Northern California Cement Masons Funds Administration,
Inc.
The Northern California Cement Masons Funds Administration, Inc.
(Corporation) was formed July 29, 1964 for the purpose of providing administrative services for the various related
Cement Masons Trust Funds.
The Cement Masons Health & Welfare Trust Fund for Northern California,
the Cement Masons Pension Trust Fund for Northern California, and the Cement Masons Vacation/Holiday Trust Fund for Northern
California own all of the outstanding membership certificates of the Corporation.
Cement Masons Health and Welfare Trust Fund for Northern California
The Cement Masons Health and Welfare Trust Fund for Northern California was
established on April 7, 1953, for the purpose of providing health and welfare benefits to eligible Cement Masons
covered by the collective bargaining agreements between the District Council of Plasterers and Cement Masons of Northern
California and the Associated General Contractors of America Inc.
The Trust Fund is subject to the provisions of the Employee Retirement
Income Security Act of 1974 (ERISA) and is exempt from federal and California taxes on income under the current provisions of
the Internal Revenue Code and the California Revenue and Taxation Code respectively.
Cement Masons Pension Trust Fund for Northern California
The Cement Masons Pension Trust Fund for Northern California, a defined
benefit plan, was established on November 24, 1959, for the purpose of providing pension and death benefits to
eligible participants of the Fund covered by the collective bargaining agreements by and between the District Council of
Plasterers and Cement Masons of Northern California and the Associated General Contractors of America Inc.
The Trust Fund is subject to the provisions of the Employee Retirement
Income Security Act of 1974 (ERISA) and is exempt from federal and California taxes on income under the current provisions of
the Internal Revenue Code and the California Revenue and Taxation Code respectively.
Cement Masons Vacation / Holiday Trust Fund for Northern California
The Cement Masons Vacation/Holiday Trust Fund for Northern California was
established on March 29, 1963, for the purpose of providing paid vacations and holidays to eligible participants
covered by the collective bargaining agreement between the District Council of Plasterers and Cement Masons of Northern
California and the Associated General Contractors of America Inc.
The Trust Fund is subject to the provisions of the Employee Retirement
Income Security Act of 1974 (ERISA) and is exempt from federal and California taxes on income under the current provisions of
the Internal Revenue Code and the California Revenue and Taxation Code respectively.
Cement Masons Apprenticeship and Training Trust Fund for Northern
California
The Cement Masons Apprenticeship and Training Trust Fund for Northern
California was organized in July, 1974, under a collective bargaining agreement between the District Council of Plasterers
and Cement Masons of Northern California and the Associated General Contractors of America Inc. for the purpose of providing an
apprenticeship program.
The Trust Fund is subject to the provisions of the Employee Retirement
Income Security Act of 1974 (ERISA) and is exempt from federal and California taxes on income under the current provisions of
the Internal Revenue Code and the California Revenue and Taxation Code respectively.
