The IRS and Treasury issued final regulations relating to a limitation, provided for by the Multiemployer Pension Reform Act of 2014, that governs the application of a suspension of benefits under any pension plan that includes benefits directly attributable to a participant’s service with any employer that has withdrawn from the plan in a complete withdrawal, paid its full withdrawal liability, and, pursuant to a collective bargaining agreement, assumed liability for providing benefits to participants and beneficiaries equal to any benefits for such participants and beneficiaries reduced as a result of the financial status of the plan.