White Paper

5 Pages
  • 5 Pages

Critical Challenges Facing Pension Withdrawal Liability: Overview of Multiemployer Plans


Review a brief history and background on multiemployer plans.

Most discussions of employee benefits issues have a starting point in 1974, with the passage of the most significant overhaul of the private pension system: the Employee Retirement Income Security Act of 1974, or better known as ERISA. The history of multiemployer plans, however, begins significantly earlier with the Taft‐Hartley Act of 1947, which was the first major revision of New Deal labor law passed by a post‐war Congress. This white paper reviews the history and background on multiemployer plans and discusses the growth in popularity of multiemployer plans.



Eric W. Gregory

Eric W. Gregory

Dickinson Wright PLLC

  • Attorney in the Troy, Michigan office of Dickinson Wright
  • Practice emphasizes all aspects of employee benefits and executive compensation law, including qualified retirement plans, welfare plans, and nonqualified compensation programs
  • Conducts regular seminars and workshops on numerous employee benefits issues such as ERISA compliance and best practices, avoiding litigation risk for sponsors of retirement plans, and employer fiduciary duties under ERISA
  • Author of several publications related to employee benefits such as Surviving an IRS or DOL Retirement Plan Audit: Failing to Prepare is Preparing to Fail, Here Comes the Department of Labor: Retirement Plan Audits Begin for Code Section 401(a)(9) Compliance, and Missing Participants Policy and Procedure
  • Awards include Up and Coming Lawyer, Chambers USA 2020 – present; Best Lawyers in America, Employee Benefits (ERISA) Law, 2023; Michigan Super Lawyers Rising Star, 2016 – present; Michigan Lawyers Weekly, Up & Coming Lawyers, Class of 2017; DBusiness Magazine Top Lawyer, Employee Benefits Law, 2016 – present
  • Past chair of State Bar of Michigan Taxation Section’s Employee Benefits Committee and past chair of Oakland County Bar Association Employee Benefits Committee
  • Taxation Council Member, State Bar of Michigan Taxation Section
  • LL.M. degree in taxation, certificate in employee benefits law, Georgetown University Law Center; J.D. degree, Wayne State University; B.A. degree in political theory and constitutional democracy, Phi Beta Kappa, Michigan State University, James Madison College
  • Can be contacted at [email protected] or 248-433-7669

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