Teamsters Local 456 Pension, Health & Welfare, Annuity, Education & Training, Industry Advancement, and Legal Services Funds v. PCI Industries Corp.

S.D. New York

Teamsters Local 456 Pension, Health & Welfare, Annuity, Education & Training, Industry Advancement, and Legal Services Funds v. PCI Industries Corp.

DecidedMay 4, 2023

Docket7:21-cv-09316

StatusUnknown

This text of Teamsters Local 456 Pension, Health & Welfare, Annuity, Education & Training, Industry Advancement, and Legal Services Funds v. PCI Industries Corp. (Teamsters Local 456 Pension, Health & Welfare, Annuity, Education & Training, Industry Advancement, and Legal Services Funds v. PCI Industries Corp.) is published on Counsel Stack Legal Research, covering District Court, S.D. New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Teamsters Local 456 Pension, Health & Welfare, Annuity, Education & Training, Industry Advancement, and Legal Services Funds v. PCI Industries Corp., (S.D.N.Y. 2023).

Pincite

Opinion

T. King Benjamin M. Burdick ® Plaintiffs’ request for a conference to discuss the ™ ome Se Blitman consolidation of this case is DENIED. L. Wagner F. Wesley Turner R, Bauman The Clerk of Court is respectfully directed to athaniel G. Lambright Attorneys and Couf terminate the motion sequence pending at Doc. 53. aniel €. Of Counsel aniel R. Brice* James R. LaVaute Syracuse ® Rochester J. LaClair Jules L. Smith SO ORDERED. T. Arnault*€ Donald D. Oliver bklawyers olan J. Lafler May 3, ( p L W VIA ELECTRONIC dekornfeld@bkif Philip M. Halpern Also admitted in MA : oa wD FILING AND United States District Judge LAR: Meh Dated: White Plains, New York May 3, 2023 The Honorable Philip M. Halpern United States District Court Judge Federal Building and U.S. Courthouse 300 Quarropas Street, Courtroom 520 White Plains, New York 10601-4150 Re: Teamsters Local 456 Pension Fund, et al. v. PCI Industries Corp., et al., Civil Action No.: 7:21-cv-09316 (PMH/JCM) Dear Judge Halpern: As you may recall, this firm represents Plaintiffs concerning the above referenced case before the United States District Court for the Southern District of New York. This letter requests a conference with the Court in accordance with the Order entered on March 1, 2023 [ Docket No. 52 ]. A copy of the Order is enclosed for your convenience. Since the hearing on February 28, 2032, the parties have tried to resolve the dispute concerning contributions and deductions owed to these multiemployer plans. When these efforts failed, the Funds requested that their auditors review the employer’s books and records to see if that could resolve the dispute. On April 4, 2023, the auditors issued the attached reports, and the Funds provided the reports to the employer on the same day. Since then, | have had telephone conferences and e-mail messages with counsel for Defendants, but we have been unable to resolve the dispute. Accordingly, the Funds commenced a second lawsuit concerning the contributions, deductions, and other amounts owed to Plaintiffs as described in the audit reports. With this letter, Plaintiffs request a conference with the Court to discuss the consolidation of the cases. Rule 42 of the Federal Rules of Civil Procedure provides generally that the courts consider (i) the convenience and economy of the time relating to the parties or their witnesses, (ii) the convenience and economy of the Court, (iii) the possibility that by a determination of one issue the trial of other issues would be avoided, (iv) the degree of repetition that might be involved in determining the cases separately, (v) whether both cases would be determinable by a jury or whether one would be a matter solely within the cognizance of the Court, and (vi) whether the trying of the cases together would necessarily

{B0316425.1}

Blitmand Kine LLP May 3, 2023 Page 2 work prejudice against one or the other of the parties, which could not be avoided by proper instructions. See Larsen v. Powell, 16 F.R.D. 322, 323 (D. Colo. 1954), Pursuant to these standards, motions to consolidate should be granted to avoid repetitious actions and for the convenience of the parties and the Court absent prejudice to a party opposing the motion. See e.g., Hannah v. Wal-Mart Stores, Inc., 2015 U.S. DIST LEXIS 78306, *17 (D. Conn. June 17, 2015); Jenkins v. Gaylord Entm’t Co., 840 F. Supp. 2d 873, 884 (D. Md. 2012). Considering the facts and circumstances of both cases, the need to avoid duplicative proceedings, the convenience of the parties as well as the Court, and the absence of any prejudice to the other parties to the actions, Plaintiffs respectfully request a conference with the District Court to discuss the consolidation of these cases. Moreover, with this letter, | confirm that | conferred with counsel for Defendants on April 10, 19, and 27, 2023 about this request for about half an hour. Despite these conferences, the parties were unable to resolve the dispute. Accordingly, we respectfully request a telephone conference with the Court pursuant to the enclosed order. Thank you for your consideration of this request. Respectfully submitted, BLITMAN & KING LLP ee Vie Ki Daniel Kornfeld DEK/tss Encl. cc: Brenda Ritch, Fund Administrator (w/ encl.) Teamster Local 456 Funds 160 South Central Ave. Elmsford, New York 10523 Mr. Clifford Greene, Esq. (w/ encl.) 700 White Plains Post Road, Suite 309 Scarsdale, New York 10583

UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF NEW YORK

TEAMSTERS LOCAL 456 PENSION, HEALTH & WELFARE, ANNUITY, EDUCATION & TRAINING, INDUSTRY ADVANCEMENT, AND LEGAL SERVICES FUNDS by Louis A. Picani, Joseph Sansone, Dominick Cassanelli, Jr., Ross Pepe, and Jeffrey Isaacs as Trustees and ORDER fiduciaries of the Funds, and WESTCHESTER R TEAMSTERS LOCAL UNION NO. 456, 21-CV-09316 (PMH) Plaintiffs, -against- PCI INDUSTRIES CORP. and ROBERT PERSICO, Individually, Defendants.

PHILIP M. HALPERN, United States District Judge: The Court held an in-person conference on February 28, 2023 regarding Plaintiffs’ Motion for Entry of a Judgment by Confession (Doc. 45), as discussed in further detail on the record: 1. Plaintiffs represented to the Court that they are withdrawing their Motion for Entry of a Judgment by Confession. The Clerk of Court is directed to terminate the motion sequence pending at Doc. 45. 2, Plaintiffs shall not renew their Motion for Entry of a Judgment by Confession or otherwise seek relief or enforcement of the Order on the Stipulation of Conditional Discontinuance entered by this Court on August 29, 2022 (Doc. 36, hereafter, “Settlement Agreement”) without first meeting and conferring with Defendants’ counsel. Plaintiffs shall file a letter requesting a pre-motion conference before seeking any relief concerning or enforcement of the Settlement Agreement. Plaintiffs shall certify in their pre-motion conference letter that the parties have met

and conferred, identifying the date and amount of time spent. Defendants shall file a response to Plaintiffs’ pre-motion letter within three (3) days of any such letter being filed. 3. Plaintiffs may not seek relief concerning or the enforcement of the terms and conditions of the Settlement Agreement based upon the amount of any future contribution obligations of Defendants to Plaintiffs. SO ORDERED. Dated: White Plains, New York February 28, 2023 PHILIP M. HALPERN United States District Judge

WAGNER & ZWERMAN LLP fe A division of oH ACCOUNTING | TAX | CONSULTING GETTRYMARCUS

INDEPENDENT ACCOUNTANTS’ REPORT ON APPLYING AGREED-UPON PROCEDURES Board of Trustees c/o Brenda Ritch Teamsters Local 456 Allied Benefit Funds □ 160 S Central Avenue Elmsford, NY 10523 Re: Payroll Compliance Examination: Employer Name: PCI Industries Corp. Employer No.: 31071, 31001 Examination No.; 23-456-01 Period: January 1, 2021 through February 26, 2023 We have performed the procedures enumerated, which were agreed to by the management of the Local 456 Benefit Funds (the “Funds”), solely to assist you with respect to determining whether employer contributions provided by the referenced employer (the “Employer’”) of Funds’ participants for the period referred to above were made in accordance with collective bargaining agreements. The management of the Funds is responsible for the collection of employer contributions. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedures is solely the responsibility of those parties specified in this report.

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T. King Benjamin M. Burdick ® Plaintiffs’ request for a conference to discuss the ™ ome Se Blitman consolidation of this case is DENIED. L. Wagner F. Wesley Turner R, Bauman The Clerk of Court is respectfully directed to athaniel G. Lambright Attorneys and Couf terminate the motion sequence pending at Doc. 53. aniel €. Of Counsel aniel R. Brice* James R. LaVaute Syracuse ® Rochester J. LaClair Jules L. Smith SO ORDERED. T. Arnault*€ Donald D. Oliver bklawyers olan J. Lafler May 3, ( p L W VIA ELECTRONIC dekornfeld@bkif Philip M. Halpern Also admitted in MA : oa wD FILING AND United States District Judge LAR: Meh Dated: White Plains, New York May 3, 2023 The Honorable Philip M. Halpern United States District Court Judge Federal Building and U.S. Courthouse 300 Quarropas Street, Courtroom 520 White Plains, New York 10601-4150 Re: Teamsters Local 456 Pension Fund, et al. v. PCI Industries Corp., et al., Civil Action No.: 7:21-cv-09316 (PMH/JCM) Dear Judge Halpern: As you may recall, this firm represents Plaintiffs concerning the above referenced case before the United States District Court for the Southern District of New York. This letter requests a conference with the Court in accordance with the Order entered on March 1, 2023 [ Docket No. 52 ]. A copy of the Order is enclosed for your convenience. Since the hearing on February 28, 2032, the parties have tried to resolve the dispute concerning contributions and deductions owed to these multiemployer plans. When these efforts failed, the Funds requested that their auditors review the employer’s books and records to see if that could resolve the dispute. On April 4, 2023, the auditors issued the attached reports, and the Funds provided the reports to the employer on the same day. Since then, | have had telephone conferences and e-mail messages with counsel for Defendants, but we have been unable to resolve the dispute. Accordingly, the Funds commenced a second lawsuit concerning the contributions, deductions, and other amounts owed to Plaintiffs as described in the audit reports. With this letter, Plaintiffs request a conference with the Court to discuss the consolidation of the cases. Rule 42 of the Federal Rules of Civil Procedure provides generally that the courts consider (i) the convenience and economy of the time relating to the parties or their witnesses, (ii) the convenience and economy of the Court, (iii) the possibility that by a determination of one issue the trial of other issues would be avoided, (iv) the degree of repetition that might be involved in determining the cases separately, (v) whether both cases would be determinable by a jury or whether one would be a matter solely within the cognizance of the Court, and (vi) whether the trying of the cases together would necessarily

