29 CFR Part 4211
PART 4211—ALLOCATING UNFUNDED VESTED BENEFITS TO WITHDRAWING EMPLOYERS
- PART 4211—ALLOCATING UNFUNDED VESTED BENEFITS TO WITHDRAWING EMPLOYERS
- Subtitle B—Regulations Relating to Labor › Chapter XL—Pension Benefit Guaranty Corporation › Subchapter I—Withdrawal Liability for Multiemployer Plans
- Subpart A—General
- § 4211.1 Purpose and scope.
- § 4211.2 Definitions.
- § 4211.3 Special rules for construction industry and Code section 404(c) plans.
- § 4211.4 Contributions for purposes of the numerator and denominator of the allocation fractions.
- § 4211.6 Disregarding benefit reductions and benefit suspensions.
- Subpart B—Changes Not Subject to PBGC Approval
- § 4211.11 Plan sponsor adoption of modifications and simplified methods.
- § 4211.12 Modifications to the presumptive, modified presumptive, and rolling-5 methods.
- § 4211.13 Modifications to the direct attribution method.
- § 4211.14 Simplified methods for disregarding certain contributions.
- § 4211.15 Simplified methods for determining expiration date of a collective bargaining agreement.
- § 4211.16 Simplified methods for disregarding benefit reductions and benefit suspensions.
- Subpart C—Changes Subject to PBGC Approval
- § 4211.21 Changes subject to PBGC approval.
- § 4211.22 Requests for PBGC approval.
- § 4211.23 Approval of alternative method.
- § 4211.24 Special rule for certain alternative methods previously approved.
- Subpart D—Allocation Methods for Merged Multiemployer Plans
- § 4211.31 Allocation of unfunded vested benefits following the merger of plans.
- § 4211.32 Presumptive method for withdrawals after the initial plan year.
- § 4211.33 Modified presumptive method for withdrawals after the initial plan year.
- § 4211.34 Rolling-5 method for withdrawals after the initial plan year.
- § 4211.35 Direct attribution method for withdrawals after the initial plan year.
- § 4211.36 Modifications to the determination of initial liabilities, the amortization of initial liabilities, and the allocation fraction.
- § 4211.37 Allocating unfunded vested benefits for withdrawals before the end of the initial plan year.
- Appendix to Part 4211—Examples
Feedback