Critical Challenges Facing Pension Withdrawal Liability (OnDemand Webinar)

$209.00

SKU: 406120EAU

Description

Understand the nature of withdrawal liability and how to best analyze the risk.Contributing to a multiemployer pension plan can, in some circumstances, have farreaching effects for an employer, one of which is resulting in substantial withdrawal liability payments because many plans are underfunded. Frequently, employers enter into these arrangements without fully understanding the consequences, or the strategies that may be employed to mitigate potential withdrawal liability. This topic will help employers understand the nature of withdrawal liability, how to best analyze the risk of withdrawal liability, and how to reduce exposure to withdrawal liability. You will come away with an understanding of successor liability in transactions, as well as controlled group liability, which makes trades or businesses under common control jointly and severally responsible for withdrawal liability. Additionally, the information will outline specific strategies available when employers are preparing to withdraw or are in the need to resolve a dispute with a fund. This material is critical for any employer that contributes to a multiemployer fund.

Date: 2020-03-26 Start Time: End Time:

Learning Objectives

Overview of Multiemployer Plans
• Brief History of Multiemployer Plans
• Basics of Withdrawal Liability
• Industry-Specific Rules
• Complete Withdrawals and Partial Withdrawals

Controlled Group Rules
• Background on Controlled Groups
• Definition of Trade or Business

Corporate Transactions and Strategies
• Stock Sales
• Asset Sales
• Business Reorganizations
• Expansion of Successor Liability Doctrine
• Strategies to Identify and Avoid Withdrawal Liability in Transactions

Considerations When Preparing to Withdraw
• Information Available From Fund
• 20-Year Cap
• Determination of Withdrawal
• Review of Contribution History
• Submitting Request for Review

Resolving Disputes
• Arbitration Provisions and Rules
• Appeal of Arbitration
• Settlement Strategies

No Credit Available

Eric W. Gregory-Dickinson Wright PLLC