§1402. Reimbursements for uncollectible withdrawal liability — Inbound Citations
29 U.S.C. § 1402
Cited by 4 provisions in release 119-102.
Citations to 29 U.S.C. § 1402 as a whole
-
(C) Any amount paid by a plan during a plan year to the Pension Benefit Guaranty Corporation pursuant to section 1402 of this title or to a fund exempt under section 501(c)(22) of title 26 pursuant to section 1403 of this title shall reduce the amount of contributions considered received by the plan for the plan year.
-
(1) A fifth fund shall be established for the reimbursement of uncollectible withdrawal liability under section 1402 of this title, and shall be credited with the appropriate—(A) premiums, penalties, and interest charges collected under this subchapter, andThe fund shall be available to make payments pursuant to the supplemental program established under section 1402 of this title, including those expenses and other charges determined to be appropriate by the corporation.
-
(E) reimbursements of uncollectible withdrawal liability under section 1402 of this title.
-
(i) The corporation may provide by regulation rules not inconsistent with this section governing the establishment and maintenance of funds, but only to the extent necessary to carry out the purposes of this part (other than section 1402 of this title).