A Social Security Supplementation Benefit payment is issued by the ILWU-PMA Welfare Plan to certain pensioners under the ILWU-PMA Pension Plan whose primary or disability Social Security benefit is reduced because Pay Guarantee Plan (PGP) payments are not included in the calculation of Social Security Benefits.
To qualify to receive a Social Security Supplementation Benefit, you must:
Be an ILWU-PMA Pension Plan pensioner receiving a Normal or Disability pension based on 13 or more credited years of service;
Have a pension commencement date that is on or after July 1, 1981;
Have Welfare Plan eligibility as a pensioner;
Have been awarded a primary or disability Social Security benefit with an effective date that is on or after July 1, 1981, and which is in a lesser amount than you would have received if PGP payments had been included in the calculation of your Social Security benefit.
The Benefit Plans office will determine, from information on file, which pensioners under the ILWU-PMA Pension Plan may be qualified to receive a Supplementation Benefit, and will contact those pensioners by letter. The Plan office will not contact pensioners who cannot qualify for a benefit; for example, pensioners whose industry earnings in each year since 1973 were equal to or in excess of maximum earnings subject to FICA withholding, and pensioners who received no PGP payments.
The Benefit Plans office will provide an Application for ILWU-PMA Welfare Plan Social Security Supplementation Benefit and a Request for Social Security Earnings Information form to pensioners who may be qualified to receive the benefit. The application has complete instructions for claiming the benefit. The pensioner must:
1. Complete and return the application;
2. Submit a copy of his Social Security Award Certificate (SSA-L30-C1) or other verification from Social Security stating the entitlement date;
3. Request an Earnings Record from his Social Security office and submit it to the Welfare Plan office.
When a completed Application has been processed, an applicant found to be qualified to receive the benefit will be issued his payment together with an explanation of how his benefit was calculated. An applicant who does not qualify for the benefit will be notified.
NOTE: The Internal Revenue Service requires that federal tax be withheld from the Social Security Supplementation Benefit and that a Form W-2 be filed with the IRS and issued to any person who receives the benefit.
