Nos. 21-55864, 21-55923.

51 F.4th 1092 (2022)

GCIU-EMPLOYER RETIREMENT FUND; Board of Trustees of the GCIU-Employer Retirement Fund, Plaintiffs-Appellants/Cross-Appellees, v. MNG ENTERPRISES, INC., dba Digital First Media, Defendant-Appellee/Cross-Appellant.

United States Court of Appeals, Ninth Circuit.

FILED October 28, 2022.

Attorney(s) appearing for the Case

Michael J. Korda (argued), George M. Kraw , Katherine A. McDonough , Kraw Law Group, Mountain View, California; Valentina Mindirgasova , Kraw Law Group, Escondido, California; for Plaintiffs-Appellants.

James E. Tysse (argued) and Eric D. Field , Akin Gump Strauss Hauer & Feld LLP, Washington, D.C.; Michael J. Weisbuch , Akin Gump Strauss Hauer & Feld LLP, San Francisco, California; for Defendant-Appellee.

Before: Milan D. Smith, Jr. and Ryan D. Nelson, Circuit Judges, and Gershwin A. Drain, District Judge.


The Multiemployer Pension Plan Amendments Act of 1980 imposes liability on employers who withdraw—partially or completely—from multiemployer pension funds. That liability assessment is based on "the actuary's best estimate of anticipated experience under the plan." 29 U.S.C. § 1393(a...

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