26 \\ How Do You Apply for Pension Benefits? When a period of time is extended due to your failure to submit information needed to make a decision on your application, the period for making the determination on your disability pension application is tolled from the date on which the notification of the extension is sent to you until the date on which you respond to the request for additional information. For disability pensions, if final action cannot be taken by the end of the second 30-day period (a total of 105 days), you will be sent a written explanation in advance of the expiration of the second 30- day period. At this time, you will be awarded any partial benefits that can be determined with available information. If your application is denied (in whole or in part), a timely notifica- tion letter will be sent to you. The letter will include the following: › Specific reason or reasons for the denial. › Reference to the specific Plan Document provision(s) on which the determination is based. › A description of any additional material or information necessary to perfect the claim and an explanation of why such material is necessary. › A description of the procedures for an appeal and the time limits applicable to such procedures, including a statement of your right to bring a civil action under Section 502(a) of ERISA following an adverse benefit determination on review. In addition, for denials (in whole or in part) of applications for disability pensions, if an internal rule, guideline, protocol, or other similar crite- rion was relied upon in making the adverse determination, either the specific rule, guideline, protocol, or similar criterion, will be included in the letter, or a statement will be included in the letter that such a rule, guideline, protocol, or similar criterion was relied on in making the ad- verse determination, and a copy of such rule, guideline, protocol, or other criterion will be provided to you upon request. WHEN BENEFITS ARE PAID AUTOMATICALLY Generally, if you are retired benefits under the National Pension Fund begin to be paid automatically if you are vested, and have not yet started to receive your pension by the April 1st of the calendar year following the calendar year in which you reach your Required Mandatory Distribution (RMD) age 72 (or age 70½ if you reach reached age 70½ before January 1, 2020). However, you may elect to begin receiving your benefit at any time on or after the April 1st of the calendar year following the calendar year in which you reach your RMD age, even if you have not yet retired but no later than the April 1st of the calendar year following the calendar year in which you retire. If you have not retired, you are required to submit an application and all necessary forms for your benefit to commence. If you do not start receiving your benefits by that date, the IRS can as- sess a 50% excise tax on the value of your benefits. WHEN BENEFITS START AFTER NORMAL RETIREMENT AGE If your pension starts after you reach your normal retirement age, you will receive the greater of: › Your benefit at your retirement (taking into account all of your credit), or › What your benefit was at your normal retirement age, increased for each month you did not work in disqualify- ing employment for which your benefit would have been suspended after normal retirement age. PENSION BENEFITS AS TAXABLE INCOME As a pensioner, you will receive from the Fund Office each year a Form 1099-R showing the benefits paid to you. As required by law, this information will also be supplied to the Internal Revenue Ser- vice for tax purposes. You may elect to have Federal withholding tak- en from your pension payments, and notices will be sent to you at the time you apply about withholding. Withholding is required for some distributions. You can also obtain a copy of your 1099-R on the Fund’s website at www.iamnpf.org. WHAT YOU CAN DO IF YOU ARE DENIED A PENSION: APPEALS PROCEDURES If your application for benefits is denied, in whole or in part, you have the right to appeal the adverse determination by the Fund Of- fice. Your written request for an appeal must be filed with the Trust- ees within 180 days after the mailing of such notice by the Fund Office. You have the opportunity to submit written comments, documents, records, and other information relating to your appli- cation for benefits. You will be provided, upon request and free of charge, reasonable access to, and copies of, all documents, records, and other information relevant to your application for benefits.