§418E. Insolvent plans — Inbound Citations

Citations to 26 U.S.C. § 418E as a whole

• 26 U.S.C. § 411(a)(3)(F)(ii)

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  (ii) benefit payments under the plan may be suspended under section 418E or under section 4281 of the Employee Retirement Income Security Act of 1974.
• 26 U.S.C. § 432(b)(6)

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  (6) For purposes of this section, a plan in critical status shall be treated as in critical and declining status if the plan is described in one or more of subparagraphs (A), (B), (C), and (D) of paragraph (2) and the plan is projected to become insolvent within the meaning of section 418E during the current plan year or any of the 14 succeeding plan years (19 succeeding plan years if the plan has a ratio of inactive participants to active participants that exceeds 2 to 1 or if the funded percentage of the plan is less than 80 percent).
• 26 U.S.C. § 432(e)(4)(B)(i)(III)

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  (III) the plan is not projected to become insolvent within the meaning of section 418E for any of the 30 succeeding plan years.
• 26 U.S.C. § 432(e)(4)(B)(ii)(I)(bb)

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  (bb) the plan is not projected to become insolvent within the meaning of section 418E for any of the 30 succeeding plan years,
• 26 U.S.C. § 432(e)(4)(II)(bb)

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  (bb) the plan is projected to become insolvent within the meaning of section 418E for any of the 30 succeeding plan years.
• 26 U.S.C. § 432(e)(9)(C)(i)

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  (i) Taking into account the proposed suspensions of benefits (and, if applicable, a proposed partition of the plan under section 4233 of the Employee Retirement Income Security Act of 1974), the plan actuary certifies that the plan is projected to avoid insolvency within the meaning of section 418E, assuming the suspensions of benefits continue until the suspensions of benefits expire by their own terms or if no such expiration date is set, indefinitely.
• 26 U.S.C. § 432(k)(2)(D)(ii)

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  (ii) If the plan becomes insolvent within the meaning of section 418E after receiving special financial assistance, the plan shall be subject to all rules applicable to insolvent plans.
• 26 U.S.C. § 432(k)(3)(A)(iv)

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  (iv) the plan became insolvent within the meaning of section 418E after December 16, 2014, and has remained so insolvent and has not been terminated as of the date of enactment of this subsection.
• 26 U.S.C. § 432(k)(4)(C)

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  (C) If such corporation specifies in regulations or guidance that temporary priority consideration is available for plans which are insolvent within the meaning of section 418E or likely to become so insolvent or for plans which have suspended benefits under subsection (e)(9), or that availability is otherwise based on the funded status of the plan under this section, as permitted by section 4262(d) of such Act, such corporation shall consult with the Secretary regarding any granting of priority consideration to such plans.
• 29 U.S.C. § 1322a(g)(5)

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  (5) Regulations prescribed by the corporation to carry out the provisions of this subsection, may, to the extent provided therein, supersede the requirements of sections 1426, 1431, and 1441 of this title, and the requirements of section 418E of title 26, but only with respect to benefits guaranteed under this subsection.
• 29 U.S.C. § 1432(b)(1)(D)

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  (D) the plan became insolvent for purposes of section 418E of title 26 after December 16, 2014, and has remained so insolvent and has not been terminated as of March 11, 2021.
• 29 U.S.C. § 1432(n)(3)

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  (3) If the corporation specifies in regulations or guidance that temporary priority consideration is available for plans which are insolvent within the meaning of section 418E of title 26 or likely to become so insolvent or for plans which have suspended benefits under section 1085(e)(9) of this title, or that availability is otherwise based on the funded status of the plan under section 1085 of this title, as permitted by subsection (d), the corporation shall consult with the Secretary of the Treasury regarding any granting of priority consideration to such plans.