§ 1392. Obligation to contribute

149 words·~1 min read·/usc/title-29/section-1392

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(a)“Obligation to contribute” defined For purposes of this part, the term “obligation to contribute” means an obligation to contribute arising—

(1)under one or more collective bargaining (or related) agreements, or

(2)as a result of a duty under applicable labor-management relations law, but

does not include an obligation to pay withdrawal liability under this section or to pay delinquent contributions.

(b)Payments of withdrawal liability not considered contributions Payments of withdrawal liability under this part shall not be considered contributions for purposes of this part.

(c)Transactions to evade or avoid liability If a principal purpose of any transaction is to evade or avoid liability under this part, this part shall be applied (and liability shall be determined and collected) without regard to such transaction.

(Pub. L. 93–406, title IV, § 4212, as added Pub. L. 96–364, title I, § 104(2), Sept. 26, 1980, 94 Stat. 1233.)

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U.S. Code

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Public Law 96–364
To 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

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Pub. L. 93–406, title IV, § 4212
Pub. L. 96–364, title I, § 104(2)
94 Stat. 1233

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§ 1392

Obligation to contribute

U.S.C.×10

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Stat.×1

Pub. L.Pub. L. 93–406, title IV, § 4212

Pub. L.Pub. L. 96–364, title I, § 104(2)

Stat.94 Stat. 1233

Cites 3Cited by 18 across 3 sources