29 U.S.C. § 1453
Sections in this chapter
- § 1001
- § 1001a
- § 1001b
- § 1002
- § 1003
- § 1021
- § 1022
- § 1023
- § 1024
- § 1025
- § 1026
- § 1027
- § 1028
- § 1029
- § 1030
- § 1030a
- § 1031
- § 1032
- § 1051
- § 1052
- § 1053
- § 1054
- § 1055
- § 1056
- § 1057
- § 1058
- § 1059
- § 1060
- § 1061
- § 1081
- § 1082
- § 1083
- § 1084
- § 1085
- § 1085a
- § 1086
- § 1101
- § 1102
- § 1103
- § 1104
- § 1105
- § 1106
- § 1107
- § 1108
- § 1109
- § 1110
- § 1111
- § 1112
- § 1113
- § 1114
- § 1131
- § 1132
- § 1133
- § 1134
- § 1135
- § 1136
- § 1137
- § 1138
- § 1139
- § 1140
- § 1141
- § 1142
- § 1143
- § 1143a
- § 1144
- § 1144a
- § 1145
- § 1146
- § 1147
- § 1148
- § 1149
- § 1150
- § 1151
- § 1152
- § 1153
- § 1161
- § 1162
- § 1163
- § 1164
- § 1165
- § 1166
- § 1167
- § 1168
- § 1169
- § 1181
- § 1182
- § 1183
- § 1185
- § 1185a
- § 1185b
- § 1185c
- § 1185d
- § 1185e
- § 1185f
- § 1185g
- § 1185h
- § 1185i
- § 1185k
- § 1185l
- § 1185m
- § 1185n
- § 1191
- § 1191a
- § 1191b
- § 1191c
- § 1191d
- § 1193
- § 1193a
- § 1193b
- § 1193c
- § 1201
- § 1202
- § 1202a
- § 1203
- § 1204
- § 1221
- § 1222
- § 1231
- § 1232
- § 1241
- § 1242
- § 1301
- § 1302
- § 1303
- § 1304
- § 1304a
- § 1305
- § 1306
- § 1307
- § 1308
- § 1309
- § 1310
- § 1311
- § 1321
- § 1322
- § 1322a
- § 1322b
- § 1323
- § 1341
- § 1341a
- § 1342
- § 1343
- § 1344
- § 1345
- § 1346
- § 1347
- § 1348
- § 1349
- § 1350
- § 1361
- § 1362
- § 1363
- § 1364
- § 1365
- § 1366
- § 1367
- § 1368
- § 1369
- § 1370
- § 1371
- § 1381
- § 1382
- § 1383
- § 1384
- § 1385
- § 1386
- § 1387
- § 1388
- § 1389
- § 1390
- § 1391
- § 1392
- § 1393
- § 1394
- § 1395
- § 1396
- § 1397
- § 1398
- § 1399
- § 1400
- § 1401
- § 1402
- § 1403
- § 1404
- § 1405
- § 1411
- § 1412
- § 1413
- § 1414
- § 1415
- § 1425
- § 1426
- § 1431
- § 1432
- § 1441
- § 1451
- § 1452
- § 1453
- § 1461
§ 1453. Election of plan status
- (a) Within one year after September 26, 1980 , a multiemployer plan may irrevocably elect, pursuant to procedures established by the corporation, that the plan shall not be treated as a multiemployer plan for any purpose under this chapter or the Internal Revenue Code of 1954, if for each of the last 3 plan years ending prior to the effective date of the Multiemployer Pension Plan Amendments Act of 1980—
- (1) the plan was not a multiemployer plan because the plan was not a plan described in section 1002(37)(A)(iii) of this title and section 414(f)(1)(C) of title 26 (as such provisions were in effect on the day before September 26, 1980 ); and
- (2) the plan had been identified as a plan that was not a multiemployer plan in substantially all its filings with the corporation, the Secretary of Labor and the Secretary of the Treasury.
- (b) An election described in subsection (a) shall be effective only if—
- (1) the plan is amended to provide that it shall not be treated as a multiemployer plan for all purposes under this chapter and the Internal Revenue Code of 1954, and
- (2) written notice of the amendment is provided to the corporation within 60 days after the amendment is adopted.
- (c) An election described in subsection (a) shall be treated as being effective as of September 26, 1980 .
Change History
No history yet for this section.