Employer

Discusses the definition of “employer” in the context of withdrawal liability and how it applies to a group of trades or businesses under common control.

Discusses the definition of “employer” in the context of withdrawal liability and how it applies to a group of trades or businesses under common control; addresses the rules governing partial withdrawals.

Addresses the definition of employer in the context of building cleaners at an office building.

Addresses the proper method for determining withdrawal liability when the liable employer is a group of trades or businesses under common control within the meaning of section 4001.