"The Fund argued unsuccessfully that the Segal Blend complied with the statute's best estimate requirement. The Court rejected this attempt to shift the risk (associated with anticipated investment returns) to the withdrawing employer.... While the Fund may petition the U.S. Supreme Court for review, acceptance is unlikely in the current absence of a circuit court split." [Sofco Erectors, Inc. v. Trustees of Ohio Operating Engineers Pension Fund, No. 20-3639 (6th Cir. Sept. 28, 2021)]