Part 4211 - Allocating Unfunded Vested Benefits to Withdrawing Employers  


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 - xxx
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 - xxx
§ 4211.15 - xxx
§ 4211.16 - xxx
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