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ERISA Section 4062(e) Significantly Reformed Effective December 16, 2014
McDermott Will & EmeryLink to more items from this source
Jan. 27, 2015
"The new law returns to the original intent of ERISA Section 4062(e) by ensuring that liability does not arise unless there is a permanent cessation of all operations at a facility that results in a significant workforce reduction.... 'Eligible employees' under the Act are now those persons eligible to participate in any defined contribution or defined benefit plan established and maintained by the employer. This significant change to ERISA Section 4062(e) greatly expands the denominator for determining whether a reduction triggers liability."

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