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LORT Contribution Report

Employer reporting (LORT)

The following forms are to be completed by employers who contribute to the Equity-League Funds (ELF) under a League of Resident Theatres (LORT) contract. If you are not a LORT employer, please skip to this page for our regular reporting forms and instructions.

Pension Health and 401(k) Contribution Report Instructions (PDF)

Pension Health and 401(k) Contribution Report for LORT Spreadsheet (Excel)

Reporting pension and health contributions

Please review the instructions and requirements for submitting pension and/or health contributions and reports below. Follow these instructions closely to ensure that your contribution reports and payments are properly received and credited.

  1.  Week ending and report due dates. Reports must designate the week ending date (a Sunday). Reports and contributions are due no later than the Friday after the Sunday ending the week in which work was performed. Electronic reports which contain the required information are also accepted.
  2. One report for each week / show. Each contribution report must include information for only one show and only one week ending date. If the contribution report is a revision, only include the revised information.
  3. Production title and agreement numbers. The title of the production and your 10-digit agreement number must appear on all contribution reports.
  4. Names and Social Security numbers. Social Security numbers, as well as professional names, for all cast members MUST be included. Do not include actors’ corporation numbers. The LORT category minimum salary MUST be included for each cast member for purposes of calculating the required media fee 401(k) contribution.
  5. Submit a single check (or ACH payment) payable to “Equity-League Funds.” Payments for pension and health contributions MUST be paid with a single check that includes your 10-digit agreement number. (401(k) contribution payments, which are described in the following section, should be paid with a separate check.) If a theater operates under two separate contract agreements, contribution payments may NOT be combined.
  6. Payment address. All pension and health contribution payments and reports (as well as 401(k) contributions and reports) should be submitted to the ELF office.ELF can receive electronic ACH transactions directly. For additional information, click here. If you are not able to make ACH transactions, contributions and reports may be sent directly to ELF at the following address:165 W 46th St., 14th FloorAttn: ELF Accounts Receivable DepartmentNew York, NY 10036
  7. Interest charged for late contributions. Interest will be assessed on pension and health payments received three weeks (or two weeks for 401(k) payments) after the week ending date. Such interest will be assessed at the prime rate issued on the most recent Jan. 1 or July 1 plus 2%.

Do you need additional contribution reports? You may download and print contribution reports from our website. Or, you may contact the ELF office to request additional reporting forms

401(k) media fee and deferral contribution reporting

Refer to the instructions below for submitting employer contributions (the media fee) and employee (salary deferral) contributions to the ELF 401(k) Fund.

Employer Contributions. Employers must contribute an amount equal to the percentage required under each LORT category (see below). This is based on weekly category minimum salaries for each actor, stage manager, and assistant stage manager. Listed below are the percentages and category minimum salaries to be used when calculating the 401(k) media fee payment:

Important: Never forward pension, health, or 401(k) documentation to the Actors’ Equity offices. Reports and contributions must be sent to the ELF office
LORT Category (Repertory and Non-Repertory) Percentages to use When Calculating 401(k) Employer Media Payments
A” Category 1.25%
B+” Category 1.25%
B” Category 0.75%
C” Category 0.75%
D” Category 0.50%
LORT Category Minimum Salaries for Actors (Repertory and Non-Repertory) to February 13, 2017 Weekly Media Fee 401(k) Contribution Amount
A” Category $992.00 $12.40
B+” Category $936.00 $11.70
B” Category $861.00 $6.46
C” Category $799.00 $5.99
D” Category $637.00 $3.19

 

LORT Category Minimum Salaries for Stage Managers in Repertory to February 13, 2017 Weekly Media Fee 401(k) Amount Minimum Salaries for Assistant Stage Managers in Repertory to February 13, 2017 Weekly Media Fee 401(k) Amount
A” Category $1,440.00 $18.00 $1,207.00 $15.09
B+” Category $1,300.00 $16.25 $1,126.00 $14.08
B” Category $1,135.00 $8.51 $1,025.00 $7.69
C” Category $1,038.00 $7.79 $884.00 $6.63
D” Category $888.00 $4.44 $736.00 $3.68

