Newspaper Guild of New York • The New York Times •

Guild-Times Benefits Fund

Summary Plan Description for Retired Employees Age 65 or Over

Effective July 1, 2006

Summary Plan Description for Retired Employees Age 65 or Over Table of Contents

Newspaper Guild of New York/The New York Times Benefits Fund...... 1 Highlights of Your Benefits Fund Program for Retired Employees Age 65 or Over...... 3 Eligibility for Benefits...... 5 Who is Eligible?...... 5 For Yourself...... 5 For Your Dependents...... 5 Is Coverage Automatic or Must I Enroll?...... 6 What Should I Do If My Family Status Changes?...... 6 Contributions to the Cost of Coverage...... 7 Medical Benefits...... 8 Before Age 65...... 8 Age 65 or Older...... 8 Prescription Drug Program...... 8 Medicare Part D...... 9 Claiming Benefits/Coordination of Benefits with Medicare...... 11 Coverage Through A Health Maintenance Organization (HMO)...... 13 When Does Your Coverage End?...... 14 Continuation Of Coverage...... 14 Continuation Coverage Rights Under COBRA...... 14 Plan Administration...... 24 Claim Review Procedures...... 24 How to Appeal...... 24 Decision on Review...... 25 Qualified Medical Child Support Orders...... 33 Reimbursement Agreement...... 34 Interpreting the Plan...... 36 If The Plan Ends/Changes To The Plan...... 37 Fraud and Recovery Rule...... 38 Other Important Facts About The Benefits Fund...... 52 Your Rights Under ERISA...... 56 NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 

Summary Plan Description for Retired Employees Age 65 or Over Newspaper Guild of New York - The New York Times Benefits Fund

A Summary Plan Description for Retired Employees Age 65 or Over in Guild Jurisdiction of the New York Times, WQXR, Electronic Media Company, Times Digital, Guild-Times Benefits Fund and Guild-Times Pension Fund

Dear Member:

The Board of Trustees of the Newspaper Guild of New York-The New York Times Benefits Fund is pleased to present you with this updated description of the health and welfare benefits for eligible retired employees in Guild jurisdiction, and their eligible dependents. A separate booklet describes the Benefits Fund program for active employees and retired employees less than age 65.

The program provides financial protection and security if you or a covered dependent is ill or injured.

As you look through this booklet, you will learn how you become eligible for benefits, what your benefits are and how you claim them. Since the last booklet was published, a number of changes in health care benefits have been implemented. This booklet describes the Benefit Fund’s Plan in effect as of July 1, 2006.

Be sure to share this booklet with members of your family. We have tried to make it as easy to read as possible by presenting the information about your benefits in everyday language. For instance, the “Highlights of Your Benefits Fund Program for Retired Employees” section helps you see your benefits at a glance. (Of course, you should read further for details of those benefits.)

The Trustees may modify or eliminate (without prior notice to you) any benefits and the eligibility requirements for benefits described in this booklet. The Trustees have the authority and discretion to interpret the plan of benefits and make final determinations regarding them. Neither employment nor benefits are guaranteed. Under no circumstances will any Plan benefits become vested or non-forfeitable with respect to active or retired employees or their beneficiaries or dependents.

This booklet, called the “summary plan description” summarizes the key features of the Plan. It also constitutes the Guild-Times Benefits Fund’s plan document. Complete details of the Plan are also contained in the other official Plan documents, including the Agreement and Declaration of Trust NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE  Summary Plan Description for Retired Employees Age 65 or Over that created the Fund, which legally govern the operation of the Plan. All official Plan documents are available for your inspection at the Fund Office during normal business hours, and all statements made in this booklet are subject to the provisions and terms of those documents. In case of a conflict or inconsistency between the official Plan documents and this booklet, the official documents will govern in all cases.

If you have any questions about your benefits, please feel free to contact the Benefits Fund office at 212-556-3526 or fax to 212-556-3600.

With our best regards,

Board of Trustees

Neil A. Lewis Charlotte Behrendt Barry F. Lipton Jay McKillop William O’Meara Robert Nusspickel Sam Weiss Corinne Osborn

PAGE  • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over Highlights of Your Benefits Fund Program for Retired Employees Age 65 or Over

The Plan is supplemental to benefits that are provided by Medicare. Before you can participate in the Plan, Medicare must first provide you with an explanation of benefits.

Medical Benefits

Hospital (per covered person each calendar year) – You elect one of the two:

ß Guild-Times Benefits Fund pays the first day’s Medicare deductible, Medicare then pays the second through 21 days in full and Guild-Times Benefits Fund pays the Medicare coinsurance in full for the balance of days after the 21st day covered by Medicare (you must use your lifetime reserve); Benefits coordinated with Medicare Part A for retired employees age 65 and over

ß HIP (which may be selected instead of Guild-Times Benefits Fund) (see HIP booklet for coverage information)

Medical (per covered person each calendar year)

ß The Guild-Times Benefits Fund administers this coverage

w you pay a $300 individual deductible

w the Plan pays 20% of the Medicare-approved rate

w $1 million lifetime maximum per person (which includes charges incurred under the Guild-Times Benefits Fund prior to qualifying for this retirees-over-65 coverage)

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE  Summary Plan Description for Retired Employees Age 65 or Over Prescription Drug Benefit

ß PharmaCare provides the coverage.

w There is a $100 annual deductible.

w Mandatory dispensing of generic drugs if available, or retiree pays the difference.

w The greater of 20% or $3 co-pay for generic, and the greater of 20% or $8 co-pay for brand. In addition, if a generic drug is available, you must also pay the price difference between the brand and generic options.

w Mail order required for maintenance drugs (90 day supply at 2-½ times retail co-pay). The mail order program is mandatory after two refills of a maintenance drug.

No optical, dental or life insurance benefits are provided by the Benefits Fund

PAGE  • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over Eligibility for Benefits

Who Is Eligible?

For Yourself

You are eligible for health benefits from the Benefits Fund if you:

1. have retired prior to age 65 and elect to continue coverage at age 65, when you normally become eligible for Medicare benefits, or

2. retire at age 65 or older with five years of accredited service, or

3. retire due to a total and permanent disability and you are at least 40 years of age with ten years of accredited service and are eligible at the time of retirement for Medicare benefits.

Retiree coverage is not available if you initially elect severance or terminate with a right to a deferred (or vested) pension. In other words, to qualify for retiree benefits, you must have been an active employee with a right to immediate pension benefits from the Guild-Times Pension Fund at the time you lost your eligibility for health benefits as an active employee.

For Your Dependents

The Plan offers medical benefit protection to your spouse, if your spouse is eligible for Medicare. Domestic Partners are not eligible for coverage under the Guild-Times Benefits Fund.

Benefits for a retired employee less than age 65 and dependents less than age 65 are described in a separate booklet. If you are under 65 but your spouse is over 65, your spouse’s benefit is described in this booklet but your benefit is described in the separate booklet. The separate booklet is available free of charge from the Fund Office.

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE  Summary Plan Description for Retired Employees Age 65 or Over Is Coverage Automatic or Must I Enroll?

You can elect retiree coverage for yourself and your eligible dependents during an open enrollment period held every year February 15th through March 15th to be effective April 1st. If you are eligible for dependent coverage during the open enrollment period and you elect individual coverage, generally, you may not add dependents until the next open enrollment period. However, if you are declining enrollment for yourself or your dependents (including your spouse) because of other health insurance coverage, you may in the future be able to enroll yourself or your dependents in this plan, provided that you request enrollment within 30 days after your other coverage ends.

What Should I Do If My Family Status Changes?

You should notify the Fund office within 30 days of a change in family status. A change in family status includes the birth of a new dependent child or if you marry, divorce, are legally separated, or if an eligible dependent dies. If you have any question whether a change in family status requires a new election, please call the Fund as soon as possible.

PAGE  • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over Contributions to the Cost of Coverage

Your contribution for health care coverage equals 30% of the cost of medical premiums for benefit coverage as annually determined by the Fund actuary. If you also cover a dependent through this Plan, the contribution rate is also 30% of the cost of these premiums. You will be told during open enrollment what the specific premium is.

Participants who fail to make required contributions by the first of the month following the month for which such contributions are due will have their benefits cancelled.

If a retiree dies, a dependent of a deceased retiree who is covered immediately prior to the death of the retiree will continue to be covered, as long as the dependent is otherwise eligible, for the 24-month period following death at no cost to the dependent. This coverage is concurrent with COBRA. Thus, after the 24-month period ends, the dependent, if eligible for COBRA continuation coverage, may elect to pay for up to 12 additional months of coverage, adding up to a total of 36 months of continued coverage.

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE  Summary Plan Description for Retired Employees Age 65 or Over Medical Benefits

Before Age 65

Eligible retirees under age 65 and dependents under age 65 are eligible for the same medical benefits as active employees, (with the exception of no dental, optical, life insurance and a $100 annual deductible for prescription drug coverage) as long as they continue to make the proper contributions. These benefits are described in a separate booklet.

Age 65 or Older

Benefits for a retiree age 65 or older or dependent age 65 or older who chooses hospital and medical coverage are coordinated with Medicare (Part A, hospital; Part B, medical). This rule applies even if you have not enrolled for Medicare. If you are still working after reaching age 65, in order to receive full coverage, you should enroll in Medicare for yourself (and your spouse, if age 65 or older) as soon as your active employee benefits terminate. Otherwise you be treated as though Medicare paid you benefits even though it did not.

The Plan will cover only expenses normally covered by Medicare—and will supplement the benefits that Medicare provides up to the Medicare- approved amount.

Prescription Drug Program

The Benefits Fund offers a prescription drug plan through PharmaCare. There are no claim forms to file. There is a $100 annual deductible. In addition to the deductible, you are also responsible for a co-payment. For brand-name drugs, the co-payment is the greater of 20% of the drug cost or $8. For generic drugs, the co-payment is the greater of 20% of the drug cost or $3.

The retiree prescription drug benefit will require a mandatory dispensing of generic instead of brand name prescription drugs when generics are available. If you elect a brand name prescription that has a generic alternative, you will be required to pay the brand co-pay plus the price difference between brand and generic. For example, assume you have already met the $100 annual deductible in 2006, and you elect to fill a prescription using a brand name prescription drug although a generic is available, you will be required to pay the price difference. Let’s say that the cost of the brand name drug is $50 and the generic costs $25. If you elected to purchase the brand name drug, you

PAGE  • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over would be responsible for paying the difference in price between the brand name and generic drug, or $25 ($50 - $25 = $25). The co-payment is 20% of $25 or $8 if greater. So, in this example your out of pocket expense is $33 ($25 plus an $8 co-payment). If instead you had fill the prescription with the generic drug, you would have only paid the $5 co-payment (the higher of 20% of the $25 cost or $3). You must present your PharmaCare card to your pharmacist when filling your prescription in order to be eligible for this benefit. If you go to a non-participating pharmacist, you will be reimbursed 20% of the average wholesale price of the drug you purchased.

