M & K Employee Solutions, LLC v. Trustees of the IAM National Pension Fund
M & K Employee Solutions, LLC v. Trustees of the IAM National Pension Fund  
Podcast: U.S. Supreme Court Oral Arguments
Published On: Tue Jan 20 2026
Description: A case in which the Court will decide whether pension plans calculating an employer's withdrawal liability “as of the end of the plan year” must use the financial assumptions that existed at year-end, or whether they can use different assumptions adopted after year-end as long as those assumptions are based on information available at the time.