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UAW-FCA-Ford-General Motors Legal Services Plan. Open a Case by calling 1-800-482-7700. Information about your 1099
Why did I receive a 1099 from the Plan? The UAW-FCA-Ford-General Motors Legal Services Plan is a benefit negotiated by your Union in 2015. As an eligible member, you had and continue to have the right to use the benefit. According to IRS rules, the cost of the benefit is a taxable benefit. In the Legal Services Plan case, that means the total cost of the benefit is divided by the total number of all eligible members (active workers, retirees and surviving spouses) to come up with the $17.30 in taxable income to you. Itís important to remember that your taxes are NOT $17.30. If you pay taxes, you will pay federal taxes in the amount of $1.73 to $6.85 for the right to use this benefit.
Where do I list this on my tax return? You should list the $17.30 as miscellaneous income on your tax returns. This is NOT Self-employment income so you do NOT have prepare or file any additional tax forms. If you have specific questions on this you should consult your tax preparer.
Why wasnít this reported on my W2? In the past, imputed income related to the old Legal Services Plan was reported by the employer to their employees on their W2 form. When the new Plan was set up, it was decided that the tax notice would be sent directly by the Legal Services Plan to the members. Since the members are not the Legal Services Planís employees, they could not send a W2 and had to send a 1099.
Why wasnít this reported in Box 3 of the 1099? When preparing the 1099, the Plan consulted with tax preparation experts. They agreed that the Plan should place the imputed income in box 7 (Non-employer compensation) not box 3 (Other income). Please be sure to read the full instructions related to box 7 (especially the last lines). No extra documents need to be filed since this is not self-employment income. The IRS instructions state that miscellaneous income is placed in line 21 for those using form 1040 or a 1040NR.
How do I open a case
Contact the Legal Services Plan at 1-800-482-7700. Eligibility will be verified and coverage will be explained. Please note that the Plan emphasizes communication by phone and email.
What is a Taft Hartley Plan
A multiemployer plan (called a Taft-Hartley plan) is a collectively bargained plan maintained by more than one employer. In our case, this Plan was negotiated in the UAW contracts with FCA, Ford and General Motors in the 2015 contract negotiations. These collectively bargained plans are managed by boards of trustees staffed with equal numbers of union and employer representatives. In our case there are 6 trustees from the UAW and 6 from the Companies (2 from FCA, 2 from Ford and 2 from General Motors). A Plan document and Trust was drafted and signed in 2016 and the Plan is managed pursuant to the terms listed in those documents. The amount of funds that will be contributed to the new Legal Services Plan by the Sponsors (FCA, Ford and GM) was fixed in the 2015 contract and no additional funds will be received, even if funds run out. This new Legal Services Plan will be up for renegotiation in the 2019 contracts.
Old Plan Closed -- A new Plan is in existence
  • The former Legal Services Plans (UAW-GM Legal Services Plan, the UAW-Ford Legal Services Plan and the UAW-Chrysler Legal Services Plan) closed in April 2017. If your case was not concluded prior to the closure, you would have been referred to a Cooperating Attorney. You would have been notified of this referral and provided with the attorney's name and address and phone number. All questions regarding your case, must be directed to your new attorney.
  • If you have a question about a former case handled by one of the old Plans, then you can contact the administrative office at 1 800 572-1383. Someone will try to answer your question for you. Thank you for using the Legal Services Plan for the 33 years that it was in existence. It was a pleasure to serve you.
  • The UAW did negotiate a new Legal Services Plan in the September 2015 contracts. This is a joint Taft Hartley Plan and its name is "UAW-FCA-Ford-General Motors Legal Services Plan". It provides document preparation, office work and low cost referrals. If you would like to open a case please call the new Plan at 800-482-7700. Your eligibility will be verified and the coverage explained to you.
  • Types of Services Available under the New Taft Hartley Plan
    The new Plan that was negotiated in the 2015 is a different Plan from the one that ended per the 2011 contract. The new Plan covers different legal matters. Here are some matters that may be covered by your new legal services plan:
  • 1. Will and Estates. Everyone needs to plan their estate. That means a will, which directs how assets will be distributed after death. Some people can also benefit from a living trust, though there is work involved in using it correctly. And most people are better off giving instructions on how they want to be taken care of if incapacitated, and at the end of life, through a living will or power of attorney.
  • 2. Power of Attorneys and Deeds. An attorney can review your current documents, discuss if new ones are needed and prepare new ones if necessary.
  • 3. Low cost referrals. Even when a matter is not covered for Staff Attorney assistance, you may be entitled to a low cost referral to a private attorney. Your Legal Services Plan has entered into contracts with hundreds of private attorneys to represent eligible UAW members for a reduced rate. This may be helpful to you if you have any of the following legal problems: Adoption, a contested family matter, a Guardianship, a Collection matter, a Bankruptcy, a Real Estate litigation matter, and others.
  • 4. Social Security Disability for Retirees. Did you know that you can qualify for Social Security Disability benefits even if you retired from the plant and became disabled after your retirement (but usually before age 65)? You may feel that there is no point to applying for Social Security Disability in these circumstances but there can be advantages to you.
  • 5. Fixing credit report problems. If you havenít sought credit lately, you may not know if your credit report is accurate. An attorney can advise you on how to obtain a free credit report and will examine the credit report and help you fix incorrect information.
  • 6. Obtaining a mortgage loan modification. Federal programs, for those who qualify, can mean the difference between keeping or losing your house. But they donít make it easy to get a modification, no matter how you try or what your circumstances. An attorney, working with you and often your housing counselor, can help when you are doing what you should but the loan is not getting modified.
  • Why Legal Services were Taxed
    Did you ever wondered why at the end of the year, your W-2 or 1099 told you that you had to report approximently $18 of income for your legal services benefit? [NOTE: This is not to say that you were required to pay $18 for this benefit. Instead it meant that you were required to pay taxes on that amount based on your individual tax bracket. So, if you pay taxes, you will pay federal taxes in the amount of $1.73 to $6.85 for the right to use this benefit. The answer is that the United State Congress took away favorable tax treatment for group legal services plans, effective June 30, 1992. Prior to that time the money that it takes to run the plans, the employerís payments to the legal services plan, was tax exempt to you. While it was income, just like wages and other benefits such as health, dental and vision coverage, there was a special section of the tax code, which kept you from being taxed on it. That provision, called Section 120 of the Internal Revenue Code, expired on June 30, 1992 and has never been reenacted.
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