The Individual Retirement Account Defined Contribution Trust became effective January 1, 1982 and contributions paid into the Plan by employers on behalf of Cement Masons began on that date.

Over the many years the Plan has been in effect, it has provided an additional element of retirement security to many Cement Masons and their families. Benefits from this Plan are provided entirely by contributions made by Employers, and are separate from any retirement benefits from the Cement Masons Southern California Pension Trust, or from Social Security.