§1414. Asset transfer rules — Inbound Citations

Citations to 29 U.S.C. § 1414 as a whole

• 29 U.S.C. § 1415(f)(1)

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  (1) Notwithstanding subsections (b) and (e), the plan sponsors of the old plan and the new plan may agree to a transfer of assets and liabilities that complies with sections 1411 and 1414 of this title, rather than this section, except that the employer’s liability with respect to the withdrawal from the old plan shall be reduced under subsection (c) as if assets and liabilities had been transferred in accordance with this section.