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