{B0316425.1}

Blitmand Kine LLP May 3, 2023 Page 2 work prejudice against one or the other of the parties, which could not be avoided by proper instructions. See Larsen v. Powell, 16 F.R.D. 322, 323 (D. Colo. 1954), Pursuant to these standards, motions to consolidate should be granted to avoid repetitious actions and for the convenience of the parties and the Court absent prejudice to a party opposing the motion. See e.g., Hannah v. Wal-Mart Stores, Inc., 2015 U.S. DIST LEXIS 78306, *17 (D. Conn. June 17, 2015); Jenkins v. Gaylord Entm’t Co., 840 F. Supp. 2d 873, 884 (D. Md. 2012). Considering the facts and circumstances of both cases, the need to avoid duplicative proceedings, the convenience of the parties as well as the Court, and the absence of any prejudice to the other parties to the actions, Plaintiffs respectfully request a conference with the District Court to discuss the consolidation of these cases. Moreover, with this letter, | confirm that | conferred with counsel for Defendants on April 10, 19, and 27, 2023 about this request for about half an hour. Despite these conferences, the parties were unable to resolve the dispute. Accordingly, we respectfully request a telephone conference with the Court pursuant to the enclosed order. Thank you for your consideration of this request. Respectfully submitted, BLITMAN & KING LLP ee Vie Ki Daniel Kornfeld DEK/tss Encl. cc: Brenda Ritch, Fund Administrator (w/ encl.) Teamster Local 456 Funds 160 South Central Ave. Elmsford, New York 10523 Mr. Clifford Greene, Esq. (w/ encl.) 700 White Plains Post Road, Suite 309 Scarsdale, New York 10583

UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF NEW YORK

TEAMSTERS LOCAL 456 PENSION, HEALTH & WELFARE, ANNUITY, EDUCATION & TRAINING, INDUSTRY ADVANCEMENT, AND LEGAL SERVICES FUNDS by Louis A. Picani, Joseph Sansone, Dominick Cassanelli, Jr., Ross Pepe, and Jeffrey Isaacs as Trustees and ORDER fiduciaries of the Funds, and WESTCHESTER R TEAMSTERS LOCAL UNION NO. 456, 21-CV-09316 (PMH) Plaintiffs, -against- PCI INDUSTRIES CORP. and ROBERT PERSICO, Individually, Defendants.

PHILIP M. HALPERN, United States District Judge: The Court held an in-person conference on February 28, 2023 regarding Plaintiffs’ Motion for Entry of a Judgment by Confession (Doc. 45), as discussed in further detail on the record: 1. Plaintiffs represented to the Court that they are withdrawing their Motion for Entry of a Judgment by Confession. The Clerk of Court is directed to terminate the motion sequence pending at Doc. 45. 2, Plaintiffs shall not renew their Motion for Entry of a Judgment by Confession or otherwise seek relief or enforcement of the Order on the Stipulation of Conditional Discontinuance entered by this Court on August 29, 2022 (Doc. 36, hereafter, “Settlement Agreement”) without first meeting and conferring with Defendants’ counsel. Plaintiffs shall file a letter requesting a pre-motion conference before seeking any relief concerning or enforcement of the Settlement Agreement. Plaintiffs shall certify in their pre-motion conference letter that the parties have met

and conferred, identifying the date and amount of time spent. Defendants shall file a response to Plaintiffs’ pre-motion letter within three (3) days of any such letter being filed. 3. Plaintiffs may not seek relief concerning or the enforcement of the terms and conditions of the Settlement Agreement based upon the amount of any future contribution obligations of Defendants to Plaintiffs. SO ORDERED. Dated: White Plains, New York February 28, 2023 PHILIP M. HALPERN United States District Judge