You are only allowed to fill up to two (2) 30-day prescriptions for maintenance drugs at a retail pharmacy. After that, you are required to fill a 90-day prescription through PharmaCare’s mail order plan, though the cost is only 2 ½ times retail co-pay.

Here’s how it works. Let’s say you order a 90-day mail order supply of a generic prescription drug that costs (at retail) $25 for a 30-day supply. Normally, the co-pay would be $8 (because $8 is greater than 20% x $25 = $5) per 30-day supply. But under the special co-pay rules for mail order drugs, the co-pay for 3 months is $20.00 (2-½ x $8), not $24 (3 x $8).

Medicare Part D

The Guild-Times Benefits Fund has determined that your prescription drug coverage with the Guild-Times Benefits Fund is, on average for all plan participants, expected to pay out as much as the standard Medicare prescription drug coverage will pay. Starting January 1, 2006, prescription drug coverage will be available to everyone with Medicare through Medicare prescription drug plans. All Medicare prescription drug plans will provide at least a standard level of coverage set by Medicare. Some plans might also offer more coverage for a higher monthly premium.

Because your existing coverage is on average at least as good as standard Medicare prescription drug coverage, you can keep this coverage and not pay extra if you later decide to enroll in Medicare coverage. People with Medicare can enroll in a Medicare prescription drug plan from November 15, 2005 through May 15, 2006. However, because you have existing prescription drug coverage that, on average, is as good as Medicare coverage, you can choose to join a Medicare prescription drug plan later. Each year after that, you will have the opportunity to enroll in a Medicare prescription drug plan between November 15th through December 31st.

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE  Summary Plan Description for Retired Employees Age 65 or Over If you do decide to enroll in a Medicare prescription drug plan, you must drop your Guild-Times Benefits Fund prescription drug coverage. Please be aware that you may not be able to get this coverage back. If you drop your coverage with the Guild Times Benefits Fund and enroll in a Medicare prescription drug plan, you may not be able to get this coverage back later. You should compare your current coverage, including which drugs are covered, with the coverage and cost of the plans offering Medicare prescription drug coverage in your area.

You should also know that if you drop or lose your coverage with the Guild-Times Benefits Fund and don’t enroll in Medicare prescription drug coverage after your current coverage ends, you may pay more to enroll in Medicare prescription drug coverage later. If after May 15, 2006, you go 63 days or longer without prescription drug coverage that’s at least as good as Medicare’s prescription drug coverage; your monthly premium will go up at least 1% per month for every month after May 15, 2006 that you did not have that coverage. For example, if you go nineteen months without coverage, your premium will always be at least 19% higher than what most other people pay. You’ll have to pay this higher premium as long as you have Medicare coverage. In addition, you may have to wait until November 2006 to enroll.

PAGE 10 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over Claiming Benefits/ Coordination of Benefits with Medicare

The Plan supplements benefits provided by Medicare. Since Medicare is the primary provider of benefits, any claims must first be submitted to Medicare before Plan benefits are payable.

These are the steps for reimbursement once you are eligible for Medicare:

Step 1: Have your doctor complete the claim form and submit the claim to Medicare

Step 2: Medicare will send you an Explanation of Benefits statement

Step 3: Submit a copy of Medicare’s Explanation of Benefits, the claim and a copy of the bill to the address shown on the claim form.

The Fund will not duplicate Medicare’s benefits. In order to qualify for benefits a claimant must file a claim within one year of the date of the expense of the incurred claim.

Hospital

The Fund will pay for the first day’s hospital deductible (which is not covered by Medicare). Medicare Part A will generally pay 100% of the eligible charges for the remaining days of most hospital stays (up to 90 days).

Medical

As a general rule, Medicare Part B will pay 80% of the reasonable charges (as determined by Medicare) of these benefits, after you have paid the $100 deductible.

After you meet the Fund’s medical deductible, the Fund will pay 20% of the reasonable charges (as determined by Medicare). In addition, your payment of the $100 Medicare Part B deductible will be applied toward the Fund’s medical deductible of $300 per year.

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 11 Summary Plan Description for Retired Employees Age 65 or Over For example: Jim is an eligible retiree who is over age 65. He has a $600 medical bill that he submits to Medicare. Assuming that Jim has already met the Medicare Part B deductible and the Plan’s $300 deductible, his benefits would be paid as follows:

Assume Medicare approves $600 as the reasonable charge

Part B pays 80% x $600 = $480 plus Plan pays 20% x $600 = $120 Total payment = 100% = $600

Medicare has regulations that apply to the maximum amount that a doctor may charge. The Plan coordinates with Medicare by paying 20% of the amount Medicare approves. A doctor can charge more than this amount, up to limits set by law in which case you are responsible for what the doctor charges above the usual, customary and reasonable amounts. For further information, check with your local Social Security office.

PAGE 12 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over Coverage Through A Health Maintenance Organization (HMO)

With one exception, coverage for a retired employee age 65 or over or eligible dependent age 65 or over is not provided through an HMO or Preferred Provider Organization (PPO). If retired at age 65, coverage may instead be elected through the Fund.

The exception is that, if you are participating in HIP at the time of retirement, you may continue HIP coverage as a replacement for Medicare coverage. HIP VIP benefits are provided instead of Medicare benefits. For details about how HIP coverage works, contact the Fund Office or call HIP at 800-671-1770.

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 13 Summary Plan Description for Retired Employees Age 65 or Over When Does Your Coverage End?

Your medical coverage will continue as long as you continue to make contributions, subject to the Plan’s continued existence, and the ability of the Trustees to amend the Plan (See page 37 for more). If your contributions stop, coverage will stop as of the last day of the month for which contributions are made.

Coverage for your dependents ends on the earliest of the following events:

ß your coverage ends. However, a dependent of a deceased retiree who is covered immediately prior to the death of the retiree will continue to be covered, as long as the dependent is otherwise eligible, for the 24-month period following death at no cost to the dependent. This coverage is concurrent with COBRA. Thus, after the 24-month period ends, the dependent, if eligible for COBRA continuation coverage, may elect to pay for up to 12 additional months of coverage, adding up to a total of 36 months of continued coverage

ß your dependent is no longer eligible, or

ß the Plan no longer covers dependents.

In certain cases, however, your dependents may be eligible to elect continuation coverage. See the next section for details.

Continuation Of Coverage

Under certain circumstances, you or your surviving dependents can continue coverage after eligibility ends, but you (or your survivor) will have to pay for the cost of this coverage.

Continuation Coverage Rights Under COBRA

Introduction

This section contains important information about your right to COBRA continuation coverage, which is a temporary extension of coverage under the Plan. This section generally explains COBRA continuation coverage, when it may become available to you and your family, and what you and your dependents need to do to protect the right to receive it.

PAGE 14 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over The right to COBRA continuation coverage was created by a federal law, the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). COBRA continuation coverage can become available to you when you would otherwise lose your group health coverage. It can also become available to other members of your family who are covered under the Plan when they would otherwise lose their group health coverage. For additional information about your rights and obligations under the Plan and under federal law (besides what is provided in this booklet), please contact the Fund Office at (212) 556-3526.

What is COBRA Continuation Coverage?

COBRA continuation coverage is a continuation of Plan coverage when coverage would otherwise end because of a life event known as a “qualifying event.” Specific qualifying events are listed later in this section. After a qualifying event, COBRA continuation coverage must be offered to each person who is a “qualified beneficiary.” You, your spouse, and your dependent children could become qualified beneficiaries if coverage under the Plan is lost because of the qualifying event. Under the Plan, qualified beneficiaries who elect COBRA continuation coverage must pay for COBRA continuation coverage. Note that, for purposes of COBRA and the section below, you can qualify as a “covered employee” if you elect retiree coverage under the Plan, provided that you are otherwise eligible for retiree benefits at the time you retire.

If you are an employee, you will become a qualified beneficiary if you lose your coverage under the Plan because a proceeding in bankruptcy is filed with respect to your former employer, and that bankruptcy results in the loss of coverage of any retired employee covered under the Plan.

In addition to the employee qualifying event, if you are the spouse of an employee, you will become a qualified beneficiary if you lose your coverage under the Plan because any of the following qualifying events happens:

ß Your spouse dies; or

ß You become divorced or legally separated from your spouse.

In addition to the employee qualifying event, your dependent children will become qualified beneficiaries if they lose coverage under the Plan because any of the following qualifying events happens:

ß The parent-employee dies;

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 15 Summary Plan Description for Retired Employees Age 65 or Over ß The parents become divorced or legally separated; or

ß The child stops being eligible for coverage under the plan as a “dependent child.”

Children who are born to or placed for adoption with a covered employee during the period of the employee’s continuation coverage also are qualified beneficiaries entitled to COBRA continuation coverage. Once the newborn or adopted child is enrolled in continuation coverage pursuant to the Plan’s rules, the child will be treated like all other qualified beneficiaries with respect to the same qualifying event. The maximum coverage period for such a child is measured from the same date as for other qualified beneficiaries with respect to the same qualifying event (and not from the date of the child’s birth or adoption). Furthermore, if you get married while receiving COBRA, you may add your spouse to your coverage.

If COBRA coverage ceases for you, your spouse or your dependent child(ren) before the end of the maximum 36-month COBRA period, COBRA coverage will also end for the newly added dependents.

Loss of Other Group Health Plan Coverage

If, while you (the employee) are enrolled for COBRA Continuation Coverage your spouse or dependent loses coverage under another group health plan, you may enroll the spouse or dependent for coverage for the balance of the period of COBRA Continuation Coverage. The spouse or dependent must have been eligible but not enrolled in coverage under the terms of the pre- COBRA plan and, when enrollment was previously offered under the pre- COBRA plan and declined, the spouse or dependent must have been covered under another group health plan or had other health insurance coverage.

The loss of coverage must be due to exhaustion of COBRA Continuation Coverage under another plan, termination as a result of loss of eligibility for the coverage, or termination as a result of employer contributions toward the other coverage being terminated. Loss of eligibility does not include a loss due to failure of the individual or participant to pay premiums on a timely basis or termination of coverage for cause. You must enroll the spouse or dependent within 31 days after the termination of the other coverage. Adding a Spouse or Dependent Child may require that you switch from individual to family coverage and may cause an increase in the amount you must pay for COBRA Continuation Coverage.

