I do not have a lot of recent multi-er experience, but I was wondering - is it common for plans to use one rate for funding, but a different interest rate assumption for w/drawal liability?

If so, does this make sense?

thx!!

In my experience with SMW national plan, they use the plans assumed rate of return on assets for calculating the liability.

Do a search on the multiemployer board and you should find a few threads.

I would say it is common to use different assumptions for w/drawal liability, although it is by no means the norm. Segal uses a method that uses different rates depending on whether or not they are funded. They also use a rate that is tied to the PBGC rates. If you do a little poking around, you should be able to find a write-up.