WAGNER & ZWERMAN LLP fe A division of oH ACCOUNTING | TAX | CONSULTING GETTRYMARCUS

INDEPENDENT ACCOUNTANTS’ REPORT ON APPLYING AGREED-UPON PROCEDURES Board of Trustees c/o Brenda Ritch Teamsters Local 456 Allied Benefit Funds □ 160 S Central Avenue Elmsford, NY 10523 Re: Payroll Compliance Examination: Employer Name: PCI Industries Corp. Employer No.: 31071, 31001 Examination No.; 23-456-01 Period: January 1, 2021 through February 26, 2023 We have performed the procedures enumerated, which were agreed to by the management of the Local 456 Benefit Funds (the “Funds”), solely to assist you with respect to determining whether employer contributions provided by the referenced employer (the “Employer’”) of Funds’ participants for the period referred to above were made in accordance with collective bargaining agreements. The management of the Funds is responsible for the collection of employer contributions. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedures is solely the responsibility of those parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose of which this report has been requested or for any other purpose. A. Procedure: Gross wages reported in Employers payroll records were compared to federal and state payroll tax filings. Any discrepancies will be reported. Finding: See attached report for discrepancies, if any. B. Procedure: Employer’s records will be read to ascertain that all employees performing covered employment were reported in remittance reports. All discrepancies will be reported. Finding: See attached report for discrepancies, if any. G Procedure: Total hours worked/(paid) by/(to) each employee in covered employment were compared to total hours reported to the Funds for each employee. All discrepancies will be reported. Finding: See attached report for discrepancies, if any.

GETTRY MARCUS CPA, P.C. | 201 Old Country Rd., Suite 202, Melville, New York 11747 | T 631,777,1000 88 Froehlich Farm Bivd,, 3rd Floor, Woodbury, New York 11797 T 516,364,3390 GETTRYMARCUS.COM 1407 Broadway, 40th Floor, New York, New York 10018 T 212.302.6000

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D. Procedure: Applicable collective bargaining agreements were read to ensure appropriate contribution rates were applied to remittances, All discrepancies will be reported. Finding: See attached report for discrepancies, if any. E. Procedure: Employer’s cash disbursement journal and tax return was analyzed for non- payroll disbursements to covered employees and any transfers to related entities. Finding: See attached report for discrepancies, if any. F, Procedure: If any of the above procedures result in any indication that an affiliated company has employed persons who perform the same type of work as employees of the signatory employer or any part of a group of trades or businesses “under common control”, we will request the books and records of the affiliate and perform agreed-upon procedures and report our findings. Finding: See attached report for discrepancies, if any. We were not engaged to and did not conduct an audit, the objective of which would be the expression of an opinion on whether Employers remitted contributions to the Funds in accordance with the various collective bargaining agreements. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you, This report is intended solely for the information and use of the Funds, and is not intended and should not be used by anyone other than those specified parties. Wagner & Zuerman LLP

WAGNER & ZWERMAN LLP Certified Public Accountants

REPORT DATE: March 30, 2023 ISSUE DATE: April 3, 2023

GETTRY MARCUS CPA, P.C. | 201 Old Country Rd., Sulte 202, Melville, New York 11747 | T 631.777.1000 88 Froehlich Farm Blvd., 3rd Floor, Woodbury, New York 11797 T 516.364.3390 GETTRYMARCUS.COM 1407 Broadway, 40th Floor, New York, New York 10018 T 212,302,6000

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WESTCHESTER TEAMSTERS LOCAL 456 BENEFIT FUNDS AGREED UPON PROCEDURES REPORT

EMPLOYER: PCI Industries Corp. : Exam Date: 3/21/2023 ADDRESS: 550 Franklin Avenue Contract Type: GF Mt. Vernon, NY 10550 Type of Payroll: In-House PHONE #: 914-665-4700 Report Date: 3/30/2023 Contact Person: Peggie Hommel Examiner: Adam Novick Shop # 31071 Examination # 23-456-01 EXAMINATION PERIOD: 1/1/2021- 12/31/2021 FUNDS BENEFITS DUE ADDITIONAL FUNDS BENEFITS DUE PENSION $1,769.04 POLITICAL ACTION $21.60 HEALTH & WELFARE $3,334.68 INDUSTRY ADVANCEMENT $128.63 LEGAL $43.20 DUES $449.48 EDUCATION & TRAINING $54.00 LABOR MANAGEMENT $10.80 $132.15 ANNUITY $2,080.80 TARGET $202.50 BENEFITS DUE SUBJECT $7,616.37 TO INTEREST CHARGES ADDITIONAL BENEFITS DUE** $610.50 SUBTOTAL $7,616.37 ADDITIONAL BENEFITS DUE* $610.60 TOTAL BENEFITS $8,226.87 INTEREST @ 9.75% PER ANNUM : $ 1,193.83 TOTAL BENEFITS PLUS INTEREST: $9,420.70 GETTRY MARCUS CPA, PC, | 201 Cid Country Rd., Suite 202, Melville, New York 11747 | T 631.777.1000 88 Froehlich Farrn Blvd., 3rd Floor, Woodbury, New York 11797 T 516.364.3390 TOVMADSIE COM A oaks ei NB ccc Co co SE: ea re

WESTCHESTER TEAMSTERS LOCAL 456 BENEFIT FUNDS CLAIM WORKSHEET EMPLOYER : PCI INDUSTRIES INC. EXAMINATION YEAR: .2021 GF PERIOD: JAN-JUNE 2021

