# § 1364. Liability on termination of single-employer plans under multiple controlled groups
**(a)** This section applies to all contributing sponsors of a single-employer plan which has two or more contributing sponsors at least two of whom are not under common control at the time such plan is terminated under section 1341(c) or 1342 of this title, or who, at any time within the 5 plan years preceding the date of termination, made contributions under the plan.
**(b)** The corporation shall determine the liability with respect to each contributing sponsor and each member of its controlled group in a manner consistent with section 1362 of this title, except that the amount of liability determined under section 1362(b)(1) of this title with respect to the entire plan shall be allocated to each controlled group by multiplying such amount by a fraction—
and section 1368(a) of this title shall be applied separately with respect to each controlled group. The corporation may also determine the liability of each such contributing sponsor and member of its controlled group on any other equitable basis prescribed by the corporation in regulations.
**(1)** the numerator of which is the amount required to be contributed to the plan for the last 5 plan years ending prior to the termination date by persons in such controlled group as contributing sponsors, and
**(2)** the denominator of which is the total amount required to be contributed to the plan for such last 5 plan years by all persons as contributing sponsors,
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**Source Credit**: (Pub. L. 93–406, title IV, § 4064, Sept. 2, 1974, 88 Stat. 1031; Pub. L. 96–364, title IV, § 403(i), Sept. 26, 1980, 94 Stat. 1301; Pub. L. 99–272, title XI, § 11016(a)(5)(B), Apr. 7, 1986, 100 Stat. 270; Pub. L. 100–203, title IX, § 9312(b)(2)(C)(i), Dec. 22, 1987, 101 Stat. 1330–361; Pub. L. 101–239, title VII, § 7881(f)(3)(A), Dec. 19, 1989, 103 Stat. 2440.)
## Editorial Notes
### Amendments
1989—Subsec. (b). substituted “section 1368(a)” for “clauses (i)(II) and (ii) of section 1362(b)(1)(A)”.
1987—Subsec. (b). amended first sentence generally. Prior to amendment, first sentence read as follows: “The corporation shall determine the liability with respect to each contributing sponsor and each member of its controlled group in a manner consistent with , except that—
“(1) the amount of the liability determined under with respect to the entire plan—
“(A) shall be determined without regard to clauses (i)(II) and (ii) of , and
“(B) shall be allocated to each controlled group by multiplying such amount by a fraction—
“(i) the numerator of which is the amount required to be contributed to the plan for the last 5 plan years ending prior to the termination date by persons in such controlled group as contributing sponsors, and
“(ii) the denominator of which is the total amount required to be contributed to the plan for such last 5 plan years by all persons as contributing sponsors,
and clauses (i)(II) and (ii) of shall be applied separately with respect to each such controlled group, and
“(2) the amount of the liability determined under with respect to the entire plan shall be allocated to each controlled group by multiplying such amount by the fraction described in paragraph (1)(B) in connection with such controlled group.”
1986—, substituted “on termination of single-employer plans under multiple controlled groups” for “of employers on termination of plan maintained by more than one employer” in section catchline.
Subsec. (a). , substituted “all contributing sponsors of a single-employer plan which has two or more contributing sponsors at least two of whom are not under common control” for “all employers who maintain a plan under which more than one employer makes contributions (other than a multiemployer plan)” and inserted “under section 1341(c) or 1342 of this title” after “terminated”.
Subsec. (b). , amended subsec. (b) generally, substituting reference to each contributing sponsor and each member of its controlled group for reference to each employer of a plan maintained by more than one employer and inserted provisions that liability determined under with respect to the entire plan be determined without regard to cls. (i)(II) and (ii) of and that the amount of liability determined under with respect to the entire plan be allocated to each controlled group by multiplying such amount by the fraction described in par. (1)(B) in connection with such controlled group.
1980—Subsec. (a). inserted provisions excepting a multiemployer plan.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1989 Amendment
Amendment by effective, except as otherwise provided, as if included in the provision of the Pension Protection Act, , §§ 9302–9346, to which such amendment relates, see , set out as a note under , Internal Revenue Code.
### Effective Date of 1987 Amendment
Amendment by applicable with respect to plan terminations under with respect to which notices of intent to terminate are provided under after , and plan terminations with respect to which proceedings are instituted by the Pension Benefit Guaranty Corporation under after that date, see , as amended, set out as a note under .
### Effective Date of 1986 Amendment
Amendment by effective , with certain exceptions, see , set out as a note under .
### Effective Date of 1980 Amendment
Amendment by effective , except as specifically provided, see .