§1389. De minimis rule — Inbound Citations

Citations to 29 U.S.C. § 1389 as a whole

• 29 U.S.C. § 1381(b)(1)(A)

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  (A) first, by any de minimis reduction applicable under section 1389 of this title,
• 29 U.S.C. § 1386(a)(1)

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  (1) the amount determined under section 1391 of this title, and adjusted under section 1389 of this title if appropriate, determined as if the employer had withdrawn from the plan in a complete withdrawal—

  (A) on the date of the partial withdrawal, or

  (B) in the case of a partial withdrawal described in section 1385(a)(1) of this title (relating to 70-percent contribution decline), on the last day of the first plan year in the 3-year testing period,

  multiplied by
• 29 U.S.C. § 1391(b)(4)(B)(ii)

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  (ii) any amount which the plan sponsor determines in that plan year will not be assessed as a result of the operation of section 1389, 1399(c)(1)(B), or 1405 of this title against an employer to whom a notice described in section 1399 of this title has been sent, and
• 29 U.S.C. § 1391(d)(2)

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  (2) Sections 1384, 1389, 1399(c)(1)(B), and 1405 of this title shall not apply with respect to the withdrawal of an employer from a plan described in paragraph (1) unless the plan is amended to provide that any of such sections apply.
• 29 U.S.C. § 1394(a)

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  (a) No plan rule or amendment adopted after January 31, 1981, under section 1389 or 1391(c) of this title may be applied without the employer’s consent with respect to liability for a withdrawal or partial withdrawal which occurred before the date on which the rule or amendment was adopted.
• 29 U.S.C. § 1399(c)(1)(A)(i)

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  (i) Except as provided in subparagraphs (B) and (D) of this paragraph and in paragraphs (4) and (5), an employer shall pay the amount determined under section 1391 of this title, adjusted if appropriate first under section 1389 of this title and then under section 1386 of this title over the period of years necessary to amortize the amount in level annual payments determined under subparagraph (C), calculated as if the first payment were made on the first day of the plan year following the plan year in which the withdrawal occurs and as if each subsequent payment were made on the first day of each subsequent plan year. Actual payment shall commence in accordance with paragraph (2).
• 29 U.S.C. § 1403(c)(1)(B)

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  (B) the employer’s withdrawal liability payments which would have been due but for section 1388, 1389, 1399, or 1405 of this title,¹