02Mar
Private Equity Update: 1st Circuit Reverses Imposition of Pension Plan Withdrawal Liability
The Multiemployer Pension Plan Amendments Act of 1980 ("MPPAA") amended the Employee Retirement Income Security Act of 1974 ("ERISA") and the Internal Revenue Code to make "trade[s] or business[es]" that are under "common control"—which has since...
By:
Jones Day
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