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 held that under the Employee Retirement Income Security Act (ERISA), pension plans may calculate an employer's withdrawal liability using actuarial assumptions selected after the statutory measurement date (the last day of the plan year before the employer's withdrawal).