Part 1 · employer withdrawals
Contents (25)
- Section 1381Withdrawal liability established; criteria and definitions
- Section 1382Determination and collection of liability; notification of employer
- Section 1383Complete withdrawal
- Section 1384Sale of assets
- Section 1385Partial withdrawals
- Section 1386Adjustment for partial withdrawal; determination of amount; reduction for partial withdrawal liability; procedures applicable
- Section 1387Reduction or waiver of complete withdrawal liability; procedures and standards applicable
- Section 1388Reduction of partial withdrawal liability
- Section 1389De minimis rule
- Section 1390Nonapplicability of withdrawal liability for certain temporary contribution obligation periods; exception
- Section 1391Methods for computing withdrawal liability
- Section 1392Obligation to contribute
- Section 1393Actuarial assumptions
- Section 1394Application of plan amendments; exception
- Section 1395Plan notification to corporation of potentially significant withdrawals
- Section 1396Special rules for plans under section 404(c) of title 26
- Section 1397Application of part in case of certain pre-1980 withdrawals; adjustment of covered plan
- Section 1398Withdrawal not to occur because of change in business form or suspension of contributions during labor dispute
- Section 1399Notice, collection, etc., of withdrawal liability
- Section 1400Approval of amendments
- Section 1401Resolution of disputes
- Section 1402Reimbursements for uncollectible withdrawal liability
- Section 1403Withdrawal liability payment fund
- Section 1404Alternative method of withdrawal liability payments
- Section 1405Limitation on withdrawal liability