Multiemployer Plans

ABA subcommittee reports
Withdrawal liability ABA 2009
Withdrawal liability ABA 2010
Withdrawal liability ABA 2011
Withdrawal liability ABA 2012
Withdrawal liability ABA 2013
Withdrawal liability ABA 2017


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 (FoxRothschild 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-56
Preservation of Access to Care funding relief (Prudential analysis)

TWO POOL ARRANGEMENTS
2017 PBGC comments to ABA
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
CALIFORNIA 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 &
Construction

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.