( May 21, 2026, 12:33 PM EDT) -- WASHINGTON, D.C. — Taking the position supported by multiemployer plans and amicus curiae the U.S. government and opposed by the withdrawing employers, the U.S. Supreme Court on May 21 affirmed a ruling that the actuarial assumptions used to calculate liability for withdrawing from a multiemployer pension plan do not have to be made by the “measurement date,” which is the end of the plan year before the withdrawal....