SCHEDULE OF UNREPORTED HOURS : FUNDS HOURS RATE AMOUNT DUE PENSION 90.00 $8.19 $737.10 HEALTH & WELFARE 98,00 $14.13 $1,384.74 LEGAL 90.00 $0.20 $18.00 POLITICAL ACTION 90.00 $0.10 $9.00 EDUCATION & TRAINING 90.00 $0.25 $22.50 $.U.B. 99.00 $0.25 $24.75 DUES 99.00 $1.15 $113.85 INDUSTRY ADVANCEMENT 99.00 $0.35 $34.65 ANNUITY 90.00 $9.05 $814.50 LABOR MANAGEMENT 90.00 $0.05 $4.50 TARGET 90.00 $0.50 $45.00 $3,208.59

WESTCHESTER TEAMSTERS LOCAL 456 BENEFIT FUNDS CLAIM WORKSHEET EMPLOYER : PCI INDUSTRIES INC. EXAMINATION YEAR: ‘2021 GF PERIOD: JULY -DECEMBER 2021

SCHEDULE OF UNREPORTED HOURS : FUNDS HOURS RATE : AMOUNT DUE PENSION 126.00 $8.19 $1,031.94 HEALTH & WELFARE 138.00 $14.13 $1,949.94 LEGAL 126.00 $0.20 $25.20 POLITICAL ACTION 126.00 $0.10 $12.60 EDUCATION & TRAINING 126.00 $0.25 $31.50 S.U.B, 268.50 $0.40 $107.40 DUES 268.50 $1.25 $335.63 INDUSTRY ADVANCEMENT 268.50 $0.35 $93.98 ANNUITY 126.00 $10.05 $1,266.30 LABOR MANAGEMENT 126.00 $0.05 $6.30 TARGET 126.00 $1,25 $157.50 $5,018.28

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WESTCHESTER TEAMSTERS LOCAL 456 BENEFIT FUNDS AGREED UPON PROCEDURES REPORT

EMPLOYER: PCI Industries Corp. Exam Date: 3/21/2023 ADDRESS: 550 Franklin Avenue Contract Type: GF Mt. Vernon, NY 10550 Type of Payroll: In-House PHONE #: 914-665-4700 Report Date: 3/30/2023 Contact Person: Peggie Hommel Examiner: Adam Novick Shop # 31071 Examination 23-456-01 EXAMINATION PERIOD: 1/1/2022- 12/31/2022 FUNDS BENEFITS DUE ADDITIONAL FUNDS BENEFITS DUE PENSION $2,944.34 POLITICAL ACTION $36.95 HEALTH & WELFARE $5,765.04 INDUSTRY ADVANCEMENT $201,25 LEGAL $71.90 DUES $1,135.75 EDUCATION & TRAINING $89.88 LABOR MANAGEMENT $17.98 $375.95 ANNUITY $3,746,098 TARGET $516.38 BENEFITS DUE SUBJECT $13,610.42 TO INTEREST CHARGES ADDITIONAL BENEFITS DUE** $1,390.93 SUBTOTAL $13,510.42 ADDITIONAL BENEFITS DUE** $1,390.93 TOTAL BENEFITS $14,901.35 INTEREST @ 9.75% PER ANNUM : $ 537.24 TOTAL BENEFITS PLUS INTEREST: $15,438.59 GETTRY MARCUS CPA, P.C. | 201 Old Country Rd, Suite 202, Melville, New York M1747 T 631.777.1000 88 Froehlich Farm Blvd. 3rd Floor, Woodbury, New York 11797 T 516.364.3390 GEYTRYMARCUS.COM 1407 Broadway, 40th Floor, New York, New York 10018 | T 212.302.6000

WESTCHESTER TEAMSTERS LOCAL 456 BENEFIT FUNDS CLAIM WORKSHEET EMPLOYER : PCI INDUSTRIES INC. EXAMINATION YEAR: 2022 GF JANUARY 2022 -JUNE 2022

SCHEDULE OF UNREPORTED HOURS : FUNDS HOURS RATE AMOUNT DUE” PENSION 91.50 $8.19 $749.39 HEALTH & WELFARE 105.00 $14.13 $1,483.65 LEGAL 91.50 $0.20 $18.30 POLITICAL ACTION 91.50 $0.10 $9.15 EDUCATION & TRAINING 91.50 $0.25 $22.88 $.U.B. 158.00 $0.40 $63.20 DUES 158.00 $1.25 $197.50 INDUSTRY ADVANCEMENT 158.00 $0.35 $55.30 ANNUITY 91.50 $10.05 $919.58 LABOR MANAGEMENT 91.50 $0.05 $4.58 TARGET 91.50 $1.25 $114.38 $3,637.89

WESTCHESTER TEAMSTERS LOCAL 456 BENEFIT FUNDS CLAIM WORKSHEET EMPLOYER : PCI INDUSTRIES INC, EXAMINATION YEAR: :2022 GF PERIOD: JULY 2022 -DECEMBER 2022

