Refund of Mistaken Contributions and Withdrawal Liability Payments
other · IRS · Rule · Published 2002-07-22 · Effective 2002-07-22 · 67 FR 47692
Document
Document number
02-18019
Federal Register citation
67 FR 47692
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2002-07-22
Effective date
2002-07-22
Treasury docket
TD 9005
Abstract
This document provides final regulations relating to the return of employer contributions or withdrawal liability payments made to multiemployer plans due to a mistake of fact or law. Changes to the applicable laws were made by the Multiemployer Pension Plan Amendments Act of 1980 (MPPAA). The final regulations provide guidance to the public in complying with MPPAA. The regulations affect multiemployer plans which receive mistaken contributions or withdrawal liability payments.