Subchapter III: PLAN TERMINATION INSURANCE
Subtitle A: Pension Benefit Guaranty Corporation
- Section 1301: Definitions
- Section 1302: Pension Benefit Guaranty Corporation
- Section 1303: Operation of corporation
- Section 1304: Participant and Plan Sponsor Advocate
- Section 1304a: Sponsor education and assistance
- Section 1305: Pension benefit guaranty funds
- Section 1306: Premium rates
- Section 1307: Payment of premiums
- Section 1308: Annual report by the corporation
- Section 1309: Portability assistance
- Section 1310: Authority to require certain information
- Section 1311: Repealed. Pub. L. 109–280, title V, § 501(b)(1), Aug. 17, 2006, 120 Stat. 939
Subtitle C: Terminations
- Section 1341: Termination of single-employer plans
- Section 1341a: Termination of multiemployer plans
- Section 1342: Institution of termination proceedings by the corporation
- Section 1343: Reportable events
- Section 1344: Allocation of assets
- Section 1345: Recapture of payments
- Section 1346: Reports to trustee
- Section 1347: Restoration of plans
- Section 1348: Termination date
- Section 1349: Repealed. Pub. L. 100–203, title IX, § 9312(a), Dec. 22, 1987, 101 Stat. 1330–361
- Section 1350: Missing participants
Subtitle D: Liability
- Section 1361: Amounts payable by corporation
- Section 1362: Liability for termination of single-employer plans under a distress termination or a termination by corporation
- Section 1363: Liability of substantial employer for withdrawal from single-employer plans under multiple controlled groups
- Section 1364: Liability on termination of single-employer plans under multiple controlled groups
- Section 1365: Annual report of plan administrator
- Section 1366: Annual notification to substantial employers
- Section 1367: Recovery of liability for plan termination
- Section 1368: Lien for liability
- Section 1369: Treatment of transactions to evade liability; effect of corporate reorganization
- Section 1370: Enforcement authority relating to terminations of single-employer plans
- Section 1371: Penalty for failure to timely provide required information
Subtitle E: Special Provisions for Multiemployer Plans
- Part 1: employer withdrawals
- Section 1381: Withdrawal liability established; criteria and definitions
- Section 1382: Determination and collection of liability; notification of employer
- Section 1383: Complete withdrawal
- Section 1384: Sale of assets
- Section 1385: Partial withdrawals
- Section 1386: Adjustment for partial withdrawal; determination of amount; reduction for partial withdrawal liability; procedures applicable
- Section 1387: Reduction or waiver of complete withdrawal liability; procedures and standards applicable
- Section 1388: Reduction of partial withdrawal liability
- Section 1389: De minimis rule
- Section 1390: Nonapplicability of withdrawal liability for certain temporary contribution obligation periods; exception
- Section 1391: Methods for computing withdrawal liability
- Section 1392: Obligation to contribute
- Section 1393: Actuarial assumptions
- Section 1394: Application of plan amendments; exception
- Section 1395: Plan notification to corporation of potentially significant withdrawals
- Section 1396: Special rules for plans under section 404(c) of title 26
- Section 1397: Application of part in case of certain pre-1980 withdrawals; adjustment of covered plan
- Section 1398: Withdrawal not to occur because of change in business form or suspension of contributions during labor dispute
- Section 1399: Notice, collection, etc., of withdrawal liability
- Section 1400: Approval of amendments
- Section 1401: Resolution of disputes
- Section 1402: Reimbursements for uncollectible withdrawal liability
- Section 1403: Withdrawal liability payment fund
- Section 1404: Alternative method of withdrawal liability payments
- Section 1405: Limitation on withdrawal liability
- Part 2: merger or transfer of plan assets or liabilities
- Section 1411: Mergers and transfers between multiemployer plans
- Section 1412: Transfers between a multiemployer plan and a single-employer plan
- Section 1413: Partitions of eligible multiemployer plans
- Section 1414: Asset transfer rules
- Section 1415: Transfers pursuant to change in bargaining representative
- Part 3: insolvent plans
- Section 1421 to 1425: Repealed. Pub. L. 113–235, div. O, title I, § 108(a)(1), Dec. 16, 2014, 128 Stat. 2786
- Section 1426: Insolvent plans
- Part 4: financial assistance
- Part 5: benefits after termination
- Part 6: enforcement