Multiemployer Pension Plans: Multiple Risks
Underfunding can create liabilities — including increased contribution obligations under the Pension Protection Act (“PPA”) and withdrawal liability under the Multiemployer Pension Plan Amendments (“MPPAA”). These liabilities can be both unanticipated and catastrophic. Thus, the need for an action plan has never been greater.
A Post-Armageddon Assessment of Funding in Multiemployer...
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