Withdrawal liability payments

[Guest JM123]

If an employer is challenging some (any) aspect of a trustee's withdrawal liability payment schedule, does failure to make scheduled payments waive the right to continue challenging the withdrawal liability?

[Bill Ecklund]

If an employer is challenging some (any) aspect of a trustee's withdrawal liability payment schedule, does failure to make scheduled payments waive the right to continue challenging the withdrawal liability?

No, but it gives the plan the right to accelerate the payments and demand the whole withdrawal liability payment immediately. Any challenge has to be made by demanding arbitration within the time period specified in the statute. If that is not done, there is no basis for challenging the assessment.