M&K case decision:
By statute, an employer’s withdrawal liability is based on the value of the plan’s unfunded vested benefits “as of ” the last day of the plan year preceding the employer’s withdrawal, also known as the measurement date. 29 U. S. C. §1391.
The question presented in this case is whether the “as of ” language sets the measurement date as the deadline by which actuaries must select the assumptions that underlie the withdrawal-liability calculation. The Court of Appeals for the D. C. Circuit held that it does not, concluding that actuaries may select their assumptions after the measurement date. We agree.
Next we have Havana Docks Corp. v. Royal Caribbean Cruises, Ltd.
It is by Thomas which means any other decisions today would be by either Thomas or Roberts.
This is a case about whether a U.S. company can recover from four cruise lines that used the docks in Havana between 2016 and 2019. The U.S. company had owned an interest in the docks that was confiscated by the Cuban government in 1960, but the interest would have expired in 2004.
The Eleventh Circuit held that Havana Docks could not recover because the interest in the docks would have expired before 2016. The court today reverses.
There is a lone dissent by Kagan.
https://www.supremecourt.gov/opinions/25pdf/24-983_c07d.pdf