See Annual Funding Notice for Defined Benefit Pension Plans and Annual Funding & Other Notices for Multiemployer Plans for more information. (pbgc.gov)
Withdrawal Liability (for Multiemployer Plans only)- The liability assessed by a multiemployer defined benefit plan against an employer that (1) permanently stops contributing to the plan, (2) permanently ceases covered operations under the plan, or (3) under certain circumstances, reduces its contributions to the plan. (pbgc.gov)
PBGC's multiemployer plan guarantee applies only to benefits earned before the plan terminated. (pbgc.gov)