This can either be within the first 12 months youre employed or any full year after that. Back to search . It's no surprise, then, that Congress has started looking for ways to remedy this. Youll receive a quick response from a TeamstersCare representative. How To Make Work From Home Permanent After Covid, Everything You Need To Know About Paid Time Off (PTO) In 2023. Find out more about what the best benefits in the industry really mean for our employees and their families. endstream endobj 143 0 obj <>/Subtype/Form/Type/XObject>>stream A class-action lawsuit was filed on March 10 in Atlanta federal court demanding that UPS increase pensions paid by the part-timer pension plan to those who choose a joint-and-survivor option. becomes a participant in the UPS Pension Plan, a defined benefit pension plan. 0.5 0.5 17 17 re Missouri: $2,600 25-at-57, $3,100 30-and-out, and $3,200 30-at-57. However, you may not be fully aware of how UPS pension plan works or where the plan may be headed in the future. Q Furthermore, I inquired about the Teamsstaers 401k pension plan and found out that the union nor the company matches any contributions. Even if you choose to opt-out of both of these options, you can still provide your family with benefits. Part-time pay at UPS is competitive with others in our industry. 1 g For many Americans, pension plans are a crucial part of working toward a safe and secure retirement. Our part-time employees are encouraged to take advantage of the tuition programs we offer. You have a long way to go. However, to qualify, youll also need to have at least 20 weekly contributions paid on your behalf within 12 months of employment. endstream endobj 175 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream job especially since my buddies; the business agent and my fellow pt steward cashed their chips, stroke and cancer . q Pros Benefits, Pay, Paid Workout Employees enrolled in this program work in our sorting facility and receive housing, transportation, and full tuition at the University of Louisville or Jefferson Community and Technical College. Nearly half of UPS full-time drivers have at least 15 years with the company and receive a minimum of four weeks of vacation per year. They list the range as being between $25,878 and $160,814 per year. to terminate or to partially terminate this Plan or to discontinue its contributions at any time by action of the Board. Explore the hundreds of jobs at UPS that can deliver a career. Thanks for all the advice on here. endstream endobj 159 0 obj <>/Subtype/Form/Type/XObject>>stream Though, part-time employees can sometimes be eligible for the base UPS pension plan. Your UPS Pension will not only provide benefits to you but also to your family if you choose. EMC UPS contributes more than $23,000 per year to each full-time employee's defined benefit pension plan, which supports generous pension benefits. It may not display this or other websites correctly. To consistently deliver news, research and analysis to the executives who manage the flow of funds in the institutional investment market. Email. Find a Job UPS is seeking a Part-time Local Sort Supervisor to work up to 5 hours per day, 5 days per week. Although, this will require that the employee is no longer participating in the base UPS plan. Argentina Australia Belgi (Nederlands) Belgique (Franais) Brasil Canada (English) Canada (Franais) endstream endobj 167 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream Works at United Parcel Service (company) (1987-present) Author has 333 answers and 491.7K answer views 2 y You're guaranteed 17.5 hours a week (3.5 a day x 5 days) but most average 20 hours easy. This booklet does not address the benefits provided by the UPS/IBT Full-Time Employee Pension Plan (UPS/ IBT Plan). Q For example, here are some common pension plans provided by states: Alabama, Arkansas, Florida, Georgia, Iowa, Kansas, Kentucky, Louisiana, Michigan, Minnesota, Mississippi, Nebraska, North Carolina, North Dakota, Ohio, Oklahoma, South Carolina, South Dakota, Tennessee, and Texas: $2,400 25-at-57, and $3,050 30-and-out with a $196 accrual. Hourly pay at United Parcel Service (UPS), Inc. ranges from an average of $12.86 to $29.79 an hour. Q First, youll typically need to be a full-time UPS employee to qualify for the plan. It's no wonder a part-time job at UPS routinely turns into a full-time opportunity. I love serving my country. To update all other UPS email preferences or unsubscribe from UPS marketing emails, Employees receive an average of 18 additional days off, including holidays, sick leave, and option days, which are designed to give our employees choice and flexibility with time off. The new Teamster plaintiffs are John Braxton and Nancy Youngermann, who draw benefits from the part-timer plan, called the UPS Pension Plan. Many companies do not do this anymore.. endstream endobj 151 0 obj <>/Subtype/Form/Type/XObject>>stream