Disclosure of potential withdrawal liability

[J2D2]

Do any accounting types out there know what, if any, financial statement disclosure is required for potential withdrawal liability? For example, ABC company contributes to a multiemployer plan and anticipates that it will continue to do so for the foreseeable future. Must ABC show on its balance sheet, footnotes, etc. the withdrawal liability that it would incur if it were to withdraw?

This non-accounting type appreciates any and all responses.

Thanks.