Federal Tax

Multiemployer Plans — Special Rules (Portfolio 359)

  • This Portfolio examines the laws applicable to multiemployer retirement plans, including funding and withdrawal liability rules, collective-bargaining issues, and tax issues.


Tax Management Portfolio, Multiemployer Plans — Special Rules, No. 359, examines the provisions of ERISA and the Code applicable to multiemployer defined benefit pension plans, including the plan qualification, funding and withdrawal liability rules imposed upon such plans, and the special rules for plans in endangered or critical status enacted by the Pension Protection Act of 2006. The Portfolio also examines collective-bargaining, fiduciary, tax and administrative issues that are unique to multiemployer pension plans.

Table of Contents

I. Introduction
II. Withdrawal Liability from Multiemployer Defined Benefit Pension Plans
III. Termination of Multiemployer Plans; PBGC Loans; and Benefit Guarantees
IV. Administration of Multiemployer Pension Plans
V. Reorganization Status of Multiemployer Defined Benefit Plans
VI. Employer and Union Rights and Responsibilities
VII. Alternative to Defined Benefit Liabilities

Michael Kushner
Partner (deceased)
Locke Lord LLP
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