Pension Law Entertainment Exemption Is Broad, Ninth Circuit Says

A pension law exemption for employers in the entertainment industry covers companies with workers performing any amount of entertainment work, the Ninth Circuit said in a win for the Las Vegas producer of “Jersey Boys.”

The federal Multiemployer Pension Plan Amendments Act includes an exemption that allows certain employers in the entertainment industry to avoid paying withdrawal liability when they exit their plans. This exemption applies when a majority of a company’s employees perform some amount of entertainment work, with no minimum amount of entertainment work required, the US Court of Appeals for the Ninth Circuit said Tuesday, answering a ...