29 C.F.R. PART 4211--ALLOCATING UNFUNDED VESTED BENEFITS TO WITHDRAWING EMPLOYERS
TITLE 29--Labor
Subtitle B--REGULATIONS RELATING TO LABOR
CHAPTER XL--PENSION BENEFIT GUARANTY CORPORATION
SUBCHAPTER I--WITHDRAWAL LIABILITY FOR MULTIEMPLOYER PLANS
PART 4211--ALLOCATING UNFUNDED VESTED BENEFITS TO WITHDRAWING EMPLOYERS
Subpart A--GENERAL
|
|
| Special rules for construction industry and IRC section 404(c) plans.
|
|
Subpart B--CHANGES NOT SUBJECT TO PBGC APPROVAL
|
|
| Changes not subject to PBGC approval.
|
|
|
|
| Modifications to the presumptive, modified presumptive and rolling-5 methods.
|
|
|
|
| Modifications to the direct attribution method.
|
|
Subpart C--CHANGES SUBJECT TO PBGC APPROVAL
|
|
| Changes subject to PBGC approval.
|
|
|
|
| Requests for PBGC approval.
|
|
|
|
| Approval of alternative method.
|
|
|
|
| Special rule for certain alternative methods previously approved.
|
|
Subpart D--ALLOCATION METHODS FOR MERGED MULTIEMPLOYER PLANS
|
|
| Allocation of unfunded vested benefits following the merger of plans.
|
|
|
|
| Presumptive method for withdrawals after the initial plan year.
|
|
|
|
| Modified presumptive method for withdrawals after the initial plan year.
|
|
|
|
| Rolling-5 method for withdrawals after the initial plan year.
|
|
|
|
| Direct attribution method for withdrawals after the initial plan year.
|
|
|
|
| Modifications to the determination of initial liabilities, the amortization of initial liabilities, and the allocation fraction.
|
|
|
|
| Allocating unfunded vested benefits for withdrawals before the end of the initial plan year.
|
|