SCHEDULE OF UNREPORTED HOURS : FUNDS HOURS RATE __ AMOUNT DUE PENSION 268.00 $8.19 $2,194.92 HEALTH & WELFARE 303.00 $14.13 $4,281.39 LEGAL 268.00 $0.20 $53.60 POLITICAL ACTION 268.00 $0.10 $26.80 EDUCATION & TRAINING 268.00 $0.25 $67.00 S.U.B. 417.00 $0.75 $312.75 DUES 417.00 $2.25 $938.25 INDUSTRY ADVANCEMENT 417.00 $0.35 $145.95 ANNUITY 268.00 $10.55 $2,827.40 LABOR MANAGEMENT 268.00 $0.05 $13.40 TARGET 268.00 $1.50 $402.00 $11,263.46

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WESTCHESTER TEAMSTERS LOCAL 456 BENEFIT FUNDS AGREED UPON PROCEDURES REPORT

EMPLOYER: PCI Industries Corp. Exam Date: 3/21/2023 ADDRESS: 550 Franidin Avenue Contract Type: GF Mi. Vernon, NY 10550 Type of Payroll: In-House PHONE #: 914-665-4700 Report Date: 3/30/2023 Contact Person: Peggie Hommel Examiner: Adam Novick Shop # 31071 Examination # 23-456-01 EXAMINATION PERIOD: 1/1/2023- 2/26/2023 FUNDS BENEFITS DUE ADDITIONAL FUNDS BENEFITS DUE PENSION $0.00 POLITICAL ACTION $0.00 HEALTH & WELFARE $141.30 INDUSTRY ADVANCEMENT $31.50 LEGAL $0,00 DUES $202.50 EDUCATION & TRAINING $0.00 LABOR MANAGEMENT $0.00 $67.50 ANNUITY $0.00 TARGET $0.00 BENEFITS DUE SUBJECT $208.80 TO INTEREST CHARGES ADDITIONAL BENEFITS DUE“ $234.00 SUBTOTAL $208.80 ADDITIONAL BENEFITS DUE** $234.00 TOTAL BENEFITS $442.80 INTEREST @ 9.75% PER ANNUM : $ 3.55 TOTAL BENEFITS PLUS INTEREST: $446.35 GETTRY MARCUS CPA, P.C, | 201 Old Country Ra., Suite 202, Melville, Naw York 11747 | T 631.777.1000 88 Froehlich Farm Blvd. 3rd Floor, Woodbury, New York 11797 T 816.364.3390 GETTRYMARCUS.COM 140? Broadway, 40th Floor, New York, New York 10018 T 212,302,6000

WESTCHESTER TEAMSTERS LOCAL 456 BENEFIT FUNDS CLAIM WORKSHEET EMPLOYER : PCI INDUSTRIES INC. EXAMINATION YEAR: ‘2023 GF PERIOD: 4/1/2023- 2/26/2023

SCHEDULE OF UNREPORTED HOURS : FUNDS HOURS RATE | AMOUNT DUE PENSION 0.00 58.19 $0.00 HEALTH & WELFARE 10.00 $14.13 $141.30 LEGAL 0.00 $0.20 $0.00 POLITICAL ACTION 0.00 $0.10 $0.00 EDUCATION & TRAINING 0.00 $0.25 $0.00 90.00 $0.75 $67.50 DUES 90.00 $2.25 $202.50 INDUSTRY ADVANCEMENT 90,00 $0.35 $31.50 ANNUITY 0,00 $10.55 $0.00 LABOR MANAGEMENT 0.00 $0.05 $0.00 TARGET 0,00 $1.50 $0.00 $442.80

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WESTCHESTER TEAMSTERS LOCAL 456 BENEFIT FUNDS AGREED UPON PROCEDURES REPORT

EMPLOYER: PCI Industries Corp. Exam Date: 3/21/2023 ADDRESS: 550 Franklin Avenue Contract Type: Heavy Const. Mt. Vernon, NY 10550 Type of Payroli: In-House PHONE #: 914-665-4700 Report Date: 3/30/2023 Contact Person: Peggic Hommel Examiner: Adam Novick Shop # 31001 Examination# 23-456-01 EXAMINATION PERIOD: 1/1/2021- 12/31/2021 FUNDS BENEFITS DUE ADDITIONAL FUNDS BENEFITS DUE PENSION $2,171.15 POLITICAL ACTION 527.61 HEALTH & WELFARE $4,035.86 INDUSTRY ADVANCEMENT $109.52 LEGAL $52.71 DUES $388.30 EDUCATION & TRAINING $65.26 LABOR MANAGEMENT $12.55 S.U.B, $120.80 ANNUITY $2,839.79 TARGET $313.72 BENEFITS DUE SUBJECT $9,309.29 TO INTEREST CHARGES ADDITIONAL BENEFITS DUE* $537.98 SUBTOTAL $9,399.29 ADDITIONAL BENEFITS DUE* $537.98 TOTAL BENEFITS $9,937.27 INTEREST @ 9.75% PER ANNUM : $ 1,272.04 TOTAL BENEFITS & INTEREST: $11,209.31

