§ 1392. Obligation to contribute

Statutory text

“Obligation to contribute” defined

For purposes of this part, the term “obligation to contribute” means an obligation to contribute arising—

under one or more collective bargaining (or related) agreements, or

as a result of a duty under applicable labor-management relations law, but

does not include an obligation to pay withdrawal liability under this section or to pay delinquent contributions.

Payments of withdrawal liability not considered contributions

Payments of withdrawal liability under this part shall not be considered contributions for purposes of this part.

Transactions to evade or avoid liability

If a principal purpose of any transaction is to evade or avoid liability under this part, this part shall be applied (and liability shall be determined and collected) without regard to such transaction.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1980
Employee Retirement Income Security Act of 1974
Pub. L. 93–406 title IV § 4212 · 88 Stat. 829
Enacted · 29 U.S.C. § 1392
(Pub. L. 93–406, title IV, § 4212, as added Pub. L. 96–364, title I, § 104(2), Sept. 26, 1980, 94 Stat. 1233.)
Source evidence
Code source credit
(Pub. L. 93–406, title IV, § 4212, as added Pub. L. 96–364, title I, § 104(2), Sept. 26, 1980, 94 Stat. 1233.)

0 of 1 references resolved to an enrolled provision · 1 partial

Credits

(Pub. L. 93–406, title IV, § 4212, as added Pub. L. 96–364, title I, § 104(2), Sept. 26, 1980, 94 Stat. 1233.)