§1394 Application of Plan Amendments; Exception

Summary

Plan changes made after January 31, 1981 cannot be used to charge an employer for a withdrawal or partial withdrawal that happened before the change, unless the employer agrees. Plan rules and changes must be applied the same way to every employer, though the plan can treat employers differently when it needs to consider how financially stable they are. The plan sponsor must tell all employers who must contribute and all employee groups covered by the plan about any rules or changes.