Building and Construction Exception

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Withdrawal Liability: Ninth Circuit Expands Definition of the “Building and Construction Industry”

By Hunter Cyran, Robert R. Perry & David M. Pixley on February 20, 2026

Posted in B & C Exception, Building and construction exception, Multiemployer Pension Plans, multiple employer plan, Withdrawal Liability

• The Ninth Circuit recently adopted a broader definition of work performed in “the building and construction industry,” potentially expanding the availability of the special definition of complete withdrawal applicable to certain employers and plans in the building and construction industry (the B & C Exception).
• Since the B & C Exception shields employers from

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