"While the Court recognized that the actuary's assumptions were entitled to deference, it ... dissected the actuary's analysis and found that the actuary's findings did not comport with ERISA requirements ... This opinion may also inspire both employers and pension funds to reassess their withdrawal liability strategies." [Sofco Erectors, Inc. v. Trustees of Ohio Operating Engineers Pension Fund, No. 20-3639 (6th Cir. Sep. 28, 2021)]