26 U.S. Code Part I, Subpart C - Special Rules for Multiemployer Plans

Sec. 418. Reorganization status. 418A. Notice of reorganization and funding requirements. 418B. Minimum contribution requirement. 418C. Overburden credit against minimum contribution requirement. 418D. Adjustments in accrued benefits. 418E. Insolvent plans.

1980—Pub. L. 96–364, title II, § 202(a),Sept. 26, 1980, 94 Stat. 1271, added subpart C heading “Special Rules for Multiemployer Plans” and items 418 to 418E.


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