ERISA § 4212 (29 U.S.C. § 1392)

Obligation to contribute

USC 2024 ed., current through 2025-01-06 · current text · last amended by Pub. L. 96-364

(a) "Obligation to contribute" defined 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.

(b) Payments of withdrawal liability not considered contributions Payments of withdrawal liability under this part shall not be considered contributions for purposes of this part.

(c) Transactions to evade or avoid liability 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.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=usc29-1392&asof=1995-01-04 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.