Pensions Timing flexibility confirmed: SCOTUS clarifies actuarial assumptions for withdrawal liability Opinion confirms withdrawal liability remains a fluid, actuarial assessment that may shift after employers exit pension plans iStock.com/Becky Wright Image Seong Kim Partner, Seyfarth Shaw Image Takai Gillam Associate, Seyfarth Shaw Monday 01 June 2026 The US Supreme Court’s decision in M & K Employee Solutions v Trustees of Get AccessContinue reading International Employment LawyerAlready have access? Login now Email Enter your email address. Password Enter the password that accompanies your email address. Reset your passwordLog in Need access? Find out how to enjoy unlimited accessGet access You might also like... Executive Compensation SCOTUS clarifies overtime pay for highly paid executives Disputes SCOTUS says unions can be sued for property damage Unions Why SCOTUS rejected a union’s right to access private property Whistleblowing What SCOTUS’s “retaliatory intent” ruling means for employers