GETTRY MARCUS CPA, P.c. | 201 Old Country Rd., Suite 202, Melville, New York 11747 1 631.777.1000 88 Froehlich Farm Bivd., 3rd Floor, Woodbury, New York 11797 T 516.364.3390 GETTRYMARCUS.COM 1407 Broadway, 40th Floor, New York, New York 10078 | T 212,302,600

WESTCHESTER TEAMSTERS LOCAL 456 BENEFIT FUNDS CLAIM WORKSHEET EMPLOYER : PCI INDUSTRIES INC, EXAMINATION YEAR: :2021 HEAVY CONSTRUCTION PERIOD: JAN-JUNE 2021

SCHEDULE OF UNREPORTED HOURS : FUNDS | HOURS RATE AMOUNT DUE PENSION 22.00 $8.65 $190.30 HEALTH & WELFARE 22.00 $14.92 $328.24 LEGAL 22.00 $0.21 $4.62 POLITICAL ACTION 22.00 §0.11 $2.42 EDUCATION & TRAINING 22,00 $0.26 $5.72 S.U.B. 22.00 $0.26 $5.72 DUES 22.00 $1.21 $26.62 INDUSTRY ADVANCEMENT 22.00 $0.37 $8.14 ANNUITY 22,00 $9.55 $210.10 LABOR MANAGEMENT 22.00 $0.05 $1.10 TARGET 22.00 $0.52 $11.44 ____$794.42_

WESTCHESTER TEAMSTERS LOCAL 456 BENEFIT FUNDS CLAIM WORKSHEET EMPLOYER : PCI INDUSTRIES INC. EXAMINATION YEAR: :2021 HEAVY CONSTRUCTION PERIOD: JULY -DECEMBER 2021

SCHEDULE OF UNREPORTED HOURS : FUNDS HOURS RATE AMOUNT DUE PENSION 229.00 $8.65 $1,980.85 HEALTH & WELFARE 248.50 $14.92 $3,707.62 LEGAL 229.00 $0.21 $48.09 POLITICAL ACTION 229.00 $0.11 $25.19 EDUCATION & TRAINING 229.00 $0.26 $59.54 $.U.B. 274.00 $0.42 $115.08 DUES 274.00 $1.32 $361.68 INDUSTRY ADVANCEMENT 274,00 $0.37 $101.38 ANNUITY 229.00 $10.61 $2,429.69 LABOR MANAGEMENT 229.00 $0.05 $11.45 TARGET 229.00 $1.32 $302.28 _ $9,142.85 |

WAGNER & ZWERMAN LLP | Adhrision of ACCOUNTING | TAX | CONSULTING GETTRYMARCUS =

WESTCHESTER TEAMSTERS LOCAL 456 BENEFIT FUNDS AGREED UPON PROCEDURES REPORT

EMPLOYER: PCI Industries Corp. Exam Date: 3/21/2023 ADDRESS: 550 Franklin Avenue Contract Type: Heavy Const. Mt. Vernon, NY 10550 Type of Payroll: In-House PHONE #: 914-665-4700 Report Date: 3/30/2023 Contact Person: Peggie Hommel Examiner: Adam Novick Shop # 31001 Examination # 23-456-01 EXAMINATION PERIOD: 1/1/2022- 12/31/2022 FUNDS BENEFITS DUE ADDITIONAL FUNDS BENEFITS DUE PENSION $8,879.23 POLITICAL ACTION $112.92 HEALTH & WELFARE $16,053.92 INDUSTRY ADVANCEMENT $406.45 LEGAL $215.57 DUES $2,468.15 EDUCATION & TRAINING $266,809 LABOR MANAGEMENT $51.33 $816.76 ANNUITY $11,364.19 TARGET $4,587.03 BENEFITS DUE SUBJECT $39,183,58 TO INTEREST CHARGES ADDITIONAL BENEFITS DUE“ $3,038.84 SUBTOTAL $39,183.58 ADDITIONAL BENEFITS DUE“ $3,038.64 TOTAL BENEFITS $42,222.41 INTEREST @ 9.75% PER ANNUM : $ 1,263.56 TOTAL BENEFITS & INTEREST: $43,485.97 GETTRY MARCUS CPA, | 201 Old Country Rd., Suite 202, Melville, New York 11747 | T 631.777.1000 88 Frochlich Farm Blvd., 3rd Floor, Woodbury, New York 11797 T 516.364.3390 GETTRYMARCUS.COM 1407 Broadway, 40th Fioor, New York, New York 10018 T 212.302.6000

WESTCHESTER TEAMSTERS LOCAL 456 BENEFIT FUNDS CLAIM WORKSHEET EMPLOYER : PCIINDUSTRIES INC. EXAMINATION YEAR: 2022 HEAVY CONSTRUCTION PERIOD: JANUARY 2022 -JUNE 2022

