Tag Archives: Withdrawal Liability

Investment Plus Partnership-in-Fact = Withdrawal Liability

Previously, we wrote about the First Circuit decision that a private equity fund constituted a “trade or business” under ERISA as amended by the Multiemployer Pension Plan Amendments Act (“MPPAA”). That dry description is actually very significant since it would […]

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Piercing the Veil: Private Equity Fund Found to be “Trade or Business” Under MPPAA

On July 24, 2013, in a case of first impression (Sun Capital Partners III LP vs. New England Teamsters & Trucking Indus. Pension Fund, No.12-2312), the First Circuit held that a private equity fund was a “trade or business” under […]

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Multiemployer Withdrawal Liability “Insurance”

In a recent decision, the Sixth Circuit Court of Appeals upheld an indemnification of multiemployer plan withdrawal liability in an collective bargaining agreement. In the case, the employer and labor union had bargained that the union would indemnify the employer […]

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