A Cement Mason is an individual who performs the
duties outlined under Section 1B of the Cement Mason’s
Master Agreement. You should report them each month no later
than the 15th of the
month following the close of the month in which they work.
The proper form is the Combined Employer Report
of Contributions, Form #AM1032. Instructions are printed
on the reverse side of the actual form. You can also go to the “How
To” guides in the Customer Service section of this web
site for those instructions.
You must report all individuals who perform cement
masons duties, however, you can report supervisory personnel
above the rank of
foreman on the basis of 160 hours per month regardless of
the hours work by any such employee in a month.
The Audit Department will notify you in advance of the audit which
records you should have available for review.
The Trust Agreements for the Cement Masons Health
and Welfare Trust Fund (Article IV, Section 8), Cement Masons Pension
Trust Fund (Article IV, Section 7), Cement Masons Vacation/Holiday
Trust Fund (Article VI, Section 7) and Cement Masons
Training and Retraining Trust Fund (Article IV, Section 7)
spell out in detail the conditions for performing an audit.
You can call the Fund
Office and ask to speak to someone in the Audit Department
if you seek an extension of time to prepare for the audit. Appropriate
arrangements will be made at that time.
Contact the Fund Office as
soon as you realize that some records may not be available. Arrangements
can then be made to secure replacements, where necessary, or delay
the audit until the records are available.
