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Supreme Court of the United States

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

Proskauer - Employee Benefits & Executive... on 11/26/2024

Under 29 U.S.C. § 1301(b)(1), all “trades or businesses” under common control with an employer that has withdrawn from a multiemployer pension plan are jointly and severally liable for the employer’s withdrawal liability.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

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Internal Revenue Code (IRC) › Withdrawal Liability › Supreme Court of the United States

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

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