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29 U.S.C. § 1382 — Determination and collection of liability; notification of employer

Federal law — U.S. Code and appendices · legal_authorities

29 U.S.C. § 1382 — Determination and collection of liability; notification of employer

When an employer withdraws from a multiemployer plan, the plan sponsor, in accordance with this part, shall— (1) determine the amount of the employer’s withdrawal liability, (2) notify the employer of the amount of the withdrawal liability, and (3) collect the amount of the withdrawal liability from the employer.

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Source location: Title 29, Chapter 18, § 1382; chapter-018-employee-retirement-income-security-program.md

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Federal law — U.S. Code and appendices · legal_authorities

29 U.S.C. § 1388 — Reduction of partial withdrawal liability

**(a) Obligation of employer for payments for partial withdrawal for plan years beginning after the second consecutive plan year following the partial withdrawal year; criteria applicable; furnishing of bond in lieu of payment of partial withdrawal liability** (1) If, for any 2 consecutive plan years following the plan year in which an employer has partially withdrawn from a plan under [section 1385(a)(1) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1385/a/1&num=0&edition=prelim) (referred to elsewhere in this section as the “partial withdrawal year”), the number of contribution base units with respect to which the employer has an obligation to contribute under the plan for each such year is not less than 90 percent of the total number of contribution base units with respect to which the employer had an obligation to contribute under the plan for the high base year (within the meaning of [section 1385(b)(1)(B)(ii) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1385/b/1/B/ii&num=0&edition=prelim)), then the employer shall have no obligation to make payments with respect to such partial withdrawal (other than delinquent payments) for plan years beginning after the second consecutive plan year following the partial withdrawal year. (2) (A) For any plan year for which the number of contribution base units with respect to which an employer who has partially withdrawn under [section 1385(a)(1) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1385/a/1&num=0&edition=prelim) has an obligation to contribute under the plan equals or exceeds the number of units for the highest year determined under paragraph (1) without regard to “90 percent of”,

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Federal law — U.S. Code and appendices · legal_authorities

29 U.S.C. § 1382 — Determination and collection of liability;

Page 699 TITLE 29—LABOR § 1382 set out as notes under section 401 of Title 26, Internal Revenue Code. SUBTITLE E—SPECIAL PROVISIONS FOR MULTIEMPLOYER PLANS Editorial Notes CODIFICATION Pub. L. 96–364, title I, § 104, Sept. 26, 1980, 94 Stat. 1217, added subtitle heading. Former subtitle E heading ‘‘Ef- fective Date; Special Rules’’ was struck out. See sub- title F of this subchapter. PART 1—EMPLOYER WITHDRAWALS § 1381. Withdrawal liability established; criteria and definitions (a) If an employer withdraws from a multiem- ployer plan in a complete withdrawal or a par- tial withdrawal, then the employer is liable to the plan in the amount determined under this part to be the withdrawal liability. (b) For purposes of subsection (a)— (1) The withdrawal liability of an employer to a plan is the amount determined under sec- tion 1391 of this title to be the allocable amount of unfunded vested benefits, ad- justed— (A) first, by any de minimis reduction ap- plicable under section 1389 of this title, (B) next, in the case of a partial with- drawal, in accordance with section 1386 of this title, (C) then, to the extent necessary to reflect the limitation on annual payments under section 1399(c)(1)(B) of this title, and (D) finally, in accordance with section 1405 of this title. (2) The term ‘‘complete withdrawal’’ means a complete withdrawal described in section 1383 of this title. (3) The term ‘‘partial withdrawal’’ means a partial withdrawal described in section 1385 of this title. (Pub. L. 93–406, title IV, § 4201, as added Pub. L. 96–364, title I, § 104(2), Sept. 26, 1980, 94 Stat. 1217.) Editorial Notes PRIOR PROVISIONS A prior section 1381, Pub. L. 93–406, title IV, § 4402, for- merly § 4082, Sept. 2, 1974, 88 Stat. 1034; S.Res. 4, Feb. 4, 19

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