M & K Employee Solutions, LLC v. Trustees of the IAM National Pension Fund
Issue
Whether 29 U.S.C. § 1391’s instruction to compute withdrawal liability “as of the end of the plan year” requires the plan to base the computation on the actuarial assumptions most recently adopted before the end of the year, or allows the plan to use different actuarial assumptions that were adopted after, but based on information available as of, the end of the year.
May 9, 2024Petition for a writ of certiorari filed. (Response due June 12, 2024)May 22, 2024Motion to extend the time to file a response from June 12, 2024 to July 12, 2024, submitted to The Clerk.
May 24, 2024Motion to extend the time to file a response is granted and the time is extended to and including July 12, 2024.
Jun 12, 2024Brief amicus curiae of Chamber of Commerce of the United States of America filed.Jul 12, 2024Brief of respondent Trustees of the IAM National Pension Fund in opposition filed.Jul 31, 2024DISTRIBUTED for Conference of 9/30/2024.
Jul 31, 2024Reply of petitioners M & K Employee Solutions, LLC, et al. filed. (Distributed)Oct 7, 2024The Solicitor General is invited to file a brief in this case expressing the views of the United States.
May 27, 2025Brief amicus curiae of United States filed.Jun 6, 2025Supplemental brief of respondents Trustees of the IAM National Pension Fund filed. (Distributed)Jun 10, 2025DISTRIBUTED for Conference of 6/26/2025.
Jun 10, 2025Supplemental brief of petitioners M & K Employee Solutions, LLC, et al. filed. (Distributed)Jun 30, 2025Petition GRANTED limited to the following question: Whether 29 U. S. C. §1391’s instruction to compute withdrawal liability “as of the end of the plan year” requires the plan to base the computation on the actuarial assumptions to which its actuary subscribed at the end of the year, or allows the plan to use different actuarial assumptions that were adopted after the end of the year.
Jul 3, 2025The order granting the petition for a writ of certiorari is amended as follows. The petition for a writ of certiorari is granted limited to the following question: Whether 29 U. S. C. §1391’s instruction to compute withdrawal liability “as of the end of the plan year” requires the plan to base the computation on the actuarial assumptions most recently adopted before the end of the year, or allows the plan to use different actuarial assumptions that were adopted after, but based on information available as of, the end of the year.
Jul 17, 2025Motion for an extension of time to file the briefs on the merits filed.Jul 17, 2025Motion to extend the time to file the briefs on the merits granted. The time to file the joint appendix and petitioners' brief on the merits is extended to and including August 28, 2025. The time to file respondents' brief on the merits is extended to and including October 14, 2025.
Aug 28, 2025Joint appendix filed. (Statement of costs filed)Aug 28, 2025Brief of petitioners M & K Employee Solutions, LLC, et al. filed.Sep 4, 2025Brief amicus curiae of James P. Naughton filed.Sep 4, 2025Brief amicus curiae of HR Policy Association filed.Sep 4, 2025Brief amicus curiae of Chamber of Commerce of the United States of America filed.Oct 14, 2025Brief of respondents Trustees of the IAM National Pension Fund filed.Oct 20, 2025Brief amicus curiae of National Coordinating Committee for Multiemployer Plans filed.Oct 21, 2025Brief amicus curiae of United States filed.Oct 21, 2025Brief amicus curiae of American Federation of Labor and Congress of Industrial Organizations filed.Oct 21, 2025Brief amici curiae of The Segal Group, Inc., et al. filed.Oct 21, 2025Brief amici curiae of AARP, et al. filed.Oct 21, 2025Brief amicus curiae of Pension Rights Center filed.Oct 21, 2025Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument filed.Nov 10, 2025Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument GRANTED.
Nov 12, 2025SET FOR ARGUMENT on Tuesday, January 20, 2026.
Nov 13, 2025Reply of petitioners M & K Employee Solutions, LLC, et al. filed.Nov 18, 2025Record requested from the United States Court of Appeals for the District of Columbia Circuit.
Dec 1, 2025CIRCULATED
Dec 9, 2025Record received electronically from the United States Court of Appeals for the D.C. Circuit and available with the Clerk.
Dec 9, 2025Record received from the United States District Court for the District of Columbia. The record is electronic and is available on PACER.
Jan 20, 2026Argued. For petitioners: Michael E. Kenneally, Jr., Washington, D. C. For respondent: John E. Roberts, Providence, R. I., and Kevin J. Barber, Assistant to the Solicitor General, Department of Justice, Washington, D. C. (for United States, as amicus curiae.)
Recommended Citation: M & K Employee Solutions, LLC v. Trustees of the IAM National Pension Fund, SCOTUSblog, https://www.scotusblog.com/cases/m-k-employee-solutions-llc-v-trustees-of-the-iam-national-pension-fund/