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Subtitle D—Liability

  • § 1361. Amounts payable by corporation
  • § 1362. Liability for termination of single-employer plans under a distress termination or a termination by corporation
  • § 1363. Liability of substantial employer for withdrawal from single-employer plans under multiple controlled groups
  • § 1364. Liability on termination of single-employer plans under multiple controlled groups
  • § 1365. Annual report of plan administrator
  • § 1366. Annual notification to substantial employers
  • § 1367. Recovery of liability for plan termination
  • § 1368. Lien for liability
  • § 1369. Treatment of transactions to evade liability; effect of corporate reorganization
  • § 1370. Enforcement authority relating to terminations of single-employer plans
  • § 1371. Penalty for failure to timely provide required information

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