Why this is mistaken
Wrong: A participating employer records its share of a multiemployer plan's aggregate underfunding.
Correction: Apply the multiemployer model to required contributions and disclosures; assess withdrawal exposure under its separate guidance.
Where to watch
When this mistake may appear
- A benefit-plan analysis treats this claim as true: A participating employer records its share of a multiemployer plan's aggregate underfunding.
Check your work
Your work may contain this mistake if:
- A participating employer records its share of a multiemployer plan's aggregate underfunding.