2021-2022 Notice of Endangered Status

This document is about the 2021-2022 Notice of Endangered Status for the San Diego County Cement Masons Pension Plan. The plan was previously in critical status but has emerged into endangered status, meaning its assets are less than 80% of its liabilities. The document outlines the funding improvement plan the plan has adopted to address this and restore the plan's financial health over the 10-year funding improvement period.