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Multiemployer plans


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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
[Guidance Overview] PBGC Proposed Regs Encourage Rollovers from DC Plans to DB Plans
Multiemployer Pension Protection Version 2.0: More Robust Legislation Needed to Address Plans' Funding Challenges
[Opinion] Text of Comments by U.S. Chamber of Commerce to PBGC on Multiemployer Plans; Proposed Valuation and Notice Requirements (PDF)
Another Way to Become Personally Liable to a Multiemployer Plan
GASB Declines to Delay Implementation Date of Pension Standards
2013 PPA 'Zone' Status of Calendar-Year Multiemployer Plans
[Guidance Overview] Final Regs Implementing ACA 90-Day Waiting Period Limit Include Multiemployer Example
Funding Status Does Not Preclude Withdrawal from Multiemployer Plan
ERISA Successorship Test Meant 'Interest' Was Transferred Between Predecessor and Successor Companies
[Opinion] Multiemployer Pension Plans at Risk Unless Congress Acts
Reporting and Disclosure Guide for Multiemployer Plans, February 2014 (PDF)
[Guidance Overview] Pay-or-Play Relief for Multiemployer Plans (and the Employers That Love Them)
[Guidance Overview] For Some Plans, Sun Is Setting on PPA 2006 Multiemployer Funding Rules
[Guidance Overview] PBGC Proposed Reg Would Reduce Administrative Burden on Multiemployer Plans (PDF)
PBGC Eliminates Early Flat-Rate Premium Payment Requirement for Large Plans, Including Multiemployer Plans
PBGC Reviving Partition Authority Despite Limited Resources
PBGC Uses 'Partition' Authority to Protect Pensions of Hostess Bakery Former Employees
2014 Planning for ERISA Multiemployer Defined Benefit Plan Operations (PDF)
HHS Doing 'Regulatory Gymnastics' to Create Exemption for Certain Self-Insured Plans, Group Says
[Official Guidance] Text of Proposed PBGC Regs Relaxing Reporting of Mergers by Multiemployer Plans, Reducing Valuation Frequency for Certain Smaller Multiemployer Plans
2014 Key Administrative Dates and Deadlines for Calendar Year Multiemployer Defined Benefit Plans (PDF)
Multiemployer Pension Funding Legislation Possible in 2014 (PDF)
[Opinion] Lawmakers Should Let the Sun Set on the Pension Protection Act (PDF)
Multiemployer Plan Reporting: Financial Statement Disclosures
House Committee Examines Multiemployer Pensions
Taft-Hartley Plans May Get Exemption from Reinsurance Fee
Improvements Needed for Multiemployer Pension System
[Opinion] Statement of Pension Rights Center to Joint Congressional Hearing on Multiemployer Pension Plan Issues (PDF)
House Committee Addresses Multiemployer Pension Plan Problems
Text of District Court Opinion Refusing to Recognize Federal Common Law Negligence Claim Against Multiemployer Pension Plan Trustees (PDF)
House Subcommittee to Discuss Proposed Multiemployer Pension Reforms
Stealth Bill Would Allow Cuts to Current Pensions
The War on Pensions Goes Federal
Pension Withdrawal Liability Is Dischargeable in Bankruptcy
[Official Guidance] Text of Treasury Department Letter to Congress on Ineligibility of Multiemployer Plan Participants for ACA Premium Tax Credits (PDF)
Unions' Misgivings on Obamacare Burst Into View
ERISA Claims, Litigation and Litigation Avoidance (PDF)
Sixth Circuit Denies Injunction to Preclude Withdrawal Liability During Labor Dispute
Withdrawal Liability Can Be Discharged in Bankruptcy: Good Thing to Know
White House Considers Awarding Obamacare Subsidies, Intended for the Uninsured, to Labor Unions
[Guidance Overview] ACA Notice Requirements for Multiemployer Plans: What's Required, What's Coming and How to Make the Most of Them (PDF)
Ninth Circuit Allows Discharge of Multiemployer Plan Withdrawal Liability in Bankruptcy
D.C. Federal District Court Upholds PBGC's Imposition of Withdrawal Liability Based on 'Substantial Damage' to Multiemployer Pension Plan (PDF)
District Court Rejects Equitable Exception to Excuse Interim Withdrawal Liability Payments
Private Equity Fund Deemed a Trade or Business, May Be Liable for Pensions of Its Portfolio Companies
[Official Guidance] Text of PBGC Approval of Amendment to Special Withdrawal Liability Provisions in The I.A.M. National Pension Fund National Pension Plan (PDF)
First Circuit Ruling on Withdrawal Liability Is Significant for Private Equity Fund Sponsors
First Circuit Holds Private Equity Fund May Be Liable for Portfolio Company's Pension Liability
PBGC Wants to Study Multiemployer Plan Guaranty Program
Private Equity Funds Can Be Responsible for Withdrawal Liability of Portfolio Companies: First Circuit
Private Equity Funds and Withdrawal Liability
First Circuit Concludes Private Equity Fund Can Be Liable for Pension Obligations of Portfolio Companies (PDF)
[Official Guidance] Text of PBGC Request for OMB Approval of Multiemployer Plan Data Request
Developments of Interest to Sponsors of Multiemployer Health Plans, Third Quarter 2013 (PDF)
Company Owners Can be Personally Responsible for Contributions to Multiemployer Pension Plans

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