b'NEWMEMBERSQ-2. What notices must be provid failstocomply withCOBRAlose Thefollowingcompanieshaveed to Plan participants?thetaxdeductionotherwiseafrecentlybecomenewMRCAA-2. A general notice describing a fordedthemforcontributionsto members. We are very pleased toPlanparticipant\'s COBRA rights thePlan.Additionally,"highly welcome them to our Association.mustbegiventoallemployees compensated"employeesofthe andtheirspouseswhenaPlan contributingemployerswillbe Illinois Roof Consultingfirstbecomes subject to COBRA, forcedtoincludeintheirgross Associates,Inc.and then to each new employee as incometheamountofcontribu4302 "G" Crystal Lake Rd.heor sheishired.Planpartici tionsmadeontheirbehalf. McHenry, IL 60050pantsmustagainbenotifiedof Finally, the Plan may be forced to 815-385-6560 theirCOBRArightswithin14 pay a penalty of $100 per day for Roger D.Kuhlmann days after the plan administrator anyparticipantastowhichthe Thomas J.Gruebnau learns of an event that would en Planisnotincompliancewith Donald Bush, Sr. title a participant to elect COBRA COBRA. Congressis considering continuationofcoverage.The amendments to these penalty proMarcoRoofing,Inc.burden is on the employee or other visions.Essentiallythelossof 508 E. Third Streetfamilymembertonotify thePlan employerdeductionsandreDayton, Ohio 45402Administrator within 60 days of a quirement of inclusion in income 513-228-7426 divorce or legal separation or of a by highly compensated employees 0.L.Garrison childceasingtoqualifyasade would be replaced by an excise tax pendent child under the terms of payable by the Plan. Although this Nastase Roofing, Inc.the Plan. Otherwise, the employer excisetaxwouldbelesssevere 7610 North 96th Streetmustnotifytheadministrator of thanexistingpenalties,itcould Omaha, ebraska 68122an eventtriggeringCOBRA\'Sre still amount to a substantial mon402-571-2727 quirements within 30 d ay s of that etary penalty. For this reason, evAndrew Nastase event. ery effort should be made to comRichard Zeman Q-3. How long does the participant ply with COBRA as it becomes efTodd Nastase have to elect COBRA continuation fective for each Plan. coverage? Contributed by Brian Dunn,atReeves Roofing CompanyA-3. A participant has at least 60 torney,Spencer,Fane,Britt&Main& Reevesdays inwhich to elect or decline Browne, Kansas City, Mo.P.O. Box 273continuedcoverageunderCOClarkton, Missouri 63837BRA.Thiselectionperiodmust MRCA FOUNDATION 314-448-3449beginnolaterthanthedateon MRCAhasestablishedanonBob D. Reeveswhichcoveragewouldotherwise profitorganizationtoprovide Mike ReevesterminateunderthePlanand scholarship assistance at the postmust run until at least 60 days af secondarylevel.MRCAFoundaSentry Design and Constructionter the later of that date or the date tion, Inc. will consider applicants 704 S. GilbertonwhichthePlannotifiesthe for scholarships if they are pursuDanville,Illinois 61832participantofhisrighttoelect ing,orintendtopursue,a 217-446-2133COBRA coverage. If an election is curriculumatan accrediteduniGene Fowlermade during the election period, it versity,college,communitycolTomFromanis retroactively effective as of the lege,vocationalortradeschool Phyliss Ostoindate on which coverage would oth which will lead to a career in the erwise have been lost. A waiver of constructionindustry.ScholarT.R.A.M.RoofingCompanycontinuedcoverageexecuteddur shipswillbeawardedbythe 7105 Imperial Driveing the election period may be re Foundation\'sBoardofDirectors Knoxville, Tennessee 37918voked atany time during the re and will be based on such factors 615-687-4175 mainderofthatperiod,butwill astheapplicant\'sacademicperWalter J.Wilmoth effectively forfeit the participant\'s formance,employmentexperiArthur Amos right to forcethe Plan to provide ence,financialneed,and CharlesMcMillan coverageforthetimethatthe demonstrateddesireto pursue a waiver was in effect. career in the construction indusCOBRA (from page 1)Q-4. What are the penalties for a try. (2) church plans; and Plan\'s failure to comply with CO Candidates interested in apply(3) certain governmental plans. BRA? ingforascholarshipaward Multiemployerplanswillnor A-4.Astheycurrently exist,the should submit the application enmally be subject to COBRA for allpenaltiesforfailuretocomply closedwiththisissueandthree contributingemployers,evenwithCOBRAareextremelyse lettersof recommendation to the thoseemployerswhonormallyvere.Allemployerswhocon Foundation at theaddress listed employ fewer than 20 employees.tribute to a plan that in any way FOUNDATION (continued on page 4) Page3'