29 U.S.C. § 1411

Mergers and transfers between multiemployer plans

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(a) Authority of plan sponsor

Unless otherwise provided in regulations prescribed by the corporation, a plan sponsor may not cause a multiemployer plan to merge with one or more multiemployer plans, or engage in a transfer of assets and liabilities to or from another multiemployer plan, unless such merger or transfer satisfies the requirements of subsection (b).

(b) CriteriaA merger or transfer satisfies the requirements of this section if—(1) in accordance with regulations of the corporation, the plan sponsor of a multiemployer plan notifies the corporation of a merger with or transfer of plan assets or liabilities to another multiemployer plan at least 120 days before the effective date of the merger or transfer;(2) no participant’s or beneficiary’s accrued benefit will be lower immediately after the effective date of the merger or transfer than the benefit immediately before that date;(3) the benefits of participants and beneficiaries are not reasonably expected to be subject to suspension under section 1426 of this title; and(4) an actuarial valuation of the assets and liabilities of each of the affected plans has been performed during the plan year preceding the effective date of the merger or transfer, based upon the most recent data available as of the day before the start of that plan year, or other valuation of such assets and liabilities performed under such standards and procedures as the corporation may prescribe by regulation.(c) Actions not deemed violation of section 1106(a) or (b)(2) of this title

The merger of multiemployer plans or the transfer of assets or liabilities between multiemployer plans, shall be deemed not to constitute a violation of the provisions of section 1106(a) of this title or section 1106(b)(2) of this title if the corporation determines that the merger or transfer otherwise satisfies the requirements of this section.

(d) Nature of plan to which liabilities are transferred

A plan to which liabilities are transferred under this section is a successor plan for purposes of section 1322a(b)(2)(B) of this title.

(e) Facilitated mergers(1) In general

When requested to do so by the plan sponsors, the corporation may take such actions as it deems appropriate to promote and facilitate the merger of two or more multiemployer plans if it determines, after consultation with the Participant and Plan Sponsor Advocate selected under section 1304 of this title, that the transaction is in the interests of the participants and beneficiaries of at least one of the plans and is not reasonably expected to be adverse to the overall interests of the participants and beneficiaries of any of the plans. Such facilitation may include training, technical assistance, mediation, communication with stakeholders, and support with related requests to other government agencies.

(2) Financial assistanceIn order to facilitate a merger which it determines is necessary to enable one or more of the plans involved to avoid or postpone insolvency, the corporation may provide financial assistance (within the meaning of section 1431 of this title) to the merged plan if—(A) one or more of the multiemployer plans participating in the merger is in critical and declining status (as defined in section 1085(b)(4) of this title);(B) the corporation reasonably expects that—(i) such financial assistance will reduce the corporation’s expected long-term loss with respect to the plans involved; and(ii) such financial assistance is necessary for the merged plan to become or remain solvent;(C) the corporation certifies that its ability to meet existing financial assistance obligations to other plans will not be impaired by such financial assistance; and(D) such financial assistance is paid exclusively from the fund for basic benefits guaranteed for multiemployer plans.Not later than 14 days after the provision of such financial assistance, the corporation shall provide notice of such financial assistance to the Committee on Education and the Workforce of the House of Representatives, the Committee on Ways and Means of the House of Representatives, the Committee on Finance of the Senate, and the Committee on Health, Education, Labor, and Pensions of the Senate.(Pub. L. 93–406, title IV, § 4231, as added Pub. L. 96–364, title I, § 104(2), Sept. 26, 1980, 94 Stat. 1244; amended Pub. L. 113–235, div. O, title I, § 121(a), Dec. 16, 2014, 128 Stat. 2794.)Editorial NotesAmendments

2014—Subsec. (e). Pub. L. 113–235 added subsec. (e).

Statutory Notes and Related SubsidiariesEffective Date of 2014 Amendment

Pub. L. 113–235, div. O, title I, § 121(b), Dec. 16, 2014, 128 Stat. 2794, provided that: “The amendments made by this section [amending this section] shall apply with respect to plan years beginning after December 31, 2014.”

