29 U.S.C. § 1392 — Obligation to contribute
submitted 46 years ago by Pub. L. 93-406 to r/title-29-LABOR · 127 words · no verdicts yet
This section defines an employer’s duty to contribute, excludes withdrawal-liability payments and delinquent contributions from that term, and prevents transactions whose main purpose is evading liability from defeating the statute.
(a) “Obligation to contribute.” In this part, this term means a duty to contribute that comes from one or more collective-bargaining or related agreements, or from a duty under applicable labor-management law. It does not include a duty to pay withdrawal liability under this section or delinquent contributions.
(b) Withdrawal-liability payments. Payments of withdrawal liability under this part are not contributions for this part.
(c) Evasion. If a main purpose of a transaction is to evade or avoid liability under this part, this part applies, and liability is determined and collected, without considering that transaction.
For purposes of this part, the term “obligation to contribute” means an obligation to contribute arising—
under one or more collective bargaining (or related) agreements, or
as a result of a duty under applicable labor-management relations law, but
does not include an obligation to pay withdrawal liability under this section or to pay delinquent contributions.
Payments of withdrawal liability under this part shall not be considered contributions for purposes of this part.
If a principal purpose of any transaction is to evade or avoid liability under this part, this part shall be applied (and liability shall be determined and collected) without regard to such transaction.
Source credit: (Pub. L. 93–406, title IV, § 4212, as added Pub. L. 96–364, title I, § 104(2), Sept. 26, 1980, 94 Stat. 1233.)
- 1980Enacted · Pub. L. 93-406 · 94 Stat. 1233
A history note hasn’t been published yet. The record shows enactment by Pub. L. 93-406 on 1980-09-26.
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