mass withdrawal

[Guest tcroscut]

I am assisting an employer of a multiemployer plan that has been assessed mass withdrawal liability. The fund has proposed a four year payment schedule. The employer is seeking ideas on how to reduce their mass withdrawal liability and is willing to take an aggressive stance. Has anyone been able to reduce mass withdrawal liability other than by negotiating a reduction in the liability with the fund, obtaining an actuary to rerun the numbers, or extending the term of the repayment obligation?

I appreciate any and all suggestions.