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Key provisions: ERISA § 4201 (29 U.S.C. § 1381)
53 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 4203.3(a) — Plan adoption of special withdrawal rules.
    PBGCRegulationsJan 1, 2017
    …n may, subject to the approval of the PBGC, establish by plan amendment special complete or partial withdrawal liability rules. A complete withdrawal liability rule adopted pursuant to this part shall be similar to the rules for the construction and entertainment industries described in section 4203 (b) and (c) of ERIS…
  2. 29 C.F.R. § 2530.203-3(c)(2)(i) — Suspension of pension benefits upon employment.
    ERISARegulationsJan 1, 2017
    …aining the plan. Example.One of the employers contributing to a multiemployer plan engages in heavy construction, another in textile manufacturing, and another in communications. Employee E began his career as an employee of an employer engaged in heavy construction. Later E was employed by an employer in communication…
  3. 29 C.F.R. § 4208.2(4) — Definitions.
    PBGCRegulationsJan 1, 2017
    (4) (4) An acquisition by or of, or a merger or combination with another trade or business. Partial withdrawal means a partial withdrawal as described in section 4205 of ERISA. Partial withdrawal year means the third year of the 3-year testing period in the case of a partial withdrawal caused by a 70-percent contributi…
  4. 29 C.F.R. § 4041A.23 — Imposition and collection of withdrawal liability.
    PBGCRegulationsJul 1, 2001related by meaning
    … the end of the plan year as of which the PBGC determines that plan assets (exclusive of claims for withdrawal liability) are sufficient to satisfy all nonforfeitable benefits under the plan, the plan sponsor shall be responsible for determining, imposing and collecting withdrawal liability (including the liability ari…
  5. 29 C.F.R. § 4206.3 — Credit against liability for a subsequent withdrawal.
    PBGCRegulationsJan 1, 2017related by meaning
    Whenever an employer that was assessed withdrawal liability for a partial withdrawal from a plan partially or completely withdraws from that plan in a subsequent plan year, it shall receive a credit against the new withdrawal liability in an amount greater than or equal to zero, determined in accordance with this part.…
  6. 29 C.F.R. § 4219.16(f)(2) — Imposition of liability.
    PBGCRegulationsJan 1, 2017related by meaning
    (f)(2) (2) Other employers. For an employer that had no initial withdrawal liability, or had fully paid its liability prior to the mass withdrawal valuation date, the plan sponsor shall determine the payment schedule for redetermination liability, in accordance with section 4219(c)(1) of ERISA, in the same manner and u…
  7. ERISA § 4225(e) (29 U.S.C. § 1405) — Limitation on withdrawal liability
    PBGCCode / StatuteJan 6, 2017related by meaning
    (e) (e) One or more withdrawals of employer attributable to same sale, liquidation, or dissolution In the case of one or more withdrawals of an employer attributable to the same sale, liquidation, or dissolution, under regulations prescribed by the corporation— (e)(1) (1) all such withdrawals shall be treated as a sing…
  8. 29 C.F.R. § 4219.18(e) — Withdrawal in a plan year in which substantially all employers withdraw.
    PBGCRegulationsJan 1, 2017related by meaning
    (e) (e) Notice of liability. Within 30 days after the determination of liability, the plan sponsor shall issue a notice of liability in writing to each liable employer. The notice shall include— (e)(1) (1) The amount of the employer's liability for de minimis amounts; (e)(2) (2) A schedule for payment of the liability,…
  9. 88 FR 4900 — Special Financial Assistance by PBGC-Withdrawal Liability Condition Exception
    PBGCFinal Rules (FR)Jan 26, 2023related by meaning
    …ms or operations. These conditions are described in § 4262.16 and include conditions that relate to withdrawal liability. Under sections 4201 through 4225 of ERISA, when a contributing employer withdraws from an underfunded multiemployer plan, the plan sponsor assesses withdrawal liability against the employer. Withdra…
  10. 35 T.C. 1238 — Kimble Glass Co. v. Commissioner
    IRCCourt RulingsMar 31, 1961
    …ues that Kaylo was similar to glass blocks and insulators because all were used in the building and construction industry, and, therefore, that the Kaylo business did not differ substantially from the glass block and insulator business. This contention is clearly without merit. For example: Many products other than gla…
  11. Notice 2025-68 — Notice of intent to issue regulations with respect to section 530A Trump accounts
    IRCNoticesDec 22, 2025
    ested regarding the 90 percent threshold. Q. D-6: What is an industry-specific index or a sector-specific index for purposes of section 530A(b)(3)(B)? A. D-6: An index is industry-specific or sector-specific if the inclusion of a company depends on the kind of business or industry in which the company is engaged. For e…
  12. 85 FR 23172 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business
    IRCProposed Rules (FR)Proposed Apr 24, 2020
    …ces (72). Id. at 16 & 20. The third digit designates the subsector; the fourth digit designates the industry group; and the fifth digit designates the NAICS industry. Any establishment is usually classified down to the NAICS five-digit industry level classification, using the classification of the industry that best ma…
  13. ERISA § 4211(e) (29 U.S.C. § 1391) — Methods for computing withdrawal liability
    PBGCCode / StatuteJan 6, 2017related by meaning
    …n of liability of withdrawn employer in case of transfer of liabilities to another plan incident to withdrawal or partial withdrawal of employer In the case of a transfer of liabilities to another plan incident to an employer's withdrawal or partial withdrawal, the withdrawn employer's liability under this part shall b…