Effective Date

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

Notes of Decisions

Cited in 12 cases (4 in the last 5 years), 1985–2026 · leading case: Walter v. Int'l Ass'n of Machinists Pension Fund, 949 F.2d 310 (10th Cir. 1991).

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Walter v. Int'l Ass'n of Machinists Pension Fund, 949 F.2d 310 (10th Cir. 1991). · cites it 4× “The IAM pension plan recognizes two different types of service years that are credited towards the employee’s vesting date as well as towards determining the amount of the monthly benefit.”

Carl Colteryahn Dairy, Inc. v. W. Pennsylvania Teamsters & Employers Pension Fund, 785 F. Supp. 536 (W.D. Pa. 1992). “Further, the merger between two plans is at the heart of both plaintiff’s ERISA allegations and this count.”

Carl Colteryahn Dairy, Inc. v. W. Pennsylvania Teamsters & Employers Pension Fund, 847 F.2d 113 (3rd Cir. 1988). · cites it 2× “Third, we find that Colteryahn has alleged a violation of either MPPAA’s merger regulations, 29 U.S.C. § 1411 , or the federal common law of pension plans.”

Battoni v. IBEW Local Union No. 102 Emp. Pension Plan, 569 F. Supp. 2d 480 (D.N.J. 2008). · cites it 2× “§ 411 (d)(6)(A) (parallel IRS provision); 29 U.S.C. § 1411 (b)(2) (prohibiting reduction in accrued benefits as an immediate result of a merger of multiemployer plans).”

Bd. of Trs. v. Universal Enter., Inc., 751 F.2d 1177 (11th Cir. 1985). “29 U.S.C. § 1411 : (a) Unless otherwise provided in regulations prescribed by the corporation, a plan sponsor may not cause a mul-tiemployer plan to merge with one or more multiemployer plans, or engage in a transfer of assets and liabilities to or from another multiemployer…”

Jordal v. Simmons, 926 F.2d 223 (2d Cir. 1991). “Nor do we need to address Jordal’s contentions that the result reached by the district court was further justified based on 29 U.S.C. § 1411 (b)(2), or on 29 U.S.C. § 1055 (c)(7).”

I.A.M. Nat'l Pension Fund Benefit Plan A v. Cent. States S.E. & S.W. Areas Health & Welfare & Pension Funds, 830 F.2d 1163 (D.C. Cir. 1987). “Congress also outlined in the MPPAA requirements and guidelines for mergers of multiemployer plans, 29 U.S.C. § 1411 , for transfers between multiemployer plans, id.”

Huber v. IKORRC (N.D. Ind. 2023). “See 29 U.S.C. § 1411 (listing requirements for mergers of multiemployer pension plans, including that “no participant’s or beneficiary’s accrued benefit will be lower immediately after the effective date of the merger .”

Mar-Can Transp. Co., Inc. v. Local 854 Pension Fund (S.D.N.Y. 2024). “As detailed in the March 22 Decision, Part 2 of Subtitle E of ERISA, 29 U.S.C. §§ 1411 - 1415, governs “merger or transfer of plan assets or liabilities.”

Jofaz Transp. Inc. v. Local 854 Pension Fund (S.D.N.Y. 2024). “As detailed in the Mar-Can Decision, Part 2 of Subtitle E of ERISA, 29 U.S.C. §§ 1411 - 1415, governs “merger or transfer of plan assets or liabilities.”

Mar-Can Transp. Co. v. Loc. 854 Pension Fund (2d Cir. 2026). “See 29 U.S.C. §§ 1411–15. Part 2 contains no definition of the term “unfunded vested benefits allocable to the employer.”

Efficient Mgmt. Sys., Inc. v. Morin, 4 Mass. L. Rptr. 426 (Mass. Super. Ct. 1995). “29 U.S.C. §1411 . This suggests that the impact of these types of inter-fund transfers was a concern of the members of Congress.”

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