A recent decision from the Southern District of New York reveals that courts may be inclined in some withdrawal liability cases to narrowly apply the building and construction industry exemption based on the nature and...more
In a highly anticipated and thorough opinion, the 6th Circuit Court of Appeals concluded that use of the Segal Blend by a multiemployer pension plan (MEPP) in calculating an employer’s withdrawal liability violated ERISA. ...more
The element that perhaps most significantly impacts the amount of an employer’s withdrawal liability – or indeed whether an employer even has withdrawal liability at all – is the actuarial method and interest rate used to...more