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National Education Association Retirement Plan Gets Schooled On Withdrawal Liability Interest Rate Assumptions

Seyfarth Synopsis: Another court has found that actuaries who set discount rates for withdrawal liability purposes that are not based upon their “best estimate of anticipated experience” for investments under the plan—in...more

Special Financial Assistance Is Good News For Fund Participating Employers, But Is Not A Free Exit Pass

Seyfarth Synopsis: The billions of taxpayer dollars now flowing out to financially troubled multiemployer plans is good news for those plans, their contributing employers, and plan participants. That said, it is not a “get...more

How to Minimize Judicial Review of ERISA Fiduciary Decisions

Seyfarth Synopsis:  The courts have stated that their review of fiduciary decisions is both exacting and deferential.  A recent decision from the Court of Appeals for the Seventh Circuit offers help to ERISA benefit...more

ERISA University Excessive Fee Cases Take Another Hit

Seyfarth Synopsis: Excessive fee complaint dismissed because the diverse selection of funds available to plan participants negates any claim that Defendants breached their duties of prudence simply because cheaper funds were...more

PPA Trumps Just Born’s NLRA Right To Unilaterally Implement Pension Proposal

Seyfarth Synopsis: While an employer can bargain to impasse and exit a critical status multiemployer pension fund, under the Pension Protection Act it cannot bargain to impasse and implement a proposal that would have it...more

Surprise!: Decertification Does Not End Employer Contribution Obligations to the Multiemployer Funds

Seyfarth Synopsis: Seventh Circuit finds employer still obligated to contribute to benefit funds for the life of the CBA even though the employees decertified the union. Employers often assume that when their...more

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