Assessment of Special Rules Exempting Employers Withdrawing From Multiemployer Pension Plans From Withdrawal Liability

In response to a requirement of the Multiemployer Pension Plan Amendments Act, GAO studied the effect of special rules which apply to employers withdrawing from multiemployer pension plans in the construction, trucking, and entertainment industries. GAO also assessed the criteria for granting or denying requests for special withdrawal liability exemptions to plans in other industries.