obligation to contribute
Defined in 2 dictionaries — Case Law, U.S. Code
Definitions from Case Law
United States Supreme Court
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.
Defined by the Supreme Court in Laborers Health and Welfare Trust Fund for Northern California v. Advanced Lightweight Concrete Co Inc, 484 U.S. 539 (1988).
United States Code
26 U.S.C. § 432 — for purposes of this section
The term “obligation to contribute” has the meaning given such term under section 4212(a) of the Employee Retirement Income Security Act of 1974.
29 U.S.C. § 1085 — for purposes of this section (10 versions over time)
The term “obligation to contribute” has the meaning given such term under section 1392(a) of this title.
29 U.S.C. § 1392 — for purposes of this part (3 versions over time)
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.
Payments of withdrawal liability under this part shall not be considered contributions for purposes of this part.
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.