Nevada Resort Association-International Alliance of Theatrical Stage Employees and Moving Picture Ma

BACKGROUND

The MPPAA amended the Employee Retirement Income Security Act (“ERISA”) to impose liability on employers that withdraw from multiemployer pension plans. 29 U.S.C. § 1381(a). But an exemption from withdrawal liability exists for employers contributing to plans that primarily cover “employees in the entertainment industry.” 29 U.S.C. § 1383(c)(1). The parties dispute whether individuals who perform any amount of work in the entertainment industry qualify as “employees in the entertainment industry” under the MPPAA. The Trust administers a multiemployer pension benefit plan that covers employees performing convention and/or entertainment work in southern Nevada. The MPPAA

NV RESORT ASS’N-INT’L ALL. V. JB VIVA VEGAS 5

defines the “entertainment industry” to include theater, motion picture, radio, television, sound or visual recording, music, and dance productions. 29 U.S.C. § 1383(c)(2)(A). Work performed for conventions and trade shows falls outside the definition of the entertainment industry. For example, a stagehand might construct stages for both conventions and theatrical productions, but only the latter is considered work in the entertainment industry…