The Third Circuit recently held in Laguna Dairy that, under certain circumstances, a settlement agreement over a withdrawal liability dispute can constitute a revised withdrawal liability assessment ...

An employer’s withdrawal from a multiemployer pension plan may be “complete” if it permanently ceases to have an obligation to contribute to the plan, or ...

You spend most of your adult life planning and saving for retirement. Then, when the day comes and you make the call to finally retire, your entire thought process needs to change. Instead of thinking ...