"[As] multiemployer plans become less well funded, plan trustees have been using more conservative assumptions based on [PBGC] termination liability in order to increase the employer's liability in withdrawing from the plan. This has led to litigation quarreling over whether actuaries may have best estimates that differ for withdrawal liability and funding purposes. There has been a flurry of decisions on this subject in recent months with different courts split on whether using different assumptions for different purposes can be attacked as presumptively unreasonable both in arbitration and on judicial review."

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