ERISA to U.S. Code

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General provisions

  • ERISA § 229 U.S.C. § 1001

    Findings and declaration of policy

    • (a) Benefit plans as affecting interstate commerce and the Federal taxing power
    • (b) Protection of interstate commerce and beneficiaries by requiring disclosure and reporting, setting standards of conduct, etc., for fiduciaries
    • (c) Protection of interstate commerce, the Federal taxing power, and beneficiaries by vesting of accrued benefits, setting minimum standards of funding, requiring termination insurance
  • ERISA § 329 U.S.C. § 1002

    Definitions

  • ERISA § 429 U.S.C. § 1003

    Coverage

    • (a) In general
    • (b) Exceptions for certain plans
    • (c) Voluntary employee contributions to accounts and annuities

Part 1 — Reporting & Disclosure

  • ERISA § 10129 U.S.C. § 1021

    Duty of disclosure and reporting

    • (a) Summary plan description and information to be furnished to participants and beneficiaries
    • (b) Reports to be filed with Secretary of Labor
    • (c) Terminal and supplementary reports
    • (d) Notice of failure to meet minimum funding standards
    • (e) Notice of transfer of excess pension assets to health benefits accounts
    • (f) Defined benefit plan funding notices
    • (g) Reporting by certain arrangements
    • (h) Simple retirement accounts
    • (i) Notice of blackout periods to participant or beneficiary under individual account plan
    • (j) Notice of funding-based limitation on certain forms of distribution
    • (k) Multiemployer plan information made available on request
    • (l) Notice of potential withdrawal liability
    • (m) Notice of right to divest
    • (n) Pension-linked emergency savings accounts
    • (o) Cross reference
  • ERISA § 10229 U.S.C. § 1022SPD

    Summary plan description (SPD)

  • ERISA § 10329 U.S.C. § 1023

    Annual reports

    • (a) Publication and filing
    • (b) Financial statement
    • (c) Information to be furnished by administrator
    • (d) Actuarial statement
    • (e) Statement from insurance company, insurance service, or other similar organizations which sell or guarantee plan benefits
    • (f) Additional information with respect to defined benefit plans
    • (g) Additional information with respect to pooled employer and multiple employer plans
  • ERISA § 10429 U.S.C. § 1024

    Filing and furnishing of information

    • (a) Filing of annual report with Secretary
    • (b) Publication of summary plan description and annual report to participants and beneficiaries of plan
    • (c) Statement of rights
    • (d) Furnishing summary plan information to employers and employee representatives of multiemployer plans
    • (e) Cross references
  • ERISA § 10529 U.S.C. § 1025

    Reporting of participant's benefit rights

    • (a) Requirements to provide pension benefit statements
    • (b) Limitation on number of statements
    • (c) Individual statement furnished by administrator to participants setting forth information in administrator’s Internal Revenue registration statement and notification of forfeitable benefits
  • ERISA § 10729 U.S.C. § 1027

    Retention of records

  • ERISA § 11029 U.S.C. § 1030

    Alternative methods of compliance

Part 2 — Participation & Vesting

  • ERISA § 20129 U.S.C. § 1051

    Coverage

  • ERISA § 20229 U.S.C. § 1052

    Minimum participation standards

    Parallel tax cite: 26 U.S.C. § 410

  • ERISA § 20329 U.S.C. § 1053

    Minimum vesting standards

    Parallel tax cite: 26 U.S.C. § 411

    • (a) Nonforfeitability requirements
    • (b) Computation of period of service
    • (c) Plan amendments altering vesting schedule
    • (d) Nonforfeitable benefits after lesser period and in greater amounts than required
    • (e) Consent for distribution; present value; covered distributions
    • (f) Special rules for plans computing accrued benefits by reference to hypothetical account balance or equivalent amounts
  • ERISA § 20429 U.S.C. § 1054

