When an employer has an obligation to contribute to a multiemployer pension fund, and the fund is underfunded (a deficit between assets and future projected payout obligations), an employer who ceases ...

The plaintiffs allege Hilton is not using an elapsed time method dictated by a prior court decision. Former participants and a beneficiary of a former participant in the Hilton Hotels Retirement Plan ...

State and local public sector employee pensions are widely known to be underfunded, but pension financial reports do not reveal the true extent of funding shortfalls. Pension accounting methods assume ...