Metz v. IAM National Pension Fund

·2020

What the Court Decided

The Second Circuit held that a pension plan actuary could not change actuarial assumptions after the statutory measurement date when calculating withdrawal liability.

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Cited In

M & K Employee Solutions v. Trustees of the IAM National Pension Fund

2025 Term · 23-1209

The Second Circuit decision that created the timing rule at the center of this case, holding that actuarial assumptions must be selected before the measurement date. The respondent and government argue it should be abrogated.