    Benefit accrual requirements

    Parallel tax cite: 26 U.S.C. § 411

    • (a) Satisfaction of requirements by pension plans
    • (b) Enumeration of plan requirements
    • (c) Employee’s accrued benefits derived from employer and employee contributions
    • (d) Employee service which may be disregarded in determining employee’s accrued benefits under plan
    • (e) Opportunity to repay full amount of distributions which have been reduced through disregarded employee service
    • (f) Employer treated as maintaining a plan
    • (g) Decrease of accrued benefits through amendment of plan
    • (h) Notice of significant reduction in benefit accruals
    • (i) Prohibition on benefit increases where plan sponsor is in bankruptcy
    • (j) Diversification requirements for certain individual account plans
    • (k) Special rule for determining normal retirement age for certain existing defined benefit plans
    • (l) Cross reference
  • ERISA § 20529 U.S.C. § 1055QJSA / QPSA

    Joint and survivor annuity / preretirement survivor annuity

    • (a) Required contents for applicable plans
    • (b) Applicable plans
    • (c) Plans meeting requirements of section
    • (d) “Qualified joint and survivor annuity” and “qualified optional survivor annuity” defined
    • (e) “Qualified preretirement survivor annuity” defined
    • (f) Marriage requirements for plan
    • (g) Distribution of present value of annuity; written consent; determination of present value
    • (h) Definitions
    • (i) Increased costs from providing annuity
    • (j) Use of participant’s accrued benefit as security for loan as not preventing distribution
    • (k) Spousal consent
    • (l) Regulations; consultation of Secretary of the Treasury with Secretary of Labor
  • ERISA § 20629 U.S.C. § 1056QDRO

    Form and payment of benefits

    • (a) Commencement date for payment of benefits
    • (c) Forfeiture of accrued benefits derived from employer contributions
    • (d) Assignment or alienation of plan benefits
    • (e) Limitation on distributions other than life annuities paid by plan
    • (f) Missing participants in terminated plans
    • (g) Funding-based limits on benefits and benefit accruals under single-employer plans
    • (h) Special rules applicable to benefit overpayments
  • ERISA § 20829 U.S.C. § 1058

    Mergers and consolidations of plans

  • ERISA § 20929 U.S.C. § 1059

    Recordkeeping and reporting

  • ERISA § 21029 U.S.C. § 1060

    Multiple employer plans and other special rules

    • (a) Plan maintained by more than one employer
    • (b) Maintenance of plan of predecessor employer
    • (c) Plan maintained by controlled group of corporations
    • (d) Plan of trades or businesses under common control
    • (e) Special rules for eligible combined defined benefit plans and qualified cash or deferred arrangements
    • (f) Cooperative and small employer charity pension plans

Part 3 — Funding

  • ERISA § 30129 U.S.C. § 1081

    Coverage

    • (a) Plans excepted from applicability of this part
    • (b) “Insurance contract plan” defined
    • (c) Applicability of this part to terminated multiemployer plans
  • ERISA § 30229 U.S.C. § 1082

    Minimum funding standards

    Parallel tax cite: 26 U.S.C. § 412

    • (a) Requirement to meet minimum funding standard
    • (b) Liability for contributions
    • (c) Variance from minimum funding standards
    • (d) Miscellaneous rules
  • ERISA § 30329 U.S.C. § 1083

    Minimum funding — single-employer defined benefit plans

    Parallel tax cite: 26 U.S.C. § 430

    • (a) Minimum required contribution
    • (b) Target normal cost
    • (c) Shortfall amortization charge
    • (d) Rules relating to funding target
    • (e) Waiver amortization charge
    • (f) Reduction of minimum required contribution by prefunding balance and funding standard carryover balance
    • (g) Valuation of plan assets and liabilities
    • (h) Actuarial assumptions and methods
    • (i) Special rules for at-risk plans
    • (j) Payment of minimum required contributions
    • (k) Imposition of lien where failure to make required contributions
    • (l) Qualified transfers to health benefit accounts
    • (m) Special rules for community newspaper plans
  • ERISA § 30429 U.S.C. § 1084

    Minimum funding standards for multiemployer plans

    Parallel tax cite: 26 U.S.C. § 431

    • (a) In general
    • (b) Funding standard account
    • (c) Additional rules
    • (d) Extension of amortization periods for multiemployer plans
  • ERISA § 30529 U.S.C. § 1085Zone status

