§1392. Obligation to contribute — Inbound Citations
29 U.S.C. § 1392
Cited by 10 provisions in release 119-102.
Citations to 29 U.S.C. § 1392 as a whole
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(B) Any group treated as a single employer under subsection (b)(1) of section 1301 of this title, without regard to any transaction that was a basis for the plan’s finding under section 1392 of this title, shall be treated as a single employer for purposes of this subparagraph.
Citations to §1392(a)
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(II) each employer who has an obligation to contribute (within the meaning of section 1392(a) of this title) under the plan, and
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(II) each employer who has an obligation to contribute (within the meaning of section 1392(a) of this title) under the plan, and
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(7) The term “obligation to contribute” has the meaning given such term under section 1392(a) of this title.
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(E) each employer who has an obligation to contribute, within the meaning of section 1392(a) of this title, under a multiemployer plan, and
Citations to §1392(c)
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(B) such determination is based in whole or in part on a finding by the plan sponsor under section 1392(c) of this title that a principal purpose of a transaction that occurred before January 1, 1999, was to evade or avoid withdrawal liability under this subtitle, and
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(ii) the plan sponsor shall have the burden to establish, by a preponderance of the evidence, the elements of the claim under section 1392(c) of this title that a principal purpose of the transaction was to evade or avoid withdrawal liability under this subtitle.
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(1) If—(A) a plan sponsor of a plan determines that—(i) a complete or partial withdrawal of an employer has occurred, or(ii) an employer is liable for withdrawal liability payments with respect to such complete or partial withdrawal, and(B) such determination is based in whole or in part on a finding by the plan sponsor under section 1392(c) of this title that a principal purpose of any transaction which occurred after December 31, 1998, and at least 5 years (2 years in the case of a small employer) before the date of the complete or partial withdrawal was to evade or avoid withdrawal liability under this subtitle,then the person against which the withdrawal liability is assessed based solely on the application of section 1392(c) of this title may elect to use the special rule under paragraph (2) in applying subsection (d) of this section and section 1399(c) of this title to such person.
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(B) such determination is based in whole or in part on a finding by the plan sponsor under section 1392(c) of this title that a principal purpose of any transaction which occurred after December 31, 1998, and at least 5 years (2 years in the case of a small employer) before the date of the complete or partial withdrawal was to evade or avoid withdrawal liability under this subtitle,
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(A) provides notice to the plan sponsor of its election to apply the special rule in this paragraph within 90 days after the plan sponsor notifies the electing person of its liability by reason of the application of section 1392(c) of this title; and