M & K Employee Solutions, Inc. v. Trustees of IAM Nat. Pension

Court's summary

The provisions of ERISA governing the calculation of withdrawal liability from an underfunded Multiemployer Pension Plan— i.e., the withdrawing employer’s share of the plan’s unfunded vested benefits—do not require that actuarial assumptions underlying the calculation be selected on or before the statutory measurement date. 29 U. S. C. §§1391, 1393.

From the syllabus prepared by the Reporter of Decisions. Not part of the Court's opinion.