Federal · Title 29 — Labor

29 U.S.C. § 1392: Obligation to contribute

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under one or more collective bargaining (or related) agreements, or as a result of a duty under applicable labor-management relations law, but Payments of withdrawal liability under this part shall not be considered contributions for purposes of this part. If a principal purpose of any transaction is to evade or avoid liability under this part, this part shall be applied (and liability shall be determined and collected) without regard to such transaction.

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