2025-11-12T12:13:40-00:00 2024-12-31 650292391 LaPadula Carlson Co 550 Biltmore Way Suite 1200 Coral Gables FL 33134 990 2024-01-01 566085074 Plumbers & Pipefitters Local No 421 Health and Welfare Fund PLUM 8008425899 2010 NW 150th Avenue STE 200 Pembroke Pines FL 33028 Larry K Batson Trustee 8008425899 2025-11-12 true Sharon Carlson P00801942 3055299300 2025-11-12 2024 2025-03-06 01:10:19Z Larry K Batson 2556 Oscar Johnson Drive N Charleston SC 29405 29881463 false X X 1967 NC The Funds purpose is to provide health and welfare benefits to eligible participants and their dependents under terms of various collective bargaining and participating agreements between the various employers and the Plumbers and Pipefitters Local Union No. 421 9 9 39 0 0 12968842 20720163 601377 426383 52911 3077 13623130 21149623 0 13402856 14955857 0 0 0 699998 848690 14102854 15804547 -479724 5345076 17514110 25163348 5353630 4091070 12160480 21072278 The Fund is a multi-employer plan established for the purpose of providing health and welfare benefits to eligible participants and their dependents under the terms of various collective bargaining and participation agreements between various employers and Plumbers and Pipefitters Local Union No. 421 false false 15804547 The Fund provides medical, dental, disability, vision, prescription drug and death benefits to eligible participants. 15804547 false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false false 1 0 true 39 true false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true false false false false false X National Employee Benefits Administrator 8008425899 2010 NW 150th Avenue Suite 200 Pembroke Pines FL 33028 X Perry Howard Trustee 001.00 X 0 0 0 Jeffery Morgan Trustee 001.00 X 0 0 0 Steve Smith Trustee 001.00 X 0 0 0 Zane Gauldin Trustee 001.00 X 0 0 0 Matt Stroer Trustee 001.00 X 0 0 0 Larry K Batson Trustee 001.00 X 0 0 0 Carol Garrett Trustee 001.00 X 0 0 0 Tim Clark Trustee 001.00 X 0 0 0 James Wilber Trustee 001.00 X 0 0 0 false false false National Employee Benefits Administrator 2010 NW 150th Ave Ste 200 Pembroke Pines FL 33028 Administrative Services The Union Labor Life Insurance 1625 Eye Street NW Washington DC VA 20006 Stop Loss Insurance United Healthcare Insurance Company PO Box 94017 Palatine IL 60094 Dental Insurance 3 Employer Contributions 525100 20615028 Employees and Retirees 525100 105135 20720163 426771 8731452 8731840 -388 -388 3077 3077 3077 21149623 3077 0 0 0 14955857 14955857 0 0 0 0 0 0 428517 428517 44468 44468 77382 77382 0 45526 45526 66667 66667 0 50522 50522 0 0 0 0 0 22380 22380 0 28608 28608 0 10670 10670 Compliance Fees 63553 63553 10397 10397 15804547 15804547 3980694 8456453 2302061 2669112 11231355 14037783 17514110 25163348 198630 1512070 5155000 2579000 5353630 4091070 X 12160480 21072278 12160480 21072278 17514110 25163348 X 5345076 315722 3251000 X true X true X true false false Financial derivatives and other financial products Closely-held equity interests Federal income taxes Claims payable and incurred but not reported 2579000 Extended eligibility Dollar Bank 2579000 X 21419819 315722 315722 21104097 45526 45526 21149623 15084021 15084021 45526 675000 720526 15804547 X 2 The Trustees have evaluated the tax positions taken by the Fund and have concluded that as of December 31, 2024, there are no uncertain positions taken or expected to be taken, that would require the recognition of a liability or asset or disclosure in the financial statements. The Fund is subject to routine audits by taxing jurisdictions until the applicable statute of limitations expires however, there are currently no audits for any tax periods in progress. XII 4b Increase in obligations for current benefit coverage. Form 990, Part VI, Section B, Line 11b The return is prepared by the Funds independent certified public accountants which also perform an audit of the Funds books and records. The return is then provided to the Trustees for review and signature. Form 990, Part VI, Section B, Line 12c The Fund is subject to ERISA and the Trustees conform to its regulations. Section 404 and 406 of ERISA contain strict fiduciary rules and conflicts of interest prohibitions. The Trustees monitor and enforce the Funds compliance with ERISA with the assistance of the Funds professionals. Form 990, Part VI, Section C, Line 19 As required by ERISA the Funds governing documents, policies, financial statements and tax returns are available upon written request to the Funds Administrator and requesting a copy. Form 990, Part XI, Line 9 During the current years review, management identified a reporting error in the prior Form 990, which resulted in an understatement of net assets. In the prior filing, estimated future insurance premiums were reported as a reduction of net assets and as an increase to benefits paid. These estimated premiums represented non current liabilities and did not meet the criteria for recognition as current year expenses or liabilities under generally accepted accounting principles. Accordingly, the current Form 990 reflects a correction of this error through a prior period adjustment to beginning net assets. The adjustment removes the previuosly recorded non current liability and the related overstatement of benefits paid. This correction has no impact on current year operations, cash flows, or benefits actually paid to participants. As a result of this adjustments, beginning net assets increased by 3,251,000, reflecting the proper classification of teh prior period reporting error. Plumbers & Pipefitters 421 Pension Fund 2010 NW 150 Avenue Suite 200 Pembroke Pines FL 33028 570524232 FL Pension N/A false Plumbers & Pipefitters of the Carolina Defined Contribution Fund 2010 NW 150 Avenue Suite 200 Pembroke Pines FL 33028 586054909 FL Pension N/A false Plumbers & Pipefitters Local Union 421 2556 Oscar Johnson Road N Charleston SC 29405 582355491 SC 501c5 N/A false Plumbers & Pipefitters 421 Service Labor Mgnt Committee 2556 Oscar Johnson Road N Charleston SC 29405 331015215 SC 501c5 N/A false Plumbers & Pipefitters 421 Labor Mgnt Comm 2556 Oscar Johnson Road N Charleston SC 29405 582442647 SC 501c5 N/A false false false false false false false false false false false false false false false false true false false false Plumbers & Pipefitters Local Union 421 p 28608