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Transcript of Oral Argument Before the U.S. Supreme Court in Case Challenging Calculation of Withdrawal Liability (PDF)
Supreme Court of the United States Link to more items from this source
Jan. 21, 2026

75 pages. "Justice Sotomayor (to counsel for the petitioner): 'Congress knew how to fix the use of assumptions to a particular date. It didn't do it here. Why shouldn't I assume it didn't mean to do that here?' ... Justice Alito (to counsel for the United States, supporting the respondent): 'Have very serious practical problems emerged since Metz or is it simply a matter of the fact that actuaries were used to doing things in a particular way and they don't want to change the way they've been doing it?' " [Also available: audio recording (MP3)] [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; oral arg. Jan. 20, 2026)]  MORE >>

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