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Multiemployer plans


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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
[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)

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