Multiemployer Pension Plans

Multiemployer plans’ funding, financial reporting, financial risks, and plan design.

Pension Practice Council and Multiemployer Subcommittee comment letter to the IRS and Treasury regarding the Request for Information on Suspensions of Benefits under the Multiemployer Pension Reform Act of 2014 (MPRA).  (April 7, 2015)

Pension Practice Council and Multiemployer Subcommittee comment letter to the Pension Benefit Guarantee Corporation regarding the Request for Information on Partitions and Facilitated Mergers under the Multiemployer Pension Reform Act of 2014 (MPRA). (April 6, 2015)

Letter to congressional leaders regarding the sunset of certain multiemployer provisions in the Pension Protection Act of 2006 that will expire at the end of 2014. (March 31, 2014)

Intersector Group report to the Pension Practice Council containing notes from its March 2013 meeting with the Treasury Department and Internal Revenue Service. (December 20, 2013)

Intersector Group report to the Pension Practice Council containing notes from its September 2013 meeting with the Treasury Department and Internal Revenue Service. (December 20, 2013)

Intersector Group report to the Pension Practice Council containing notes from its March 2013 meeting with the Pension Benefit Guaranty Corporation. (December 20, 2013)

Intersector Group report to the Pension Practice Council containing notes from its September 2013 meeting with the Pension Benefit Guaranty Corporation. (December 20, 2013)

Pension Practice Council issue brief that examines the different measurements of the obligations of defined-benefit pension plans and discusses two common measurements for these plans: solvency value and budget value. (November 21, 2013)

Multiemployer Plans Subcommittee letter to the Pension Benefit Guaranty Corporation (PBGC) with proposed modifications to the multiemployer pension plan provisions of the Pension Protection Act (PPA). (October 26, 2011)

Miss this 90-minute interactive webinar on Jan. 27 or just want a copy of the recorded presentation? You can order a CD of the presentation slides and the recorded audiocast - including the question and answer section - at a discounted rate. Webinar presenters discussed several aspects of the IRS Notice 2010-83 relating to funding relief for multiemployer plans under the PRA. Order your copy today! (February 7, 2011)

Multiemployer Pension Plans Subcommittee comments to the Financial Accounting Standards Board regarding proposed updates to disclosures required for employers that participate in multiemployer plans (November 1, 2010)

Multiemployer Plans Task Force letter to Moody's Investors Service commenting on a proposed rating methodology for companies with multiemployer defined benefit (DB) pension plans. (March 6, 2006)

Multiemployer Plans Task Force letter to the Internal Revenue Service (IRS) expressing concerns about the IRS position on crediting contributions for multiemployer pension plans. (March 22, 2005)

Multiemployer Plans Task Force comment letter to the Department of Labor regarding proposed regulations for the annual funding notice for multiemployer pension plans. (March 7, 2005)

Multiemployer Plans Task Force letter to the International Accounting Standards Board (IASB) commenting on a draft interpretation concerning financial reporting for multiemployer plans. (July 9, 2004)

Pension Practice Council comment letter to staff on the Senate Health, Education, Labor and Pensions (HELP) Committee regarding the multiemployer provisions of H.R. 3108. (March 4, 2004)