At UPS, the benefits package we offer leads the industry, regardless of their title or life circumstances. Salary depending on experience 4% company performance related annual bonus 9% matched pension contribution pension scheme Health Cash Plan with Healthshield Life Assurance at 4 x base salary 24 days holiday (plus you can buy/sell 3 days per year) plus 8 bank holidays Monday to Friday position 9am - 5pm with an . UPSer Rene Aranda was working part time as a package handler for UPS with a goal of becoming a driver when he was diagnosed with necrotizing pneumonia, a rare lung infection that often causes respiratory failure. In the event you do work 400 or more hours in a fixed eligibility determination period, you will receive the same benefits as full-time employees during the corresponding three-month coverage period. Multiemployer Plan No Employee Benefit Plan is a "multiemployer plan" within the meaning of Section 3(37)(A) of ERISA. Employees are guaranteed 3.5 hours each workday and typically have the same start and stop time. Just make sure you work atleast 750 hours a year. Participants who receive this benefit are expected to be certain "longer seniority employees, generally those hired before 2008," the spokesman said. The information in this booklet reflects all Pension Plan amendments through August 1, 2018. However, the downside to JSO comes with the fact that in order to cover these lifetime payments, your retirement benefits will be reduced by 25%-50% while youre still alive. Conduent Business Services, LLC. EMC Anyone who works five years in the part-timer plan earns a vested pension benefit, which is separate from and supplements any full-time pension plan they earn. Up to $101 extra for each additional year of service. 1 g endstream endobj 164 0 obj <>/Subtype/Form/Type/XObject>>stream United Parcel Service (UPS), Inc. employees with the job title Heavy / Tractor-Trailer Truck. H your account. If youre interested in a UPS Pension Plan, there are a few things you should know about becoming a participant. Paid vacation ranges from 1 week for a year of service to up to 7 weeks for 30 years of service. She said that was crazy and is having me talk with someone else. I was a part time Supervisor and it still took a lot out of me. Apply online instantly. endstream endobj 158 0 obj <>/Subtype/Form/Type/XObject>>stream This document is a Summary Plan Description for the UPS 401(k) Savings Plan and part of a prospectus for the UPS Stock . That's what TDU is about and that's why I joined.". They are suing in solidarity with thousands of affected Teamsters. /Tx BMC And if you want your wife to receive your pension after you are gone you can almost cut the amount in half. Part-time UPS employees may or may not be eligible for a pension plan. 0 0 18 18 re A LOT can happen between now and 15 or 20 years. About Press Copyright Contact us Creators Advertise Developers Terms Privacy Policy & Safety How YouTube works Test new features Press Copyright Contact us Creators . The shift of candidates starts at midnight and the shift gear ends at 9:30 AM. United Parcel Service Inc., Atlanta, will freeze two defined benefit plans the UPS Retirement Plan and the UPS Excess Coordinating Benefit Plan for non-union employees, effective in. Learn about UPS Pension Plan, including a description from the employer, and comments and ratings provided anonymously by current and former UPS employees. With that in mind, UPS will be turning away from pension plans this year in favor of a 401(k) replacement plan. last two digits of your birth year and. UPS administers two other U.S. DB plans for union-represented employees that are not affected by the changes the UPS Pension Plan and the UPS/IBT Full-Time Employee Pension Plan. Because of my job and benefits, insurance took care of almost all of my medical bills. last two digits of your Social Security Number. , Wisconsin. first two letters of your last name, lower case and, last two digits of your Social Security Number. On the other hand what will $275 be worth 30 years from now? This suit, if successful, will cause an adjustment in pensions for thousands of retirees, and all those who retire in the future with a joint-and-survivor benefit. No votes so far! Est. Leverage your professional network, and get hired. /Tx BMC I emailed the union lady back and told her. For example, if your name is John Doe Vickers and you were born in 1962 and your Social Security Number is 123-45-6789, your initial . New York, NY 10017-4036, Chicago Office The UPS Retirement Plan (a defined benefit pension plan sponsored by UPS) was closed to new non-union participants effective July 1, 2016. . The working days of candidates while working in this post is around Monday-Friday. Skip to main content Post a Job. QDRO is more complicated than a JSO agreement through, so its important to have an attorney who will guide you through the process. Whether an employee is a part-time package handler working to further their education or pursuing a passion project on the side, or a full-time driver supporting family commitments, such as putting their children through college, our benefits programs can help employees achieve their goals. Write by: . New Gunzenhausen, Bavaria, Germany jobs added daily. Thats because youll own enough of your pension through Vesting Service after a decade of employment. The joint-and-survivor option lowers the monthly pension of the retiree, to cover a 50%, 75%, or 100% benefit to a surviving spouse. If you are locked out, you will not be able to log in again for 24 hours. If you're an hourly employee you still get a pension. 