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Pensions Supreme Court of the United States Withdrawal Liability

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

Proskauer - Employee Benefits & Executive...

Sixth Circuit Adopts IRS Standard to Determine Whether Activity Constitutes “Trade or Business” for Withdrawal Liability Purposes

Under 29 U.S.C. § 1301(b)(1), all “trades or businesses” under common control with an employer that has withdrawn from a multiemployer pension plan are jointly and severally liable for the employer’s withdrawal liability. ...more

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