Transcription of Multi-Employer Pension Plan Withdrawal Liability
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Multi-Employer Pension Plan Withdrawal Liability
\ Richard A. Naegele Attorney at Law Fellow, American College of Employee Benefits Counsel 35765 Chester Road Avon, OH 44011-1262 Main: (440) 695-8000 Direct: (440) 695-8074 Fax: (440) 695-8098 Email: RNaegele@W W eb: Multi-Employer Pension plan Withdrawal Liability by Richard A. Naegele, , Presented at: The Group Annual Meeting February 19 - 22, 2012 San Diego, California BOT Oscpa Seminar\ chapter 11 Multi-Employer Pension plan Withdrawal Liability Table of Contents I. OVERVIEW OF Withdrawal II. DETERMINATION OF WHETHER A Withdrawal HAS A. Complete Withdrawal . ERISA 4203(a).. B. Partial Withdrawal . ERISA C. Special Rules for construction Industry. ERISA 4203(b).. D. Special Rules for Trucking Industry. ERISA 4203(d).. E. Definition of an Employer for Withdrawal Liability Purposes.
Multi-Employer Pension Plan Withdrawal Liability • 11.3 BOT Oscpa Seminar\77204.doc C. Special Rules for Construction Industry. ERISA § 4203(b).
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