The Board of Trustees is pleased to welcome you to the WRA website for the IUPAT DC57 of Western PA. Within this website, you will now have access 24 hours a day, 7 days a week to commonly requested forms, useful highlighted links, and frequently asked questions regarding your benefit information. As always, please feel free to contact the Benefit Office at (330)779-8865 or Toll Free (833)697-1294 if you have any additional questions or concerns.

Wage Reimbursement Account (WRA)

Paid Time Off.  Your Wage Account provides you with Paid Time Off. You are entitled to up to 75 days of Paid Time Off per calendar year. The amount of the Paid Time Off per day is $200, but these benefits will not exceed the balance in your Wage Account. Additionally, in order to receive Paid Time Off, you must have enough funds in your Wage Account to cover all applicable taxes in order to net the $200 per day pay.

If, as of November 15 each year, a balance remains in your Wage Account, you will automatically receive a payment of the balance remaining after payment of all applicable taxes. However, the total net amounts paid to you from the Wage Account cannot exceed $15,000 in any calendar year. Any balance remaining in your Wage Account after the payment of the net amount of $15,000 in any calendar year will be rolled over to the next calendar year.

Note Regarding Taxes.  Since payments from the Wage Account are considered income to you, they are subject to income tax withholding. Note that both your portion of the payroll taxes AND your employer’s portion of the payroll taxes with be withheld from your

payment.

Forfeiture of Balance in Wage Account. In the event that for any two (2)-year period:

    (a) no Contributions have been made to the Plan on your behalf; and

    (b) you have not completed the necessary enrollment forms as provided by the Plan Administrator to receive payments from the Wage Account; then any balance in your Wage Account at the end of such two (2)-year period will be forfeited and added to the Fund’s reserves.

Payment of Wage Account Upon Your Death.  Subject to the Forfeiture of Balance provision above, any balance remaining in your Wage Account upon your death will be paid to your beneficiary on file with the Contract Administrator.  Absent an effective designation of a beneficiary, the remaining balance will be paid to your survivors in the following order:  spouse, children, parents, brothers and sisters, your estate.