U.S. Code » Title 29 » Chapter CHAPTER 18— EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM › Subchapter SUBCHAPTER III— PLAN TERMINATION INSURANCE › Subtitle Subtitle C— Terminations

29 U.S.C. § 1341a

Termination of multiemployer plans

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 29 CasesGoogle Scholar
(a) Determinative factorsTermination of a multiemployer plan under this section occurs as a result of—(1) the adoption after September 26, 1980, of a plan amendment which provides that participants will receive no credit for any purpose under the plan for service with any employer after the date specified by such amendment;(2) the withdrawal of every employer from the plan, within the meaning of section 1383 of this title, or the cessation of the obligation of all employers to contribute under the plan; or(3) the adoption of an amendment to the plan which causes the plan to become a plan described in section 1321(b)(1) of this title.(b) Date of termination(1) The date on which a plan terminates under paragraph (1) or (3) of subsection (a) is the later of—(A) the date on which the amendment is adopted, or(B) the date on which the amendment takes effect.(2) The date on which a plan terminates under paragraph (2) of subsection (a) is the earlier of—(A) the date on which the last employer withdraws, or(B) the first day of the first plan year for which no employer contributions were required under the plan.(c) Duties of plan sponsor of amended planExcept as provided in subsection (f)(1), the plan sponsor of a plan which terminates under paragraph (2) of subsection (a) shall—(1) limit the payment of benefits to benefits which are nonforfeitable under the plan as of the date of the termination, and(2) pay benefits attributable to employer contributions, other than death benefits, only in the form of an annuity, unless the plan assets are distributed in full satisfaction of all nonforfeitable benefits under the plan.(d) Duties of plan sponsor of nonoperative plan

The plan sponsor of a plan which terminates under paragraph (2) of subsection (a) shall reduce benefits and suspend benefit payments in accordance with section 1441 of this title.

(e) Amount of contribution of employer under amended plan for each plan year subsequent to plan termination date

In the case of a plan which terminates under paragraph (1) or (3) of subsection (a), the rate of an employer’s contributions under the plan for each plan year beginning on or after the plan termination date shall equal or exceed the highest rate of employer contributions at which the employer had an obligation to contribute under the plan in the 5 preceding plan years ending on or before the plan termination date, unless the corporation approves a reduction in the rate based on a finding that the plan is or soon will be fully funded.

(f) Payment of benefits; reporting requirements for terminated plans and rules and standards for administration of such plans(1) The plan sponsor of a terminated plan may authorize the payment other than in the form of an annuity of a participant’s entire nonforfeitable benefit attributable to employer contributions, other than a death benefit, if the value of the entire nonforfeitable benefit does not exceed $1,750. The corporation may authorize the payment of benefits under the terms of a terminated plan other than nonforfeitable benefits, or the payment other than in the form of an annuity of benefits having a value greater than $1,750, if the corporation determines that such payment is not adverse to the interest of the plan’s participants and beneficiaries generally and does not unreasonably increase the corporation’s risk of loss with respect to the plan.(2) The corporation may prescribe reporting requirements for terminated plans, and rules and standards for the administration of such plans, which the corporation considers appropriate to protect the interests of plan participants and beneficiaries or to prevent unreasonable loss to the corporation.(Pub. L. 93–406, title IV, § 4041A, as added Pub. L. 96–364, title I, § 103, Sept. 26, 1980, 94 Stat. 1216.)Statutory Notes and Related SubsidiariesEffective Date

Section effective Sept. 26, 1980, except as specifically provided, see section 1461(e) of this title.