PAGE 16 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over Sometimes, filing a proceeding in bankruptcy under Title 11 of the United States Code can be a qualifying event. If a proceeding in bankruptcy is filed with respect to your employer, and that bankruptcy results in the loss of coverage of any retired employee covered under the Plan, the retired employee will become a qualified beneficiary with respect to the bankruptcy. The retired employee’s spouse, surviving spouse, and dependent children will also become qualified beneficiaries if bankruptcy results in the loss of their coverage under the Plan.

When is COBRA Coverage Available?

The Plan will offer COBRA continuation coverage to qualified beneficiaries only after the Fund office has been notified that a qualifying event has occurred. When the qualifying event is commencement of a proceeding in bankruptcy with respect to the employer, the employer must notify the Fund office of the qualifying event.

You Must Give Notice of Some Qualifying Events

For all other qualifying events (divorce or legal separation of the employee and spouse or a dependent child’s losing eligibility for coverage as a dependent child), you (or your family member) must notify the Fund office within 60 days after the later of the date the qualifying event occurs or date of the loss of coverage due to the qualifying event. You must provide this notice to: Newspaper Guild of New York – The New York Times Benefits Fund, Room 967, 229 West 43rd Street, New York, NY 10036, Attention: Fund Administrator. Please use an authorized form which can be obtained from the Fund office for this purpose. The employee or family member can provide notice on behalf of themselves as well as other family members affected by the qualifying event.

How is COBRA Coverage Provided?

Once the Fund office receives notice that a qualifying event has occurred, COBRA continuation coverage will be offered to each of the qualified beneficiaries. Each qualified beneficiary will have an independent right to elect COBRA continuation coverage. Covered employees may elect COBRA continuation coverage on behalf of their spouses, and parents may elect COBRA continuation coverage on behalf of their children.

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 17 Summary Plan Description for Retired Employees Age 65 or Over How Long Does COBRA Continuation Coverage Last?

COBRA continuation coverage is a temporary continuation of coverage. When the qualifying event is the death of the employee, your divorce or legal separation, or a dependent child’s losing eligibility as a dependent child, COBRA continuation coverage lasts for up to a total of 36 months.

Early Termination of Continuation Coverage

The law provides that continuation coverage may be cut short prior to the expiration of the 36-month period for any of the following five reasons:

(1) The group health coverage provided to you is terminated (and the Fund is not required by COBRA to provide you with other group health coverage that it maintains, if any);

(2) The premium for continuation coverage is not timely paid (within the applicable grace period); or

(3) The individual first becomes, after electing COBRA coverage, covered under another group health plan (as an employee or otherwise) that does not contain any preexisting condition exclusion or limitation applicable to the individual.

Continuation coverage may also be terminated for any reason the Plan would terminate coverage of a participant or beneficiary not receiving continuation coverage (such as fraud).

Addition of Newly Acquired Dependents

If, while you (the employee) are enrolled for COBRA Continuation Coverage, you marry, have a newborn child, adopt a child, or have a child placed with you for adoption, you may enroll that spouse or child for coverage for the balance of the period of COBRA Continuation Coverage if you properly enroll them after the marriage, birth, adoption, or placement for adoption. For example, if you have five months of COBRA left and you get married, you can enroll your new spouse for five months of COBRA coverage. To enroll your new dependent for COBRA coverage, notify the Fund within 31 days after acquiring the new dependent. Adding a Spouse or Dependent Child may require that you switch from individual to family coverage and may cause an increase in the amount you must pay for COBRA Continuation Coverage.

PAGE 18 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over If COBRA coverage ceases for you, your spouse or your dependent child(ren) before the end of the maximum 36-month COBRA period, COBRA coverage will also end for the newly added dependent. Check with the Fund for more details on how long COBRA coverage lasts.

Loss of Other Group Health Plan Coverage

If, while you (the employee) are enrolled for COBRA Continuation Coverage your spouse or dependent loses coverage under another group health plan, you may enroll the spouse or dependent for coverage for the balance of the period of COBRA Continuation Coverage. The spouse or dependent must have been eligible but not enrolled in coverage under the terms of the pre- COBRA plan and, when enrollment was previously offered under the pre- COBRA plan and declined, the spouse or dependent must have been covered under another group health plan or had other health insurance coverage.

The loss of coverage must be due to exhaustion of COBRA Continuation Coverage under another plan, termination as a result of loss of eligibility for the coverage, or termination as a result of employer contributions toward the other coverage being terminated. Loss of eligibility does not include a loss due to failure of the individual or participant to pay premiums on a timely basis or termination of coverage for cause. You must enroll the spouse or dependent within 31 days after the termination of the other coverage. Adding a Spouse or Dependent Child may require that you switch from individual to family coverage and may cause an increase in the amount you must pay for COBRA Continuation Coverage.

When COBRA Continuation Coverage May Be Cut Short

Once COBRA Continuation Coverage has been elected, it may be cut short on the occurrence of any of the following events:

1. The date on which the Fund no longer provides group health coverage to any participants;

2. The first day of the time period for which the amount due for the COBRA Continuation Coverage is not paid on time; or

3. The date, after the date of the COBRA election, on which the covered person first becomes covered under another group health plan and that plan does not contain any legally applicable exclusion or limitation with respect to a Pre-Existing Condition that the covered person may have. NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 19 Summary Plan Description for Retired Employees Age 65 or Over How can you elect COBRA continuation coverage?

To elect continuation coverage, you must complete the Election Form (which will be mailed to you by the Fund Office once it has received notification of a qualifying event) and furnish it according to the directions on the form. Each qualified beneficiary has a separate right to elect continuation coverage. For example, the employee’s spouse may elect continuation coverage even if the employee does not. Continuation coverage may be elected for only one, several, or for all dependent children who are qualified beneficiaries. A parent may elect to continue coverage on behalf of any dependent children. The employee or the employee’s spouse can elect continuation coverage on behalf of all of the qualified beneficiaries.

Explanation of the Consequences of Failing to Elect COBRA

In considering whether to elect continuation coverage, you should take into account that a failure to continue your group health coverage will affect your future rights under federal law. First, you can lose the right to avoid having pre-existing condition exclusions applied to you by other group health plans if you have more than a 63-day gap in health coverage, and election of continuation coverage may help you not have such a gap. Second, you will lose the guaranteed right to purchase individual health insurance policies that do not impose such pre-existing condition exclusions if you do not get continuation coverage for the maximum time available to you. Finally, you should take into account that you have special enrollment rights under federal law. You have the right to request special enrollment in another group health plan for which you are otherwise eligible (such as a plan sponsored by your spouse’s employer) within 30 days after your group health coverage ends because of the qualifying events listed above. You will also have the same special enrollment right at the end of continuation coverage if you get continuation coverage for the maximum time available to you.

How much does COBRA continuation coverage cost?

Depending on the reason that they became eligible for COBRA, each qualified beneficiary may be required to pay the entire cost of continuation coverage. The amount a qualified beneficiary may be required to pay may not exceed 102 percent of the cost to the group health plan (including both employer and employee contributions) for coverage of a similarly situated plan participant or beneficiary who is not receiving continuation coverage.

PAGE 20 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over When and how must payment for COBRA continuation coverage be made? First payment for continuation coverage

If you elect continuation coverage, you do not have to send any payment with the Election Form. However, you must make your first payment for continuation coverage not later than 45 days after the date of your election. (The date your Election Form is post-marked will be used as the date of your election, if you decide to mail your payment.) If you do not make your first payment for continuation coverage in full not later than 45 days after the date of your election, you will lose all continuation coverage rights under the Plan. You are responsible for making sure that the amount of your first payment is correct. You may contact the Fund office or refer to the Election Form you receive for this information.

Periodic payments for continuation coverage

After you make your first payment for continuation coverage, you will be required to make periodic payments for each subsequent coverage period. Information about the amount due for each coverage period for each qualified beneficiary can be obtained from the Fund office. The periodic payments can be made on a monthly basis. Under the Plan, each of these periodic payments for continuation coverage is due on the first day of the calendar month for that coverage period. If you make a periodic payment on or before the first day of the coverage period to which it applies, your coverage under the Plan will continue for that coverage period without any break. The Plan will not send periodic notices of payments due for these coverage periods.

Grace periods for periodic payments

Although periodic payments are due on the dates shown above, you will be given a grace period of 30 days after the first day of the coverage period to make each periodic payment. Your continuation coverage will be provided for each coverage period as long as payment for that coverage period is made before the end of the grace period for that payment. However, if you pay a periodic payment later than the first day of the coverage period to which it applies, but before the end of the grace period for the coverage period your coverage under the Plan will be suspended as of the first day of the coverage period and then retroactively reinstated (going back to the first day of the coverage period) when the periodic payment is received. This means that any claim you submit for benefits while your coverage is suspended may be denied and may have to be resubmitted once your coverage is reinstated.

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 21 Summary Plan Description for Retired Employees Age 65 or Over If you fail to make a period payment before the end of the grace period for that coverage period, you will lose all rights to continuation coverage under the Plan.

Your first payment and all periodic payments for continuation coverage should be send to:

Newspaper Guild of New York – The New York Times Benefits Fund 229 West 43rd Street, Room 967 New York, NY 10036 Attention: Fund Administrator

Employee Responsibilities Under COBRA

1. The employee must notify the employer of a COBRA qualifying event such as divorce, legal separation or dependent child ceasing to be eligible for coverage. This must be done within 60 days of the qualifying event.

2. The employee or eligible individual must notify the Fund office of their decision to elect continued coverage by filing a COBRA application and submitting required premiums within 60 days of Fund office notification.

If You Have Questions

Questions concerning your Plan or your COBRA continuation coverage rights should be addressed to the contact or contacts identified below. For more information about your rights under ERISA, including COBRA, the Health Insurance Portability and Accountability Act (HIPAA), and other laws affecting group health plans, contact the nearest Regional or District Office of the U.S. Department of Labor’s Employee Benefits Security Administration (EBSA) in your area or visit the EBSA website at www.dol.gov/ebsa. (Addresses and phone numbers of Regional and District EBSA Offices are available through EBSA’s website.)

If you should die while eligible for benefits, your eligible dependents will continue to be covered for hospital and medical benefits for two years after your death. Since benefits are available to your covered dependent age 65 or over, the Federal law for further continuation of coverage (commonly known as COBRA) does not apply.

