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Are You Selling or Downsizing a U.S. Business? Plant Closing Liability Relief May Be Coming
Osler, Hoskin & Harcourt LLP Link to more items from this source
Aug. 5, 2014

"[T]he 'plant closing rule' has caused a stir in recent years as the [PBGC] began aggressively pursuing defined benefit plan sponsors to enforce it.... [Recently] the PBGC announced a moratorium on enforcement of Section 4062(e) through December 31, 2014.... [T]he Senate Health, Education, Labor and Pensions (HELP) Committee [has] approved by bipartisan vote a bill (S. 2511) amending the procedures under Section 4062(e) to limit the situations in which liability may be imposed."

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