By Robert Perry and Todd Girshon (January 13, 2020, 5:43 PM EST) -- Following oral arguments that were held in February 2018, in a long-anticipated decision in the National Retirement Fund v. Metz Culinary Management Inc.,[1] the U.S. Court of Appeals for the Second Circuit held that a multiemployer pension fund's use of a lower interest rate that was adopted after the statutory withdrawal liability measurement date violated the Employee Retirement Income Security Act. The decision will greatly benefit certain employers who (as Metz did) withdrew from the National Retirement Fund, or NRF, during 2014 and may also impact other employers and funds....