{"ID":63791,"name":"M \u0026 K Employee Solutions, LLC v. Trustees of the IAM National Pension Fund","href":"https:\/\/api.oyez.org\/cases\/2025\/23-1209","view_count":0,"docket_number":"23-1209 ","additional_docket_numbers":null,"manner_of_jurisdiction":"Writ of \u003Ci\u003Ecertiorari\u003C\/i\u003E","first_party":"M \u0026 K Employee Solutions, LLC","second_party":"Trustees of the IAM National Pension Fund","timeline":[{"event":"Granted","dates":[1751259600],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/55684"},{"event":"Argued","dates":[1768888800],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/55773"},{"event":"Decided","dates":[1779339600],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/55832"}],"lower_court":{"ID":16,"name":"United States Court of Appeals for the District of Columbia Circuit","href":"https:\/\/api.oyez.org\/taxonomy\/term\/16"},"facts_of_the_case":"\u003Cp\u003EM\u0026amp;K Employee Solutions operated three facilities that participated in the IAM National Pension Fund, a retirement plan jointly funded by multiple employers whose workers were represented by the International Association of Machinists union. In late 2017, the Fund\u2019s actuary valued the plan\u2019s unfunded obligations at about $448 million. Shortly after, in January 2018, the actuary met with the Fund\u2019s trustees and decided to change key financial assumptions used to calculate how much departing employers owed the Fund. Most importantly, they lowered the assumed investment return rate from 7.5% to 6.5%, a change that would significantly increase the bills for employers leaving the plan.\u003C\/p\u003E\n\u003Cp\u003EM\u0026amp;K had already begun pulling out of the Fund when two of its facilities stopped participating in 2017. When M\u0026amp;K completely withdrew in 2018, the Fund calculated what M\u0026amp;K owed based on financial data from December 31, 2017, but used the new assumptions adopted in January 2018. This resulted in a withdrawal liability bill of over $6 million. Ohio Magnetics, another company in the Fund, faced a similar situation when it withdrew in mid-2018 and received a bill for about $447,000 calculated the same way.\u003C\/p\u003E\n\u003Cp\u003EBoth companies challenged their bills through arbitration and won, with arbitrators ruling the Fund could not use assumptions created after the December 31, 2017 measurement date. The Fund then sued in the U.S. District Court for the District of Columbia to overturn these arbitration decisions. The district court sided with the Fund, ruling that actuaries could adopt new assumptions after the measurement date as long as they were based on information available at that time. The court remanded the cases to the arbitrators for reconsideration. Both employers appealed to the U.S. Court of Appeals for the D.C. Circuit.\u003C\/p\u003E\n","question":"\u003Cp\u003EWhen a pension plan calculates how much a departing employer owes \u201cas of the end of the plan year,\u201d must the plan use the financial assumptions it had already adopted by that date, or can it use new assumptions created after that date if they are based on information that was available at year-end?\u003C\/p\u003E\n","conclusion":"\u003Cp\u003EUnder the Employee Retirement Income Security Act (ERISA), pension plans may calculate an employer\u0027s withdrawal liability \u2014 the payment owed when a company stops participating in an underfunded multiemployer pension plan \u2014 using actuarial assumptions selected after the statutory measurement date (the last day of the plan year before the employer\u0027s withdrawal). Justice Ketanji Brown Jackson authored the unanimous opinion of the Court.\u003C\/p\u003E\n\u003Cp\u003EERISA\u0027s Section 1391 requires that withdrawal liability be calculated based on the plan\u0027s unfunded vested benefits (UVBs \u2014 the gap between what a pension plan owes workers and what it actually has) \u0022as of\u0022 the measurement date. The phrase \u0022as of\u0022 fixes the reference point for hard factual inputs, like the number of plan participants and the value of plan assets, to that date. But actuarial assumptions \u2014 such as discount rates, which are interest rates used to convert future benefit payments into present-day dollar values \u2014 are not observable facts about the plan. They are predictive tools that actuaries select for the purpose of performing a specific calculation. Because they function as calculation tools rather than factual data, the \u0022as of\u0022 requirement does not freeze them to the measurement date.\u003C\/p\u003E\n\u003Cp\u003ESection 1393, which directly governs the selection of actuarial assumptions, imposes no deadline for choosing those assumptions and requires only that they be \u0022reasonable\u0022 and reflect the actuary\u0027s \u0022best estimate of anticipated experience under the plan.\u0022 Courts do not read deadlines into statutes that contain none, especially when Congress imposed timing limits on actuarial assumptions elsewhere in ERISA (\u00a71399) but chose not to do so in \u00a71393 \u2014 a deliberate omission. Locking actuaries into assumptions chosen before the measurement date could actually force them to use outdated data, since current market and plan-performance information may not be available until after that date, directly undermining the \u0022best estimate\u0022 standard Congress mandated. Employers\u0027 concerns about potential manipulation are addressed by ERISA\u0027s existing requirement that assumptions be reasonable and by employers\u0027 right to challenge unreasonable assumptions through arbitration \u2014 not by reading additional restrictions into the statute.\u003C\/p\u003E\n","advocates":[{"advocate":{"ID":63874,"name":"Michael E. Kenneally, Jr.","href":"https:\/\/api.oyez.org\/people\/michael_e_kenneally_jr","view_count":0,"last_name":"Kenneally","roles":null,"thumbnail":null,"length_of_service":0,"identifier":"michael_e_kenneally_jr_"},"advocate_description":"for the Petitioners","href":"https:\/\/api.oyez.org\/case_advocate\/case_advocate\/23858"},{"advocate":{"ID":63875,"name":"John E. 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