M & K Employee Solutions, Inc. v. Trustees of IAM Nat. Pension · ¶32

Section 1391 lays out the various methods that plans can use to calculate withdrawal liability. It does not mention actuarial assumptions at all. Nevertheless, petitioners ask us to identify a deadline for the selection of assumptions from § 1391's directive that withdrawal liability be calculated based on the plan's UVBs “as of” the measurement date. See, e. g., §1391(b)(2)(E)(i). But the “as of” language sets no such deadline.

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