USC › Title 29 › §138229 U.S.C. § 1382Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗Copy linkWhen an employer withdraws from a multiemployer plan, the plan sponsor, in accordance with this part, shall—(1)determine the amount of the employer’s withdrawal liability,(2)notify the employer of the amount of the withdrawal liability, and(3)collect the amount of the withdrawal liability from the employer.