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Entertainment Industry Exemption

The Fund has adopted the entertainment industry exception to determining when a withdrawal occurs. Accordingly, for an employer that has an obligation to contribute for work performed in the entertainment industry, primarily on a project by project basis, a complete withdrawal only occurs if the employer continues to perform work in the jurisdiction of the Fund of the type for which contributions were previously required (or resumes such work within five years after the date on which the obligation to contribute ceased and does not renew the obligation at the time of the resumption). Such an employer is also not liable for a partial withdrawal (except to the extent provided in Pension Benefit Guaranty Corporation regulations).