it is due" to "as if the payment were made on the first day of the plan year [following withdrawal]" suggests that Congress replaced a scheme in which interest starts accruing a full payment cycle before the first payment with a scheme in which interest starts accruing on the first day of the year following withdrawal.


*431 III
We consequently hold that MPPAA calculates its installment schedule on the assumption that interest begins accruing on the first day of the year following withdrawal. The judgment of the Court of Appeals is therefore
Affirmed. 
NOTES
[*]   Briefs of amici curiae urging reversal were filed for the Central States Southeast and Southwest Areas Pension Fund by Thomas C. Nyhan and Terence G. Craig; and for the National Coordinating Committee for Multiemployer Plansload and unload cars directly at the front door.

The surface of the car park is tarmac and slightly sloping

Assistance can be provided with luggage

Main entrance & reception

The main entrance has no steps and is 110cm wide

The reception area is a spacious 4m x 4.1m

All public rooms are available without encountering any further steps, with the exception of the games room

The floors on the ground floor are mainly carpeted. The games room has wooden block flooring and the gents’ toilet has a tiled floor

Public areas - hall, stairs, landing, corridors etc

The width of the downstairs hallway is 222cm. Leading off the main hallway are lounge, dining room, library, downstairs toilets and bar with access to the main staircase

Public areas - sitting room, lounges, lobbies etc

In the main lounge there