In International Painters and Allied Trades Industry Pension Fund v. Florida Glass of Tampa Bay, Inc., 2026 WL 191344 (4th Cir. Jan. 26, 2026, No. 25-1312), the Fourth Circuit held that the “contingent” proof of claim a multiemployer pension plan filed in a contributing employer’s bankruptcy did not constitute a “notice and demand” triggering
Ninth Circuit Deepens Circuit Split Over Whether Delinquent Contributions Are Plan Assets
By Neil V. Shah on
The Ninth Circuit held that employer contributions due to a Taft Hartley fund are not plan assets until they are actually paid to the fund, irrespective of whether the plan document defines plan assets to include unpaid employer contributions. As a result, a fund could not hold a contributing employer’s owner and treasurer personally liable…