This document is about the Washington-Idaho Cement Masons-Employers Retirement Trust Fund being in critical status and the adoption of a rehabilitation plan to address the financial issues. It outlines the changes to the plan, including reductions in benefit accruals, elimination of certain benefits, and revisions to eligibility rules for early retirement and special early retirement pensions. The document informs participants, beneficiaries, contributing employers, and the local union of the trust's status and the actions being taken to improve its financial viability.