    Multiemployer plans in endangered or critical status

    Parallel tax cite: 26 U.S.C. § 432

    • (a) General rule
    • (b) Determination of endangered and critical status
    • (c) Funding improvement plan must be adopted for multiemployer plans in endangered status
    • (d) Rules for operation of plan during adoption and improvement periods
    • (e) Rehabilitation plan must be adopted for multiemployer plans in critical status
    • (f) Rules for operation of plan during adoption and rehabilitation period
    • (g) Adjustments disregarded in withdrawal liability determination
    • (h) Expedited resolution of plan sponsor decisions
    • (i) Nonbargained participation
    • (j) Definitions; actuarial method

Part 4 — Fiduciary Responsibility

  • ERISA § 40129 U.S.C. § 1101

    Coverage

    • (a) Scope of coverage
    • (b) Securities or policies deemed to be included in plan assets
  • ERISA § 40229 U.S.C. § 1102

    Establishment of plan

    • (a) Named fiduciaries
    • (b) Requisite features of plan
    • (c) Optional features of plan
  • ERISA § 40329 U.S.C. § 1103

    Establishment of trust

    • (a) Benefit plan assets to be held in trust; authority of trustees
    • (b) Exceptions
    • (c) Assets of plan not to inure to benefit of employer; allowable purposes of holding plan assets
    • (d) Termination of plan
  • ERISA § 40429 U.S.C. § 1104Prudence / loyalty

    Fiduciary duties

    • (a) Prudent man standard of care
    • (b) Indicia of ownership of assets outside jurisdiction of district courts
    • (c) Control over assets by participant or beneficiary
    • (d) Plan terminations
    • (e) Safe harbor for annuity selection
  • ERISA § 40529 U.S.C. § 1105

    Liability for breach by co-fiduciary

    • (a) Circumstances giving rise to liability
    • (b) Assets held by two or more trustees
    • (c) Allocation of fiduciary responsibility; designated persons to carry out fiduciary responsibilities
    • (d) Investment managers
  • ERISA § 40629 U.S.C. § 1106Prohibited transactions

    Prohibited transactions

    • (a) Transactions between plan and party in interest
    • (b) Transactions between plan and fiduciary
    • (c) Transfer of real or personal property to plan by party in interest
  • ERISA § 40729 U.S.C. § 1107

    10% limit on employer securities and real property

    • (a) Percentage limitation
    • (b) Exception
    • (c) Election
    • (d) Definitions
    • (e) Marketable obligations
    • (f) Maximum percentage of stock held by plan; time of holding or acquisition; necessity of legally binding contract
  • ERISA § 40829 U.S.C. § 1108PT exemptions

    Exemptions from prohibited transactions

    • (a) Grant of exemptions
    • (c) Fiduciary benefits and compensation not prohibited by section 1106
    • (d) Owner-employees; family members; shareholder employees
    • (e) Acquisition or sale by plan of qualifying employer securities; acquisition, sale, or lease by plan of qualifying employer real property
    • (f) Applicability of statutory prohibitions to mergers or transfers
    • (g) Provision of investment advice to participant and beneficiaries
    • (h) Provision of pharmacy benefit services
  • ERISA § 40929 U.S.C. § 1109

    Liability for breach of fiduciary duty

  • ERISA § 41029 U.S.C. § 1110

    Exculpatory provisions; insurance

  • ERISA § 41229 U.S.C. § 1112ERISA bond

    Bonding

    • (a) Requisite bonding of plan officials
    • (b) Unlawful acts
    • (c) Conflict of interest prohibited in procuring bonds
    • (d) Exclusiveness of statutory basis for bonding requirement for persons handling funds or other property of employee benefit plans
    • (e) Regulations
  • ERISA § 41329 U.S.C. § 1113