PAGE 22 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over Certificate of Creditable Coverage

When your Fund coverage ends, you and/or your dependents are entitled by law to, and will be provided with, a “Certificate of Creditable Coverage.” Certificates of Creditable Coverage indicate the period of time you and/or your dependents were covered under the Fund (including COBRA coverage), as well as certain additional information required by law. The Certificate of Creditable Coverage may be necessary if you and/or your dependents become eligible for coverage under another group health plan, or if you buy a health insurance policy within 63 days after your coverage under this Fund ends (including COBRA coverage). The Certificate of Creditable Coverage is necessary because it may reduce any exclusion for pre-existing condition periods that may apply to you and/or your dependents under the new group health plan or health insurance policy.

The Certificate of Creditable Coverage will be provided to you on behalf of yourself or on behalf of your dependents free of charge:

• on your request, within 24 months after your Fund coverage ends

• when you are entitled to elect COBRA

• when your coverage terminates, even if you are not entitled to COBRA

• when your COBRA coverage ends.

A request for a Certificate of Creditable overage should be submitted to:

Newspaper Guild of New York - The New York Times Benefits Fund 229 West 43rd Street, Room 967 New York, NY 10036 Attn: Fund Administrator (212) 556-3526

You should retain these Certificates of Creditable Coverage as proof of prior coverage for your new health plan. For further information call the Fund Office.

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 23 Summary Plan Description for Retired Employees Age 65 or Over Plan Administration

Please consult the Benefit Booklet for Actives Under Age 65 (see pages 15 - 25) for a description of major medical services covered.

To submit a claim, present your Benefits Card to your provider along with your Medicare Card and claims are processed automatically.

Note that, before filing a claim for benefits under the Plan, you must exhaust your options under the procedures below.

Claim Review Procedures

If your claim for hospital or medical benefits is denied, in whole or in part, the Fund, Guild-Times Benefits Fund or your HMO must tell you:

w the specific reasons for the denial,

w the exact plan provision(s) on which the decision was based,

w what additional material or information is relevant to your case, and

w what procedure you should follow to get your claim reviewed.

Specific claims procedures for your HMO are spelled out in your HMO’s Benefits booklet, which is available free of charge from the Fund Office.

How To Appeal

You or your authorized representative have the right to apply for a review of a claim that is denied. You must do this, in writing, within 180 days after you receive or are eligible to receive the claim denial notice. Your review application may include any additional information that you wish to supply.

After receiving this application, the insurance company, HMO or the Board of Trustees will review your claim again. If you wish, you can also examine any documents the Plan Administrator has that concern your application, such as copies of the plan or special information relating to your claim.

PAGE 24 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over Decision On Review

The Board of Trustees must make a final decision on your claim at its next regularly scheduled meeting, unless it received your request within 30 days of such meeting, in which case the Board will make a decision by the following meeting. However, if special circumstances arise and you are notified in writing in advance, an extension can be imposed such that the Board decision will be made no later than the third meeting following the Board’s receipt of your request for review. The final decision must be in writing, clearly stating the reasons for the decision and the Plan provisions on which the decision was based. If your claim is denied on appeal, there are additional steps you can take if you believe your claim should be honored. (See “Your Rights Under ERISA,” page 56).

If your claim is still denied, there are additional steps you can take if you believe your claim should be honored. (See “Your Rights Under ERISA,” page 56).

If you are enrolled with HIP, HIP will provide you with its claim procedures under separate cover.

Utilization Review

Under the Hospital Plan, the Guild-Times Benefits Fund has a Utilization Review process/Utilization Review is a process to review medical services provided to you to determine whether the services were medically necessary. Utilization Review is conducted by:

w Trained administrative personnel, under the supervision of a trained health care professional;

w A trained health care professional, and;

w Where the review involves an adverse determination, a clinical peer reviewer. A clinical peer reviewer is licensed physician or other licensed, certified or appropriately credentialed professional, who is in the same profession and same or similar specialty as a health care provider who typically manages the medical condition or disease or provides the health care service or treatment under review, and who is not a subordinate of the person who made the original decision.

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 25 Summary Plan Description for Retired Employees Age 65 or Over Notification

All services are subject to retrospective review to determine if they were medically necessary. If the Guild-Times Benefits Fund determines retrospectively that the service was not medically necessary, it will notify you in writing within 30 days of their receipt of the information necessary to render a decision and you will be liable for any service which is determined in their sole judgment, to be medically unnecessary.

A notice of an adverse determination will be in writing and will indicate the reason for the determination; identity of the medical experts whose advice was obtain on behalf of the Plan in connection with your claim; instructions on how to make a standard or external appeal; notice of the availability upon your request or the request of your designated representative, of the clinical review criteria relied on to make the determination. The notice will also specify what, if any, additional necessary information must be provided to, or obtained by Guild-Times Benefits Fund in order to make a decision on appeal.

In the event that Guild-Times Benefits Fund renders an adverse determination without attempting to discuss such matter with the member’s health care provider who specifically recommended the health care service, procedure or treatment under review, such health care provider shall have the opportunity to request a reconsideration of the adverse determination. Except in cases of retrospective review, such reconsideration shall occur within one business day of receipt of the request and will be conducted by the member’s health care provider and the clinical peer reviewer making the initial determination or a designated clinical peer reviewer if the original clinical peer reviewer cannot be available.

PAGE 26 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over Standard Appeal

If you disagree with the Utilization review decision, you have the right to appeal the decision (see below for a description of the 2 appeals). The appeal may also be made by your designee or health care provider. You or your authorized representative may file a formal appeal by telephone or in writing.

Final determination. The notice of the appeal determination will include:

w The reasons for the determination; provided, however, that where the adverse determination is upheld on appeal, the notice shall include the clinical rationale for such final adverse determination; and

w A notice of the covered person’s right to an external appeal together with a description of the external appeal process and time frames.

w Appeals shall only be conducted by clinical peer reviewers, provided that any such appeal shall be reviewed by a clinical peer reviewer other than the clinical peer reviewer who rendered the adverse determination, and that the clinical peer reviewer who handles your appeal shall not be a subordinate of the clinical peer review who handled your initial claim.

Level 1 Appeals

A Level 1 Appeal is your first request for review of the initial reduction or denial of benefits. You have 180 calendar days from the date on the notification letter to file an appeal. An appeal submitted beyond the 180- calendar-day limit will not be accepted for review.

If the services have already been provided, Guild-Times Benefits Fund or the Plan Administrator for Major Medical Benefits will acknowledge receipt of your appeal in writing within 15 calendar days from the initial receipt date.

Qualified clinical professionals who did not participate in the original decision and who are not subordinates of the professionals who participated in the original decision will review your appeal.

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 27 Summary Plan Description for Retired Employees Age 65 or Over A decision will be made within the following time frames for 1st Level Appeals:

w Precertification. Guild-Times Benefits Fund will complete its review of a precertification appeal (other than an expedited appeal) within 15 calendar days of receipt of the appeal.

w Concurrent. A concurrent appeal could be filed, for example, after a reduction or termination by the Fund of an ongoing course of treatment. Guild-Times Benefits Fund’s review of a concurrent appeal (other than an expedited appeal) will be completed within 15 calendar days of receipt of the appeal.

w Retrospective. Guild-Times Benefits Fund’s review of a retrospective appeal will be completed within 30 calendar cays of receipt of the appeal.

If you are dissatisfied with the outcome of your Level 1 Appeal, you have the right to file a Level 2 Appeal.

Expedited Level 1 Appeals

You can file an expedited Level 1 Appeal and receive a quicker response if:

w You want to continue healthcare services, procedures or treatments that have already started

w You need additional care during an ongoing course of treatment

w Your provider believes an immediate appeal is warranted because delay in treatment would pose an imminent or serious threat to your health or ability to regain maximum function, or would subject you to severe pain that cannot be adequately managed without the care or treatment that is the subject of the claim.

Expedited Appeals may be filed by telephone and in writing. Please note that appeals of claims decisions made after the service has been provided cannot be expedited.

When you file an expedited appeal, Guild-Times Benefits Fund, or with respect to benefits provided under Major Medical, the Plan Administrator,

PAGE 28 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over will respond as quickly as possible given the medical circumstances of the case, subject to the following maximum time frames:

w You or your provider will have reasonable access to Guild-Times Benefits Fund’s clinical reviewer within one business day of Guild-Times Benefits Fund’s receipt of the request.

w Guild-Times Benefits Fund, or with respect to benefits provided under Major Medical, the Plan Administrator, will make a decision within two business days of receipt of all necessary information but in any event within 72 hours of receipt of the appeal.

w Guild-Times Benefits Fund, or with respect to benefits provided under Major Medical, the Plan Administrator, will notify you immediately of the decision by telephone, and within 24 hours, in writing.

If you are dissatisfied with the outcome of your Level 1 Expedited Appeal, you have exhausted all internal options.

Level 2 Appeals and Timeframes

If you are dissatisfied with the outcome of your standard Level 1 Appeal, you may file a Level 2 Appeal with Guild-Times Benefits Fund within 120 business days from the date on the notice of the letter denying your Level 1 Appeal. If the appeal is not submitted within that time frame, Guild-Times Benefits Fund will not review it and its decision on the Level 1 appeal will stand. Appeals may be filed by telephone and in writing.

Guild-Times Benefits Fund will make a decision within the following time frames for 2nd Level appeals:

w Precertification. Guild-Times Benefits Fund will complete its review of a precertification appeal within 15 calendar days of receipt of the appeal.

w Concurrent. Guild-Times Benefits Fund will complete its review of a concurrent appeal within 15 calendar days of receipt of the appeal.

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 29 Summary Plan Description for Retired Employees Age 65 or Over w Retrospective. Guild-Times Benefits Fund will complete its review of a retrospective appeal within 30 calendar days of receipt of the appeal.

Coverage

The Plan will not provide coverage for any service that is not a covered service under your Plan.

Level 1 Grievances

A grievance is a verbal or written request to review an adverse determination concerning an administrative decision not related to medical necessity. For example, you could file a grievance if your claim was denied because you did not obtain precertification for services.

A Level 1 Grievance is your first request for review of the initial reduction or denial of benefits. You have 180 calendar days from the date on the notification letter to file a grievance. A grievance submitted beyond the 180- calendar day limit will not be accepted for review.

If the services have already been provided, Guild-Times Benefits Fund will acknowledge your grievance in writing within 15 calendar days from the date Guild-Times Benefits Fund received your grievance.

A qualified representative who did not participate in the original decision and who is not a subordinate of the person who made the original decision will review your grievance.

Guild-Times Benefits Fund will make a decision within the following time frames for 1st Level Grievances:

w Pre-service (services have not yet been rendered). Guild-Times Benefits Fund will complete its review of a pre-service grievance (other than an expedited grievance) within 15 calendar days of receipt of the grievance.

w Post-service (services have already been rendered). Guild- Times Benefits Fund will complete its review of a post-service grievance within 30 calendar days of receipt of the grievance.

