146.93. The cessation of members’ eligibility under the plan that results from a decision concerning the certification of an association of employees is considered to be a withdrawal of an employer.
The following are then considered to be affected by the withdrawal:
(1) active members who cease to be eligible employees under the plan as a result of the decision;
(2) non-active members who would have ceased to be eligible employees if they had been active on the date of the decision; and
(3) beneficiaries whose benefits derive from the service credited to a member who, were it not for his or her death, would have been referred to in subparagraph 1 or 2.