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Second Circuit Rejects Pension Fund's Double-Counting Theory and Eliminates $1.8 Million in Withdrawal Liability
Roberts Disability Law 
Feb. 19, 2026 "[T]he Second Circuit resolved a significant statutory interpretation dispute under ERISA's Multiemployer Pension Plan Amendments Act (MPPAA), holding that a pension fund may not 'double count' transferred assets when calculating withdrawal liability following a certified change in collective bargaining representative.... [T]he Court concluded that the employer's withdrawal liability must be reduced by the full amount of liabilities transferred to the new plan minus the assets transferred -- not by a formula that effectively subtracts assets twice." [Mar-Can Transportation Co., Inc. v. Loc. 854 Pension Fund, No. 24-1431 (2d Cir. Feb. 18, 2026)] MORE >> |
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