M & K Employee Solutions, Inc. v. Trustees of IAM Nat. Pension

Decided May 21, 2026. Ketanji Brown Jackson delivered the opinion of the Court.

Docket 23-1209 · 608 U.S. ___ (2026)

The provisions of ERISA governing the calculation of withdrawal liability from an underfunded Multiemployer Pension Plan— i.e., the withdrawing employer’s share of the plan’s unfunded vested benefits—do not require that actuarial assumptions underlying the calculation be selected on or before the statutory measurement date. 29 U. S. C. §§1391, 1393.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

Read the official opinion (PDF, supremecourt.gov) (opens primary source in a new tab)

Ketanji Brown Jackson’s profile · All opinions since October Term 2017 · The Supreme Court

Source: Supreme Court of the United States, slip opinions (2026). Data last verified 2026-07-02. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).