PocketLaw | USC 29 | employer withdrawals

employer withdrawals

Checkout our iOS App for a better way to browser and research.

Withdrawal liability established; criteria and definitions

Determination and collection of liability; notification of employer

Complete withdrawal

Sale of assets

Partial withdrawals

Adjustment for partial withdrawal; determination of amount; reduction for partial withdrawal liability; procedures applicable

Reduction or waiver of complete withdrawal liability; procedures and standards applicable

Reduction of partial withdrawal liability

De minimis rule

Nonapplicability of withdrawal liability for certain temporary contribution obligation periods; exception

Methods for computing withdrawal liability

Obligation to contribute

Actuarial assumptions

Application of plan amendments; exception

Plan notification to corporation of potentially significant withdrawals

Special rules for plans under section 404(c) of title 26

Application of part in case of certain pre-1980 withdrawals; adjustment of covered plan

Withdrawal not to occur because of change in business form or suspension of contributions during labor dispute

Notice, collection, etc., of withdrawal liability

Approval of amendments

Resolution of disputes

Reimbursements for uncollectible withdrawal liability

Withdrawal liability payment fund

Alternative method of withdrawal liability payments

Limitation on withdrawal liability