NFL Collective Bargaining Agreement

Article 52
Player Benefit Costs

Section 4
Limitations on Contributions


No NFL Club shall have any obligation, directly or indirectly, to contribute to the Second Career Savings Plan, the Player Annuity Program, the Capital Accumulation Plan, the Severance Pay Plan, the NFL Player Disability & Neurocognitive Benefit Plan, (except as provided in Article 60, Section 2), the Gene Upshaw Health Reimbursement Account, the Workers’ Compensation Time Offset Fund, the Performance Based Pool, the Tuition Assistance Plan, the NFL Player Insurance Plan, the Former Player Life Improvement Plan, or the Player Long-Term Care Insurance Plan (individually, a “Player Benefit Arrangement”) with respect to any year following expiration of this Agreement except to the extent required by the Internal Revenue Code or other applicable laws except to the extent preempted by ERISA. Each Player Benefit Arrangement shall provide, or be amended to the extent necessary to provide, for the prevention of any employer-provided benefit from accruing or being otherwise credited or earned thereunder with respect to any year following the expiration of this Agreement, and to provide that no expense incurred in maintaining the Player Benefit Arrangement in a year following the expiration of this Agreement shall be paid, directly or indirectly, by an NFL Club except to the extent required by law, or as otherwise provided in this Agreement.


For the duration of this Agreement, the parties will amend all benefit plans qualified under Section 401(a) of the Internal Revenue Code as necessary to continue to ensure that an NFL Club will only be required to make contributions to any qualified benefit plan to the extent that such contributions are deductible when made under the limits of Section 404(a) of the Internal Revenue.