Withdrawal Liability

Addresses the exclusion of employee contributions in withdrawal liability allocation fractions.

Addresses abatement rules for employers that reenter a multiemployer plan.

Addresses calculation of the annual withdrawal liability payment amount of an employer that incurred successive partial withdrawals. PBGC subsequently adopted a rule addressing the issue. (See 29 CFR part 4206.)

Addresses the “unrelated party” requirement for the sale of assets exception to withdrawal liability.

Addresses applicability to construction industry employers of the sale-of-assets limitation on withdrawal liability.

Corrects opinion letter 85-1 and addresses calculation of withdrawal liability installment payments other than on a quarterly schedule.

Addresses effects on withdrawal liability of a proposed transfer of benefit liabilities from a multiemployer plan to a single-employer plan.

Addresses whether or not an 18-month contribution holiday is a partial withdrawal.

Addresses whether the construction industry exception to withdrawal applies where a contractor terminates its CBA, its employees do not perform any more work for which the contractor was previously required to make contributions, but the contractor subcontracts for the performance of such work.

Addresses whether officers or shareholders may be held liable for a corporation’s withdrawal liability.