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Supreme Court: Withdrawal Liability Assessment May Arise from Actuarial Assumptions Adopted After Measurement Date
Wolters Kluwer | VitalLaw Link to more items from this source
May 22, 2026

"A unanimous U.S. Supreme Court ruled that ERISA does not require pension plans to assess with­drawal liability based on actuarial assumptions adopted be­fore the measurement date.... [R]equiring actuaries to use assumptions se­lected before the measurement date could prevent them from relying on the most up-to-date data when select­ing their assumption." [M&K Employee Solutions, LLC v. Trustees of the IAM National Pension Fund, No. 23-1209 (S. Ct. May 21, 2026)]  MORE >>

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