PBGC Simplifies Withdrawal Liability Calculation for Multiemployer Pension Plans The agency expects the changes will reduce actuarial fees paid by multiemployer plans, but it admits the simplified methods might not reduce the withdrawal liability assessed on employers. Reported by The Pension Benefit Guaranty Corporation (PBGC) has issued a final rule regarding methods for computing withdrawal liability under the Multiemployer Pension Reform Act of 2014 (MPRA). The agency says it expects that the final rule will reduce the actuarial fees historically paid by financially troubled multiemployer plans when calculating withdrawal liability. However, it admits that the withdrawal liability assessed on employer members of multiemployer pension plans that withdraw from a plan could go up or down with the simplified calculations.