Title IV — PBGC / Plan Termination Insurance

ERISA § 4232

Transfers between a multiemployer plan and a single-employer plan

ERISA section
§ 4232
U.S. Code
29 U.S.C. § 1412

Bluebook citation: ERISA § 4232, 29 U.S.C. § 1412

Subsections of 29 U.S.C. § 1412

  • (a)General authority
  • (b)Accrued benefit of participant or beneficiary not lower immediately after effective date of transfer or merger
  • (c)Liability of multiemployer plan to corporation where single-employer plan terminates within 60 months after effective date of transfer; amount of liability, exemption, etc.
  • (d)Guarantee of benefits under single-employer plan
  • (e)Transfer of liabilities by multiemployer plan to single-employer plan
  • (f)Additional requirements by corporation for protection of interests of plan participants, beneficiaries and corporation; approval by corporation of transfer of assets or liabilities to single-employer plan from plan in reorganization; covered transfers in connection with termination

Related — Title IV — PBGC / Plan Termination Insurance

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Citations for quick reference only — read the linked statutory text to verify. Not legal advice.