERVICES MCASF Local 725 Service Corporation is pleased to welcome you to the Employer website. Within this website, you will have access 24 hours a day, 7 days a week to commonly requested forms, electronic remittance portal, and frequently asked questions regarding the remittance procedures and policies. About Employer Services The MCASF Local 725 Service Corporation provides the contributing employers of the Mechanical Contractors Association of South Fl. with an electronic repositories for their required fringe contributions as defined in the current Collective Bargaining Agreement between the MCASF and UA Local 725. Employer Portal EASY....SECURE...FAST The Employer Online Remittance Portal is now live! You can remit your weekly or monthly contributions electronically and you can submit your payment through the portal. Enter the Employer Portal> Manual for Portal Use > Video on Portal Use Withdrawal Liability Workshop The Mechanical Contractors Association of South Florida held a Withdrawal Liability Workshop on January 30, 2025. The Actuary (Ben Ablin) and Legal Counsel (Bill Cumming) for the MCASF Local 725 Pension Fund discussed what withdrawal liability is, what triggers it and how it's calculated. If you missed the very informative workshop, you can read the presentation by click below. Read More Payroll (Shop) Audits The Fund is actively reviewing payroll records to ensure compliance with the CBA and Collection Policy for efficient and effective collection of required contributions. Check out the FAQs for additional information. Collection Policy FAQs Member Assistance Progam Not Just for Your Local 725 Employee Members For More Information We are here to help! For additional questions, you can contact the Benefit Office at (754) 777-7735 or you can click on the Frequently Asked Questions section. For forms, documents, policies and manuals, you can click on the Documents section. FAQs Documents Helpful Industry Links MCASF Mechanical Contractors Association of South Florida Check Them Out> Local 725 United Association Local 725 Air Conditioning & Refrigeration Pipefitters Check Them Out > ARPEC ACRA Local 725 Joint Apprenticeship & Training Committee's Air Conditioning, Refrigeration & Pipefitting Education Center Check Them Out> United Association United Association Plumbers, Pipefitters, Sprinklerfitters, Steamfitters, Service Techs Check Them Out> MCAA Mechanical Contractors Association of America Check Them Out> MSCA Mechanical Service Contractors of America Check Them Out>

Providing answers to FAQs for the Defined Contribution Plan for UA Local 725 & MCASF FAQs This page contains Frequently Asked Questions regarding the Defined Contribution Retirement Fund. Should you have a question or concern regarding your defined contribution retirement benefit contact the Benefit Office at 754-777-7735 or info@725benefits.org Defined Contribution Retirement Fund Frequently Asked Questions Q. When do I become vested? A. You become 100% vested in your Employer account when you obtain 2 full vesting credits. You are 100% vested in your Elective account immediately. Q. Do I need to do anything to enroll in the Plan? A. No, you become a Participant automatically after you work one (1) hour in covered employment. Q. What is the Plan Year? A. The Plan Year is January 1st through December 31st. Q. When can I start Participating in the Plan? A. You must work at least one (1) hour in covered employment within a Plan Year. Q. Who is eligible to become a Participant in the Plan? A. You are eligible to participate in the Plan if you work for an employer that is required to make contributions to the Defined Contribution Retirement Plan for the work you perform. For most Participants, this means working in a position covered by a collective bargaining agreement between the employer and the union. If you are an owner/operator, you can participate provided you contribute 40 hours per month. Q. How can I make my retirement account larger? A. You can increase your retirement nest egg by electing to have employee deferred contributions withheld from your weekly gross pay and placed in your elective account with the Defined Contribution Retirement Plan. Each October 1st through November 30th you are able to elect an amount per hour that you'd like withheld from your gross pay. This amount will be for that next full calendar year. The maximum amount of elective contributions for 2025 is $23,500. If you will be at least 50 years old by December 31, 2025, you may elect to have an additional "Catch-Up" elective contribution of up to a maximum of $7,500. Before deciding on electing an employee elective contribution, which will be deducted from your gross pay, you should consult a personal financial and tax advisors for guidance. The elective form will be available on the Defined Contribution Retirement Plan's documents tab on this website during October 1st through November 30th. Q. How do I apply for a benefit? A. The first step is to request an application from the Benefit Office. The application is also available on the website for your convenience. The application form will come with instructions and information about the type of documentations you will need to include with your completed application. Q. What if I get divorced? A. If you get divorced, please contact the Benefit Office to update your records. If you wish to change your beneficiary designation, the Fund Office can provide you the proper form. Please note: Your former spouse may have rights to all or part of your benefit even if you designate a new beneficiary. A court may issue a Qualified Domestic Relations Order (QDRO) in connection with your divorce requiring the Defined Contribution Retirement Plan to pay part or all of your Defined Contribution Retirement Plan benefit to your former spouse for reasons such as spousal or child support or division of marital property. Please contact the Benefit Office for further information regarding QDRO requirements. Don't forget to contact the Union Hall (305) 681-8596 to provide them with a copy of your divorce decree. The Benefit Office does not and cannot provide a copy to the Union Hall without your written approval to share that information/documentation. Q. What happens if my spouse remarries after I die? Will he/she lose the benefits from the Plan? A. No. Payments to your surviving spouse will not be affected by remarriage. Q. If I die, will my spouse or other beneficiary automatically be contacted about death benefits? A. If you are actively employed when you die, the Benefit Office will contact your spouse or beneficiary. Otherwise, your spouse or beneficiary will need to notify the Benefit Office of your death to get the process started. You should alert your spouse or beneficiary to that need. Q. What is the Valuation Date? A. The value of your individual account is updated as of December 31st of each Plan Year. The value of your account includes:

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