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Contractor Liabilities - Participating in the Multiemployer Pension Plan
William K. Ecklund of Felhaber, Larson, Fenlon and Vogt, P.A. Apr. 9, 2001
Excerpt: The concept of withdrawal liability is relatively simple. If an employer withdraws from participation in a multiemployer pension plan, and if at the time of the withdrawal that pension plan is underfunded, then the employer must pay its share of that underfunding to the plan in the form of a withdrawal liability payment.
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