I blogged last year (here and here) about a couple of decisions in which courts concluded that various related companies were part of a controlled group of trades or businesses and therefore liable for the withdrawal liability of one of the companies. As I mentioned in earlier blogs, the courts have noted that
Understanding Employee Benefits and key developments in the employee benefits field and items of interest to our clients. MORE
What is a Trade or Business and Why Does It Matter?
If an employer withdraws from a multiemployer plan and is assessed withdrawal liability, all members of the employer’s controlled group are liable for that assessment. The controlled group rules look at the extent of common ownership among various trades or businesses, whether or not incorporated. The determination of controlled group status can be complicated and …