PAGE 30 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over Expedited Level 1 Grievance

When a delay would significantly increase the risk to a patient’s health, Guild-Times Benefits Fund will respond to your grievance within 48 hours after receiving all necessary information. If all necessary information has not been received within 72 hours of Guild-Times Benefits Fund’s receipt of the grievance, Guild-Times Benefits Fund will make a decision based on the information in its possession at that time. You will be notified of the decision by telephone, and a written decision will be mailed within two business days after the telephone call.

Level 2 Grievances

If you are dissatisfied with the outcome of your Level 1 Grievance, you may file a Level 2 Grievance with Guild-Times Benefits Fund within 60 business days from the date on the notice of the letter denying your Level 1 Grievance. If the Level 2 Grievance is not submitted within that time frame, Guild-Times Benefits Fund will not review it and the decision on the Level 1 Grievance will stand. Guild-Times Benefits Fund will acknowledge receipt of the 2nd Level Grievance within 15 days of receiving the grievance.

Guild-Times Benefits Fund will make a decision within the following time frames for 2nd Level Grievance:

w Pre-service. Guild-Times Benefits Fund will complete its review of a pre-service grievance within 15 calendar days of receipt of the grievance.

w Post-service. Guild-Times Benefits Fund will complete its review of a post-service grievance within 30 calendar days of receipt of the grievance.

Expedited Grievances

You can file an expedited Level 1 or Level 2 Grievance and receive a quicker response if a delay in resolution of the grievance would pose an imminent or serious threat to your health or ability to regain maximum function, or would subject you to severe pain that cannot be adequately managed without the care or treatment that is the subject of the claim.

Expedited Grievances may be filed by telephone and in writing. When you file an expedited grievance, Guild-Times Benefits Fund will respond as soon

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 31 Summary Plan Description for Retired Employees Age 65 or Over as possible considering the medical circumstances of the case, subject to the following maximum time frames:

w Guild-Times Benefits Fund will make a decision within 48 hours of receipt of all necessary information, but in any event within 72 hours of receipt of the grievance.

w Guild-Times Benefits Fund will notify you immediately of the decision by telephone, and within two business days in writing.

How to File an Appeal or Grievance with Guild-Times Benefits Fund

To submit an appeal or grievance, call Guild-Times Benefits Fund at 212-556- 3526, or write to the following addresses with the reason why you believe the coverage request was improperly denied or the claim was improperly paid. Please submit any data to support your request and include your member I.D. number and if applicable claim number and date of service.

The address for filing an appeal or grievance with Guild-Times Benefits Fund is:

Newspaper Guild of New York – The New York Times Benefits Fund 229 West 43rd Street, Room 967 New York, NY 10036 Attn: Fund Administrator Telephone: 212-556-3526

Remember that you may not file suit against any provider or the Plan until you have exhausted the available appeal options.

Delayed Benefits

If benefit payments are delayed for any reason whatsoever, please be advised that you will not be entitled to interest on these payments as a result of the delay.

PAGE 32 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over Qualified Medical Child Support Orders

Federal law requires group health plans to honor Qualified Medical Child Support Orders (“QMCSOs”). In general, QMCSOs are orders issued by a state court or state administrative agency requiring that medical coverage be provided under a plan for a child or children. A QMCSO usually results from a divorce, legal separation or paternity proceeding.

A QMCSO may require the Fund to make coverage available to your child even though, for income tax or Fund purposes, the child is not your dependent due to divorce or legal separation. In order to qualify as a QMCSO, the medical child support order must be a judgment, decree or order (including approval of a settlement agreement) issued by a court of competent jurisdiction or by an administrative agency, which does the following:

w specifies your name and last known address, and the child’s name and last known address;

w provides a reasonable description of the type of coverage to be provided by the Fund, or the manner in which the type of coverage is to be determined;

w states the period to which it applies; and

w specifies each Plan to which it applies.

The QMCSO may not require the Fund to provide coverage for any type or form of benefit, or any option, not otherwise provided under the terms of the Plan.

Upon approval of a QMCSO, the Fund is required to pay benefits directly to the child, or to the child’s custodial parent or legal guardian, pursuant to the terms of the order to the extent it is consistent with the terms of the Plan. You and the affected child will be notified if an order is received and will be provided with a copy of the Fund’s QMCSO procedures. A child covered under the Fund pursuant to a QMCSO will be treated as an eligible dependent under the Fund.

If you have any questions about this process, please contact the Fund Office.

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 33 Summary Plan Description for Retired Employees Age 65 or Over Reimbursement Agreement

Benefits payable by the Plan for the treatment of an illness or injury shall be limited in the following ways when the illness or injury is the result of an act or omission of another (including a legal entity) and when the participant or dependent pursues or has the right to pursue a recovery for such act or omission.

The Plan shall pay benefits for covered expenses related to such illness and injury only to the extent not paid by the third party and only after the participant or dependent (and his or her attorneys, if applicable) has entered into a written subrogation and reimbursement agreement with the Plan.

By accepting benefits related to such illness or injury, you agree:

w that the Plan has established a lien on any recovery received by you (or your dependent, legal representative or agent);

w to notify any third party responsible for your illness or injury of the Plan’s right to reimbursement for any claims related to your illness or injury;

w to hold any reimbursement or recovery received by you (or your dependent, legal representative or agent) in trust on behalf of the Plan to cover all benefits paid by the Plan with respect to such illness or injury and to reimburse the Plan promptly for the benefits paid, even if you are not fully compensated (“made whole”) for your loss;

w that the Plan has the right of first reimbursement against any recovery or other proceeds of any claim against the other person (whether or not the participant or dependent is made whole) and that the Plan’s claim has first priority over all other claims and rights;

w to reimburse the Plan in full up to the total amount of all benefits paid by the Plan in connection with the illness or injury from any recovery received from a third party, regardless of whether the recovery is specifically identified as a reimbursement of medical expenses. All recoveries from a third party, whether by lawsuit, settlement, insurance or otherwise, must be turned over to the Plan as reimbursement up to the full amount of the benefits paid.

PAGE 34 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over w that the Plan’s claim is not subject to reduction for attorney’s fees or costs under the “common fund” doctrine or otherwise;

w that, in the event that you elect not to pursue your claim(s) against a third party, the Plan shall be equitably subrogated to your right of recovery and may pursue your claims;

w to assign, upon the Plan’s request, any right or cause of action to the Plan;

w not to take or omit to take any action to prejudice the Plan’s ability to recover the benefits paid and to cooperate in doing what is reasonably necessary to assist the Plan in obtaining reimbursement;

w to cooperate in doing what is necessary to assist the Plan in recovering the benefits paid or in pursuing any recovery;

w to forward any recovery to the Plan within ten days of disbursement by the third party or to notify the Fund as to why you are unable to do so; and

w to the entry judgment against you and, if applicable, your dependent, in any court for the amount of benefits paid on your behalf with respect to the illness or injury to the extent of any recovery or proceeds that were not turned over as required and for the cost of collection, including but not limited to the Plan’s attorneys’ fees and costs.

No benefits will be payable for charges and expenses which are excluded from coverage under any other provision of the Plan. The Plan may enforce its right to reimbursement by filing a lawsuit, recouping the amount owed from a participant’s or a covered dependent’s future benefit payments (regardless of whether benefits have been assigned by a participant or covered dependent to the doctor, hospital or other provider), or any other remedy available to the Plan.

The Plan may permit you to turn over less than the full amount of benefits paid and recovered as it determines in its sole discretion. Any reduction of the Plan’s claim is subject to prior written approval by the Plan.

Example: A participant is injured in an accident in a grocery store and the accident was the store’s fault. If the plan paid $1,000 in benefits to the

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 35 Summary Plan Description for Retired Employees Age 65 or Over participant due to injuries resulting from the accident and the participant was entitled to recover or did recover, due to a legal suit or settlement, any money from the store, the Plan would be entitled to receive up to $1,000 of such money as reimbursement for the benefits which are provided.

Interpreting the Plan

The Board of Trustees, and any person or persons it designates (such as Guild- Times Benefits Fund in the case of hospital claims), has the exclusive right, power, and authority, in its sole discretion to administer, apply and interpret the Plan, including this booklet and any other Plan documents, and to decide all matters that arise in the operation and administration of the Fund. Without limiting the generality of the foregoing, the Board of Trustees, and its designates, have the sole and absolute authority to:

w Take all actions and make all decisions related to eligibility for, and the amount of, benefits under the Plan;

w Formulate, interpret and apply rules, regulations and policies necessary to administer the Fund in accordance with the terms of the Plan;

w Decide questions (both legal and factual) related to eligibility and the calculation and payment of benefits, and any other issues arising under the Plan;

w Resolve and/or clarify any ambiguities, inconsistencies and omissions arising under the official Plan documents including this booklet or other Plan documents;

w Approve or deny benefit claims; and

w Determine the standard of proof required in any case.

Please note that this list is for illustration purposes only and is not meant to be exhaustive of the types of determinations and interpretations under the control of the Board of Trustees or its designates. Any and all determinations and interpretations made by the Board of Trustees or its designees are final and binding on all participants, beneficiaries and any other individuals claiming benefits under the Fund.

PAGE 36 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over If The Plan Ends/ Changes to the Plan

The Board of Trustees intends to continue the Plan described in this booklet indefinitely. Nonetheless, the Board reserves the right, in its sole and absolute discretion, to amend, modify or terminate the Plan, in whole or in part, for any reason and at any time. If the Plan is amended, modified or terminated, in whole or in part, the ability of participants and dependents (including retirees, both present and future) to participate in the Plan and/or to receive benefits thereunder, as well as the type and amount of benefits provided under the Plan, may be modified or terminated.

Among other things, this shall empower the Board of Trustees to do the following:

w Change the eligibility rules;

w Diminish the amounts of benefits;

w Increase deductibles or coinsurance;

w Eliminate particular types of benefits;

w Substitute certain benefits for others;

w Impose or decrease maximums on the amount of benefits payable; and

w Require contributions or increase contributions from participants and beneficiaries (including present and future retirees) as a condition of eligibility.

All benefits provided under the Plan and eligibility rules for participants and dependents (including retirees present and future):

w Are not guaranteed;

w May be changed or discontinued by the Board of Trustees at any time, in its sole and absolute discretion;

w Are subject to the rules and regulations adopted by the Board of Trustees; and w Are subject to the Trust Agreement that establishes and governs the Plan’s operations, the collective bargaining agreements and

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 37 Summary Plan Description for Retired Employees Age 65 or Over the Plan’s contracts with the applicable insurance companies or other providers.