Notes of Decisions
Cited in 15 cases (4 in the last 5 years), 1986–2025 · leading case: Connolly v. Pension Benefit Guar. Corp., 475 U.S. 211 (1986).
Sort: Relevance Newest Treatment
Connolly v. Pension Benefit Guar. Corp., 475 U.S. 211 (1986). · cites it 2× “See 29 U. S. C. § 1341a. Thus, it is evident that the MPPAA expands on Congress' decision in ERISA to exempt only defined contribution plans, narrowly defined, from PBGC coverage and employer liability.”
Sofco Erectors, Inc. v. Trs. of the Ohio Operating Eng'rs Pension Fund, 15 F.4th 407 (6th Cir. 2021). · cites it 3× “29 U.S.C. § 1341a(c)(2). Here, the PBGC rates were in the range of 2–3%.”
Daniel A. Spacek v. The Mar. Ass'n, I L a Pension Plan, & Trs. of the Agreement of Trust, 134 F.3d 283 (5th Cir. 1998). “” 29 U.S.C. § 1341a(d) (emphasis added). Similarly, § 1342, which governs termination of a plan by the Pension Benefit Guarantee Corporation, provides for the appointment of a trustee with the power, “in the ease of a multiemployer plan, to reduce benefits or suspend benefit…”
United Mine Workers of Am. v. Energy West Mining Co., 39 F.4th 730 (D.C. Cir. 2022). “29 U.S.C. § 1341a(a)(2), (c)(2). When a plan terminates, PBGC regulations require that actuaries use a proxy for risk-free rates to value employees’ benefits.”
Thomas E. Heinz & Richard J. Schmitt, Jr. v. Cent. Laborers' Pension Fund, 303 F.3d 802 (7th Cir. 2002). “” 29 U.S.C. § 1341a(d). . The reference to reduction and suspension in 29 U.”
Knall Beverage, Inc. v. Teamsters Local Union No. 293 Pension Plan, 744 F.3d 419 (6th Cir. 2014). “In 2007 and 2008, each plaintiff independently reached an agreement with the plan to terminate its individual membership.”
Maher v. Pension Benefit Guar. Corp., 271 F. Supp. 3d 296 (D.D.C. 2017). “, 29 U.S.C. § 1341a. 2 . Several of the, statutory and regulatory provisions cited in this paragraph have been amended or renumbered since 1984 (the year that the pension plan at issue in this case was terminated).”
Dist. 65, UAW v. Harper & Row Publishers, Inc., 696 F. Supp. 29 (S.D.N.Y. 1988). “The Multi-Employer Pension Plan Amendments Act of 1980 provides that upon termination of a multi-employer plan lump-sum payments may be made to participants having benefits valued at $1,750 or less, ERISA § 4041A, as amended, 29 U.S.C. § 1341a(f)(l), and that a plan in…”
Bd. of Trs. of the Bakery Drivers Loc. 550 v. Pension Benefit Guar., 136 F.4th 26 (2d Cir. 2025). · cites it 2× “See 29 U.S.C. § 1341a(a)(2) (“[T]he withdrawal of every employer from the plan[] .”
Colorado Fire Sprinkler, Inc v. Nat'l Automatic Sprinkler Indus. Pension Fund (D. Colo. 2024). “at 421 (quoting 29 U.S.C. § 1341a(c)(2)). By using the PBGC rates as part of a Segal Blend, the fund actuary “is factoring in an interest rate used for plans that essentially go out of business, even though these plans are neither going out of business nor required to purchase…”
The Bd. of Trs. v. ILA Local 1740, AFL-CIO (D.P.R. 2019). “29 U.S.C. § 1341a(1)(2). For at least 50 years before Horizon Lines withdrew from the Pension Fund, Local 1575 entered into CBAs with various stevedoring companies.”
Asbestos Workers Local Union No. 5 v. W. Insulation Contractors Ass'n, 772 F. Supp. 493 (E.D. Cal. 1991). · cites it 2× “Pursuant to 29 U.S.C. § 1341a(2), termination of a multiemployer pension plan occurs as the result of “the cessation of the obligation of all employers to contribute under the plan.”
