Episode Appearances
Supreme Court Oral Arguments · Jan 20, 2026
[23-1209] M & K Employee Solutions, LLC v. Trustees of the IAM National Pension Fund
“Counsel for respondents; argued 'as of' language permits post-measurement-date assumption selection consistent with actuarial practice”
ERISA Section 1391 Withdrawal Liability Timing RulesActuarial Assumptions and Discount Rate SelectionPension Plan Unfunded Vested Benefits Calculations
View Analysis
U.S. Supreme Court Oral Arguments · Jan 20, 2026
M & K Employee Solutions, LLC v. Trustees of the IAM National Pension Fund
“Counsel for respondent pension fund; argued 'as of' language permits retrospective assumption selection within reasonable timeframe”
ERISA Section 1391 Withdrawal Liability Timing RulesActuarial Assumptions and Valuation DatesMultiemployer Pension Plan Funding
View Analysis