Multiemployer

Review of rules governing plan administration after mass withdrawal; modification of withdrawal liability payment schedules; and recharacterization of contributions as withdrawal liability payments.

Addresses the legal effect of PBGC approval of a multiemployer plan amendment.

Addresses whether officers or shareholders may be held liable for a corporation’s withdrawal liability.

Addresses issues concerning the merger of a multiemployer defined benefit plan with a defined contribution plan.

Addresses the ability of an employer challenging its withdrawal liability assessment, to raise additional issues for review by the multiemployer plan, or in arbitration, after making its initial submission.

Addresses whether a withdrawal from a multiemployer plan will be triggered by various circumstances occurring after a 4204 sale of assets such as a second subsequent sale or a change in corporate structure.

Addresses whether a partial withdrawal occurs when an employer outsources work to a third party.

This opinion letter addresses the meaning of the term "facility" for purposes of partial withdrawal.

Addresses the circumstances under which a bankruptcy proceeding may give rise to withdrawal liability.

Addresses the calculation of withdrawal liability in a situation where several members of a controlled group have an obligation to contribute to the same multiemployer pension plan and are sold or liquidated in a series of transactions.