29 U.S.C. § 1387

Reduction or waiver of complete withdrawal liability; procedures and standards applicable

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(a) The corporation shall provide by regulation for the reduction or waiver of liability for a complete withdrawal in the event that an employer who has withdrawn from a plan subsequently resumes covered operations under the plan or renews an obligation to contribute under the plan, to the extent that the corporation determines that reduction or waiver of withdrawal liability is consistent with the purposes of this chapter.(b) The corporation shall prescribe by regulation a procedure and standards for the amendment of plans to provide alternative rules for the reduction or waiver of liability for a complete withdrawal in the event that an employer who has withdrawn from the plan subsequently resumes covered operations or renews an obligation to contribute under the plan. The rules may apply only to the extent that the rules are consistent with the purposes of this chapter.(Pub. L. 93–406, title IV, § 4207, as added Pub. L. 96–364, title I, § 104(2), Sept. 26, 1980, 94 Stat. 1223.)Editorial NotesReferences in Text

This chapter, referred to in text, was in the original “this Act”, meaning Pub. L. 93–406, known as the Employee Retirement Income Security Act of 1974. Titles I, III, and IV of such Act are classified principally to this chapter. For complete classification of this Act to the Code see Short Title note set out under section 1001 of this title and Tables.

Notes of Decisions
Cited in 9 cases (2 in the last 5 years), 1982–2025 · leading case: Louis F. Peick v. Pension Benefit Guar. Corp., 724 F.2d 1247 (7th Cir. 1983).
Louis F. Peick v. Pension Benefit Guar. Corp., 724 F.2d 1247 (7th Cir. 1983). · cites it 2× “The MPPAA does contain a variety of features that limit the standard of when a "withdrawal" occurs, 30 mitigate *1274 the amount of liability imposed 31 and reduce or eliminate liability if an employer either resumes operations after a complete withdrawal, 29 U.S.C. § 1387…”
Einhorn v. Kaleck Bros., Inc., 713 F. Supp. 2d 417 (D.N.J. 2010). “29 U.S.C. § 1387 , its regulations and supplemental case law.”
S & M Paving, Inc. v. Constr. Laborers Pension Trust, 539 F. Supp. 867 (C.D. Cal. 1982). “29 U.S.C. §§ 1387 , 1388. Plaintiffs Ells and S & M Paving appear to be able to satisfy this last requirement if they so desire.”
Trs. of the Utah Carpenters' & Cement Masons' Pension Trust v. Loveridge, 567 F. App'x 659 (10th Cir. 2014). “29 U.S.C. § 1387 ; 29 C.F.R. §§ 4207.1-11 .”
Trs. of the Colorado Pipe Indus. Pension Trust v. Howard Elec. & Mech. Inc., 909 F.2d 1379 (10th Cir. 1990). “29 U.S.C. §§ 1387 , 1388. . Even upon reaching impasse, an employer’s obligation to contribute is not extinguished under the MPPAA where the employer is otherwise contractually bound.”
Ceco Concrete Constr., LLC v. Centennial State Carpenters Pension Trust, 75 F. Supp. 3d 1328 (D. Colo. 2014). · cites it 2× “Specifically, ERISA § 4207(a), 29 U.S.C. § 1387 (a), provides that the PBGC shall issue regulations providing for “the reduction or waiver of liability for a complete withdrawal in the event that an employer who has withdrawn from a plan subsequently resumes covered operations…”
Trs. of the Chicago Truck Drivers, Helpers & Warehouse Workers Union (Indep.) Pension Fund v. Leaseway Transp. Corp., 76 F.3d 824 (7th Cir. 1996). “" 29 U.S.C. § 1387 (a), (b); see also 29 C.”
Perfection Bakeries Inc v. Retail Wholesale & Dept Store Int'l Union (11th Cir. 2025). · cites it 2× “at 17–18; see 29 U.S.C. §§ 1387 , 1388. It’s a good point—§ 1381 doesn’t expressly name those other sections.”
Gciu-Emp. Ret. Fund v. Mng Enter., Inc. (9th Cir. 2022). “]” 29 U.S.C. § 1387 . Unlike § 1386, § 1387 does not provide that partial withdrawal liability following a complete withdrawal would be reduced by the earlier complete withdrawal.”
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.