§ 1382 TITLE 29—LABOR Page 544

tial withdrawal, then the employer is liable to

the plan in the amount determined under this

part to be the withdrawal liability.

(b) For purposes of subsection (a) of this section—

(1) The withdrawal liability of an employer

to a plan is the amount determined under section 1391 of this title to be the allocable

amount of unfunded vested benefits, adjusted—

(A) first, by any de minimis reduction applicable under section 1389 of this title,

(B) next, in the case of a partial withdrawal, in accordance with section 1386 of

this title,

(C) then, to the extent necessary to reflect

the limitation on annual payments under

section 1399(c)(1)(B) of this title, and

(D) finally, in accordance with section 1405

of this title.

(2) The term ‘‘complete withdrawal’’ means

a complete withdrawal described in section

1383 of this title.

(3) The term ‘‘partial withdrawal’’ means a

partial withdrawal described in section 1385 of

this title.

(Pub. L. 93–406, title IV, §4201, as added Pub. L.

96–364, title I, §104(2), Sept. 26, 1980, 94 Stat.

1217.)

PRIOR PROVISIONS

A prior section 1381, Pub. L. 93–406, title IV, §4402, formerly §4082, Sept. 2, 1974, 88 Stat. 1034; S.Res. 4, Feb. 4,

1977; Pub. L. 95–214, §1, Dec. 19, 1977, 91 Stat. 1501; S.Res.

30, Mar. 7, 1979; Pub. L. 96–24, June 19, 1979, 93 Stat. 70;

Pub. L. 96–239, §1, Apr. 30, 1980, 94 Stat. 341; Pub. L.

96–293, §1, June 30, 1980, 94 Stat. 610, renumbered §4402

and amended Pub. L. 96–364, title I, §108(a)-(c)(1), Sept.

26, 1980, 94 Stat. 1267, relating to the effective dates and

special rules for this subchapter, was transferred to

section 1461 of this title.

EFFECTIVE DATE

Part effective Sept. 26, 1980, see section 1461(e)(2) of

this title.

ELIMINATION OF RETROACTIVE APPLICATION OF AMENDMENTS MADE BY MULTIEMPLOYER PENSION PLAN

AMENDMENTS ACT OF 1980, PUB. L. 96–364

Pub. L. 98–369, div. A, title V, §558(a), (c), (d), July 18,

1984, 98 Stat. 899, provided that:

‘‘(a) IN GENERAL.—

‘‘(1) LIABILITY.—Any withdrawal liability incurred

by an employer pursuant to part 1 of subtitle E of

title IV of the Employee Retirement Income Security

Act of 1974 (29 U.S.C. 1381 et seq.) as a result of the

complete or partial withdrawal of such employer

from a multiemployer plan before September 26, 1980,

shall be void.

‘‘(2) REFUNDS.—Any amounts paid by an employer

to a plan sponsor as a result of such withdrawal liability shall be refunded by the plan sponsor to the

employer with interest (in accordance with section

401(a)(2) [26 U.S.C. 401(a)(2)]), less a reasonable

amount for administrative expenses incurred by the

plan sponsor (other than legal expenses incurred with

respect to the plan) in calculating, assessing, and refunding such amounts.

‘‘(c) NO INCREASE IN LIABILITY.—The amendments

made by this section [amending sections 1391, 1397, 1399,

1415 and 1461 of this title and provisions set out as a

note under section 1385 of this title] shall not be construed to increase the liability incurred by any employer pursuant to part 1 of subtitle E of title IV of the

Employee Retirement Income Security Act of 1974 (29

U.S.C. 1381 et seq.), as in effect immediately before the

amendments made by subsection (b) [amending sections 1391, 1397, 1399, 1415, and 1461 of this title and provisions set out as a note under section 1385 of this

title], as a result of the complete or partial withdrawal

of such employer from a multiemployer plan prior to

September 26, 1980.

‘‘(d) SPECIAL RULE FOR CERTAIN BINDING AGREEMENTS.—In the case of an employer who, on September

26, 1980, has a binding agreement to withdraw from a

multiemployer plan, subsection (a)(1) shall be applied

by substituting ‘December 31, 1980’ for ‘September 26,

1980’.’’

APPLICABILITY TO CERTAIN EMPLOYERS WITHDRAWN BEFORE SEPT. 26, 1980, FROM MULTIEMPLOYER PLAN

COVERING EMPLOYEES IN SEAGOING INDUSTRY; EFFECTIVE DATE, COVERAGE, ETC.

Section 108(c)(4) of Pub. L. 96–364 provided that: ‘‘In

the case of an employer who withdrew before the date

of enactment of this Act [Sept. 26, 1980] from a multiemployer plan covering employees in the seagoing industry (as determined by the corporation), sections 4201

through 4219 of the Employee Retirement Income Security Act of 1974, as added by this Act, [section 1381

through 1399 of this title], are effective as of May 3,

1979. For the purpose of applying section 4217 [section

1397 of this title] for purposes of the preceding sentence, the date ‘May 2, 1979,’ shall be substituted for

‘April 28, 1980,’ and the date ‘May 3, 1979’ shall be substituted for ‘April 29, 1980’. For purposes of this paragraph, terms which are used in title IV of the Employee

Retirement Income Security Act of 1974 [this subchapter], or in regulations prescribed under that title,

and which are used in the preceding sentence have the

same meaning as when used in that Act [see Short

Title note set out under sections 1001 of this title] or

those regulations. For purposes of this paragraph, the

term ‘employer’ includes only a substantial employer

covering employees in the seagoing industry (as so determined) in connection with ports on the West Coast

of the United States, but does not include an employer

who withdrew from a plan because of a change in the

collective bargaining representative.’’

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 1401, 1415, 1422

of this title.

§ 1382. Determination and collection of liability;

notification of employer

When an employer withdraws from a multiemployer plan, the plan sponsor, in accordance

with this part, shall—

(1) determine the amount of the employer’s

withdrawal liability,

(2) notify the employer of the amount of the

withdrawal liability, and

(3) collect the amount of the withdrawal liability from the employer.

(Pub. L. 93–406, title IV, §4202, as added Pub. L.

96–364, title I, §104(2), Sept. 26, 1980, 94 Stat.

1218.)

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 1401 of this title.

§ 1383. Complete withdrawal

(a) Determinative factors

For purposes of this part, a complete withdrawal from a multiemployer plan occurs when

an employer—

(1) permanently ceases to have an obligation

to contribute under the plan, or