Subtitle D · Liability
Contents (11)
- Section 1361Amounts payable by corporation
- Section 1362Liability for termination of single-employer plans under a distress termination or a termination by corporation
- Section 1363Liability of substantial employer for withdrawal from single-employer plans under multiple controlled groups
- Section 1364Liability on termination of single-employer plans under multiple controlled groups
- Section 1365Annual report of plan administrator
- Section 1366Annual notification to substantial employers
- Section 1367Recovery of liability for plan termination
- Section 1368Lien for liability
- Section 1369Treatment of transactions to evade liability; effect of corporate reorganization
- Section 1370Enforcement authority relating to terminations of single-employer plans
- Section 1371Penalty for failure to timely provide required information