Multiemployer pension funding has reached record levels—but contractors need to understand what “100% funded” really means.
106% aggregate funding is very good news for the multiemployer pension system. It is not a declaration that withdrawal liability has disappeared.
For a contractor, the important question is not simply: “Is my pension fund 100% funded?” It is: “Does my pension fund currently have unfunded vested benefits for withdrawal-liability purposes, what amount is allocated to my company, and would what I am planning to do constitute a withdrawal?”
Those are very different questions—and contractors should know the answers before making decisions that could create significant financial liability. Click here for more information.



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