Episode 58: Withdrawal Liability “Cheat Codes”: Section 4204
Автор: Proskauer
Загружено: 2026-03-11
Просмотров: 12
Описание:
In this first installment of a two-part conversation, Neil Shah (https://www.proskauer.com/professiona...) and Rob Projansky (https://www.proskauer.com/professiona...) unpack one of ERISA’s most talked-about “cheat codes”: Section 4204.
They explain how a properly structured asset sale can avoid triggering withdrawal liability, why the rule exists, and the three core pillars that must be satisfied, including contribution continuity, secondary liability, and bonding requirements. The episode also explores the roles of buyers, sellers, and plans in navigating these transactions, and why careful drafting and timing are critical.
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