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Pension Plan

Covered Earnings

Employer contributions to the Plan are made on the basis of Covered EarningsEarnings for employment as a writer that is covered by the Plan. Work for which there is no employee-employer relationship is not covered. Royalties, options, clips, program fees, character payments, theatrical residuals, publication fees, separated rights payments, and sale of original material are also not considered covered earnings. However, for periods on and after May 2, 1998, sales of literary material are considered covered earnings if the Employer also employs the writer to do a rewrite or polish on the material. (as defined in the applicable collective bargaining agreements). Covered Earnings are earnings from employment for which contributions to the Plan are due under the collective bargaining agreement between the employer and the Union. Under current applicable collective bargaining agreements, Theatrical Covered Earnings generally include only writing services as an employee of an Employer (earnings as a director or producer, for example, are not included) and are limited to $225,000 per writer/writing team ($450,000 for a bona fide team of three writers) per picture, and in flat-deal television employment, the greater of the agreed upon initial compensation of the writer or 2-1/2 times the applicable WGA minimum compensation for the hired services. In addition, the weekly/yearly compensation paid for Article 14 employment is reportable (certain limits apply). Currently, Covered Earnings do not include royalties, options, clips, program fees, character payments, theatrical residuals, publication fees or separated rights payments, but do include deferred payments of salary. If an Employer purchases literary material from a writer and employs that writer to do a rewrite or polish on the material, the Employer must make a contribution to the Plan based upon the purchase price of the material in addition to the fee for the rewrite or polish up to the ceiling per project. Federal laws limit the amount of compensation that the Plan may recognize for purposes of computing a Participant's Plan benefits; however, these laws do not affect the amount of contributions due to the Plan. Please refer to Compensation Limitation on Page 32.

Monitor and Verify Covered Earnings

Since covered earnings that a Participant receives from multiple employers may affect his or her eligibility for benefits, it's very important to monitor and verify the accuracy of all covered earnings reported to the Plan on a Participant's behalf. To help verify earnings, the Plan mails Earnings Statements to all Participants annually (typically by early summer). The Earnings Statement will list all Plan-covered earnings for the previous calendar year which were reported to the Plan on the Participant's behalf by contributing employers, as well as employer contributions that were credited on his or her behalf. It is very important to review the annual Earnings Statement carefully as soon as it is received. Each Participant should confirm that the Earnings Statement reflects all of the Participant's Plan-covered employment for the previous calendar year. If an Earnings Statement does not, or if it was not received but there had been covered employment during the year, a Participant should notify the Administrative Office immediately to request an earnings review. To view the current policies regarding the investigation of earnings discrepancies, to download an Earnings Discrepancy Form or to access other resources, visit, click on Forms, then Contribution Forms or call the Administrative Office at (818) 846- 1015 or (800) 227-7863.