SCHEDULE OF UNREPORTED HOURS : FUNDS HOURS “RATE. ha eee “AMOUNT DUE PENSION 134.00 $8.65 $1,159.10 HEALTH & WELFARE 136.00 $14.92 $2,029.12 LEGAL 134.00 $0.21 $28.14 POLITICAL ACTION 134.00 $0.11 $14.74 EDUCATION & TRAINING 134.00 $0.26 $34.84 $.U.B. 138.00 $0.42 $57.96 DUES 138.00 $1.32 $182.16 INDUSTRY ADVANCEMENT 138.00 $0.37 $51.06 ANNUITY 134.00 $10.61 $1,421.74 LABOR MANAGEMENT 134.00 $0.05 $6.70 TARGET 134.00 $1.32 $176.88 _ $5,162.44

WESTCHESTER TEAMSTERS LOCAL 456 BENEFIT FUNDS CLAIM WORKSHEET EMPLOYER : INDUSTRIES INC. EXAMINATION YEAR: :2022 HEAVY CONSTRUCTION PERIOD; JULY 2022 -DECEMBER 2022

SCHEDULE OF UNREPORTED HOURS : FUNDS HOURS RATE AMOUNT DUE PENSION 892.50 $8,65 $7,720.13 HEALTH & WELFARE 940,00 $14.92 $14,024.80 LEGAL 892.50 $0.21 $187.43 POLITICAL ACTION 892.50 $0.11 $98.18 EDUCATION & TRAINING 892.50 $0.26 $232.05 $.U.B. 960.50 $0.79 $758.80 DUES 960.50 $2.38 $2,285.99 INDUSTRY ADVANCEMENT 960,50 $0.37 $355.39 ANNUITY 892.50 $11.14 $9,942.45 LABOR MANAGEMENT 892.50 $0.05 $44.63 TARGET 892.50 $1.58 $1,410.15 ____ $37,059.97 _

fs=] pas WAGNER & ZWERMAN LLP Adiviston of = "ACCOUNTING | TAX | CONSULTING

WESTCHESTER TEAMSTERS LOCAL 456 BENEFIT FUNDS AGREED UPON PROCEDURES REPORT

EMPLOYER: PCI Industries Corp. Exam Date: 3/21/2023 ADDRESS: $50 Franklin Avenue Contract Type: Heavy Const. Mt. Vernon, NY 10550 Type of Payroll: In-House PHONE #: 914-665-4700 Report Date: 3/30/2023 Contact Person: Peggie Hommel Examiner: Adam Novick Shop # 31001 Examination # 23-456-01 EXAMINATION PERIOD: 1/1/2023- 2/26/2023 : FUNDS BENEFITS DUE ADDITIONAL FUNDS BENEFITS DUE PENSION $155.70 POLITICAL ACTION $1.08 HEALTH & WELFARE $298.40 INDUSTRY ADVANCEMENT 87.77 LEGAL $3.78 DUES $49.98 EDUCATION & TRAINING $4.68 LABOR MANAGEMENT $0.90 S.U.B. $16.59 ANNUITY $200.52 TARGET $28.44 BENEFITS DUE SUBJECT $708.14 TO INTEREST CHARGES ADDITIONAL BENEFITS DUE* $60.63 SUBTOTAL $708.11 ADDITIONAL BENEFITS DUE* $60.63 TOTAL BENEFITS $768.74 INTEREST @ 9.75% PER ANNUM : $ 5.67 TOTAL BENEFITS & INTEREST: $774.41 GETTRY MARCUS CPA, PC. | 201 Old Country Rd., Suite 202, Melville, New York 11747 | T 631.777.1000 88 Froehlich Farm Blvd, 3rd Floor, Woodbury, New York 11797 T 516.364.3390 GETTRYMARCUS.COM 1407 Broadway, 40th Floor, New York, New York 10018 T 212,302,6000

WESTCHESTER TEAMSTERS LOCAL 456 BENEFIT FUNDS CLAIM WORKSHEET EMPLOYER : PCI INDUSTRIES INC. EXAMINATION YEAR: /2023 HEAVY CONSTRUCTION PERIOD: JANUARY 2023 -FEBRUARY 2023

SCHEDULE OF UNREPORTED HOURS. : FUNDS HOURS RATE wee AMOUNT DUE PENSION 18.00 $8.65 $155.70 HEALTH & WELFARE 20,00 $14.92 $298.40 LEGAL 18.00 $0.21 $3.78 POLITICAL ACTION 18.00 $0.11 $1.98 EDUCATION & TRAINING 18.00 $0.26 $4.68 21.00 $0.79 $16.59 DUES 21.00 $2.38 $49.98 INDUSTRY ADVANCEMENT 21.00 $0.37 $7.77 ANNUITY 18.00 $11.14 $200.52 LABOR MANAGEMENT 18.00 $0.05 $0.90 TARGET 18,00 $1.58 $28.44 $768.74

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Teamsters Local 456 Pension, Health & Welfare, Annuity, Education & Training, Industry Advancement, and Legal Services Funds v. PCI Industries Corp., Counsel Stack Legal Research, https://law.counselstack.com/opinion/teamsters-local-456-pension-health-welfare-annuity-education-nysd-2023.

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