Title IV — PBGC / Plan Termination Insurance
ERISA § 4209
De minimis rule
- ERISA section
- § 4209
- U.S. Code
- 29 U.S.C. § 1389
Bluebook citation: ERISA § 4209, 29 U.S.C. § 1389
Subsections of 29 U.S.C. § 1389
- (a)Reduction of unfunded vested benefits allocable to employer withdrawn from plan
- (b)Amendment of plan for reduction of amount of unfunded vested benefits allocable to employer withdrawn from plan
- (c)Nonapplicability
- (d)Presumption of employer withdrawal from plan pursuant to agreement or arrangement applicable in action or proceeding to determine or collect withdrawal liability
Related — Title IV — PBGC / Plan Termination Insurance
- § 4001 — Definitions29 U.S.C. § 1301
- § 4002 — Pension Benefit Guaranty Corporation29 U.S.C. § 1302
- § 4003 — Operation of corporation29 U.S.C. § 1303
- § 4004 — Participant and Plan Sponsor Advocate29 U.S.C. § 1304
- § 4005 — Pension benefit guaranty funds29 U.S.C. § 1305
- § 4006 — Premium rates29 U.S.C. § 1306
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Citations for quick reference only — read the linked statutory text to verify. Not legal advice.