"Employers who have withdrawn from a multiemployer pension fund that has assessed a withdrawal liability using the Segal Blend or some other discount rate assumption that varies from that used for funding and who do want to consider challenging that liability should consider: [1] Getting an analysis from an actuary independent from the fund of what the difference in withdrawal liability would have been had the fund used the same discount rate it does for funding calculations. [2] Determining whether that difference is sufficient to justify the cost and effort of pursuing arbitration and a possible court battle." [Sofco Erectors, Inc. v. Trustees of the Ohio Operating Engineers Pension Fund, No. 19-2238 (S.D. Ohio May 19, 2020)]  MORE >>