Withdrawal Liability Following Corporate Merger

[Guest Edward McElroy]

Company A will merge with Company B. Company A maintains a multiemployer plan. It appears that merger would not tigger withdrawal liability because original employer still exists. I've reviewed ERISA Sections 4218 and 4069(B). Any thoughts? Thanks.

[Guest friedbrain]

For stock acquisitions or mergers, I believe the merger itself does not trigger a withdrawal liability issue. Any consolidation of facilities as a result of the merger which would affect contribution requirements/units, however, may be a partial or complete withdrawal which would may result in withdrawal liability.