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Full Text of IRS Final Regs on Refund of Mistaken Contributions to Multiemployer Plans
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
July 22, 2002
Excerpt: 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.

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