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Multiemployer plans


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Shades of Green: Key Questions for Multiemployer Plans to Ask About Being in the Green Zone
[Official Guidance] Text of PBGC Submission of Information Collection Request to OMB; Request for Public Comments on Proposed Changes to Schedules MB and SB of Form 5500
[Guidance Overview] IRS Issues Final Hybrid Plan Regs with Variable Annuity Pension Plan Implications (PDF)
An Analysis of Multiemployer Pension Plans: Beyond the Numbers
ERISA at 40: Anti-Cutback Rule Comes into Spotlight (PDF)
2014 Multiemployer Pension Funding Study (PDF)
[Guidance Overview] The New ASOP 27: What Is the Impact on Multiemployer Plan Funding? (PDF)
A Legacy of Pensions: An Interview with Former PBGC Director Josh Gotbaum (PDF)
[Guidance Overview] IRS Draft Instructions on ACA Reporting Help Clarify Requirements for Multiemployer Plans
Does Your Health Plan Span the Generations? (PDF)
Bankruptcy Judge: Trump Entertainment Can't Stop Funding Union Pension Plan
Can the PBGC Save Multiemployer Plans?
The Effect of Employer Bankruptcy on Retiree Benefits, with Applications to the Automotive and Coal Industries (PDF)
Countdown to the Second Cycle D Filing Deadline
Multiemployer Benefit Plans: Implementing a Written Policy for Collection of Employer Contributions
Underfunded Union Pension Funds Cannot Take Money from Traveling Workers (PDF)
A Review of ERISA Litigation in 2014
Taft-Hartley Trustees: Traveling Outside State Lines Requires Staying in Line with the IRS Travel Expense Reimbursement Rules
CBO Cost Estimate for S. 2511, a Bill to Amend ERISA to Clarify the PBGC Definition of Substantial Cessation of Operations
[Guidance Overview] Section 4062(E) Liability in Transition: Planning for an Uncertain Future (PDF)
Employer Has No Claim Against Multiemployer Trustees for Mismanagement
Cost of Pension Withdrawal Liability Might Drop, Based on Recent District Court Ruling (PDF)
Delaware Bankruptcy Court: Section 363(f) Bars ERISA Successor Liability Claims
Text of Sixth Circuit Opinion: Employer Cannot Sue Multiemployer Plan Trustees for Negligent Mismanagement (PDF)
Multiemployer Trustee Selection and Orientation: 2014 Survey Results (PDF)
Text of Sixth Circuit Opinion: Employer Cannot Challenge Multiemployer Plan Withdrawal Liability by Claiming Negligent Mismanagement of Plan Assets (PDF)
Private Sector Multiemployer Pension Plans: Current Issues
Seventh Circuit Finds Right to Acquire Stock Held in Escrow Created a Controlling Interest Sufficient to Impose Withdrawal Liability
Third Circuit: ERISA Doesn't Preempt N.J. Prevailing Wage Law
[Opinion] Why Congress Needs to Reform Multiemployer Pension Plans Now
Unions Swim Against the Tide as Pension Tsunami Looms (PDF)
Multiemployer Trustee Selection and Orientation: 2014 Survey Results
Noteworthy Developments of Interest to Sponsors of Multiemployer Retirement Plans, Third Quarter 2014 (PDF)
Top IRS Trouble Spots for Multiemployer Retirement Plan Qualification, and What Trustees Can Do About Them
How to Build an Effective Pension Board
Teamsters Rank-and-File Dig In Against Possible Pension Benefit Cuts
PBGC Issues Dire Warning on Multiemployer Plans
[Guidance Overview] PBGC Simplifies Certain Multiemployer Notice and Valuation Requirements
Sun Capital Decision Threatens Lenders with Controlled Group Liability (PDF)
A Surcharge Is Not a Contribution -- At Least Not for Withdrawal Liability
Annual Withdrawal Liability Payments Calculated at Highest Contribution Rate for All Groups, Excludes Surcharge
Facts About Multiemployer Pension Plan Funding
[Guidance Overview] PBGC Reduces Regulatory Burdens on Multiemployer Plans
[Official Guidance] Text of PBGC Final Regs: Multiemployer Plans; Valuation and Notice Requirements
Can the Teamsters Save Union Pensions?
Spring 2014 Report of Results from the Survey of Calendar-Year Multiemployer Plans' 2014 Zone Status
ERISA Anti-Cutback Rule at Heart of Debate on Proposal for Multiemployer Plans (PDF)
An Unusual Victory for the Mid-Atlantic Pension Counseling Project
[Guidance Overview] Guide to Withdrawal Liability for Multiemployer Pension Plans Under ERISA (2014 Update)
First Circuit Upholds Trial Court's Reduction of Fee Award to Pension Fund
Plan Returns Cool, Yet Deliver Third Positive Quarter in a Row; Small Plans Bested by Large Plans (PDF)
[Guidance Overview] Some Multiemployer Plans Permitted to Apply Windsor Decision Prospectively Only
Notes from Actuaries' 'Intersector Group' Meeting with PBGC, March 12, 2014 (PDF)
Remarks on Multiemployer Pension Reform by Congressman John Kline
District Court Holds a Surcharge Is Not a Contribution for Purposes of Determining a Withdrawn Employer's Payment Schedule
Unpaid Employer Contributions as Plan Assets: Expansion Of Liability Under ERISA
[Opinion] Jobs, Income Inequality and Taft-Hartley Benefit Plans (PDF)
Key Findings from the Survey of Calendar-Year Multiemployer Plans' 2014 Zone Status Under PPA '06
Once Thought Secure, Multiemployer Pensions Teeter and Fall
[Guidance Overview] Multiemployer Pension Plans May Need Amendments to Comply with IRS Guidance on Same-Sex Marriage Provisions

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