obligation to contribute

Defined in 3 places across 2 titles of the United States Code.

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

Source

2013 29 U.S.C. § 1392Labor · Obligation to contribute · for purposes of this part

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.

Source

1994–present 29 U.S.C. § 1392Labor · Obligation to contribute · for purposes of this part

The term “obligation to contribute” has the meaning given such term under section 1392(a) of this title.

Source

2007–present 29 U.S.C. § 1085Labor · Additional funding rules for multiemployer plans in endangered status or critical status · 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.

Source

2006–present 26 U.S.C. § 432Internal Revenue Code · Additional funding rules for multiemployer plans in endangered status or critical status · for purposes of this section