"The court's review will be limited to one question: Must the plan use the actuarial assumptions most recently adopted before the 'measurement date' for determining withdrawal liability, or can the plan use assumptions adopted after the measurement date based on information that was available as of that date? The decision may have a significant effect on the calculation of withdrawal liability for all multiemployer plans across the country." [M & K Employee Solutions, LLC v. Trustees of the IAM National Pension Fund, No. 22-7157 (D.C. Cir Feb. 9, 2024; cert. pet. granted Jun. 30, 2025 No. 23-1209)]  MORE >>