    Limitation of actions

Part 5 — Administration & Enforcement

  • ERISA § 50129 U.S.C. § 1131

    Criminal penalties

  • ERISA § 50229 U.S.C. § 1132Civil enforcement

    Civil enforcement

    • (a) Persons empowered to bring a civil action
    • (c) Administrator’s refusal to supply requested information; penalty for failure to provide annual report in complete form
    • (d) Status of employee benefit plan as entity
    • (e) Jurisdiction
    • (f) Amount in controversy; citizenship of parties
    • (g) Attorney’s fees and costs; awards in actions involving delinquent contributions
    • (h) Service upon Secretary of Labor and Secretary of the Treasury
    • (i) Administrative assessment of civil penalty
    • (j) Direction and control of litigation by Attorney General
    • (k) Jurisdiction of actions against the Secretary of Labor
    • (l) Civil penalties on violations by fiduciaries
    • (m) Penalty for improper distribution
  • ERISA § 50329 U.S.C. § 1133

    Claims procedure

  • ERISA § 50429 U.S.C. § 1134

    Investigative authority

    • (a) Investigation and submission of reports, books, etc.
    • (b) Frequency of submission of books and records
    • (c) Other provisions applicable relating to attendance of witnesses and production of books, records, etc.
    • (d) Evidentiary privilege; confidentiality of communications
    • (e) Application of privilege
  • ERISA § 50529 U.S.C. § 1135

    Regulations

  • ERISA § 51029 U.S.C. § 1140

    Interference with protected rights

  • ERISA § 51129 U.S.C. § 1141

    Coercive interference

  • ERISA § 51429 U.S.C. § 1144Preemption clause

    Preemption of State laws

    • (a) Supersedure; effective date
    • (b) Construction and application
    • (c) Definitions
    • (d) Alteration, amendment, modification, invalidation, impairment, or supersedure of any law of the United States prohibited
    • (e) Automatic contribution arrangements
  • ERISA § 51529 U.S.C. § 1145

    Delinquent contributions

Part 6 — COBRA Continuation Coverage

  • ERISA § 60129 U.S.C. § 1161COBRA

    Plans must provide continuation coverage

    Parallel tax cite: 26 U.S.C. § 4980B

    • (a) In general
    • (b) Exception for certain plans
  • ERISA § 60229 U.S.C. § 1162COBRA

    Continuation coverage requirements

  • ERISA § 60329 U.S.C. § 1163COBRA

    Qualifying events

  • ERISA § 60429 U.S.C. § 1164COBRA

    Applicable premium

  • ERISA § 60529 U.S.C. § 1165COBRA

    Election

    • (a) In general
  • ERISA § 60629 U.S.C. § 1166COBRA

    Notice requirements

    • (a) In general
    • (b) Alternative means of compliance with requirements for notification of multiemployer plans by employers
    • (c) Rules relating to notification of qualified beneficiaries by plan administrator
  • ERISA § 60729 U.S.C. § 1167COBRA

    Definitions

  • ERISA § 60929 U.S.C. § 1169QMCSO

    Additional standards (QMCSO; pediatric vaccines)

    • (a) Group health plan coverage pursuant to medical child support orders
    • (b) Rights of States with respect to group health plans where participants or beneficiaries thereunder are eligible for medicaid benefits
    • (c) Group health plan coverage of dependent children in cases of adoption
    • (d) Continued coverage of costs of a pediatric vaccine under group health plans
    • (e) Regulations

Part 7 — Group Health Plan Requirements

  • ERISA § 70129 U.S.C. § 1181HIPAA

    Limitation on preexisting condition exclusions

    Parallel tax cite: 26 U.S.C. § 9801

    • (a) Limitation on preexisting condition exclusion period; crediting for periods of previous coverage
    • (b) Definitions
    • (c) Rules relating to crediting previous coverage
    • (d) Exceptions
    • (e) Certifications and disclosure of coverage
    • (f) Special enrollment periods
    • (g) Use of affiliation period by HMOs as alternative to preexisting condition exclusion
  • ERISA § 70229 U.S.C. § 1182HIPAA

    Prohibiting discrimination based on health status

    • (a) In eligibility to enroll
    • (b) In premium contributions
    • (c) Genetic testing
    • (d) Prohibition on collection of genetic information
    • (e) Application to all plans
    • (f) Genetic information of a fetus or embryo
  • ERISA § 70329 U.S.C. § 1183

    Guaranteed renewability (multiemployer / MEWA)

