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Multiemployer plans


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[Opinion] American Academy of Actuaries Comment Letter to PBGC on Proposed Modification to 2017 Form 5500 Schedule MB (PDF)
Five Ideas for Fixing Unionized Workers' Pension Crisis
Multiemployer Pension Plan Funding Nears Peak Since 2008 Crash
Multiemployer Plan Pension Rescue Bill Proposed
Multiemployer Solvency Crisis: Adjustments to the PBGC's Benefit Guarantee to Reduce Pressure on the Guarantee Fund (PDF)
PBGC Fiscal Year 2017 Annual Report: Multiemployer Program Deficit Widens; Single-Employer Program Continues to Improve
Treasury Announces Voting Schedule for International Association of Machinists Motor City Pension Plan MPRA Benefit Reductions
[Opinion] Senators Introduce Bills to Save Financially Troubled Multiemployer Plans and Protect Retirees
[Opinion] A Few Concerns About the Multiemployer Plan Bailout Bill
[Opinion] The Mother of All U.S. Pension Bailouts?
Sen. Sherrod Brown to Unveil Multiemployer Loan Program Legislation
[Official Guidance] Text of Treasury Department Letter Approving Benefit Reductions by International Association of Machinists Motor City Pension Plan (PDF)
The Continuing Downward Spiral and Death Knell of the Multi-Employer Defined Benefit Plan
[Guidance Overview] SOA Mortality Improvement Scale MP-2017 Released
Employer Withdrawal Liability: Something to Consider Before Signing a CBA
Sun Capital Redux: Private Equity Fund Seeks Declaratory Judgment on Controlled Group Liability for Portfolio Company's Pension Liabilities
Loans by Federal Government to Multiemployer Plans Could Cost $7 Billion
Teamsters Pension Plan Warns Thousands of Beneficiaries That the Checks May Get Smaller
Multiemployer Pension Funded Status Improved in First Six Months of 2017 (PDF)
IRS Work Plan Provides Focus for Examination of Multiemployer Plans
Alaska Ironworkers Pension Trust Withdraws Application fo MPRA Benefit Suspension (PDF)
ERISA Provides No Means for Employer to Challenge Multiemployer Plan Changes
2016 Funding Status Update for Multiemployer Plans Seeking MPRA Benefit Suspensions
The Building and Construction Industry Exemption to Withdrawal Liability
Central States Funding Update after MPRA Benefit Reduction Denial
Another Union Plan Withdraws Its MPRA Benefit Reduction Application
House and Senate Bills Would Provide Loans for United Mine Workers Pension Fund
The Reality of the Multiemployer Pension Reform Act
Operational Risk Is the Achilles' Heel of DC Plans
High Prescription Drug Cost Trends Projected to Be Lower for 2018
[Official Guidance] Text of Treasury Department Notice of Multiemployer Pension Plan Application to Reduce Benefits: Western States Office and Professional Employees Pension Fund
IRS Revises Procedures for Multiemployer Plan Benefit Suspensions (PDF)
[Opinion] New York State Teamsters' Pensions to Be Slashed Because of Unfair Law
Kroger to Leave Central States Pension and Start New Plan
Treasury Approves New York State Teamsters Benefit Reductions
[Official Guidance] Text of Treasury Department Letter Approving Benefit Reductions by New York State Teamsters Conference Pension and Retirement Fund (PDF)
[Discussion] Withdrawal Liability Calculation: Use the Pool Method When Contribution History Incomplete?
[Official Guidance] PBGC to Provide Early Financial Assistance to Furniture Workers Multiemployer Pension Plan
Participants Approve United Furniture Workers Pension Benefit Cuts
[Guidance Overview] 2017 Q&As: PBGC Meeting with ABA Joint Committee on Employee Benefits, May 10, 2017 (PDF)
114 Multiemployer Pension Plans Projected to Fail Within 20 Years; More Than a Million Participants Could Lose Benefits (PDF)
Multiemployer Plans Zone Status, Summer 2017 (PDF)
The Multiemployer Pension System: Simulations of the Status Quo (PDF)
First Circuit Opinion: Jurisdiction Exists for Multiemployer Plan Post-Judgment Action to Impose Withdrawal Liability on Successor Employer (PDF)
Pension Insurance System for Union Plans Still Faces Train Wreck
Treasury Approves New York State Teamsters Conference Pension and Retirement Fund Application to Reduce Benefits
[Guidance Overview] Treasury Modifies Procedures for Applications for Multiemployer Plan Benefit Suspensions
Notes from Meeting of Actuaries 'Intersector Group' with PBGC, May 3, 2017 (PDF)
Notes from Meeting of Actuaries 'Intersector Group' with IRS, May 3, 2017 (PDF)
Treasury Department Gives Thumbs Up to Second Pension Rescue
Multiemployer Plans on the Rocks: Furniture Workers Pension Allowed to Cut Retiree Benefits
[Official Guidance] Text of Treasury Department Letter Approving United Furniture Workers 'Pension Fund A' Application to Reduce Benefits (PDF)
Treasury Modifies Multiemployer Benefit Suspension Procedures
[Official Guidance] Text of IRS Rev. Proc. 2017-43: Application Procedures for Approval of Benefit Suspensions for Certain Multiemployer Defined Benefit Pension Plans Under Section 432(e)(9) (PDF)
Union Pension Plan Participation Can Create Massive Unexpected Liabilities
Circuit Courts Split on Structural Conflicts of Taft-Hartley Boards When Reviewing ERISA Benefits Determinations
Law Firm Can't Escape Malpractice Claim Over ERISA Advice
American Academy of Actuaries Issue Brief: Overview of Multiemployer Issues (PDF)
First Comprehensive Look at Multiemployer Health Plans
[Guidance Overview] Primer on Withdrawal Liability

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