How does a PORAC member Association join the Trust?

A PORAC member Association can join the Trust by entering into an MOU with its employer, which mandates contributions to the Trust in the same amount for every employee in the bargaining unit. The MOU can provide for employer contributions on behalf of employees, and/or to take pre-tax deductions from employees’ paychecks to pay into the Trust (or both). In order to comply with IRS guidelines, there can be no individual election to enroll, and the contributions by or on behalf of employees generally must be the same for all members of the bargaining unit.