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Multiemployer plans


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Looking Past Due Diligence for Benefit Plans in Mergers and Acquisitions (PDF)
Multiemployer Pension Plans: Withdrawal Liability Is Mounting
Multiemployer Pension Plans: A Primer and Analysis of Policy Options (PDF)
Impact of the Multiemployer Pension Reform Act: 2015 Survey Results
[Guidance Overview] Treasury, PBGC Begin to Wrestle with Multiemployer Pension Plan Reforms (PDF)
Multiemployer Funds, PBGC Face Hurdles with Partitions
[Opinion] Response of the Pension Rights Center to Editorial About the 'Keep Our Pension Promises Act of 2015'
Teamster Retirees' Campaign Against Pension Cuts Draws Support
Current ACA Issues for Multiemployer Plans
PBGC Partition Rules Give Clear Guidance, Will Help Preserve Plans (PDF)
[Guidance Overview] PBGC Prescribes Program for Mulltiemployer Plan Partitions to Promote Preservation (PDF)
[Guidance Overview] Multiemployer Plan Benefit Suspension Guidance Is Here (PDF)
[Guidance Overview] Guidance on MPRA's Rules for Benefit Suspension and Plan Partition
[Guidance Overview] Regulatory Guidance Issued on Plan Benefit Suspensions and Plan Partitions for Multiemployer Pension Plans at Risk of Insolvency
[Guidance Overview] IRS and PBGC Issue Regulations under MPRA
[Guidance Overview] PBGC Issues Interim Final Rule on Multiemployer Pension Plan Partitions Under MPRA
Survey of Multiemployer Plans' Zone Status: 2015 Results for Calendar-Year Plans (PDF)
[Guidance Overview] IRS, PBGC Issue Guidance on Multiemployer Plan Benefit Suspensions and Plan Partitions
[Official Guidance] Text of IRS Rev. Proc. 2015-34: Application Procedures for Approval of Benefit Suspensions for Certain Multiemployer Defined Benefit Pension Plans Under Section 432(e)(9) (PDF)
[Official Guidance] Text of IRS Temporary Regs: Suspension of Benefits under the Multiemployer Pension Reform Act of 2014
[Official Guidance] Text of IRS Notice of Proposed Rulemaking and Public Hearing: Suspension of Benefits under the Multiemployer Pension Reform Act of 2014
[Official Guidance] Text of PBGC Interim Final Regs: Partitions of Eligible Multiemployer Plans
[Opinion] Responding to the Multiemployer Pension Reform Act
Multiemployer Pension Plan Mortality Study
[Guidance Overview] Final Rule on Limited Wraparound Coverage Under the ACA
[Guidance Overview] Notes from Meeting of Actuaries Intersector Group with PBGC, April 16, 2015 (PDF)
[Guidance Overview] Confusion at the Intersection of Employers, Union-Affiliated Coverage and ACA Tax Reporting
The #1 Reason Multiemployer Plans Fail a DOL Audit
[Guidance Overview] Mandatory E-Filing Under PBGC Proposed Rule Applies Only to Notices to PBGC
[Guidance Overview] Benefit Suspensions Under the Multiemployer Pension Reform Act (PDF)
[Opinion] Preserving Multiemployer Pensions: Promises Made Should Be Promises Kept (PDF)
[Guidance Overview] Withdrawal Liability to Multiemployer Pension Plans Under ERISA (2015 Update) (PDF)
House HELP Subcommittee Hearing: Time to Modernize Multiemployer Pension System
[Opinion] Pension Rights Center Statement in Response to House Subcommittee Hearing on Multiemployer Pension Plans
U.S. House Subcommittee to Discuss Reforms to Modernize the Multiemployer Pension System
Coal Companies Get Reprieve on Pension Costs
Teamsters Mount Grassroots Campaign to Block Pension Cuts
[Opinion] Pension Rights Center Comment Letter to PBGC on Partitions of Eligible Multiemployer Plans and Facilitated Mergers (PDF)
[Guidance Overview] Guide to Benefit Suspensions Under the Multiemployer Pension Reform Act (PDF)
[Opinion] 15,000+ Comment Letters on Multiemployer Pension Reform Act Delivered to IRS
[Opinion] American Academy of Actuaries Comment Letter to PBGC on Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 (PDF)
[Opinion] American Academy of Actuaries Comment Letter to PBGC on Partitions of Eligible Multiemployer Plans and Facilitated Mergers (PDF)
[Official Guidance] Text of PBGC Proposed Regs: Multiemployer Plans; New Electronic Filing Requirements
Why Multiemployer Plans Should Seriously Consider Cyber Liability Insurance for Data Breaches (PDF)
[Official Guidance] Text of PBGC Submission to OMB and Comment Request: Reportable Events -- Notice of Failure to Make Required Contributions
[Guidance Overview] DOL Releases Final Regulations on DB Plan Funding Notices
Developments of Interest to Sponsors of Multiemployer Retirement Plans (PDF)
[Guidance Overview] Multiemployer Pension Reform Act of 2014: Contributions for Withdrawal Liability (PDF)
Advocates Push for More Multiemployer Reform
[Guidance Overview] Your Annual Funding Notice May Need Tweaking
Pension Funding Study: 2014 Was a So-So Year for Most Multiemployer Plans; Impact of New Legislation Remains to Be Seen (PDF)
Multiemployer Pension Reform Act of 2014 Increases Disclosure Requirements
Multiemployer Guarantee Will Cover a Smaller Share of Benefits in Future Plan Failures
Multiemployer Health Benefits: Key Facts at a Glance
[Guidance Overview] Section 4062(e) Liability Reformed: A Summary and Analysis of the New Law (PDF)
[Opinion] The Media Guild Pension Plan Survives in Hostile Times
[Guidance Overview] DB Plan Sponsors Beware: Potential Liability Related to Facility Closings and Sales of Business Units
Agencies Issue Request for Comments Under Multiemployer Pension Reform Act of 2014
PBGC, IRS Seek Information for Guidance on Multiemployer Plan Cutbacks, Partitions
[Official Guidance] Text of PBGC Request for Information: Multiemployer Pension Reform Act; Partitions of Eligible Multiemployer Plans and Facilitated Mergers

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