M & K Employee Solutions, Inc. v. Trustees of IAM Nat. Pension · ¶46

First, petitioners contend that the statute contains a broad antiretroactivity principle. They point to a different section of ERISA, § 1394, for support. This section prohibits plans from applying any new “plan rule or amendment” to an employer's withdrawal liability if the rule or amendment is adopted after the employer withdraws. § 1394(a).

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