Multiemployer

Addresses the bond / escrow requirements of section 4204 of ERISA which, if satisfied along with the other 4204 requirements, mean that a sale of assets by a contributing employer will not constitute a withdrawal from a multiemployer plan.

Addresses whether a multiemployer plan with only one remaining contributing employer continues to be a multiemployer plan.

Addresses whether incorporation of a sole proprietorship constitutes a withdrawal from a multiemployer pension plan where the successor corporation becomes party to the collective bargaining agreement and continues to contribute to the plan on behalf of its employees for the same operations for which contributions were previously contributed by the sole proprietor.

Discusses the rules governing plan termination and notes that the employers may owe withdrawal liability.

Addresses the procedure to follow when parties to a dispute over withdrawal liability do not agree on the selection of an arbitrator. PBGC adopted a rule addressing the issue. (See 29 CFR § 4221.4.)

Addresses whether an employer that has withdrawn from a multiemployer plan may be relieved of withdrawal liability by a subsequent sale of assets.

Addresses a plan sponsor’s obligations when a plan terminates by mass withdrawal, including the payment of benefits to participants in a terminated plan.

Addresses (1) how withdrawal liability should be assessed when the contributing employer is a partnership, and (2) whether an employer continues to perform work of the type and jurisdiction covered by a collective bargaining agreement for purposes of determining whether a withdrawal has occurred.

Addresses whether a union decertification can cause a withdrawal.

Addresses whether a corporation that has an obligation to contribute to a multiemployer plan withdraws from the plan if the corporation's parent sells its shares.