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Employee Retirement Income Security Act (ERISA) › CBAs

Proskauer - Employee Benefits & Executive...

“Highest Contribution Rate” Means Highest of Any CBA for ERISA Withdrawal Liability Payments

Proskauer - Employee Benefits & Executive... on

The Third Circuit held that where an employer has been party to multiple collective bargaining agreements (“CBAs”) with a multiemployer fund, an employer’s withdrawal liability should be based on “the single highest...more

Eversheds Sutherland (US) LLP

It's Curtains for Some Lump-Sum Window Programs

Eversheds Sutherland (US) LLP on

On July 9, the Internal Revenue Service (IRS) released Notice 2015-49 to announce it intends to prohibit retirees who are receiving annuity payments from a defined benefit pension plan from electing a lump sum in lieu of the...more

Foley & Lardner LLP

Unlike Diamonds, You Cannot Presume Retiree Medical Benefits Are Forever

Foley & Lardner LLP on

Last week, the United States Supreme Court issued a decision that gives unionized employers in Michigan, Ohio, Tennessee, and Kentucky greater ability to modify medical benefits they provide to retirees pursuant to current...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides M & G Polymers USA, LLC v. Tackett

Faegre Drinker Biddle & Reath LLP on

On January 26, 2015, the U.S. Supreme Court decided M & G Polymers USA, LLC v. Tackett, No. 13-1010, holding that ordinary principles of contract law govern the interpretation of pension and insurance provisions of...more

Proskauer - Employee Benefits & Executive...

Unpaid Employer Contributions as Plan Assets: Expansion Of Liability Under ERISA

Proskauer - Employee Benefits & Executive... on

The Employee Retirement Income Security Act of 1974, as amended (“ERISA”), requires trustees of multiemployer pension and benefit funds to collect contributions required to be made by contributing employers under their...more

Proskauer - Employee Benefits & Executive...

Ninth Circuit Allows Bankruptcy Discharge of ERISA Withdrawal Liability

Proskauer - Employee Benefits & Executive... on

The Ninth Circuit recently held that an employer who failed to pay $170,045 in withdrawal liability could discharge the liability in bankruptcy. Carpenters Pension Trust Fund v. Moxley, No. 11-16133 (9th Cir. August 20,...more

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