Multiemployer Pension Reform Act of 2014 Contributions for Withdrawal Liability
By Nina Lantz
23 March 2015
The Multiemployer Pension Reform Act of 2014 (MPRA) changes how certain employer contributions are handled when calculating withdrawal liability payment amounts. Plan administrators should review their systems and procedures regarding invoicing employees and/or retaining employer contributions so they can isolate certain contribution amounts excluded when calculating withdrawal liability.
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Multiemployer Pension Reform Act of 2014 Contributions for Withdrawal Liability
The Multiemployer Pension Reform Act of 2014, included in the Consolidated and Further Continuing Appropriations Act of 2015 signed by President Obama at the end of last year, affects multiemployer defined benefit pension plans.
Nina Lantz