Supreme Court Opinions
Welcome to Supreme Court Opinions. In this episode, you’ll hear the Court’s opinion in M & K Employee Solutions, Inc. v. Trustees of IAM Nat. Pension. In this case, the court considered this issue: When a pension plan calculates how much a departing employer owes “as of the end of the plan year,” must the plan use the financial assumptions it had already adopted by that date, or can it use new assumptions created after that date if they are based on information that was available at year-end? The case was decided on May 21, 2026. The opinion is presented here in its entirety, but with citations omitted. If you appreciate this episode, please subscribe. Thank you.
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