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Withdrawal

  • Opinion Letter 82-02

    Addresses what may constitute a complete or partial withdrawal from a multiemployer plan as a result of certain events occurring during contract negotiations; addresses the labor dispute exemption from withdrawal liability.

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  • Opinion Letter 82-21

    Addresses whether certain types of labor disputes involving an employer’s employees would constitute a withdrawal from a multiemployer plan and specifically cites strikes and lockouts as examples.

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