This document is about the Operative Plasterers and Cement Masons New Orleans Area Pension Plan's critical and declining status for the 2020 plan year. It outlines the reasons for this status, including a projected funding standard account deficiency, the ratio of inactive to active participants, and the inability to avoid insolvency. The document also discusses the rehabilitation plan adopted by the Board of Trustees, which includes changes to benefits, and the potential actions the plan may take, such as applying for benefit suspensions and a partition, in order to avoid insolvency.