Multiemployer

Addresses whether the amount of a multiemployer plan’s unfunded vested benefits may be retroactively corrected when a computational error resulted in overassessment and overpayment of withdrawal liability.

Addresses determining the date of a construction industry employer's withdrawal from a multiemployer plan in the context of a labor dispute.

Discusses how pre-MPPAA withdrawals affect the calculation of the annual withdrawal liability payment.

Addresses the rules governing the transfer of assets from multiemployer plan to single-employer plan; addresses the withdrawal liability consequences of transferring assets to a single employer plan.

Addresses (1) whether vested ancillary benefits may be included in the calculation of unfunded vested benefits; (2) the meaning of "nonforfeitable benefit"; (3) what actuarial assumptions may be used to calculate unfunded vested benefits.

Discusses whether the sale of stock constitutes a withdrawal from a multiemployer plan and whether the sale of assets rule applies.

Provides guidance on the meaning of "employer" with respect to withdrawals from multiemployer pension plans; focuses on the garment industry and in particular, the work done by the contractor and the jobber/manufacturer.

Addresses the required transfer of assets and benefit liabilities following a change in the collective bargaining representative of a group of employees who then participate in another multiemployer plan.

Addresses the definition of the term "building and construction industry" for purposes of the construction industry exception to withdrawal.

Discusses and compares a seller's withdrawal liability risks and obligations pre-MPPAA and post-MPPAA, and whether an employer's failure to object to an estimate of withdrawal liability (for informational purposes) bars that employer from challenging that underlying estimate upon a subsequent actual assessment of withdrawal liability.