Withdrawal Liability (WL)

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Employer is withdrawing from multiemployer plan. WL to be paid over 20 years. If employer pays WL, let's say, as a lump sum,

1) how will the payment be treated for tax purposes? (Difference between book and tax???)

2) Will the payment based on the 20-yr amortization be deductible each year for 20 years or can deductions be accelerated?

3) Can liabilities be recorded on a net of tax basis?