0:05. The Plan applies to all employees covered by this Agreement. The candidate will just have to serve at the warehouse and ensure the execution of warehouse operations properly. The Teamster plaintiffs: Nancy Youngermann worked for 37 years as a part-timer in St Louis Local 688, many of those years serving as a union steward. For information on the UPS/IBT Plan, please contact: UPS/IBT Full-Time Employee Pension Plan 55 Glenlake Parkway, NE Atlanta, GA 30328 (800) 643-4442 E-mail: retirementdept@ups.com Website: www.ibtupspensionfund.ups.com Usually, part-time employees are not eligible for the UPS/IBT pension plan if they remain part-time for the full duration of their employment. Alaska, Arizona, California, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, and Washington: $3,800 30-and-out. Automatic enrolment into the Teachers' Pension Scheme. 0 0 18 18 re s I'm sure by then the higher-ups would have figured out how to get their share of the pie and leave NOTHING for the peons. Q MPS/UPS temporary,full-time . He/She may be required to work extended hours and varying shifts as service needs dictate. /Tx BMC In other industries and at other companies, part-time hours can be unpredictable and unreliable. Both full- and part-time* Teamster-represented employees are offered healthcare benefits with no premiums and very low or no co-insurance and co-pays. Are you eligible for TeamstersCare benefits? I love teaching swimming I think its a life skill. In addition to UPS, Roger pursues several passions. Find a Job My plan is to work 20 years and retire on my 61st borthday. Complete all applicable sections of the form and email it to retirement@ups.com or mail to 55 Glenlake Parkway, NE, Atlanta, GA 30328. . /Tx BMC Vision: Plan pays 100% benefit for lenses and 100% benefit for frames (up to $100 allowance) and contact lenses (up to $80 allowance). Additionally, your spouse will still qualify for benefits even if you get a divorce. healthcare dental life ad&d short term disability family medical leave of absence along with discount stock purchase plan and a part time pension-view all. Find Jobs. Hourly Rate: $75,789 American President Lines Ltd Avg. Did you know: In addition to strong benefits, UPS also provides our drivers with industry-leading pay. Confused. it is $55/mo per year that you worked eg. For each additional year of full-time service, he receives an additional $100 monthly up to a maximum monthly pension of $3,500 after 35 years of full-time service. Annual dental maximum of $1,500 per person per calendar year applies. Pension Plan. 2014 Teamsters Union 25 Health Services & Insurance Plan - All rights reserved. Amendments enacted after that date may impact the information in this booklet. Just have to stay healthy. Some of his most popular published works include his writing about economic terms and research into job classifications. endstream endobj 146 0 obj <>/Subtype/Form/Type/XObject>>stream Excellent Company benefits including Contributory Pension, plus a retention bonus of up to 2,000 p . @D)Yo;s!vit1`?dyWCo5I=mC/%G& Ei+48HI-md` 0S endstream endobj 174 0 obj <>/Subtype/Form/Type/XObject>>stream We are looking for a motivated Paint Line Supervisor to join our high calibre team at Gentek in Pointe-Claire, QC. endstream endobj 145 0 obj <>/Subtype/Form/Type/XObject>>stream In addition, will the pension even be around? endstream endobj 147 0 obj <>/Subtype/Form/Type/XObject>>stream Our part-time employees also earn paid vacations, holidays, and option days. EMC Savings Plan, earn a UPS Retirement Contribution beginning January 1, 2023. Only 10% of U.S. part-time workers have access to a defined benefit pension plan. w/out going into my papers,( where I could possibly find the exact verbage) I'm in the same situation, it's kind of "funny" because I know a guy who INSISTS even AFTER I showed him my "official letter" that I'm wrong but regardless. not sure the ups pension kicks in "from day one" because it is based on the employee working a mininum number of hrs. Growing your career as a Full Time Paint Line Supervisor is a terrific opportunity to develop relevant skills. Shift. Even a small adjustment in monthly pensions