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Internal Revenue Code (IRC) Pensions Supreme Court of the United States

Proskauer - Employee Benefits & Executive...

Sixth Circuit Adopts IRS Standard to Determine Whether Activity Constitutes “Trade or Business” for Withdrawal Liability Purposes

Under 29 U.S.C. § 1301(b)(1), all “trades or businesses” under common control with an employer that has withdrawn from a multiemployer pension plan are jointly and severally liable for the employer’s withdrawal liability. ...more

Miles & Stockbridge P.C.

Supreme Court Clarifies Limits to ERISA Church Plan Exemption

On March 27, 2017, the then 8 Supreme Court Justices heard oral arguments for three consolidated cases regarding the outer bounds of the “church plan” exception under the Employee Retirement Income Security Act of 1974...more

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