Show all 15 citing cases →
— 29 U.S.C. § 1341a(1)(2) — 1 case
The Bd. of Trs. v. ILA Local 1740, AFL-CIO (D.P.R. 2019). “29 U.S.C. § 1341a(1)(2). For at least 50 years before Horizon Lines withdrew from the Pension Fund, Local 1575 entered into CBAs with various stevedoring companies.”
— 29 U.S.C. § 1341a(2) — 1 case
Asbestos Workers Local Union No. 5 v. W. Insulation Contractors Ass'n, 772 F. Supp. 493 (E.D. Cal. 1991). “Pursuant to 29 U.S.C. § 1341a(2), termination of a multiemployer pension plan occurs as the result of “the cessation of the obligation of all employers to contribute under the plan.”
— 29 U.S.C. § 1341a(a)(2) — 2 cases
United Mine Workers of Am. v. Energy West Mining Co., 39 F.4th 730 (D.C. Cir. 2022). “29 U.S.C. § 1341a(a)(2), (c)(2). When a plan terminates, PBGC regulations require that actuaries use a proxy for risk-free rates to value employees’ benefits.”
Bd. of Trs. of the Bakery Drivers Loc. 550 v. Pension Benefit Guar., 136 F.4th 26 (2d Cir. 2025). “See 29 U.S.C. § 1341a(a)(2) (“[T]he withdrawal of every employer from the plan[] .”
— 29 U.S.C. § 1341a(b)(2)(B) — 1 case
Asbestos Workers Local Union No. 5 v. W. Insulation Contractors Ass'n, 772 F. Supp. 493 (E.D. Cal. 1991). “Pursuant to 29 U.S.C. § 1341a(2), termination of a multiemployer pension plan occurs as the result of “the cessation of the obligation of all employers to contribute under the plan.”
— 29 U.S.C. § 1341a(c) — 1 case
Bd. of Trs. of the Bakery Drivers Loc. 550 v. Pension Benefit Guar., 136 F.4th 26 (2d Cir. 2025). “See 29 U.S.C. § 1341a(a)(2) (“[T]he withdrawal of every employer from the plan[] .”
— 29 U.S.C. § 1341a(c)(2) — 2 cases
Sofco Erectors, Inc. v. Trs. of the Ohio Operating Eng'rs Pension Fund, 15 F.4th 407 (6th Cir. 2021). “29 U.S.C. § 1341a(c)(2). Here, the PBGC rates were in the range of 2–3%.”
Colorado Fire Sprinkler, Inc v. Nat'l Automatic Sprinkler Indus. Pension Fund (D. Colo. 2024). “at 421 (quoting 29 U.S.C. § 1341a(c)(2)). By using the PBGC rates as part of a Segal Blend, the fund actuary “is factoring in an interest rate used for plans that essentially go out of business, even though these plans are neither going out of business nor required to purchase…”
— 29 U.S.C. § 1341a(d) — 4 cases
Daniel A. Spacek v. The Mar. Ass'n, I L a Pension Plan, & Trs. of the Agreement of Trust, 134 F.3d 283 (5th Cir. 1998). “” 29 U.S.C. § 1341a(d) (emphasis added). Similarly, § 1342, which governs termination of a plan by the Pension Benefit Guarantee Corporation, provides for the appointment of a trustee with the power, “in the ease of a multiemployer plan, to reduce benefits or suspend benefit…”
Thomas E. Heinz & Richard J. Schmitt, Jr. v. Cent. Laborers' Pension Fund, 303 F.3d 802 (7th Cir. 2002). “” 29 U.S.C. § 1341a(d). . The reference to reduction and suspension in 29 U.”
Heinz, Thomas E. v. Cent. Laborers Pen (7th Cir. 2002).
Spacek v. Mar. Ass'n (5th Cir. 1998).
— 29 U.S.C. § 1341a(f)(l) — 1 case
Dist. 65, UAW v. Harper & Row Publishers, Inc., 696 F. Supp. 29 (S.D.N.Y. 1988). “The Multi-Employer Pension Plan Amendments Act of 1980 provides that upon termination of a multi-employer plan lump-sum payments may be made to participants having benefits valued at $1,750 or less, ERISA § 4041A, as amended, 29 U.S.C. § 1341a(f)(l), and that a plan in…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.