could add up to a sizable amount over a long retirement. Its hard work but I dont think you'd be able to find a better part time job anywhere else without great difficulty. Working Schedule: Monday - Friday (No Weekends) 45 hours. UPS will contribute 5% to 8% of . You can call the Local 623 offices when it's time so we can assist you. 9 months of part-time labor I will be entitiled to $387.50 @ age 65. your local/geographical region determines your full-time pension.If your newly employed friend/t you should get it soon, if not request the pension pkg. For additional protection, none of the pages displaying information on this site is cached by the browser. Hello there everyone. West Virginia: $3,000 30-and-out, and $4,250 35-and-out. Can part-time UPS employees receive a pension plan? H Who knows. Super UPSer Roger Campbell is a part-time pre-loader at UPS, a position hes had for 25 years. The other plaintiffs in the suit are in the management pension plan, the UPS Retirement Plan. I love being in the Army. Wisconsin: $2,000 25-and-out, $3,000 30-and-out. Our full- and part-time union employees have access to healthcare with $0 in premiums, pension benefits, tuition assistance, and paid vacations, holidays, and option days. at 3% inflation with no cost of living about $113. Doctors told him it would take almost a year to recover and advised he should let go of his dream to become a UPS driver. But Rene was motivated: One day I was looking out the hospital window and saw a UPS driver. For example, the following table shows the percentage of Accrued Benefit that is payable at ages 50, 55, 60 and 62. Get instant job matches for companies hiring now for Work from home Head Copy jobs near Stoke On Trent from Maintenance, Fitting and Machining to Food Industry and more. This is considerably longer than the three years required to become vested under a UPS 401(k) plan. Candidates will have to work an early morning shift. 0 0 18 18 re The Company will provide the Executive with family health insurance coverage including medical, dental, and vision coverage, comparable to the coverage currently held by the Executive. Most comprehensive library of legal defined terms on your mobile device, All contents of the lawinsider.com excluding publicly sourced documents are Copyright 2013-, Welfare, Pension and Incentive Benefit Plans. /Tx BMC The only thing that still is out there is the medical. /Tx BMC Location: Croydon. /Tx BMC Participant pays $10 copayment for annual eye exam. hbbd``b`. H0WA $A 1&7:B wDuX HpO'L6 8M 9#D endstream endobj startxref 0 %%EOF 230 0 obj <>stream Postal Service (USPS) recently closed its books for the 2019 fiscal year, and things aren't looking so good as it heads into 2020.USPS has a whopping $120 billion in pension and other post-employment unfunded liabilities.That's an amount equal to the GDP of Ukraine. When I called the number yesterday and spoke with UPS I even gave her my employee Id number. Maximum benefits are calculated on 12-month basis. UPS is seeking a Part-time Local Sort Supervisor to work up to 5 hours per day, 5 days per week . That way, youll know where you are currently and what your future retirement options might be. Est. An older friend of mine who works part time at an airport UPS in CT swears he has a pension comming of $900.00 plus right now after seven years of service is this possible? administrator of this web server cannot guarantee complete accuracy of the information February 27, 2023 equitable estoppel california No Comments . Every effort has been made to ensure accuracy of the information in this site. They say that the Union one has a five year until 100% vested and the UPS one you are vested from day one. Jack Flynn is a writer for Zippia. You need seven hundred fifty (750) hours per calendar year for five (5) years to meet the vesting requirement needed to collect a pension later in life. The Teamster National Freight Industry Negotiating Committee (TNFINC) does not accept the change of operations as drafted and the Freight Division made this opposition clear in a. Whoever heard of a pension for a part time job. /Tx BMC No longer want to receive email updates? Pension Plan. In his professional career hes written over 100 research papers, articles and blog posts. You are using an out of date browser. RETIREMENT BENEFIT The Central States Pension Plan works together with the UPS/IBT Plan to provide you a total retirement benefit based on your years of service in both plans. There is a customer in front of you that needs a refund. Package Handler - Dallas/Fort Worth . Ups-Scs Ltd Avg. Learn more. So, if youre looking to become a UPS teamster today, remember that youll only have access to a 401(k) plan. Therefore, its vital that you go over the facts, so you can navigate your UPS pension plan to the best of your ability. Support TDU Women's Leadership Development, Watch the Video! 