 

LORT Category Minimum Salaries for Stage Managers in Non-Repertory to February 13, 2017 Weekly Media Fee 401(k) Amount Minimum Salaries for Assistant Stage Managers in Non-Repertory to February 13, 2017 Weekly Media Fee 401(k) Amount
A” Category $1,440.00 $18.00 $1,201.00 $15.01
B+” Category $1,243.00 $15.54 $1,046.00 $13.08
B” Category $1,026.00 $7.70 $871.00 $6.53
C” Category $957.00 $7.18 $803.00 $6.03
D” Category $785.00 $3.93 $646.00 $3.23

For shows performed ONLY at the theaters listed below, each will be subject to the following set of minimum salaries as well as the media fee contribution rate of 1.5%:

  • Vivan Beaumont Theater (Lincoln Center Theater)
  • Samuel J. Friedman Theatre (Manhattan Theatre Club)
  • American Airlines Theatre (Roundabout Theatre Company)
  • Studio 54 (Roundabout Theatre Company)
  • Stephen Sondheim Theatre (Roundabout Theatre Company)
  • Ahmanson Theatre (Center Theatre Group)
Assignments
Minimum Salaries to February 13, 2017
Weekly Media Fee 401(k) Amount
Actor
$1,385.00
$20.78
Stage Manager (Musical)
$2,278.00
$34.17
Stage Manager (Dramatic)
$1,958.00
$29.37
Assistant Stage Manager (Musical)
$1,801.00
$27.02
Assistant Stage Manager (Dramatic)
$1,601.00
$24.02

Minimum salaries under the Experimental Theatre Contract for Actors and Assistant Stage Managers shall be 80% of the category “D” minimum actor salary (for actors and assistant stage managers, the amount will be $509.60 to February 13, 2017) for all category theaters. Stage managers will receive $628.20 to February 13, 2017 for all category theaters as well.

Example of how to calculate the media fee payment – A Stage Manager’s weekly amount under a category B+ agreement in Repertory is $1,400.00. The minimum salary under this category through February 13, 2017 however is $1,300.00. Therefore, the employer is required to pay 1.25% on the MINIMUM SALARY of $1,300.00 ($1,300.00 x 1.25% = $16.25). If a member earns less than his or her contractual for a particular week, e.g. missed performances, where the amount become less than the theatre category minimum, employers are STILL REQUIRED to pay the Media Fee based on the theatre’s category minimum salary. Example, if an actor’s contractual salary under a category LORT A to February 13, 2017 is $992.00, but that actor only earns $600.00 for a particular week, he/she is to still receive the Media Payment of $12.40 (1.25% x category minimum salary of $992.00).

The Federal Government limits the maximum amount of annual compensation per employer that can be taken into account for determining contributions for a participant under a qualified plan. For the year 2017, the annual amount is $270,000.00.

Example of how to calculate the Elective Deferral Contribution – A Stage Manager’s contractual weekly amount under a category B+ agreement in Repertory is $1,400.00. The category minimum salary through February 13, 2017 is $1,300.00. The member elected to defer 10% of salary. Therefore, the employer is required to pay $100.00 as the member’s deferral contribution ($1,400.00 x 10%).

Actors who are incorporated (employed through corporations) are eligible for employer contributions; however, they are not eligible for salary deferrals.

The ELF Accounts Receivable Department will track the employer and/or deferral contributions made on behalf of participants and notify you if and/or when the annual contribution limits are reached.

In addition to the required information outlined in item No. 4 of the instructions for reporting pension and health contributions, as well the items listed above, the percentage being deferred by the participant, and the contribution amount deferred by the participant, should be included on the contribution report.

Participants may use the Deferred Salary Agreement forms to defer pre-tax compensation as outlined above. The participant and the employer must retain copies of this form after it is completed and signed. A third copy of the Deferred Salary Agreement must be filed with the ELF Office. You may download and print Deferred Salary Agreement forms from our website. Or, you may contact the ELF office to request additional deferral forms.

If you have any questions, please contact the ELF Accounts Receivable Department at (212) 869-9380 (New York City) or toll free outside of NYC (800) 344-5220

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