M & K Employee Solutions, Inc. v. Trustees of IAM Nat. Pension · ¶18

Section 1391 specifes the methods that plans may use to calculate withdrawal liability. The common feature of each method is the requirement that withdrawal liability be calculated based on the plan's UVBs “as of” the last day of the plan year preceding the employer's withdrawal—the measurement date. See §§ 1391(b)(2)(E)(i), (c)(2)(C)(i), (3)(A), (4)(A); Milwaukee Brewery, 513 U. S., at 417–418.

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