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You can see this in the difference between funding for management employees under a 501 (c) (9) trust and the more tax-advantaged funding vehicles for collectively bargained employees.
The decision was to transfer excess pension assets and to pre-fund using a collectively bargained
This approach will serve to fund a significant portion of the liability over time, because about two-thirds of the company's employees are in the collectively bargained group.
So it began pre-funding using that vehicle in a non-collectively bargained 501 (c) (9) trust.
You find that from a financial point of view it's beneficial to take advantage of the collectively bargained VEBA.
CAMERON: For the union employees, the collectively bargained 501 (c) (9) trust is very favorable.
GULOTTA: But in a non-collectively bargained situation, is it the most tax effective vehicle available today?
In the county, the vast majority of all felonies are plea bargained, with only about 5 percent going to trial.
Assistant Public Defender Bob Kalunian, whose office represented most of those people, said about 70 percent were plea bargained.
SeaBright is a leading underwriter of Collectively Bargained Workers' Compensation for construction contractors, while Ulico is a nationally recognized provider of these programs to unionized employers.
SeaBright and Ulico share a fundamental commitment to Collectively Bargained Workers' Compensation and to the needs of union employers and union members.
Ulico Insurance Group (Ulico), a member of the ULLICO Family of Companies, specializes in collectively bargained workers' compensation programs and union liability errors and omissions coverage for union organizations and organized employers, and is a leading provider of fiduciary liability coverage for jointly managed benefit trust funds.
We bargained provisions in the contract to guarantee that our members would not be sold like packaged goods," said USWA executive vice president John Sellers.
These tactics on the part of the union have included baseless allegations that the company bargained in bad faith and have involved a corporate campaign designed to undermine the company's reputation with its customers and other audiences.