Division II · Retirement Plans
Part 10. Multiemployer Plans and Withdrawal Liability
This Part covers multiemployer (Taft-Hartley) plan matters, primarily employer-side: ERISA §§4201–4225 withdrawal liability (complete/partial, industry exemptions, calculation and §4213 assumptions, the §4219/§4221 review-and-arbitration process, §4225 caps, mass withdrawal), controlled-group/successor/evade-or-avoid liability, §4204 asset-sale structuring, zone status and FIP/RP schedules, MPRA, ARPA special financial assistance, plan insolvency and the multiemployer guarantee/premiums, §515 delinquent contributions and audits, and LMRA §302(c)(5) governance and employer-trustee counseling.
Chapters
Chapter 1. Multiemployer Withdrawal Liability (ERISA §§4201–4225)
This chapter, written from the employer/contributing-sponsor side, covers the MPPAA withdrawal-liability regime: complete and partial withdrawal, the industry exemptions, calculation and the actuarial-assumptions fight (including M&K Employee Solutions, U.S. May 21, 2026), notice/payment mechanics, the mandatory review-and-arbitration process, controlled-group and successor liability, and the M&A overlay including §4204.
Law stated as of October 3, 2026
Chapter 2. Multiemployer Funding, Zone Status, MPRA, and Special Financial Assistance
This chapter is written from the employer/contributing-sponsor side — the focus is what a plan's funded condition does to a contributing employer (surcharges, required increases, restrictions, insolvency, and the SFA conditions that reshape withdrawal liability).
Law stated as of October 3, 2026
Chapter 3. Taft-Hartley Governance and §515 Delinquent Contributions
This chapter is written primarily for contributing employers and employer-appointed trustees of multiemployer (Taft-Hartley) plans: the LMRA §302(c)(5) structural rules, trustee status and duties, the plan-document architecture, ERISA §515 delinquent-contribution exposure and its narrow defenses, payroll audits, and the collection remedies.
Law stated as of October 3, 2026
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