29 U.S.C. § 1392
Obligation to contribute
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.
Notes of Decisions
Cited in 167
cases (18 in the last 5 years), 1982–2025 · leading case: Div. 1181 A.T.U.-n.Y. Emps. Pension Fund v. City of N.Y., 910 F.3d 608 (2d Cir. 2018).
Div. 1181 A.T.U.-n.Y. Emps. Pension Fund v. City of N.Y., 910 F.3d 608 (2d Cir. 2018). “App'x 20-21 (quoting 29 U.S.C. § 1392 (a) ). Explaining that it had overlooked a provision in the NLRA excluding "any State or political subdivision thereof" from the definition of "employer," Sp.”
NY State Teamsters v. C&S Wholesale Grocers, 24 F.4th 163 (2d Cir. 2022). “On April 8, 2016, the Fund filed an amended complaint alleging theories of C&S’s liability in four counts: (1) C&S was subject to the withdrawal liability as the “successor” to Penn Traffic (“successor liability”); (2) C&S had intentionally avoided the withdrawal liability,…”
Sun Capital Partners III, LP v. New England Teamsters & Trucking Indus. Pension Fund, 724 F.3d 129 (1st Cir. 2013). “See 29 U.S.C. § 1392 (c); Sun Capital, 903 F.”
N.Y. Times Co. v. Newspaper & Mail Deliverers'-Publishers' Pension Fund, 303 F. Supp. 3d 236 (S.D. Ill. 2018). “" 29 U.S.C. § 1392 (a). The Fund initially calculated the 2013 partial withdrawal liability as $0, but revised its calculations in December 2014 following receipt of final figures.”
Hop Energy, L.L.C. v. Local 553 Pension Fund, 678 F.3d 158 (2d Cir. 2012). “" 29 U.S.C. § 1392 (a). It defines a "contribution base unit" as "a unit with respect to which an employer has an obligation to contribute under a multiemployer plan.”
Bd. of Trs. of the IBT Local 863 Pension Fund v. C & S Wholesale Grocers, Inc., 802 F.3d 534 (3rd Cir. 2015). “” In 2006, Congress amended ERISA again. It enacted the PPA “to protect and restore multiemployer pension plans in danger of being unable to meet their pension distribution obligations in the near future.”
Chicago Truck Drivers v. El Paso CGP Co., 525 F.3d 591 (7th Cir. 2008). “” 29 U.S.C. § 1392 (c). This discourages companies from using corporate forms and manipulations to shield themselves from withdrawal liability.”
SUPERVALU, Inc. v. Bd. of Trs. of the Sw. Pennsylvania & W. Maryland Area Teamsters & Employers Pension Fund, 500 F.3d 334 (3rd Cir. 2007). “The Fund claims that the District Court improperly concluded that SUPER-VALU did not violate § 4212(c) of the Employee Retirement Income Security Act (“ERISA”), 29 U.S.C. § 1392 (c). We agree. For the reasons that follow, we will reverse the District Court’s judgment and remand…”
Bd. of Trs., Sheet Metal Workers' Nat'l Pension Fund v. Illinois Range, Inc., 186 F.R.D. 498 (N.D. Ill. 1999). “” Individual Defendants argue that Count II should be dismissed for failure to state a claim.”
Lopresti v. Pace Press, Inc., 868 F. Supp. 2d 188 (S.D.N.Y. 2012). “The plaintiff now brings this action asserting that it is entitled to recover from the defendants the withdrawal liability it is owed because a principal purpose of the sale transaction was to evade or avoid withdrawal liability within the meaning of section 4212(c) of ERISA, 29…”
Cent. States, Se. & Sw. Areas Pension Fund v. Int'l Comfort Prods., LLC, 585 F.3d 281 (6th Cir. 2009). “Title 29 U.S.C. § 1392 (a) provides: (a) "Obligation to contribute" defined For purposes of this part, the term "obligation to contribute" means an obligation to contribute arising (1) under one or more collective bargaining (or related) agreements, or (2) as a result of a duty…”
Chicago Truck Drivers, Helpers & Warehouse Workers Union (Indep.) Pension Fund & Paul Glover v. Louis Zahn Drug Co., 890 F.2d 1405 (7th Cir. 1989). “4 The *1408 Fund’s trustees concluded that Zahn’s transaction with Nuelson did not constitute a “sale of assets”; instead, the trustees concluded that the “principal purpose” of the transaction was to “evade or avoid [withdrawal] liability” in violation of 29 U.S.C. § 1392 (c).…”
— 29 U.S.C. § 1392(a) — 1 case
Cent. States, Se. & Sw. Areas Pension Fund v. Houston Pipe Line Co., 713 F. Supp. 1527 (N.D. Ill. 1989).
— 29 U.S.C. § 1392(c) — 2 cases
Operating Eng'rs Local 324 v. Bourdow Contracting, Inc., 919 F.3d 368 (6th Cir. 2019).
United Food & Com. Workers Int'l v. EC Mgmt. Servs. of Georgia, Inc. (E.D. Va. 2021).
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