Under no circumstances will any person (whether or not retired) obtain a vested or non-forfeitable right to receive, directly or indirectly, any benefits provide by, or assets of, the Plan.

Without limiting any other Plan provision for the discontinuance of coverage, your coverage under the Plan will be terminated when the Plan terminates or when you are no longer eligible to receive benefits under the Plan, whichever occurs first.

If the Plan ends, the Board of Trustees will apply any unused reserves to provide benefits or otherwise carry out the purpose of the Plan in an equitable manner.

At no point may your benefits hereunder be pledged to any creditor, third- party or otherwise be alienated.

Fraud and Recovery Rule

The Trustees have the right to ask you to furnish information reasonably required to determine your benefit rights and your dependent’s benefit rights.

If you willfully make a false statement or furnish fraudulent information or proof for yourself or a dependent, you may be suspended from all coverage for yourself and your dependents. In addition, no benefits will be paid during the period of suspension (except for any disability benefits in New York and New Jersey).

The Trustees have the right to recover any benefit payments by any means, including without limitation, offset of future benefits, that were made in reliance on any false or fraudulent statement, information or proof submitted by a participant, dependent or beneficiary.

The Trustees have the right to recover any benefit payments by any means, including without limitation, offset of future benefits, that were made in reliance on any false or fraudulent statement, information or proof submitted by a participant, dependent or beneficiary. The Trustees retain this right to recover any benefit payments even if the Fund’s clerical error was a factor in making the benefit payments.

PAGE 38 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over HIPAA Privacy Practices for Personal Health Information

THIS SECTION DESCRIBES HOW MEDICAL INFORMATION ABOUT YOU MAY BE USED AND DISCLOSED AND HOW YOU CAN GET ACCESS TO THIS INFORMATION. PLEASE REVIEW IT CAREFULLY.

This notice describes how the Benefits Fund protects the personal health information it has about you which relates to your medical coverage (“Personal Health Information”), and how the Benefits Fund may use and disclose this information, but does not apply to any insurers, mail order pharmacies, hospitals or other health care providers from whom you may receive services as a Fund participant. Personal Health Information includes individually identifiable information which relates to your past, present or future health, treatment or payment for health care services. This notice also describes your rights with respect to the Personal Health Information and how you can exercise those rights. This notice also explains the Fund’s obligations and your rights regarding the use and sharing (known as disclosure) of your health information in connection with your medical benefits. Each individual receiving medical benefits from the Fund—whether as a participant or a participant’s dependent—has his or her own privacy rights.

The Benefits Fund is required to provide this Notice to you by the Health Insurance Portability and Accountability Act (“HIPAA”). For additional information regarding HIPAA Medical Information Privacy Policy or general privacy policies, please contact the Fund office, your HMO.

The Benefits Fund is required by law to:

w maintain the privacy of your Personal Health Information (i.e., any information that identifies you, including your name, address, date of birth, employee ID number and Social Security number, and that is linked to your past, present or future physical or mental health, the health care treatment that you have received, or payment for your health care);

w provide you this notice of the Benefits Fund’s legal duties and privacy practices with respect to your Personal Health Information; and w follow the terms of this notice.

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 39 Summary Plan Description for Retired Employees Age 65 or Over The Benefits Fund protects your Personal Health Information from inappropriate use or disclosure. Our employees and the employees of companies that help us service your medical benefits are required to comply with our requirements that protect the confidentiality of Personal Health Information. They may look at your Personal Health Information only when there is an appropriate reason to do so, such as to administer Plan services.

The Benefits Fund will not disclose your Personal Health Information to any one company for their use in marketing their products to you. However, as described below, the Fund or a provider may use and disclose Personal Health Information about you for business purposes relating to your medical coverage.

The main reasons for which the Benefits Fund may use and may disclose your Personal Health Information are to evaluate and process any requests for coverage and claims for benefits you may make or in connection with other health-related benefits or services that may be of interest to you. The following describe these and other uses and disclosures, together with some examples.

w For Treatment: Although the Fund does not provide treatment, the Fund may use or share your Personal Health Information in connection with the coordination or management of your health care treatment. For example, if in the event of an emergency, you are unable to give your doctor your medical history, the Fund may share that history (if known to the Fund) with an emergency room physician so that the physician can most appropriately provide services to you.

w For Payment: The Benefits Fund may use and disclose Personal Health Information to pay for benefits under your medical coverage. “Payment” includes all activities in connection with processing claims for your health care (including billing, claims management, eligibility, coordination of benefits, adjudication of claims, subrogation, review for medical necessity and appropriateness of care and utilization review and preauthorizations). For example, the Fund may review Personal Health Information contained on claims to reimburse providers for services rendered.

w For Health Care Operations: The Benefits Fund and its insurance providers may also use and disclose Personal Health Information for their operations. These purposes include evaluating a request

PAGE 40 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over for medical products or services, administering those products or services, and processing transactions requested by you. The Benefits Fund may also disclose Personal Health Information to Affiliates and to business associates, if they need to receive Personal Health Information to provide a service and will agree to abide by specific HIPAA rules relating to the protection of Personal Health Information. Examples of business associates are: billing companies, data processing companies, or companies that provide general administrative services. Personal Health Information may be disclosed to reinsurers for underwriting, audit or claim review reasons. Personal Health Information may also be disclosed by Guild-Times Benefits Fund as part of its potential merger or acquisition involving a business in order to make an informed business decision regarding any such prospective transaction.

w Reminders: The Fund may use your Personal Health Information to provide you with reminders. For example, the Fund may use your child’s date of birth to remind you that you may purchase COBRA continuation coverage for your child who would otherwise lose coverage under the Fund due to age or loss of student status.

w Treatment Choices: The Fund may use your Personal Health Information to inform you about treatment choices and alternatives.

w Disclosure to the Fund’s Service Providers: In additional to sharing your Personal Health Information with its insurance providers, the Fund may disclose your Personal Health Information to other outside organization so that the organizations may perform a service on behalf of the Fund (e.g., an auditor or accountant). Those service providers will sign agreements with the Fund requiring them to protect the privacy of your Personal Health Information and follow the Fund’s privacy practices.

w Disclosure to the Plan Sponsor: The Fund may provide your Personal Health Information to the Board of Trustees of the Guild-Times Benefits Fund, which serves as the plan sponsor for the Fund, for purposes related to the Fund’s payment and health care operations, including in connection with appeals that you file following a denial of benefit claim. In addition, any Trustee may receive your Personal Health Information if you request

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 41 Summary Plan Description for Retired Employees Age 65 or Over that such Trustee assist you in filing or perfecting your claims for benefits under the Fund. The Trustees may also receive your Personal Health Information if necessary for them to fulfill their fiduciary duties with respect to the Fund. When providing Personal Health Information to the Board of Trustees, the Fund will make reasonable efforts not to disclose more than the minimum necessary amount of Personal Health Information to achieve the particular purpose of the disclosure. In accordance with the Fund documents, the Board of Trustees has agreed that unless it has your written permission, it will not use or disclose your Personal Health Information: (1) other than as permitted in this notice or as required by law, (2) with respect to any employment-related actions or decision, or (3) with respect to any benefit plan other than the Fund’s health benefits plan.

In addition, the Fund may disclose“summary health information” to the Board of Trustees for obtaining premium bids or modifying, changing or ending the Fund’s health plan. Summary health information summarizes the claims history, claims expenses experienced under a group health plan, and does not include information that would identify any individual.

w Disclosure to Your Personal Representatives: The Fund may share your Personal Health Information with your personal representative in accordance with applicable state law (e.g., to a parent if you are an unemancipated child under 18, to those people with unlimited powers of attorney, etc.) Also, the Fund may send to the named participant an explanation of benefits (EOB) for all dependents covered by that participant. If you have family members, including your spouse, or close personal friends to whom you want the Fund office to disclose your Personal Health Information, you will need to notify the Fund’s Privacy Officer in writing using a form provided by the Fund, before the Fund will discuss your Personal Health Information with those individuals. If you have any friends or family members to whom you want the Fund’s insurance providers to disclose your Personal Health Information, you should contact such providers directly, using the contact information found later in this SPD.

w Where Required by Law or for Public Health Activities: The Fund will disclose Personal Health Information when required by federal, state or local law. Examples of such mandatory disclosures include notifying state or local health authorities

PAGE 42 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over regarding particular communicable diseases, or providing Personal Health Information to a governmental agency or regulator with health care oversight responsibilities. The Fund may also release Personal Health Information to a coroner or medical examiner to assist in identifying a deceased individual or to determine the cause of death.

w To Avert a Serious Threat to Health or Safety: The Fund may disclose Personal Health Information to avert a serious threat to someone’s health or safety. The Fund may also disclose Personal Health Information to federal, state or local agencies engaged in disaster relief as well as to private disaster relief or disaster assistance agencies to allow such entities to carry out their responsibilities in specific disaster situations.

w For Health-Related Benefits or Services: The Fund may use Personal Health Information to provide you with information about benefits available to you under your current coverage or policy and, in limited situations, about health-related products or services that may be of interest to you.

w For Law Enforcement or Specific Government Functions: The Fund may disclose Personal Health Information in response to a request by a law enforcement official made through a court order, subpoena, warrant, summons or similar process. The Fund may disclose Personal Health Information about you to federal officials for intelligence, counterintelligence, and other national security activities authorized by law.

w When Requested as Part of a Regulatory or Legal Proceeding: If you or your estate are involved in a lawsuit or a dispute, the Fund may disclose Personal Health Information about you in response to a court or administrative order. The Fund may also disclose Personal Health Information about you in response to a subpoena, discovery request, or other lawful process by someone else involved in the dispute, but only if efforts have been made to tell you about the request or to obtain an order protecting the Personal Health Information requested. The Fund may disclose Personal Health Information to any governmental agency or regulator with whom you have filed a complaint or as part of a regulatory agency examination.

