On February 6, 2019, the Pension Benefit Guaranty Corporation ("PBGC") issued a proposed rule that impacts how multiemployer pension plans in endangered or critical status calculate withdrawal ...

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For qualified retirement plans with a start date after July 1, 1986 and before Nov. 19, 1996, the taxpayer could have chosen to use either the simplified method or the general rule for determining the ...

The Pension Benefit Guaranty Corporation (“PBGC”) issued a final rule on January 7, 2021 that impacts the calculation of withdrawal liability by multiemployer pension plans in endangered or critical ...