Withdrawal Liability Assessments by Multiemployer Pension Plans

Summary

This practice note discusses withdrawal liability under the Employee Retirement Income Security Act (ERISA), as amended by the Multiemployer Pension Plan Amendments Act (MPPAA). The practice note discusses the procedural requirements for responding to withdrawal liability assessments and the mechanism for challenging such assessments. ERISA §§ 4201–4225 (29 U.S.C. §§ 1381–1405).