"[T]he Judge determined ... [1] Where future payments include an interest component (either explicit or implicit), that component is disallowed as unmatured interest, but no further discounting is appropriate; [2] The proper discount rate to use to calculate the present value of a pension withdrawal claim is the pension plan's assumed rate of return on assets; and [3] The limitation on withdrawal liability applicable to an insolvent employer (ERISA Section 4225(b)) undergoing liquidation or dissolution is applied after the application of the 20-year cap." [​In re Yellow Corp., No. 23-11069 (Bankr. D. Del. Apr. 7, 2025)]  MORE >>