  • ERISA § 71129 U.S.C. § 1185Newborns' Act

    Benefits for mothers and newborns

    • (a) Requirements for minimum hospital stay following birth
    • (b) Prohibitions
    • (c) Rules of construction
    • (d) Notice under group health plan
    • (e) Level and type of reimbursements
    • (f) Preemption; exception for health insurance coverage in certain States
  • ERISA § 71229 U.S.C. § 1185aMHPAEA

    Mental health and substance use disorder parity

    • (a) In general
    • (b) Construction
    • (c) Exemptions
    • (d) Separate application to each option offered
    • (e) Definitions
    • (f) Secretary report
    • (g) Notice and assistance
  • ERISA § 71329 U.S.C. § 1185bWHCRA

    Reconstructive surgery after mastectomy

    • (a) In general
    • (b) Notice
    • (c) Prohibitions
    • (d) Rule of construction
    • (e) Preemption, relation to State laws
  • ERISA § 71429 U.S.C. § 1185cMichelle's Law

    Dependent students on medically necessary leave

    • (a) Medically necessary leave of absence
    • (b) Requirement to continue coverage
    • (c) Notice
    • (d) No change in benefits
    • (e) Continued application in case of changed coverage
  • ERISA § 71529 U.S.C. § 1185dACA

    Additional market reforms (incorporates the ACA)

    • (a) General rule
    • (b) Exception
  • ERISA § 71629 U.S.C. § 1185eNo Surprises Act

    Preventing surprise medical bills

    • (a) Coverage of emergency services
    • (b) Coverage of non-emergency services performed by nonparticipating providers at certain participating facilities
    • (c) Determination of out-of-network rates to be paid by health plans; independent dispute resolution process
    • (d) Certain access fees to certain databases
    • (e) Transparency regarding in-network and out-of-network deductibles and out-of-pocket limitations
    • (f) Advanced explanation of benefits
  • ERISA § 73129 U.S.C. § 1191

    Preemption; State flexibility; construction

    • (a) Continued applicability of State law with respect to health insurance issuers
    • (b) Special rules in case of portability requirements
    • (c) Rules of construction
    • (d) Definitions
  • ERISA § 73229 U.S.C. § 1191a

    Special rules (excepted benefits)

    • (a) General exception for certain small group health plans
    • (b) Exception for certain benefits
    • (c) Exception for certain benefits if certain conditions met
    • (d) Treatment of partnerships
  • ERISA § 73329 U.S.C. § 1191b

    Definitions

    • (a) Group health plan
    • (b) Definitions relating to health insurance
    • (c) Excepted benefits
    • (d) Other definitions
  • ERISA § 73429 U.S.C. § 1191c

    Regulations

Title IV — PBGC / Plan Termination Insurance

  • ERISA § 400129 U.S.C. § 1301

    Definitions

  • ERISA § 400229 U.S.C. § 1302PBGC

    Pension Benefit Guaranty Corporation

    • (b) Powers of corporation
    • (c) Director
    • (d) Board of directors; compensation; reimbursement for expenses
    • (e) Meetings
    • (f) Adoption of bylaws; amendment, alteration; publication in the Federal Register
    • (g) Exemption from taxation
    • (h) Advisory committee to corporation
    • (i) Special rules regarding disasters, etc.
    • (j) Conflicts of interest
    • (k) Risk management officer
  • ERISA § 400629 U.S.C. § 1306

    Premium rates

    • (a) Schedules for premium rates and bases for application; establishment, coverage, etc.
    • (b) Revised schedule; Congressional procedures applicable
    • (c) Rates for plans for basic benefits
  • ERISA § 400729 U.S.C. § 1307

    Payment of premiums

    • (a) Premiums payable when due; accrual; waiver or reduction
    • (b) Late payment charge; waiver; interest on overpayment
    • (c) Civil action to recover premium penalty and interest
    • (d) Basic benefits guarantee not stopped by designated payor’s failure to pay premiums when due
    • (e) Designated payor
  • ERISA § 401029 U.S.C. § 13104010 filing

    Annual financial and actuarial reporting

    • (a) Information required
    • (b) Persons required to provide information
    • (c) Information exempt from disclosure requirements
    • (d) Additional information required
  • ERISA § 402129 U.S.C. § 1321

