US Code - Part 1: Employer withdrawals

Search US Code - Part 1: Employer withdrawals

• Section 1381 Withdrawal liability established; criteria and definitions
• Section 1382 Determination and collection of liability; notification of employer
• Section 1383 Complete withdrawal
• Section 1384 Sale of assets
• Section 1385 Partial withdrawals
• Section 1386 Adjustment for partial withdrawal; determination of amount; reduction for partial withdrawal liability; procedures applicable
• Section 1387 Reduction or waiver of complete withdrawal liability; procedures and standards applicable
• Section 1388 Reduction of partial withdrawal liability
• Section 1389 De minimis rule
• Section 1390 Nonapplicability of withdrawal liability for certain temporary contribution obligation periods; exception
• Section 1391 Methods for computing withdrawal liability
• Section 1392 Obligation to contribute
• Section 1393 Actuarial assumptions
• Section 1394 Application of plan amendments; exception
• Section 1395 Plan notification to corporation of potentially significant withdrawals
• Section 1396 Special rules for plans under section 404(c) of title 26
• Section 1397 Application of part in case of certain pre-1980 withdrawals; adjustment of covered plan
• Section 1398 Withdrawal not to occur because of change in business form or suspension of contributions during labor dispute
• Section 1399 Notice, collection, etc., of withdrawal liability
• Section 1400 Approval of amendments
• Section 1401 Resolution of disputes
• Section 1402 Reimbursements for uncollectible withdrawal liability
• Section 1403 Withdrawal liability payment fund
• Section 1404 Alternative method of withdrawal liability payments
• Section 1405 Limitation on withdrawal liability