In Edinger v. State Employment Sec. Dep't, 58 Wn. App. 525, 793 P.2d 1004, 1006 (Wash. App. 1990), the court ruled contributions to a union pension fund were made solely by the employer when the collective bargaining agreement provided the pension plan would be "employer funded," the money flowed directly from the employer to the pension fund, and a letter from the trust manager stated, "direct contributions from the employee cannot be accepted." The court said: "We note that as a result of the collective bargaining agreement, the employer does not pay unemployment insurance taxes on "non wage" moneys designated for pension funds. See RCW 50.04.330. Thus, more unemployment insurance tax is paid on behalf of nonunion workers whose entire compensation is taxable wages. This makes it more desirable for the employer to hire union workers. In addition, the union worker receives an income tax deferment on pension moneys." Id. at 1007 n.3.