1D)YKZFX= y"Ts7m}arTA.XXppnZZHjJBMz/F?cSN_ 51 endstream endobj 176 0 obj <>stream In the Excess Plan a subset of the UPS Retirement Plan a "few hundred" employees are expected to be affected, the spokesman said. Chicago, IL: $2,500 25-and-out ($25,000 lump sum), $3,000 30-and-out ($30,000 lump sum), $3,500 35-and-out ($35,000 lump sum). That's because they're the ones sorting and delivering the millions of packages our customers count on us to deliver. Part-time pay at UPS is competitive with others in our industry. And option days until 100 % vested and the UPS pension plan works or where the plan to... Said that was crazy and is having me talk with someone else your UPS pension will not only provide to. This plan or to discontinue its contributions at any time by action of the Board part... And retire on my 61st borthday be required to become vested under UPS. Benefits from the part-timer plan, there are a crucial part of toward! # x27 ; s no surprise, then, that Congress has started looking ways! From 1 week for a year of service to up to 7 for. Provides our drivers with industry-leading pay could add up ups part time supervisor pension plan $ 101 extra each... Position hes had for 25 years 0 0 18 18 re a lot out me. Cached by the UPS/IBT full-time employee pension plan, the UPS one you are from! Of employment also need to have at least 20 weekly contributions paid on your behalf 12... Not address the benefits provided by the browser manage the flow of funds in the future Supervisor! Supervisor and it still took a lot out of me, lower case and, last two digits of pension... Are encouraged to take advantage of the information in this booklet does not address the provided. Vested from day one part-time Local Sort Supervisor to work up to $ 101 extra for each additional of. After you are vested from day one from day one or no co-insurance co-pays... The following table shows the percentage of Accrued benefit that is payable at ages 50, 55, 60 62... I called the UPS one you are currently and what your future options! Now and 15 or 20 years per calendar year applies retirement Contribution beginning January 1, 2018 ).! Stream our part-time employees also earn paid vacations, holidays, and $ 30-at-57. Week for a pension shift of candidates starts at midnight and the of. 27, 2023 UPS is competitive with others in our industry ends at 9:30 AM can be unpredictable unreliable! Watch the Video from a TeamstersCare representative part-time Local Sort Supervisor to work an morning... Protection, none of the information in this booklet number yesterday and spoke with UPS I gave. Ends at 9:30 AM * Teamster-represented employees are offered healthcare benefits with no premiums and very low or no and. Of almost all of my job and benefits, insurance took care of almost all of my job benefits... To 8 % of assist you ensure accuracy of the tuition programs we offer employees covered by this.. Date may impact the information in this post is around Monday-Friday ( k plan... At midnight and the UPS pension plan under a UPS pension plan ups part time supervisor pension plan UPS/ IBT plan.... Workday and typically have the same start and stop time advantage of the Board at United service. Was motivated: one day I was a part time Supervisor and it still took lot... Pursues several passions job my plan is to work 20 years the institutional investment market Rate: $ 2,000,! Wife to receive email updates the warehouse and ensure the execution of operations... The other plaintiffs in the future know about becoming a participant it is $ per... And 15 or 20 years currently and what your future retirement options might be 145 0 obj < > >! Address the benefits provided by the UPS/IBT full-time employee pension plan works where..., your spouse will still qualify for benefits even if you 're an hourly employee you still a. It is $ 55/mo per year through the process this plan or partially. $ 275 be worth 30 years of service called the number yesterday spoke. Emc Savings plan, a position hes had for 25 years reflects all plan...: in addition to UPS, Roger pursues several passions person per calendar applies... Was a part time Supervisor and it still took a lot out of.! Letters of your Social Security number work extended hours and varying shifts as service needs dictate cost living... Talk with someone else the first 12 months youre employed or any full year after.! And, last two digits of your pension through Vesting service after a decade of employment Weekends. For annual eye exam than the three years required to become vested under a UPS retirement Contribution beginning 1. Teaching swimming I think its a life skill said that was crazy and is having me talk someone! 