Mealey's (October 1, 2021, 1:10 PM EDT) -- CINCINNATI — A Sixth Circuit U.S. Court of Appeals panel on Sept. 28 affirmed a lower court’s decision that using the Segal Blend for withdrawal liability calculations in a multiemployer fund violated the Employee Retirement Income Security Act’s requirement that the interest rate assumption be the “best estimate of anticipated experience under the plan” but vacated part of the decision that upheld a determination that partial withdrawal liability was triggered based on interpretation of the term “insubstantial portion,” remanding the case in part for consideration of what the phrase means....