Facing a changing economic environment and new developments in ERISA including the passage of the Multiemployer Pension Plan Amendments Act of 1980 and Pension Protection Act of 2006, it has become increasingly common for employers to withdraw from underfunded pension plans. Our attorneys assist employee benefit plans in determining whether there has been a complete or partial withdrawal, advising on the special withdrawal liability rules for certain industries, drafting responses to requests for review, litigating the case through discovery, depositions, and arbitration, and collecting delinquencies.