M & K Employee Solutions, LLC, et al., Petitioners v. Trustees of the IAM National Pension Fund
This case was about withdrawal liability, money an employer may owe after leaving a multiemployer pension plan. The dispute concerned how the IAM National Pension Fund calculated that amount under federal pension law. The key issue was whether calculations must use actuarial assumptions accepted at year's end or later-adopted assumptions. The Court's full reasoning is not yet available. The case was argued on January 20, 2026, after the Court agreed to review it. This matters because withdrawal liability can depend on predictions about future assets, liabilities, and interest rates. The answer could affect how much withdrawing employers must pay pension funds.
- Majority author
- KJ
- Primary opinion
- Opinion of the Court - KJ