Forum
U.S. Supreme Court
Case Status
Pending
Docket Number
Term
2025 Term
Lower Court Opinion
Questions Presented
Whether 29 U.S.C. 1391’s instruction to compute withdrawal liability “as of the end of the plan year” requires the plan to base the computation on the actuarial assumptions to which its actuary subscribed at the end of the year, or allows the plan to use different actuarial assumptions that were adopted after the end of the year.
Case Updates
Cert. petition granted
June 30, 2025
Court calls for views of the Solicitor General
October 07, 2024
U.S. Chamber files amicus brief urging Supreme Court to grant review and decide whether multiemployer pension plans can calculate withdrawal liability using different actuarial assumptions than were in place at the end of the previous year
June 12, 2024
Jonathan S. Franklin and Greggory Ossi of Norton Rose Fulbright US LLP served as outside counsel.
Case Documents
- Lower Court Opinion -- IAM National Pension Fund v. M & K Employee Solutions (D.C. Circuit)
- U.S. Chamber Amicus Brief -- M & K Employee Solutions v. IAM National Pension Fund (U.S. Supreme Court)