Code of Federal Regulations (Last Updated: November 8, 2024) |
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 |
§ 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 |