M & K Employee Solutions, Inc. v. Trustees of IAM Nat. Pension · ¶28

The D. C. Circuit's decision conficted with a decision of the Second Circuit, which held that MPPs must adopt their interest rate assumptions for withdrawal-liability purposes on or before the measurement date. National Retirement Fund v. Metz Culinary Mgmt., Inc., 946 F. 3d 146, 152 (2020). We granted certiorari to resolve this split over when actuarial assumptions may be selected for purposes of calculating withdrawal liability. 606 U. S. 930, amended 606 U. S. 958 (2025).For the reasons that follow, we now hold that withdrawal liability can be calculated based on actuarial assumptions adopted after the measurement date.

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