Multiemployer

Addresses the distinction between a non-binding estimated withdrawal liability assessment for informational purposes and an "actual" withdrawal liability assessment.

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.

Addresses which of two limitations on withdrawal liability applies—one applicable to a dissolving or liquidating employer, the other applicable to an employer that sold its assets to an unrelated party—when an employer satisfies the prerequisites for both.

Discusses the definition of “employer” in the context of withdrawal liability and how it applies to a group of trades or businesses under common control.

Addresses whether immediate payment of the outstanding amount of an employer's withdrawal liability can be required if any installment is not paid during the withdrawal liability dispute resolution process and before the arbitrator's final decision. PBGC adopted a rule addressing the issue. (See 29 CFR part 4219, Subpt C.)

Addresses a question as to what constitutes a facility for purposes of determining what CBUs get excluded due to a pre-1980 closure of a facility.

Addresses whether, based on an employer's date of withdrawal, that employer is subject to reallocation liability in the event of a mass withdrawal termination.

Addresses mass withdrawal generally, the effect of a "substantially all" mass withdrawal on the de minimis reduction and 20-year cap, and the meanings of "substantially all" and "agreement or arrangement".

Addresses whether a withdrawal would take place if a corporation transfers all of its assets to one of its divisions and whether a withdrawal occurs in the event of a stock sale if contributions to the plan continue.

Addresses the meaning of the term "the unfunded vested benefits attributable to employees of the employer" for purposes of the cap on the unfunded vested benefits attributable to employees of an employer that sold substantially all of its assets to an unrelated buyer.