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Our multiemployer pension plan example offers several lessons including this: It is not enough for an employer in a multiemployer pension plan to abide by its contractual obligations. It must closely monitor potential withdrawal liability from year-to-year. (Photo: Shutterstock)

Your client, the ABC Bolt and Washer Company, for decades has manufactured widgets from a plant in New Jersey owned by a real estate limited liability company (LLC) under common ownership. Each and every month, ABC dutifully contributes to a multiemployer defined benefit pension plan (the “MEPP Fund”) for its unionized workforce.


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