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 43 Summary Plan Description for Retired Employees Age 65 or Over w Abuse or Neglect: The Fund may give your Personal Health Information to any public health authority authorized by law to receive information about abuse, neglect or domestic violence, if the Fund reasonably believes that you have been a victim of abuse, neglect or domestic violence. The Fund will notify you that it has released or will release your Personal Health Information for those reasons, unless telling you that it will be released could seriously hurt or harm you.

w Coroners, Funeral Directors, and Organ Donation: The Fund may give your Personal Health Information to a coroner or medical examiner for identification purposes, or other duties authorized by law. The Fund may also give your Personal Health Information to a funeral director, as authorized by law, in order to permit the funeral director to carry out his/her duties. If you are an organ donor, the Fund may also share your Personal Health Information for cadaveric organ, eye or tissue donation purposes.

w Research: The Fund is permitted to give your Personal Health Information to researchers when their research has been approved by an institutional review board or privacy board that has established policies to protect your privacy.

w Military Activity and National Security: When the appropriate conditions apply, the Fund may use or share Personal Health Information of individuals who are Armed Forces personnel: (1) for activities deemed necessary by military command authorities; or (2) to a foreign military authority if you are a member of that foreign military service. The Fund may also share your Personal Health Information with authorized federal officials conducting national security and intelligence activities.

w Workers’ Compensation: The Fund may share your Personal Health Information to comply with workers’ compensation laws and other similar state programs.

w Prisoners: If you are inmate of a correctional institution or under the custody of a law enforcement official, the Fund may disclose your Personal Health Information to the institution or official if the Personal Health Information is necessary for the institution to provide you with health care; to protect you with

PAGE 44 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over health care; to protect the health and safety of you or others; or for the security of the correctional institution.

w Other Uses of Personal Health Information: Other uses and disclosures of Personal Health Information not covered by this section and permitted by the laws that apply to the Fund will be made only with your written authorization or that of your legal representative. If we are authorized to use or disclose Personal Health Information about you, you or your legally authorized representative may revoke that authorization, in writing, at any time, except to the extent that we have taken action relying on the authorization. You should understand that we will not be able to take back any disclosures we have already made with authorization.

Your Rights Regarding Personal Health Information We Maintain About You

The following are your various rights as a consumer under HIPAA concerning your Personal Health Information. Should you have questions about a specific right, please contact the Fund office, your HMO, or Guild-Times Benefits Fund.

w Right to Inspect and Copy Your Personal Health Information: In most cases, you have the right to inspect and obtain a copy of the Personal Health Information that the Benefits Fund maintains about you—including information about your plan eligibility, claims, claims and appeals records, and billing records. To inspect and copy Personal Health Information, you must submit your request in writing to the Benefits Fund at Newspaper Guild of New York – The New York Times, Benefits Fund, 229 West 43rd Street, Room 967, New York, NY 10036, Attention: Fund Adminitrator. To receive a copy of your Personal Health Information, you may be charged a fee for the costs of copying, mailing or other supplies associated with your request.

w Right to Amend Your Personal Health Information: If you believe that your Personal Health Information is incorrect or that an important part of it is missing, you have the right to ask the Fund to amend your Personal Health Information while it is kept by or for the Fund. You must provide your request and your reason for the request in writing, and submit it to Newspaper Guild of New York – The New York Times, Benefits Fund, 229 NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 45 Summary Plan Description for Retired Employees Age 65 or Over West 43rd Street, Room 967, New York, NY 10036, Attention: Fund Administrator. We may deny your request if it is not in writing or does not include a reason that supports the request. In addition, we may deny your request if you ask us to amend Personal Health Information that:

ß is accurate and complete;

ß was not created by us (in which case only the person who created the information may change it), unless the person or entity that created the Personal Health Information is no longer available to make the amendment

ß is not part of the Personal Health Information kept by or for us; or

ß is not part of the Personal Health Information which you would be permitted to inspect and copy.

w Right to a List of Disclosures: You have the right to request a list of the disclosures the Fund has made of Personal Health Information about you. This list will not include disclosure made for treatment, payment, health care operations, for purposes of national security, made to law enforcement or to corrections personnel or made pursuant to your authorization or made directly to you. To request this list, you must submit your request in writing to Newspaper Guild of New York – The New York Times, Benefits Fund, 229 West 43rd Street, Room 967, New York, NY 10036, Attention: Fund Administrator. Your request must state the time period from which you want to receive a list of disclosures. The time period may not be longer than six years and may not include dates before April 14, 2003. Your request should indicate in what form you want the list (for example, on paper or electronically). The first list you request within a 12- month period will be free. We may charge you for responding to any additional requests. We will notify you of the cost involved and you may choose to withdraw or modify your request at that time before any costs are incurred.

w Right to Request Restrictions: You have the right to request a restriction or limitation on personal Health Information the Fund uses or discloses about you for treatment, payment or health care operations, or that the Fund discloses to someone

PAGE 46 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over who may be involved in your care or payment for your care, like a family member or friend. While the Fund will consider your request, the Fund is not required to agree to it and it may elect to disregard your request at any time. To request a restriction, you must make your request in writing to Newspaper Guild of New York – The New York Times, Benefits Fund, 229 West 43rd Street, Room 967, New York, NY 10036, Attention: Fund Administrator. In your request, you must tell us (1) what information you want to limit; (2) whether you want to limit use, disclosure or both; and (3) to whom you want the limits to apply (for example, disclosures to your spouse or parent). We will not agree to restrictions on Personal Health Information uses or disclosures that are legally required, or which are necessary to administer the Fund. Furthermore, the Fund may share your Personal Health Information in violation of your request if it is needed to provide emergency treatment.

w Right to Request Confidential Communications: You have the right to request that the Fund communicate with you about Personal Health Information in a certain way or at a certain location if you tell us that communication in another manner may endanger you. For example, you can ask that the Fund only contact you at work or by mail. To request confidential communications, you must make your request in writing to Newspaper Guild of New York – The New York Times, Benefits Fund, 229 West 43rd Street, Room 967, New York, NY 10036, Attention: Fund Administrator, and specify how or where you wish to be contacted. The Fund will accommodate all reasonable requests.

w Rights to File a Complaint: If you believe your privacy rights have been violated, you may file a complaint with the Fund’s Privacy Officer or with the Office of Civil Rights of the U.S. Department of Health and Human Services. To file a complaint with us, please contact Newspaper Guild of New York – The New York Times, Benefits Fund, 229 West 43rd Street, Room 967, New York, NY 10036, Attention: Privacy Officer. All complaints must be submitted in writing. You will not be penalized for filing a complaint. If you have questions as to how to file a complaint please contact the Fund office.

• How to Use Any of These Rights: If you would like to use any of the above-described rights in connection with the information

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 47 Summary Plan Description for Retired Employees Age 65 or Over held by the Fund office, you must write a letter explaining your request and mail to the attention of the Fund’s Privacy Officer at Newspaper Guild of New York – The New York Times, Benefits Fund, 229 West 43rd Street, Room 967, New York, NY 10036.

w Changes to the Fund’s Policy: The Fund reserves the right to change its privacy policies at any time and to make the revised policies effective for Personal Health Information the Fund already has about you, as well as any Personal Health Information the Fund receives in the future. The revised policies will be available to you upon request. The Fund will also mail out a description of its revised policies within 60 days of any material changes to such policies.

Further Information: You may have additional rights under other applicable laws. For additional information regarding our HIPAA Medical Information Privacy Policy or the Fund’s general privacy policies, please contact the Fund office, Guild-Times Benefits Fund or your HMO.

Additional Obligations of the Plan With Respect to Your Personal Health Information

While HIPAA gives you certain rights with respect to your health information, and it also imposes certain obligations on the Plan. The following describes the ways your health information is protected under HIPAA, when that health information is disclosed to or used or disclosed by the Plan Administrator, in its capacity as the sponsor of one or more of the Company’s group health benefit plans. This information is referred to as “protected health information”.

In order for the Plan to disclose any protected health information to the Plan Administrator, the Plan Administrator must first provide documentation that the Plan documents have been amended to incorporate the following provisions and the Plan Administrator agrees to abide by these rules:

w The Plan will disclose protected health information to the Plan Administrator only for the Plan Administrator to carry out “plan administration functions,” as such term is defined under the privacy regulations published under HIPAA (45 C.F.R. Parts 160 and 164) and within the requirements of HIPAA.

PAGE 48 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over w The Plan Administrator will use or disclose protected health information only for plan administration functions as permitted or required by this Plan document or as required by law.

w The Plan will not disclose protected health information to the Plan Administrator unless the disclosures are explained in the Notice of Privacy Practices distributed to the Plan participants and beneficiaries.

w The Plan will not disclose protected health information to the Plan Administrator for the purpose of employment-related actions or decisions or in connection with any other benefit or employee benefit plan of the Plan Administrator, unless it receives the express written authorization of the Plan participant or beneficiary to do so.

w The Plan Administrator will not use or disclose protected health information for employment-related actions or decisions or in connection with any other benefit or employee benefit plan of the Plan Administrator, unless it receives the express written authorization of the Plan participant or beneficiary to do so.

w The Plan Administrator will only disclose protected health information to an agent or subcontractor if the agent agrees to the same restrictions and conditions included in this Plan document with respect to the use or disclosure of protected health information.

w The Plan Administrator will report to the Plan any use or disclosure of protected health information that is inconsistent with the uses and disclosures allowed under this Plan documents of which it becomes aware.

w The Plan Administrator will make protected health information available to the Plan participant or beneficiary who is the subject of the information to the extent required by and in accordance with 45 Code of Federal Regulations § 164.524.

w The Plan Administrator will make protected health information available for amendment, and will amend protected health information to the extent required by and in accordance with 45 Code of Federal Regulations § 164.526.

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 49 Summary Plan Description for Retired Employees Age 65 or Over w The Plan Administrator will track disclosures it may make of protected health information so that it can make available the information required for the Plan to provide an accounting of certain types of disclosures of protected health information in accordance with 45 Code of Federal Regulations § 164.528.

w The Plan Administrator will make available to the Plan and the U.S. Department of Health and Human Services its internal practices, books and records, relating to its use and disclosure of protected health information it receives in its capacity as the sponsor of the Plan to determine the Plan’s compliance with 45 Code of Federal Regulations Parts 160 and 164.

w The Plan Administrator will, if feasible, return or destroy all protected health information received by the Plan in whatever form or medium (including in any electronic medium under the Plan Administrator’s custody or control) when protected health information is no longer needed for the Plan administration functions for which the disclosure was made. This includes all copies of any data or compilations derived from and allowing identification of any participant or beneficiary who is the subject of the protected health information. If it is not feasible to return or destroy all of protected health information, the Plan Administrator will limit the use or disclosure of any protected health information it cannot feasibly return or destroy to those purposes that make the return or destruction of the information infeasible.

The following employees or classes of employees or other workforce members under the control of the Plan Administrator may be given access to protected health information received from the Plan or a health insurance issuer or business associate servicing the Plan:

w Privacy Officer

w Benefits Fund Director

w Medical Department

w Fund’s Board of Trustees

w Fund’s Accounting Department

PAGE 50 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over This list includes every employee or class of employees or other workforce members under the control of the Plan Administrator who may receive protected health information relating to Plan administration functions in the ordinary course of business on behalf of the Plan Administrator.

w The employees, classes of employees or other workforce members identified above will have access to protected health information only to perform the plan administration functions that the Plan Administrator provides for the Plan.

