D.C. Circuit Ruling Offers Key Lessons for Employers on Multiemployer Pension Liability
Quick Hits The D.C. Circuit’s July 2026 ruling in Trustees of the IAM National Pension Fund v. M&K Employee Solutions affirmed most of an $11.4 million withdrawal liability judgment against affiliated employee-leasing entities while reversing a $1.6 million delinquent contributions judgment because the pension fund failed to establish the full four-factor single-employer test beyond common ownership. Business owners participating in multiemployer pension plans face potential personal liability under the MPPAA’s…

