Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · BILL · 113th Congress · H.R. 2117 (Introduced in House) — To simplify and enhance qualified retirement plans, and for other purposes. · Sec. 404

Sec. 404. Substantial cessation of operations

254 words·~1 min read·/bill/113/hr/2117/ih/section-404·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Subsection
(e)of section 4062 of the Employee Retirement Income Security Act of 1974 is amended by striking If an employer and inserting
(1), and by adding at the end thereof the following new paragraph: In General.— If an employer An employer shall not be treated as having a cessation described in paragraph
(1)unless— all operations at a facility in a location are ceased and— such cessation is reasonably expected to be permanent, no portion of such operations is moved to another facility at a different location, no portion of such operations is assumed or otherwise transferred to another employer, and no other operations are reasonably expected to be maintained at such facility, and as a result of the cessation described in subparagraph (A), more than 20 percent of the employees of the employer have a termination of employment that is reasonably expected to be permanent. For purposes of this subparagraph, employees of the employer shall include all employees treated as employed by a single employer under sections 210(c) and (d). . The Pension Benefit Guaranty Corporation shall not take any enforcement, administrative, or other actions pursuant to section 4062(e) of such Act that are inconsistent with subparagraph
(A)of section 4062(e)(2) of such Act, as amended, without regard to whether such actions relate to a cessation or other event that occurs before or after the date of enactment of this Act. Subsection
(b)and the amendment made by subsection
(a)shall apply as of the date of enactment of this Act.
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.