ERISA § 4207 (29 U.S.C. § 1387)

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Reduction or waiver of complete withdrawal liability; procedures and standards applicable

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

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(a) The corporation shall provide by regulation for the reduction or waiver of liability for a complete withdrawal in the event that an employer who has withdrawn from a plan subsequently resumes covered operations under the plan or renews an obligation to contribute under the plan, to the extent that the corporation determines that reduction or waiver of withdrawal liability is consistent with the purposes of this chapter.

(b) The corporation shall prescribe by regulation a procedure and standards for the amendment of plans to provide alternative rules for the reduction or waiver of liability for a complete withdrawal in the event that an employer who has withdrawn from the plan subsequently resumes covered operations or renews an obligation to contribute under the plan. The rules may apply only to the extent that the rules are consistent with the purposes of this chapter.

Source credit, amendments & notes

(Pub. L. 93–406, title IV, §4207, as added Pub. L. 96–364, title I, §104(2), Sept. 26, 1980, 94 Stat. 1223.)

Editorial Notes

References in Text

This chapter, referred to in text, was in the original "this Act", meaning Pub. L. 93–406, known as the Employee Retirement Income Security Act of 1974. Titles I, III, and IV of such Act are classified principally to this chapter. For complete classification of this Act to the Code see Short Title note set out under section 1001 of this title and Tables.

ERISA § 4207 (29 U.S.C. § 1387) — Reduction or waiver of complete withdrawal liability; procedures and standards applicable · USC 2024 ed., current through 2025-01-06 · https://pensionresource.website/EAMain?content=EAMain.Law&id=usc29-1387&asof=2026-09-17 · printed Oct 16, 2026

Cited by (code & regs)

29 C.F.R. § 4207.1 Purpose and scope.
29 C.F.R. § 4207.9 Special rules.

PBGC Regulations

29 C.F.R. § 4207.1 Purpose and scope.
29 C.F.R. § 4207.2 Definitions.
29 C.F.R. § 4207.3 Abatement.
29 C.F.R. § 4207.4 Withdrawal liability payments during pendency of abatement determination.
29 C.F.R. § 4207.5 Requirements for abatement.
29 C.F.R. § 4207.6 Partial withdrawals after reentry.
29 C.F.R. § 4207.7 Liability for subsequent complete withdrawals and related adjustments for allocating unfunded vested benefits.
29 C.F.R. § 4207.8 Liability for subsequent partial withdrawals.
29 C.F.R. § 4207.9 Special rules.
29 C.F.R. § 4207.10 Plan rules for abatement.
29 C.F.R. § 4207.11 Method of filing; method and date of issuance.

Guidance addressing this section

No documents are primarily about this section.

Also cited in 4 other documents

PBGC

Final Rules

90 FR 39320 Aug 15, 2025 — Miscellaneous Corrections, Clarifications, and Improvements
86 FR 1256 Jan 8, 2021 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014

Proposed Rules

90 FR 6894Proposed Jan 21, 2025 — Miscellaneous Corrections, Clarifications, and Improvements Comments due Mar 24, 2025
84 FR 2075Proposed Feb 6, 2019 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 Comments due Apr 8, 2019

Tax Court (0) · DOL/Federal (1)

DOL and federal courts (1)

Also cite this provision (1)

Central States, SE and SW Areas Pension Fund v. Consumers Concrete Corp. Court of Appeals for the Seventh Circuit · Sep 17, 2026 Affirmed
Cites (a) · Text when decided

No private letter rulings in the library cite this provision yet.

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

Effective	Through	Source	Amended by
Jan 4, 1995	current	USC 2024 ed., current through 2025-01-06 run 1	Pub. L. 96-364	View

Provision-level history (blame)