"The Ninth Circuit recently adopted a broader definition of work performed in 'the building and construction industry,' potentially expanding the availability of the special definition of complete withdrawal applicable to certain employers and plans in the building and construction industry (the B & C Exception). Since the B & C Exception shields employers from liability for a complete withdrawal unless the employer performs previously covered work on a non-union basis, this is a significant development for construction industry employers." [Walker Speciality Constr. Inc. v. Bd. of Trustees of the Constr. Ind. and Lab. Jt. Pension Trust for S. Nev., No. 24-1560 (9th Cir. Jan. 5, 2026)]  MORE >>