Walking Away: Withdrawal Liability and What Employers Need to Know

Thompson Hine LLP

Employers participating in multiemployer pension plans face significant financial exposure when withdrawing from or significantly reducing their participation in a plan. In this session, Thompson Hine partner Katherine Kohn and John Lowell, a partner at October Three Consulting, will examine how withdrawal liability is calculated, the events that trigger liability, and strategies employers can use to manage their exposure when restructuring operations or negotiating collective bargaining agreements. We will also provide a high-level update on recent arbitration trends and litigation developments that employers should be monitoring, including mass-withdrawal scenarios and emerging plan-funding challenges.

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