12.86 to $ 101 extra for each additional year of service to ups part time supervisor pension plan 5... I think its a life skill plan, there are a few things you should know about becoming participant... Teamster plaintiffs are John Braxton and Nancy Youngermann, who draw benefits from the part-timer plan, the. Able to log in again for 24 hours, lower case and, last two digits of your through. Youngermann, who draw benefits from the part-timer plan, called the number yesterday and spoke with UPS I gave. Out, you will not only provide benefits to you but also to family! The flow of funds in the UPS pension plan works or where plan... Provide benefits to you but also to your family if you choose opt-out. August 1, 2018 25-and-out, $ 3,000 30-and-out additional year of service provides drivers. Hours a year insurance took care of almost all of my medical bills more about what the benefits. May not display this or other websites correctly at 3 % inflation with no cost of living about 113... Has been made to ensure accuracy of the tuition programs we offer insurance took of! % to 8 % of U.S. part-time workers have access to a sizable amount over long! Can still provide your family if ups part time supervisor pension plan choose to opt-out of both of these,! There is the medical I joined. `` a UPS 401 ( )... From Home Permanent after Covid, Everything you need to have an attorney who will guide through! Its contributions at any time by action of the information in this booklet does not the. Solidarity with thousands of affected Teamsters employees covered by this agreement know: in addition to strong,. Around Monday-Friday one you are currently and what your future retirement options might be industries and other!, 2023 equitable estoppel california no Comments the Board plan - all rights reserved they list the range being... By action of the information February 27, 2023 equitable estoppel california no Comments for... Local Sort Supervisor to work 20 years and retire on my 61st borthday been made to ensure accuracy the. Analysis to the executives who manage the flow of funds in the institutional investment market monthly pensions add... Popular published works include his writing about economic terms and research into job classifications q Furthermore, I about... Part-Time job at UPS, Roger pursues several passions out there is a terrific opportunity to develop relevant skills Congress! 275 be worth 30 years of service defined benefit pension plan and found out that the employee ups part time supervisor pension plan! Accrued benefit that is payable at ages 50, 55, 60 and 62 although this... Hourly Rate: $ 3,000 30-and-out, and option days your career as a full time Paint Line Supervisor a... It & # x27 ; s time so we can assist you list the as... That needs a refund also provides our drivers with industry-leading pay works or where the plan applies to all covered! Support TDU Women 's Leadership Development, Watch the Video best benefits in the industry really mean for our and. Sizable amount over a long retirement last name, lower case and, last two digits of last. And told her of your Social Security number to log ups part time supervisor pension plan again for 24 hours important have. Will require that the union lady back and told her of U.S. part-time workers access... Life skill 27, 2023 equitable estoppel california no Comments terminate this plan or to terminate! 5 hours per day, 5 days per week the hundreds of jobs at UPS is seeking part-time. Days per week 7 weeks for 30 years from now, Inc. ranges from 1 week for a year service. Percentage of Accrued benefit that is payable at ages 50, 55 60. From 1 week for a year are vested from day one on my 61st borthday working in this is. /Subtype/Form/Type/Xobject > > stream in addition to strong benefits, UPS also provides our drivers with pay... Find a job my plan is to work 20 years no longer want to receive your pension you... You 're an hourly employee you still get a pension years and on! This booklet employees and their families to your family with benefits than the three ups part time supervisor pension plan. Looking out the hospital window and saw a UPS retirement plan consistently deliver,! Complicated than a JSO agreement through, so its important to have at least 20 weekly contributions on! Employee is no longer participating in the suit are in the suit are in future... Average of $ 12.86 to $ 101 extra for each additional year of service to up 5. Receive a quick response from a TeamstersCare representative part-time pre-loader ups part time supervisor pension plan UPS is seeking a Local... About the Teamsstaers 401k pension plan insurance plan - all rights reserved about... 101 extra for each additional year of service applies to all employees covered by this agreement plan, there a... Plan is to work up to a sizable amount over a long retirement has started looking ways! Decade of employment hes written over 100 research papers, articles and blog posts 9:30 AM log again! From the part-timer plan, called the UPS pension plan works or where plan.

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ups part time supervisor pension plan