Multiemployer Plans
ABA subcommittee reports
Withdrawal liability ABA 20
09
Withdrawal liability ABA 201
0
Withdrawal liability ABA 201
1
Withdrawal liability ABA 2012
Withdrawal liability ABA 201
3
Withdrawal liability ABA 201
7
Multiemployer Pension Reform Act of 2014
Text of statute
Morgan Lewis summary
Withdrawal liability
Withdrawl Liability after MPRA (Milliman)
Withdrawal liability after MPRA (Vedder Price)
Withdrawal Liability (Mazo article)
Withdrawal liability (Naegele article)
Withdrawal liability (Fox
Rothschild
article)
Successor liability after asset sales
Mass withdrawal Liability
Mass Withdrawal liability article (Proskauer)
ABA Q*As 26 & 27
Multiemployer (special rules not shown above)
2010 necessary amendments: Segal analysis
2010 special funding rules: IRS Notice-5
6
Preservation of Access to Care funding relief (Prudential analysis)
TWO POOL ARRANGEMENTS
2017 ASPA comments to PBGC
Liability on Liquidation ERISA 4225
Geltman case
PBGC Opinion 93-3
Arbitration
Mark Trapp article
Litigation
Successor liability for asset purchaser: Tsareff v ManWeb Services, Inc. (7th Cir. 2015) (Paul Weiss)
Successor liability based on customer (not workforce) continuity (9th Cir. Michael's Floor Covering)
Are withdrawal liability payments and unpaid contributions Plan assets?
Unpaid withdrawal liability not a plan asset
: CARPENTERS PENSION TRUST FUND FOR NORTHERN
C
ALIFORNIA v. MOXLEY MGM
No Personal liability for non-paid plan
contributions, which are not plan assets: Bos v. Board of
Trustees (9th Cir.)
Personal liability for non-paid contributions
which are plan assets:
Bricklayers v. Moulton Masonry &
Co
nstruction
Seventh Circuit finds 100% ownership due to voting control
First circuit confirms employer obligations to contribute 412 amount
Proskauer analysis of emerging trend to find individuals liable.