Ep. 47 - M & K Employee Solutions v Trustees of IAM Nat. Pension: ERISA And Withdrawal Liability
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Ep. 47 - M & K Employee Solutions v Trustees of IAM Nat. Pension: ERISA And Withdrawal Liability
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In episode 47 of the Supreme Court Opinions read podcast, we read the Supreme Court's opinion in M & K Employee Solutions v Trustees of IAM Nat. Pension. Under the Employee Retirement Income Security Act of 1974, employers who withdraw from a multiemployer pension plan must pay their share of the plan's unfunded vested benefits (UVBs) as of the last day of the plan year preceeding their withdrawal (the measurement date). At issue in this case, whether the assumptions actuaries use to calculate the value of UVBs must be selected by the measurement date or can be selected after.
Link to read the opinion: https://www.supremecourt.gov/opinions/25pdf/23-1209_i3kn.pdf
Linktree: https://linktr.ee/supremecourtopinionsread
0:00 Introduction/Syllabus
6:45 Justice Jackson, for the Court
26:06 Opinions of the host