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Employers who contribute to multi-employer pension plans are occasionally surprised to learn of the existence of withdrawal liability. Even those familiar with the possibility of withdrawal liability are often unaware of the substantial amount the withdrawal liability could be. Below is a discussion of what withdrawal liability is, business activity that can trigger it and actions that can make a business owner personally liable for the liability. Also provided are steps employers can take to avoid being surprised by a withdrawal liability assessment or the amount of that assessment.