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PBGC (Slightly) Opens Door to Exceptions from Special Withdrawal Liability Rules for SFA Multiemployer Pension Plans
Proskauer 
[Guidance Overview] Feb. 13, 2023 "In response to a comment from a multiemployer pension fund with an alternative withdrawal liability allocation method ... that the requirement to use mass withdrawal assumptions and to phase-in SFA as a plan asset could incentivize employers to withdraw in some cases, the PBGC added a process for plans to request exceptions from those requirements under narrow circumstances. The details of the process are outlined in the update to the final regulations." |
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