The employees, classes of employees or other workforce members identified above will be subject to disciplinary action and sanctions, up to and including termination of employment or affiliation with Plan Administrator, for any use or disclosure of protected health information in non-compliance with the provisions of this Plan document. The Plan Administrator will impose appropriate disciplinary action or sanctions on each employee or other workforce member causing the non-compliance and will work to mitigate any harmful effect of the non-compliance on any participant or beneficiary, whose privacy has been violated.

Electronic Health Information

There are also some special rules related to “electronic health information.” Electronic health information is generally protected health information that is transmitted by, or maintained in, electronic media. “Electronic media” includes electronic storage media, including memory devices in a computer (such as hard drives) and removable or transportable digital media (such as magnetic tapes or disks, optical disks and digital memory cards. It also includes transmission media used to exchange information already in electronic storage media, such as the internet, an extranet (which uses internet technology to link a business with information accessible only to some parties), leased lines, dial-up lines, private networks and the physical movement of removable/transportable electronic storage media.

w No later than April 21, 2005, the Board of Trustees will take additional action with respect to the implementation of security measures (as defined in 45 CFR § 164.304) for electronic protected health information. Specifically, the Board of Trustees will:

w Implement administrative, physical and technical safeguards that reasonably and appropriately protect the confidentiality,

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 51 Summary Plan Description for Retired Employees Age 65 or Over integrity and availability of the electronic protected health information that it creates, receives, maintains, or transmits on behalf of the Plan.

w Ensure that the adequate separation required to exist between the Plan and the Board of Trustees is supported by reasonable and appropriate administrative, physical and technical safeguards in its information systems.

w Ensure that any agent, including a subcontractor, to whom it provides electronic protected health information agrees to implement reasonable and appropriate security measures to protect that information.

w Report to the Plan if it becomes aware of any attempted or successful unauthorized access, use disclosure, modification or destruction of information or interference with system operations in its information system.

Other Important Facts About The Benefits Fund

The following information will help you properly identify your Plan document if you have any questions about your benefits.

This is a welfare benefit plan administered by a joint labor-management board of trustees. The Plan Administrator (the Board of Trustees) establishes the Plan’s rules and regulations, interprets the Plan and is otherwise responsible for the Plan’s operation.

Certain administrative services with regard to the processing of claims and payment of benefits are provided to the Fund through the following:

HMO (major medical + hospital benefits) are provided through:

HIP – Health Insurance Plan of Greater New York www.hipusa.com 7 West 34th Street New York, NY 10001

PAGE 52 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over Hospital and major medical claims may be administered by:

Guild-Times Benefits Fund 1501 Broadway, Suite 1724 New York, NY 10036

Prescription drug coverage is administered by:

PharmaCare 695 George Washington Highway Lincoln, RI 02865

Medical benefits may also be administered by the Fund.

Newspaper Guild of New York– The New York Times Benefits Fund Plan Sponsor Name 229 West 43rd Street, and Address: Room 967 New York, NY 10036 212-556-3526 Employer Identification Number (EIN) 13-3094045 assigned by the Internal Revenue Service: Plan Number: 501 Welfare providing Medicare Parts A & B Type of Plan: Supplemental Benefits and prescription benefits. Plan Administrator: The Board of Trustees Fund Manager: Fund Administrator Hospital and Prescription Drug Benefits are issued through contracts with specialized Type of Administration: vendors, except the medical benefit, which is self-insured, and except for HMO Coverage, which is administered by HIP. Agent for Service Legal The Board of Trustees is the agent for service of Process: legal process.

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 53 Summary Plan Description for Retired Employees Age 65 or Over

Correspondence or inquiries addressed to all Trustees may be sent to: Newspaper Guild of Plan Trustees: New York - The New York Times Benefits Fund Room 967 229 West 43rd Street New York, NY 10036 (212) 556-3526 Union Trustees Employer Trustees Neil Lewis Charlotte Behrendt 1627 I Street NW 229 West 43rd Street Washington. DC 20006 New York, NY 10036 Barry Lipton Jay McKillop 1501 Broadway. # 708 229 West 43rd Street New York, NY 10036 New York, NY 10036 William O’Meara Robert Nusspickel 1501 Broadway. # 708 229 West 43rd Street New York, NY 10036 New York, NY 10036 Sam Weiss Corinne Osborn 229 West 43rd Street 229 West 43rd Street New York, NY 10036 New York, NY 10036 Plan Year: July 1 to June 30 (Fund’s fiscal year) O’Dwyer & Bernstien 52 Duane Street New York, NY 10007 Legal Counsel: Proskauer Rose LLP 1585 Broadway New York, NY 10036

Collective bargaining agreement and plan funding:

The Fund was established under the terms of collective bargaining agreements between The New York Times and the Newspaper Guild of New York, between Times Digital and the Newspaper Guild of New York, between WQXR and the Newspaper Guild of New York, and between Electronic Media Company and the Newspaper Guild of New York. The current agreements expire on March 30, 2011. These agreements require contributions from the employers to the Fund. You can obtain a free copy for yourself or review in person a copy of the agreements by written request to the Plan Administrator at the Fund office, The New York Times, WQXR, Times Digital, Electronic Media Company or the Newspaper Guild of New York. You may also ask the Fund for a free list of contributing employers.

PAGE 54 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over These contributions are made to a qualified tax-exempt trust fund. This money is reserved for payments on behalf of Plan participants and for reasonable administrative expenses. It cannot be used for any other purpose and it cannot be withdrawn by either the employers or the union.

The financial activities of the Fund are audited annually by a firm of certified public accountants, Pustorino, Puglisi & Co., 515 Madison Avenue, New York, NY 10022.

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 55 Summary Plan Description for Retired Employees Age 65 or Over Your Rights Under ERISA

As a participant in the Newspaper Guild of New York – The New York Times Benefits Fund, you are entitled to certain rights and protections under the Employee Retirement Income Security Act of 1974 (ERISA). ERISA provides that all plan participants shall be entitled to.

Receive Information About Your Plan and Benefits.

Examine, without charge, at the Fund’s office all documents governing the plan, including insurance contracts and collective bargaining agreements, and a copy of the latest annual report (Form 5500 Series) filed by the plan with the U.S. Department of Labor and available at the Public Disclosure Room of the Employee Benefits Security Administration.

Obtain, upon written request to the plan administrator, copies of documents governing the operation of the plan, including insurance contracts and collective bargaining agreements, and copies of the latest annual report (Form 5500 Series) and updated summary plan description. The Fund may make a reasonable charge for the copies.

Receive a summary of the plan’s annual financial report. The plan administrator is required by law to furnish each participant with a copy of this summary annual report.

Continue Group Health Plan Coverage

Continue health care coverage for yourself, spouse or dependents if there is a loss of coverage under the plan as a result of a qualifying event. You or your dependents may have to pay for such coverage. Review this summary plan description and the documents governing the plan on the rules governing your COBRA continuation coverage rights.

Reduction or elimination of exclusionary periods of coverage for preexisting conditions under your group health plan, if you have creditable coverage from another plan. You should be provided a certificate of creditable coverage, free of charge, from your group health plan or health insurance issuer when you lose coverage under the plan, when you become entitled to elect COBRA continuation coverage, when your COBRA continuation coverage ceases, if you request it before losing coverage, or if you request it up to 24 months after losing coverage. Without evidence of creditable coverage, you may be

PAGE 56 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES Summary Plan Description for Retired Employees Age 65 or Over subject to a pre-existing condition exclusion for 12 months (18 months for late enrollees) after your enrollment date in your coverage.

Group health plans and health insurance issuers generally may not, under Federal law, restrict benefits for any hospital length of stay in connection with childbirth for the mother or newborn child to less than 48 hours following a vaginal delivery, or less than 96 hours following a cesarean section. However, Federal law generally does not prohibit the mother’s or newborn’s attending provider, after consulting with the mother, from discharging the mother or her newborn earlier than 48 hours (or 96 hours as applicable). In any case, plans and issuers may not, under Federal law, require that a provider obtain authorization from the plan or the issuer for prescribing a length of stay not in excess of 48 hours (or 96 hours).

Prudent Actions by Plan Fiduciaries

In addition to creating right for plan participants ERISA imposes duties upon the people who are responsible for the operation of the employee benefit plan. The people who operate your plan, called “fiduciaries” of the plan, have a duty to do so prudently and in the interest of you and other plan participants and beneficiaries. No one, including your employer, your union, or any other person, may fire you or otherwise discriminate against you in any way to prevent you from obtaining a welfare benefit or exercising your rights under ERISA.

Enforce Your Rights

If your claim for a welfare benefit is denied or ignored, in whole or in part, you have a right to know why this was done, to obtain copies of documents relating to the decision without charge, and to appeal any denial, all within certain time schedules.

Under ERISA, there are steps you can take to enforce the above rights. For instance, if you request a copy of plan documents or the latest annual report from the plan and do not receive them within 30 days, you may file suit in a Federal court. In such a case, the court may require the plan administrator to provide the materials and pay you up to $110 a day until you receive the materials, unless the materials were not sent because of reasons beyond the control of the administrator. If you have a claim for benefits which is denied or ignored, in whole or in part, you may file suit in a state or Federal court, in addition, if you disagree with the plan’s decision or lack thereof concerning the qualified status of a domestic relations order or a medical child support order, you may file suit in Federal court. If it should happen that plan

NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES • PAGE 57 Summary Plan Description for Retired Employees Age 65 or Over fiduciaries misuse the plan’s money, or if you are discriminated against for asserting your rights, you may seek assistance from the U.S. Department of Labor, or you may file suit in a Federal court. The court will decide who should pay court costs and legal fees. If you are successful the court may order the person you have sued to pay these costs and fees. If you lose, the court may order you to pay these costs and fees, for example, if it finds you claim if frivolous.

Assistance with Your Questions

If you have any questions about your plans, you should contact the Fund office. If you have any questions about this statement or about your rights under ERISA, or if you need assistance in obtaining documents from the plan administrator, you should contact the nearest office of the Employee Benefits Security Administration, U.S. Department of Labor, listed in your telephone directory or the Division of Technical Assistance and Inquiries, Employee Benefits Security Administration, U.S. Department of Labor, 200 Constitution Avenue N.W., Washington, D.C. 20210.

You may also obtain certain publications about your rights and responsibilities under ERISA by calling the publications hotline of the Employee Benefits Security Administration.

PAGE 58 • NEWSPAPER GUILD OF NEW YORK • THE NEW YORK TIMES