Law360 Publishes Article by Seong Kim and Takai Gillam on Entertainment Industry Pension Exception

Law360 featured an article by Seong Kim and Takai Gillam, “Pension Case Offers Entertainment Work Exception Insights.” The piece, published on April 2, 2026, examines a recent Ninth Circuit decision clarifying the scope of the entertainment industry exception under the Multiemployer Pension Plan Amendments Act (MPPAA).

The article analyzes the court’s interpretation of how much entertainment work is required for employers and pension plans to qualify for the exception, with important implications for mixed‑duty workforces that perform both entertainment and non‑entertainment functions. Kim and Gillam highlight how the ruling reduces uncertainty around withdrawal liability exposure and reinforces a plain‑language reading of the statute.

As the authors explain:

“The Ninth Circuit firmly established that the entertainment industry exception does not impose a minimum work or wage requirement for individual employees; instead, an individual qualifies as an employee in the entertainment industry if that individual performs any qualifying entertainment work.” 

The full article is available here.