"[T]he Second Circuit held that 'unfunded vested benefits allocable to the employer,' as used in Section 1415(c), refers to the entire amount of liabilities transferred when an employer withdraws pursuant to Sections 1415(a) and 1415(c).... The decision represents a significant clarification of how withdrawal liability must be calculated when an employer is forced to withdraw from a [multiemployer plan] due to a union representation change." [Mar-Can Transportation Co., Inc. v. Loc. 854 Pension Fund, No. 24-1431 (2d Cir. Feb. 18, 2026)]  MORE >>