U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 11, 2022
The following terms are defined in § 4001.2 of this chapter: ERISA, IRS, multiemployer plan, PBGC, plan, and plan sponsor.
In addition, for purposes of this part:
Arbitrator means an individual or panel of individuals selected according to this part to decide a dispute concerning withdrawal liability.
Employer means an individual, partnership, corporation or other entity against which a plan sponsor has made a demand for payment of withdrawal liability pursuant to section 4219(b)(1) of ERISA.
Party or parties means the employer and the plan sponsor involved in a withdrawal liability dispute.
Withdrawal liability dispute means a dispute described in § 4221.1(a) of this chapter.