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United States Code

D

Liability

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