On July 7, 2026, the U.S. Court of Appeals for the D.C. Circuit decided Trustees of the IAM National Pension Fund v. M&K Employee Solutions, LLC, addressing single-employer status, withdrawal liability calculations, post-termination trust amendments, and individual liability for pension obligations under the Employee Retirement Income Security Act of 1974 (ERISA) and the Multiemployer Pension Plan Amendments Act of 1980 (MPPAA).
Quick Hits
The D.C. Circuit’s July 2026 ruling in Trustees of the IAM National Pension Fund v. M&K Employee Solutions affirmed most of an $11.4 million withdrawal liability judgment against affiliated employee-leasing entities while reversing a $1.6 million delinquent contributions judgment because the pension fund failed to establish the full four-factor single-employer test beyond common ownership.
Business owners participating in multiemployer pension plans face potential personal liability under the MPPAA’s controlled group provisions, though… Read the complete article here...
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