{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s432/j/7","label":"obligation to contribute","definition":"The term “obligation to contribute” has the meaning given such term under section 4212(a) of the Employee Retirement Income Security Act of 1974.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}