Withdrawal Liability

Addresses the ability of an employer challenging its withdrawal liability assessment, to raise additional issues for review by the multiemployer plan, or in arbitration, after making its initial submission.

Addresses whether a withdrawal from a multiemployer plan will be triggered by various circumstances occurring after a 4204 sale of assets such as a second subsequent sale or a change in corporate structure.

Addresses whether a partial withdrawal occurs when an employer outsources work to a third party.

Addresses the circumstances under which a bankruptcy proceeding may give rise to withdrawal liability.

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 (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.

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