The balance of a participant’s Employee Account will generally include the following amounts:
- The amount of sick/vacation leave transferred to the Trust that is not used to buy up additional Active Service Units (see Part C7);
- Investment earnings and losses (minus a proportionate share of investment fees or expenses).
Note that participants who have only an Employee Account, i.e., participants whose employer does not make monthly contributions to the Trust, are charged a monthly administrative fee, which is deducted from their Employee Account each month.
Also, the Trust will transfer the monthly payroll Contributions of a participant who does not meet the Active Service requirement to an Employee Account for the participant.