ERISA § 4212 (29 U.S.C. § 1392)

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Obligation to contribute

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

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(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.

Source credit, amendments & notes

(Pub. L. 93–406, title IV, §4212, as added Pub. L. 96–364, title I, §104(2), Sept. 26, 1980, 94 Stat. 1233.)

ERISA § 4212 (29 U.S.C. § 1392) — Obligation to contribute · USC 2024 ed., current through 2025-01-06 · https://pensionresource.website/EAMain?content=EAMain.Law&id=usc29-1392 · printed Oct 16, 2026

Cited by (code & regs)

ERISA § 4221 (29 U.S.C. § 1401) Resolution of disputes
I.R.C. § 432 Additional funding rules for multiemployer plans …
ERISA § 305 (29 U.S.C. § 1085) Additional funding rules for multiemployer plans …
Treas. Reg. § 54.4980F-1 Notice requirements for certain pension plan amen…
Treas. Reg. § 1.432(e)(9)-1 Benefit suspensions for multiemployer plans in cr…
29 C.F.R. § 4233.15 Nature and operation of successor plan.
ERISA § 4042 (29 U.S.C. § 1342) Institution of termination proceedings by the cor…

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Guidance addressing this section

No documents are primarily about this section.

Also cited in 6 other documents

IRS / Treasury

Revenue Procedures

Rev. Proc. 2016-27 May 9, 2016 — This revenue procedure contains revised procedures for applications for a suspension of benefits under a multiemployer defined benefit pension plan that is in … (a)
Rev. Proc. 2015-34 Jul 6, 2015 — This revenue procedure prescribes the application process for proposed suspensions of benefits for certain multiemployer defined benefit pension plans that are… (a)

Final Rules

81 FR 25540 Apr 28, 2016 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 (a)
80 FR 35207 Jun 19, 2015 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 (a)

Proposed Rules

REG-110136-07Proposed Apr 28, 2008 — Proposed regulations under section 4980F of the Code provide guidance relating to a plan amendment that is permitted to be effective before the plan amendment’… (a)

PBGC

Final Rules

80 FR 35220 Jun 19, 2015 — Partitions of Eligible Multiemployer Plans

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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)