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Multiemployer plans

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[Guidance Overview] IRS Employee Plans News No. 2015-13, November 23, 2015
[Official Guidance] Text of IRS Hearing Notice: Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits under the Multiemployer Pension Reform Act
[Opinion] Bill Would Protect Multiemployer Plan Participants from Benefit Cuts
Central States Rescue Pain Puts Spotlight on Retirees' Representative
Ninth Circuit: Company May Be Subject to Withdrawal Liability Under 'Successorship Doctrine'
Milliman Multiemployer Pension Funding Study: Fall 2015 (PDF)
Resources for Central States Pension Fund Retirees
[Opinion] Chamber of Commerce Comment Letter to IRS on Administration of Multiemployer Plan Participant Vote on an Approved Suspensions of Benefits Under MPRA (PDF)
[Official Guidance] Text of Treasury Department Comment Request for Central States Pension Plan Application to Reduce Benefits
Central States Rescue Plan: Gut-Wrenching Decisions for All
Teamster Pensions Go Off Road
[Official Guidance] Central States Pension Plan Application for Benefit Suspension
[Official Guidance] Treasury Requests Comments on Central States Pension Plan Application for Benefit Reduction
Proposed Cuts to Teamster Pensions Draws Fire from Retirees, Who Vow Action
[Guidance Overview] ACA Reporting Requirements for Multiemployer Plans
[Opinion] Teamsters Applaud Introduction of Pension Accountability Act By Sen. Portman
[Opinion] Proposed Retiree Benefit Cuts by the Central States Pension Fund Are a 'Pension Demolition Plan'
Buyer Beware: Seventh Circuit Lowers Hurdle to Make Claim for Withdrawal Liability Under the Successorship Doctrine
Central States Pension Fund Submits Plan for Reducing Benefits
Website Now Online: Central States Pension Fund Rescue Plan
Pension Fund May Cut Benefits for 273,000 Workers and Retirees
Teamsters' Pension Fund Warns 400,000 of Cuts
Central States Pension Fund Announces Proposed Pension Cuts
[Opinion] Comment Letter to PBGC on Annual Financial and Actuarial Information Reporting; Changes to Waivers (PDF)
Ninth Circuit Hammers Out New Successorship Liability Test Under MPPAA
Third Circuit: PPA Surcharges Not Included in Withdrawal Liability
Central States Pension Fund Prepares to Slash Hundreds of Thousands of Workers' Pensions
Central States Teamsters Pension Fund Seeks Permission to Cut Benefits
Ninth Circuit Holds That Asset Sale Successor May Be Liable for Predecessor Multiemployer Plan Withdrawal Liability Without Assumption of Liability
Developments of Interest to Sponsors of Multiemployer Retirement Plans, Q4 2015 (PDF)
More Withdrawal Liability for Unsuspecting Business Owners
Asset Purchasers Face Increased Exposure for the Multiemployer Pension Debts of Sellers
Text of PBGC FY 2014 Projections Report (PDF)
[Guidance Overview] PBGC Issues Final Regs on Reportable Events
[Official Guidance] Text of PBGC Correction to Final Regs on Electronic Filing Requirements for Multiemployer Plans
[Official Guidance] Text of PBGC Submission to OMB: Duties of Plan Sponsor Following Mass Withdrawal
[Official Guidance] Text of PBGC Submission to OMB: Notice of Insolvency, Notice of Insolvency Benefit Level
[Official Guidance] Text of PBGC Submission to OMB: Notice of Failure to Make Required Contributions
[Official Guidance] Text of PBGC Submission to OMB: Reportable Events
[Guidance Overview] PBGC Issues Final Reportable Events Regs That Provide Additional Reporting Waivers
[Official Guidance] Text of PBGC Final Regs: Electronic Filing Requirements for Multiemployer Plans
IRS Hearing on Multiemployer Plan Benefit Suspensions Features Impassioned Voices (PDF)
Asset Purchasers Face Escalating ERISA Liability Exposure
Text of Ninth Circuit Opinion Clarifying Factors for Determining Successor Liability for Construction Industry Employer (PDF)
[Opinion] Testimony of Pension Rights Center to Treasury on Proposed Rules for Retiree Benefits Cuts Under MPRA
Retirees Call on Policymakers to Stop the Clock on Cuts to Their Multiemployer Pensions
More Ways to be Hit With Multiemployer Pension Plan Withdrawal Liability
[Guidance Overview] Detailed Voting Procedures Prescribed by IRS for Suspension of Benefits in Multiemployer Plan
[Guidance Overview] Multiemployer Plan Benefit Suspension Voting Procedures Released (PDF)
Asset Purchasers May Acquire Multiemployer Plan Withdrawal Liability as 'Successors'
[Guidance Overview] IRS Issues Guidance on Participant Voting Requirement for Benefit Suspensions under MPRA
Tables Provide Summary of Multiemployer Actuarial Certifications Received by IRS (PDF)
[Official Guidance] Text of IRS Temporary Regs: Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA
EPCU Interim Report: Multiemployer Actuarial Certification Projects
Buyer Beware! Multiemployer Pension Plan Successor Liability Following an Asset Sale
[Opinion] Pension Rights Center Comments to IRS on Rules for Retiree Benefit Cuts in Financially Troubled Multiemployer Pension Plans (PDF)
[Opinion] Comments by American Academy of Actuaries on Proposed Regs on Suspensions of Benefits (PDF)
[Opinion] Pension Rights Center Comments to PBGC on Partition Rules for Financially Troubled Multiemployer Plans (PDF)
Ninth Circuit: Multiemployer Plan Calling Unpaid Contributions 'Plan Assets' Does Not Make Persons Controlling Contribution Payments ERISA Fiduciaries
[Guidance Overview] Draft Instructions to IRS 2015 Forms 1094-C and 1095-C Give Clear Guidance to ALEs Contributing to Multiemployer Plans (PDF)

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