§ 1381. Withdrawal liability established; criteria and definitions
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/usc/title-29/section-1381A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)If an employer withdraws from a multiemployer plan in a complete withdrawal or a partial 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 section 1391 of this title to be the allocable amount of unfunded vested benefits, adjusted—
(A)first, by any de minimis reduction applicable under section 1389 of this title,
(B)next, in the case of a partial withdrawal, 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.)
Connections65 cite this · traces to 11
Cited by 65 sections · top 50
U.S. Code
- § 1232Reclamation fee
- § 4975Tax on prohibited transactions
- § 1085Additional funding rules for multiemployer plans in endangered status or critical status
- § 1461Effective date; special rules
- § 1381Withdrawal liability established; criteria and definitions
- § 1413Partitions of eligible multiemployer plans
- § 1415Transfers pursuant to change in bargaining representative
statutes-at-large
- Public Law 93–406
- Public Law 96–293To amend title IV of the Employee Retirement Income Security Act of 1974 to postpone for one month the date on which the corporation must pay benefits under terminated multiemployer plans
- Public Law 97–376To provide for the use and disposition of Miami Indians judgment funds in dockets 124–B and 254 before the United States Court of Claims, and for other purposes
- Public Law 95–214To amend title IV of the Employee Retirement Income Security Act of 1974 to postpone, for two years, the date on which the corporation first begins paying benefits under terminated multiemployer plans
- Public Law 96–24To amend title IV of the Employee Retirement Income Security Act of 1974 to postpone for 10 months the date on which the corporation must pay benefits under terminated multiemployer plans
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 96–239To amend title IV of the Employee Retirement Income Security Act of 1974 to postpone for two months the date on which the Pension Benefit Guaranty Corporation must pay benefits under terminated multiemployer plans
- Public Law 96–364To amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1954 to improve retirement income security under private multiemployer pension plans by strengthening the funding requirements for those plans, to authorize plan preservation measures for financially troubl
bill
- Sec. 208Claim for withdrawal liability
- Sec. 5Priorities of claims in bankruptcy
- Sec. 208Claim for withdrawal liability
- Sec. 5Priorities of claims in bankruptcy
- Sec. 5Priorities of claims in bankruptcy
- Sec. 5Priorities of claims in bankruptcy
- Sec. 2Allowance of administrative expenses
- Sec. 2Allowance of administrative expenses
- Sec. 2Priorities
- Sec. 208Claim for withdrawal liability
- Sec. 2Allowance of administrative expenses
- Sec. 101Joint and several liability for controlling private funds
- Sec. 102Joint and several liability for holders of economic interests in controlling private funds
- Sec. 2Allowance of administrative expenses
- Sec. 101Joint and several liability for controlling private funds
- Sec. 102Joint and several liability for holders of economic interests in controlling private funds
- Sec. 3Administrative expenses and priorities in bankruptcy proceedings
- Sec. 140004Treatment of composite plans under title IV
- Sec. 140004Treatment of composite plans under title IV
- Sec. 140004Treatment of composite plans under title IV
- Sec. 208Claim for withdrawal liability
- Sec. 231Withdrawal liability reform
- Sec. 503Treatment of composite plans under title IV
- Sec. 101Joint and several liability for controlling private funds and holders of active interests in controlling private funds
- Sec. 101Joint and several liability for controlling private funds and holders of active interests in controlling private funds
- Sec. 231Withdrawal liability reform
- Sec. 503Treatment of composite plans under title IV
- Sec. 3Administrative expenses and priorities in bankruptcy proceedings
- Sec. 208Claim for withdrawal liability
- Sec. 4Amendments to title 11, United States Code
- Sec. 101Joint and several liability for controlling private funds and holders of active interests in controlling private funds
- Sec. 4Amendments to title 11, United States Code
- Sec. 101Joint and several liability for controlling private funds and holders of active interests in controlling private funds
- Sec. 208Claim for withdrawal liability
- Sec. 208Claim for withdrawal liability
Traces to 11 documents
U.S. Code
- Methods for computing withdrawal liability§ 1391
- De minimis rule§ 1389
- Adjustment for partial withdrawal; determination of amount; reduction for partial withdrawal liability; procedures applicable§ 1386
- Notice, collection, etc., of withdrawal liability§ 1399
- Limitation on withdrawal liability§ 1405
- Complete withdrawal§ 1383
- Partial withdrawals§ 1385
- Effective date; special rules§ 1461
- Withdrawal liability established; criteria and definitions§ 1381
- Qualified pension, profit-sharing, and stock bonus plans§ 401
- Application of part in case of certain pre-1980 withdrawals; adjustment of covered plan§ 1397
19 references not yet in our index
- Pub. L. 93–406, title IV, § 4201
- Pub. L. 96–364, title I, § 104(2)
- 94 Stat. 1217
- Pub. L. 93–406, title IV, § 4402
- 88 Stat. 1034
- Pub. L. 95–214, § 1
- 91 Stat. 1501
- Pub. L. 96–24
- 93 Stat. 70
- Pub. L. 96–239, § 1
- 94 Stat. 341
- Pub. L. 96–293, § 1
- 94 Stat. 610
- Pub. L. 96–364, title I, § 108(a)
- 94 Stat. 1267
- Pub. L. 98–369, div. A, title V, § 558(a)
- 98 Stat. 899
- Pub. L. 96–364, title I, § 108(c)(4)
- 94 Stat. 1269
Citation graph
cites case law
§ 1381
Withdrawal liability established; criteria and definitions
Bills×40
Stat.×13
U.S.C.×12
Pub. L.Pub. L. 93–406, title IV, § 4201
Pub. L.Pub. L. 96–364, title I, § 104(2)
Stat.94 Stat. 1217
Cites 30 · showing 12Cited by 65 across 3 sources