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Multiemployer Pension Plan Withdrawal: An In-Depth Examination


May 2, 2023
Recorded Online

This CLE course will provide counsel to employers that contribute to multiemployer pension plans with an in-depth examination of several recent trends related to multiemployer plan withdrawal liability. The panel will discuss the recent court rulings, tips for handling withdrawal liability issues in corporate transactions, and developments related to recent legislation and associated rule-making under the American Rescue Plan and its associated Special Financial Assistance Program.


Employers that contribute to underfunded multiemployer pension plans face significant assessments if they withdraw from such plans. Further, corporate transactions--mergers and acquisitions, joint ventures, and facility closures--can all result in triggering a partial or complete withdrawal liability assessment. Adding to that risk, under ERISA, each controlled group member is jointly and severally responsible for withdrawal liability.

Recent developments in withdrawal liability legislation and litigation can instruct employers and their counsel, and can serve to clarify employer and plan liabilities, as well as the propriety of certain methodologies that plans have historically used to calculate employer liabilities.

Listen as our authoritative panel shares their experiences with multiemployer pension plans and explains how these recent developments can impact liability and litigation strategy for contributing employers.


  1. Overview of multiemployer pension plans
  2. Partial and complete withdrawals
  3. Controlled group and successor liability
  4. Developing litigation issues
  5. Collective bargaining strategies
  6. Arbitration and settlement approaches

More Information, How to Register

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