MPPAA - What does MPPAA stand for? The Free Dictionary
References in periodicals archive
Further, many courts in MPPAA
cases have accepted the Supreme Court's analysis in Groetzinger in distinguishing trades or businesses from investments.
Consequently, when the MPPAA
was enacted, it required an employer withdrawing from a multiemployer pension plan to pay an amount equal to the employer's proportionate share of the plan's unfunded vested benefits.
- a withdrawal liability assumption in asset purchase transaction
414(c), the courts in the MPPAA
cases generally have held that the term should be interpreted in light of the intentions of the Employee Retirement Income Security Act of 1974; see, e.