News & Analysis as of

Pensions Employer Liability Issues

A&O Shearman

UK Pensions: DC trustee agenda update—August 2025

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Welcome to our monthly update on current legal issues for trustees of DC pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support the legal update item on your next...more

Seyfarth Shaw LLP

Changing Last Year’s Assumptions This Year: Gotcha or Copacetic?

Seyfarth Shaw LLP on

Just before its summer recess, the Supreme Court agreed to review whether multiemployer pension funds can impose withdrawal liability based on actuarial assumptions adopted after the relevant plan year. The expected decision...more

Verrill

Do We Have to Make It a Top Hat Plan?

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Employers and their compensation advisors often assume that an arrangement to pay employees in the future for work done over time will be subject to the rules for ERISA pension plans unless it is limited to a “select group of...more

A&O Shearman

UK Pensions in dispute - July 2025

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A scheme has been ordered to pay over GBP50,000 by the Pensions Ombudsman (TPO) for failure to pay lump sum death benefits within a two-year window set out in the scheme’s rules: CAS-66581-S4T8. The rules provided that...more

Holland & Knight LLP

Responsabilidades para la cotización de aportes al Sistema de Seguridad Social en Colombia

Holland & Knight LLP on

El artículo 21 de la Ley 2381 de 2024, inicialmente estableció que el contratante respondería por la cotización de aportes al Sistema General de Pensiones de sus contratistas en Colombia. No obstante, el Decreto 514 de 2025...more

Seyfarth Shaw LLP

2024 Year in Review - PRC Employment Law

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The year 2024 witnessed various changes in employment law in the People's Republic of China. This article summarizes the key developments from the past year and offers an outlook on the changes we have seen and further...more

A&O Shearman

UK Pensions: What’s new this week? May 12, 2025

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Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. TPR guidance on handling market volatility - The Pensions...more

Proskauer - Employee Benefits & Executive...

Seventh Circuit Affirms that Employer’s Withdrawal Liability Cannot Be Based on Post-Rehabilitation Plan Contribution Increases

We recently reported on a district court decision holding that the Central States Pension Fund’s calculation of withdrawal liability should not have included contribution rate increases imposed after the Fund’s implementation...more

Littler

Seventh Circuit Places Limits on Employers’ Withdrawal Liability from Certain Multiemployer Plans

Littler on

On April 24, 2025, the Seventh Circuit upheld a Northern District of Illinois decision requiring a multiemployer pension plan to exclude the employers’ post-2014 rehabilitation plan contribution rate increases from the...more

Tucker Arensberg, P.C.

Third Circuit Validates Pension Plan’s Right to Revise Withdrawal Liability Assessment and Its Enforcement in Federal Court

Tucker Arensberg, P.C. on

In Central States, Se. & W. Areas Pension Fund v. Laguna Dairy, S. de R.L. de C.V., No. 23-3206 (3d Cir. 2025 Mar. 27, 2025), the United States Court of Appeals for the Third Circuit (“Third Circuit”) reversed the district...more

Proskauer - Employee Benefits & Executive...

District Court Holds Withdrawal Liability Claim Not Barred by Employer’s Dissolution

In Central States, Southeast & Southwest Areas Pension Fund v. Sheets Enterprise, No. 24 cv 2277 (N.D. Ill.), a district court held that an employer could not avoid being held liable for withdrawal liability simply because it...more

Verrill

Does ERISA Work?

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On Labor Day, September 2, 1974, Gerald Ford signed the Employee Retirement Income Security Act (“ERISA”) into law. ERISA governs the employee benefit plans (i.e., retirement and welfare plans) of most private employers in...more

Mayer Brown

UK: Pensions – Updated Guidance on Employer Covenant Assessment

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AT A GLANCE - A new funding regime for defined benefit pension schemes in the United Kingdom came into force in September 2024. The new regime introduces a legal requirement for trustees to assess the strength of the...more

A&O Shearman

Pensions: DC trustee agenda update April 2025

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Welcome to our monthly update on current legal issues for trustees of DC pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support the legal update item on your next...more

A&O Shearman

Pensions in dispute - March 2025

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Welcome to our quarterly pensions litigation briefing, designed to help pensions managers identify key risks in scheme administration, and trustees update their knowledge and understanding. This briefing highlights recent...more

Verrill

Spence v. American Airlines: A Texas Court’s View of the Duty of Loyalty under ERISA

Verrill on

Since we last discussed environmental, social, and corporate governance (“ESG”) developments in the context of ERISA retirement plans, ESG litigation has taken a rather unexpected turn. Although the plan lineup in Spence v....more

A&O Shearman

UK Pensions: what's new this week - March 3, 2025

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Welcome to your weekly update from the A&O Shearman pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. Neonatal care leave from April 6, 2025: New regulations - ...more

Proskauer - Employee Benefits & Executive...

District Court Rules Employer’s Withdrawal Liability Cannot Be Based on Post-Rehabilitation Plan Contribution Increases

In Central States, S.E. & S.W. Pension Fund v. McKesson Corp., No. 23-cv-16770, 2025 WL 81358 (N.D. Ill. Jan. 13, 2025), the district court affirmed that a multiemployer pension plan’s calculation of withdrawal liability...more

A&O Shearman

Pensions in dispute - November 2024

A&O Shearman on

Welcome to our quarterly pensions litigation briefing, designed to help pensions managers identify key risks in scheme administration, and trustees update their knowledge and understanding. This briefing highlights recent...more

A&O Shearman

Pensions: what’s new this week - September 23, 2024

A&O Shearman on

Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. ...more

A&O Shearman

Pensions in dispute - August 2024

A&O Shearman on

Welcome to our quarterly pensions litigation briefing, designed to help pensions managers identify key risks in scheme administration, and trustees update their knowledge and understanding. This briefing highlights recent...more

Hogan Lovells

"Wachstumsinitiative" auch für die Arbeitswelt

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Die Bundesregierung hat sich am 5. Juli 2024 unter dem Titel „Wachstumsinitiative – neue wirtschaftliche Dynamik für Deutschland“ auf ein Maßnahmenpaket verständigt, das der deutschen Volkswirtschaft umgehend mehr Dynamik...more

A&O Shearman

Pensions: What's new this week - July 22 2024

A&O Shearman on

Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. New Pension Schemes Bill announced - Among the 40 new...more

A&O Shearman

Pensions: what's new this week - July 15 2024

A&O Shearman on

Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. Court of Appeal: member 'interests' include future service...more

Hogan Lovells

Overpayments: lessons from the Ombudsman

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Recovering overpayments of benefits is a challenge often faced by pension trustees.  Pension scheme benefits are complex and it is no surprise that mistakes can arise and lead to members being paid more than they are entitled...more

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