# Refund of Mistaken Contributions and Withdrawal Liability Payments
> **IRS** · Final regulations. · Published 2002-07-22 · Effective 2002-07-22 · 67 FR 47692
## Document
- **Document number:** 02-18019
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 47692
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/07/22/02-18019/refund-of-mistaken-contributions-and-withdrawal-liability-payments)
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