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Multiemployer Pension Plan Withdrawal: An In-Depth Examination

Strategies for Minimizing Liability and Challenging Assessments

Recording of a 90-minute premium CLE video webinar with Q&A

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Conducted on Tuesday, May 2, 2023

Recorded event now available

or call 1-800-926-7926

This CLE course will provide counsel to employers that contribute to multiemployer pension plans with an in-depth examination of several recent trends related to multiemployer plan withdrawal liability. The panel will discuss the recent court rulings, tips for handling withdrawal liability issues in corporate transactions, and developments related to recent legislation and associated rule-making under the American Rescue Plan and its associated Special Financial Assistance Program.


Employers that contribute to underfunded multiemployer pension plans face significant assessments if they withdraw from such plans. Further, corporate transactions--mergers and acquisitions, joint ventures, and facility closures--can all result in triggering a partial or complete withdrawal liability assessment. Adding to that risk, under ERISA, each controlled group member is jointly and severally responsible for withdrawal liability.

Recent developments in withdrawal liability legislation and litigation can instruct employers and their counsel, and can serve to clarify employer and plan liabilities, as well as the propriety of certain methodologies that plans have historically used to calculate employer liabilities.

Listen as our authoritative panel shares their experiences with multiemployer pension plans and explains how these recent developments can impact liability and litigation strategy for contributing employers.



  1. Overview of multiemployer pension plans
  2. Partial and complete withdrawals
  3. Controlled group and successor liability
  4. Developing litigation issues
  5. Collective bargaining strategies
  6. Arbitration and settlement approaches


The panel will review these and other key issues:

  • How can employers obtain information about their multiemployer fund exposure and analyze these liabilities?
  • How can employers address wages and other conditions of employment in the context of potential pension liabilities?
  • How do businesses consider withdrawal liability in the context of an anticipated corporate transaction?
  • How can employers assess and deal with potential withdrawal liability exposure in the short and long term?


Congiu, Michael
Michael G. Congiu

Littler Mendelson

Mr. Congiu's practice focuses on ERISA and benefit plan litigation, international employment law, leaves of...  |  Read More

Spangler, Patrick
Patrick W. Spangler

Vedder Price

Mr. Spangler works with in-house counsel and management to provide advice related to litigation, major business...  |  Read More

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