    Plans covered

    • (a) Plans covered
    • (b) Plans not covered
    • (c) Definitions
    • (d) Substantial owner defined
  • ERISA § 402229 U.S.C. § 1322

    Single-employer plan benefits guaranteed

    • (a) Nonforfeitable benefits
    • (b) Exceptions
    • (c) Payment by corporation to participants and beneficiaries of recovery percentage of outstanding amount of benefit liabilities
    • (d) Authorization to guarantee other classes of benefits
    • (e) Nonforfeitability of preretirement survivor annuity
    • (f) Effective date of plan amendments
    • (g) Bankruptcy filing substituted for termination date
    • (h) Special rule for plans electing certain funding requirements
  • ERISA § 4022A29 U.S.C. § 1322a

    Multiemployer plan benefits guaranteed

    • (a) Benefits of covered plans subject to guarantee
    • (b) Benefits or benefit increases not eligible for guarantee
    • (c) Determinations respecting amount of guarantee
    • (d) Amount of guarantee of reduced benefit
    • (e) Ineligibility of benefits for guarantee
    • (f) Study, report, etc., respecting premium increase in existing basic-benefit guarantee levels; Congressional procedures applicable for revision of schedules
    • (g) Guarantee of payment of other classes of benefits and establishment of terms and conditions of guarantee; promulgation of regulations for establishment of supplemental program to guarantee benefits otherwise ineligible; status of benefits; applicability of revised schedule of premiums
  • ERISA § 404129 U.S.C. § 1341Plan termination

    Termination of single-employer plans

    • (a) General rules governing single-employer plan terminations
    • (b) Standard termination of single-employer plans
    • (c) Distress termination of single-employer plans
    • (d) Sufficiency
    • (e) Limitation on the conversion of a defined benefit plan to a defined contribution plan
  • ERISA § 4041A29 U.S.C. § 1341a

    Termination of multiemployer plans

    • (a) Determinative factors
    • (b) Date of termination
    • (c) Duties of plan sponsor of amended plan
    • (d) Duties of plan sponsor of nonoperative plan
    • (e) Amount of contribution of employer under amended plan for each plan year subsequent to plan termination date
    • (f) Payment of benefits; reporting requirements for terminated plans and rules and standards for administration of such plans
  • ERISA § 404229 U.S.C. § 1342

    Institution of termination proceedings by PBGC

    • (a) Authority to institute proceedings to terminate a plan
    • (b) Appointment of trustee
    • (c) Adjudication that plan must be terminated
    • (d) Powers of trustee
    • (e) Filing of application notwithstanding pendency of other proceedings
    • (f) Exclusive jurisdiction; stay of other proceedings
    • (g) Venue
    • (h) Compensation of trustee and professional service personnel appointed or retained by trustee
  • ERISA § 404329 U.S.C. § 1343Reportable events

    Reportable events

    • (a) Notification that event has occurred
    • (b) Notification that event is about to occur
    • (c) Enumeration of reportable events
    • (d) Notification to corporation by Secretary of the Treasury
    • (e) Notification to corporation by Secretary of Labor
    • (f) Disclosure exemption
  • ERISA § 404429 U.S.C. § 1344

    Allocation of assets

    • (a) Order of priority of participants and beneficiaries
    • (b) Adjustment of allocations; reallocations; mandatory contributions; establishment of subclasses and categories
    • (c) Increase or decrease in value of assets
    • (d) Distribution of residual assets; restrictions on reversions pursuant to recently amended plans; assets attributable to employee contributions; calculation of remaining assets
    • (e) Bankruptcy filing substituted for termination date
  • ERISA § 405029 U.S.C. § 1350Missing participants

    Missing participants

    • (a) General rule
    • (b) Definitions
    • (c) Multiemployer plans
    • (d) Plans not otherwise subject to subchapter
    • (e) Regulatory authority
  • ERISA § 406229 U.S.C. § 1362

    Liability for plan termination (single-employer)

    • (a) In general
    • (b) Liability to corporation
    • (d) Definitions
    • (e) Treatment of substantial cessation of operations
  • ERISA § 406929 U.S.C. § 1369

