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
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PBGC Advisory Opinion
What is a Trade or Business and Why Does it Matter – Part 2
By Stinson LLP on
I blogged earlier in the year about a decision in which a district court 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. In that case, the court noted that to be a trade or business the …