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Joint employers
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Opinion Letter 85-14
Addresses the joint employer doctrine under the National Labor Relations Act and whether a company that leased employees from an outsourcing firm that was a contributing employer to a multiemployer plan, and that was required to contribute to the plan as a "joint employer" with the outsourcing firm, would be subject to withdrawal liability if its obligation to contribute permanently ceased.
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Opinion Letter 86-10
Addresses calculation of withdrawal liability for a "joint employer” that is no longer required to contribute.