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Multiemployer Pension Plans: Section 1405 Limitation on Withdrawal Liability
Ford & Harrison LLP 
Feb. 17, 2017
"[The arbitrator found] that when a pension fund fails to respond to an employer's request for review letter ... the fund is not entitled to a presumption of correctness ... [T]he arbitrator rejected the fund's argument that to qualify for the 'sale of assets' provision under subsection (a), all the assets had to be sold to a 'single unrelated party.' ... [T]he arbitrator rejected the fund's argument that the 'motivation' or reasons for the sale of assets are relevant to the issue of whether the asset sale caused or triggered the withdrawal."
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