    Treatment of transactions to evade liability

    • (a) Treatment of transactions to evade liability
    • (b) Effect of corporate reorganization
  • ERISA § 420129 U.S.C. § 1381Withdrawal liability

    Withdrawal liability established

  • ERISA § 420329 U.S.C. § 1383

    Complete withdrawal

    • (a) Determinative factors
    • (b) Building and construction industry
    • (c) Entertainment industry
    • (d) Other determinative factors
    • (e) Date of complete withdrawal
    • (f) Special liability withdrawal rules for industries other than construction and entertainment industries; procedures applicable to amend plans
  • ERISA § 420529 U.S.C. § 1385

    Partial withdrawal

    • (a) Determinative factors
    • (b) Criteria applicable
    • (c) Retail food industry
    • (d) Continuation of liability of employer for partial withdrawal under amended plan
  • ERISA § 421129 U.S.C. § 1391

    Methods for computing withdrawal liability

    • (a) Determination of amount of unfunded vested benefits allocable to employer withdrawn from plan
    • (b) Factors determining computation of amount of unfunded vested benefits allocable to employer withdrawn from plan
    • (c) Amendment of multiemployer plan for determination respecting amount of unfunded vested benefits allocable to employer withdrawn from plan; factors determining computation of amount
    • (d) Method of calculating allocable share of employer of unfunded vested benefits set forth in subsection (c)(3); applicability of certain statutory provisions
    • (e) Reduction of liability of withdrawn employer in case of transfer of liabilities to another plan incident to withdrawal or partial withdrawal of employer
    • (f) Computations applicable in case of withdrawal following merger of multiemployer plans
  • ERISA § 421929 U.S.C. § 1399

    Notice and collection of withdrawal liability

    • (a) Furnishing of information by employer to plan sponsor
    • (b) Notification, demand for payment, and review upon complete or partial withdrawal by employer
    • (c) Payment requirements; amount, etc.
    • (d) Applicability of statutory prohibitions
  • ERISA § 422129 U.S.C. § 1401Arbitration

    Resolution of disputes (arbitration)

    • (a) Arbitration proceedings; matters subject to arbitration, procedures applicable, etc.
    • (b) Alternative collection proceedings; civil action subsequent to arbitration award; conduct of arbitration proceedings
    • (c) Presumption respecting finding of fact by arbitrator
    • (d) Payments by employer prior and subsequent to determination by arbitrator; adjustments; failure of employer to make payments
    • (e) Procedures applicable to certain disputes
    • (f) Procedures applicable to certain disputes
  • ERISA § 423129 U.S.C. § 1411

    Mergers and transfers between multiemployer plans

    • (a) Authority of plan sponsor
    • (b) Criteria
    • (d) Nature of plan to which liabilities are transferred
    • (e) Facilitated mergers
  • ERISA § 424329 U.S.C. § 1423

    Insolvent multiemployer plans

  • ERISA § 426229 U.S.C. § 1432SFA

    Special financial assistance (ARPA)

    • (a) Special financial assistance
    • (b) Eligible multiemployer plans
    • (c) Applications for special financial assistance
    • (d) Temporary priority consideration of applications
    • (e) Actuarial assumptions
    • (f) Application deadline
    • (g) Determinations on applications
    • (h) Manner of payment
    • (i) Amount and manner of special financial assistance
    • (j) Determination of amount of special financial assistance
    • (k) Reinstatement of suspended benefits
    • (l) Restrictions on the use of special financial assistance
    • (m) Conditions on plans receiving special financial assistance
    • (n) Coordination with Secretary of the Treasury
  • ERISA § 430129 U.S.C. § 1451

    Civil actions (multiemployer)

    • (a) Persons entitled to maintain actions
    • (b) Failure of employer to make withdrawal liability payment within prescribed time
    • (c) Jurisdiction of Federal and State courts
    • (d) Venue and service of process
    • (e) Costs and expenses
    • (f) Time limitations
    • (g) Service of complaint on corporation; intervention by corporation

A quick-reference crosswalk of the sections practitioners cite most, compiled from the public U.S. Code. Always confirm against the official text before relying on it. Every row links to Cornell LII and to the GPO's govinfo. This is reference information, not legal advice.