"Employers participating in multiemployer plans should carefully review their CBAs, participation agreements, and the plan documents and rules before ... withdrawing from a pension plan, to determine whether the plan may impose liabilities or utilize certain rights of which the employer may not otherwise be aware.... [Recent cases also] provide a clear understanding of the 'bargaining-out' partial withdrawal liability rule for employers considering certain restructuring or strategies and looking to avoid incurring withdrawal liability.... [E]mployers that have withdrawn from pension plans or are about to [withdraw] should monitor their payment schedules to avoid inadvertent payment accelerations."  MORE >>