Threat of Federal Tax Liens Looms Over PBGC 4062(e) Downsizing Liability Cases
May 28, 2014—CLENT ALERT: In recent years, many employers who have downsized or sold businesses have faced a PBGC demand for liability under ERISA Section 4062(e). The demand is typically for a portion—or in some cases all—of the full liability that would be incurred if the employer’s pension plan terminated, even though the plan remains ongoing
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