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Withdrawal Liability to Multi-Employer Pension Plans Under ERISA

This paper is intended as a general guide to the withdrawal liability provisions of ERISA, which were added in 1980 by the Multi-Employer Pension Plan Amendments Act (“MPPAA”) for practitioners and executives. It discusses the MPPAA’s background and the operation of its major provisions, with some emphasis on litigation procedures. Of necessity, however, it does not cover all of the MPPAA’s numerous technical provisions in detail. For additional information, the reader should consult Employee Benefits Law Chapter 17 (BNA, 2d ed.).

Withdrawal Liability to Multi-Employer Pension Plans Under ERISA

This paper was included in the meeting materials for the 19th Annual National Institute on ERISA Litigation, presented by the American Bar Association's Joint Committee on Employee Benefits.
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