"Under the decision, actuaries for multiemployer pension plans are clearly able to set or change the withdrawal liability assumptions after the end of a plan year. The issue as to whether, as the D.C. Circuit held, the assumptions had to be based (or were based) on information available as of the end of the plan year will likely be the subject of future arbitrations and future cases." [M&K Employee Solutions, LLC v. Trustees of the IAM National Pension Fund, No. 23-1209 (S. Ct. May 21, 2026)]  MORE >>