Archived Insight | January 19, 2018

Benefits and Related Provisions in the New Tax Law

On December 22, 2017, President Trump signed a far-reaching overhaul of the Internal Revenue Code (IRC) (New Tax Law). The New Tax Law significantly cuts the tax rates for corporations and partnerships permanently and temporarily modifies the individual income tax brackets, standard deduction and exclusions.

Benefits and Related Provisions in the New Tax Law

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Court Clarifies Withdrawal Liability Construction Exception

A ruling finds a cumulative headcount method better reflects workforce composition when applying the construction exception to withdrawal liability.

Retirement, Compliance, Multiemployer Plans

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Multiemployer Pension Plan News for Q2 2026

See Q2 2026 multiemployer pension plan trends: SFA updates, investment insights, PBGC outlook, compliance changes and market developments.

Retirement, Investment, Multiemployer Plans

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Connecting Annuity and Pension Improves Retirement Outcomes

See how a $2 billion multiemployer fund shifted member behavior by reframing its annuity and pension as one retirement program.

Retirement, Communications, Multiemployer Plans, Consulting Innovation

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This page is for informational purposes only and does not constitute legal, tax or investment advice. You are encouraged to discuss the issues raised here with your legal, tax and other advisors before determining how the issues apply to your specific situations.