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Multiemployer plans

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Who Will Pay Benefits of Bankrupt Multiemployer Plans?
[Official Guidance] Treasury Department Notice: Teamsters Local 469's Multiemployer Pension Plan Application to Reduce Benefits
Tenth Circuit Expands Withdrawal Liability of Construction Industry Employer
`Zombie' Pension Plans Need Autopsies
Treasury Denies Central States; How Will Other Multiemployer Plans Fare?
Treasury's Reasoning for Rejecting Central States Suspension Application is Misunderstood
Failing Central States Pension Fund Is Out of Options
Central States Pension Fund Drops Efforts to Create Second Bailout Plan
Crash Landing for Central States
[Opinion] There's No 'Tooth Fairy' for Pension Fund Bailout
It's Back to the Drawing Board for Multiemployer Pension Reform
PBGC to Double Penalties for Failing to Give Notices
Threatened Pensions Safe -- for Now
Treasury's Ruling Raises Question of Rescue Plan Process
Multiemployer Plan Conundrum: Are Composite Plans the Answer?
Central States: Rescue Petition Denial Faulty, Avoidable
Pension Plan Funded Status Drops Due to Interest Rate Declines in Q1 2016 (PDF)
Treasury Department Letter to Congress on Its Rejection of Central States Application to Reduce Benefits (PDF)
Treasury Special Master Rejects Central States' Plan for Pension Cutbacks
Treasury Rejects Central States Benefit Reductions
[Opinion] Statement by Central States Pension Fund Regarding Treasury Department's Denial of Proposed Rescue Plan
[Opinion] Central States Benefit Reductions Are Probably Inevitable
[Official Guidance] Text of Treasury Department Letter to Central States Pension Plan Denying Application to Reduce Benefits Under MPRA (PDF)
$20 Billion Underfunding of Central States Pension Plan May Tie Treasury Department's Hands on MPRA Benefit Suspensions
Neither DB nor DC: The Composite Plan (PDF)
Construction Company Can't Avoid Pension Withdrawal Liability by Acquiring Nonunion Business, Resuming Work
IRS Rule Turns Away UPS Bid for Benefit Cut Changes
[Official Guidance] Text of IRS Final Regs: Additional Limitation on Suspension of Benefits Applicable to Certain Pension Plans Under MPRA
[Guidance Overview] Treasury Finalizes Multiemployer Benefit Suspension Regulations (PDF)
[Opinion] Before Teamsters Negotiate Benefit Cuts, They Should Investigate Reason for Pension Plan Failures
Kroger, UPS Challenge Central States Reduction Plan
UPS Warns of $3.8 Billion Cost If U.S. Backs Pension Benefit Cut
Treasury Issues Final MPRA Suspension Regulations
Senate Democrats Urge Scrutiny of Central States Rescue Plan (PDF)
Kroger Workers, Retirees Sue Failing Multiemployer Pension Fund, Trustees
[Official Guidance] Text of IRS Final Regs: Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014
[Official Guidance] Text of IRS Rev. Proc 2016-27: Application Procedures for Approval of Benefit Suspensions for Certain Multiemployer Defined Benefit Pension Plans Under Section 432(e)(9) (PDF)
[Official Guidance] Text of Treasury Department Announcement of Multiemployer Pension Plan Application to Reduce Benefits
Iron Workers Local 16 Pension Fund Application for Benefit Suspension
Sun Capital Decision May Affect Structuring of Private Investment Funds
[Guidance Overview] 2015 Annual Funding Notice: PBGC Filing Information
Multiemployer Pension Funding Study: Spring 2016 (PDF)
Central States Teamsters Pension Fund Returns -0.81% in 2015
[Opinion] Karen Friedman's Speech to the Protect Our Pensions Rally (April 14, 2016)
Retirees Rally at the Capitol, Protesting Pension Cuts
Pension Plan Withdrawal Liability Imposed on Investor Private Equity Funds
Sun Capital: An Opportunity to Consider Fund Tax Structures (PDF)
Private Equity Funds, Controlled Groups, and Multi-Employer Plan Withdrawal Liability
2013 PBGC Data Tables: Multiemployer Supplement (PDF)
DB Pension Plans: Hungry Octopus Just Took a $4.5 Million Bite Out of Private Equity
[Guidance Overview] 2016 Key Administrative Dates and Deadlines for Calendar-Year Multiemployer Defined Benefit Plans (PDF)
ERISA's Two-Pronged Test for Pension Plan Withdrawal Liability
PBGC Reports Multiemployer Program Likely to Be Insolvent in 10 Years Without Large Premium Increases
District Court Holds That Private Equity Funds Were Part of Same Controlled Group for Purposes of Pension Liability
Court Ruling Signals Potential ERISA Liability for Private Equity Fund Sponsors (PDF)
Text of PBGC Report to Congress: Multiemployer Fund Likely to Be Exhausted by 2025 (PDF)
Fate of 400,000 Teamster Pensions Rests in Ken Feinberg's Hands
Private Equity Fund Liable for Portfolio Company's Pension Contributions
Private Equity Funds Liable to Multiemployer Pension Plan
Text of Federal District Court Opinion: Private Equity Funds Jointly Liable for Multiemployer Pension Plan Withdrawal Liability (PDF)

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