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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.

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Critical Challenges Facing Pension Withdrawal Liability: Overview of Multiemployer Plans

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Critical Challenges Facing Pension Withdrawal Liability: Overview of Multiemployer Plans

Faculty

Eric W. Gregory

Eric W. Gregory

Dickinson Wright PLLC

  • Attorney in the Troy, Michigan office of Dickinson Wright PLLC
  • Practice emphasizes all aspects of employee benefits and executive compensation law, including qualified retirement plans, welfare plans, and nonqualified compensation programs
  • Regularly provides strategic advice and analysis on approaches for employers obligated to contribute to multiemployer pension funds to mitigate withdrawal liability risk
  • Conducts regular seminars and workshops on numerous employee benefits issues such as pension and withdrawal lability risk during mergers and acquisitions, avoiding litigation risk for sponsors of retirement plans, and employer fiduciary duties under ERISA
  • Written 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 Avoiding Payroll Tax Traps for Foreign Employees
  • 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
  • Best Lawyers in America, Employee Benefits (ERISA) Law, 2020; Michigan Super Lawyers "Rising Star," 2016 – Present; Michigan Lawyers Weekly, Up & Coming Lawyers, Class of 2017; Business Magazine Top Lawyer, Employee Benefits Law, 2016 – Present
  • LL.M. degree in taxation, Georgetown University Law Center; J.D. degree, Wayne State University; B.A. degree in political theory and constitutional democracy, Michigan State University, James Madison College; certificate in employee benefits law
  • Can be contacted at 248-433-7669 or [email protected]
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Critical Challenges Facing Pension Withdrawal Liability: Overview of Multiemployer Plans

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