Title 29, Part 4211 — Allocating Unfunded Vested Benefits to Withdrawing Employers
22 sections
Section 4211.1
Purpose and scope.
Section 4211.2
Definitions.
Section 4211.3
Special rules for construction industry and Code section 404(c) plans.
Section 4211.4
Contributions for purposes of the numerator and denominator of the allocation fractions.
Section 4211.6
Disregarding benefit reductions and benefit suspensions.
Section 4211.11
Plan sponsor adoption of modifications and simplified methods.
Section 4211.12
Modifications to the presumptive, modified presumptive, and rolling-5 methods.
Section 4211.13
Modifications to the direct attribution method.
Section 4211.14
Simplified methods for disregarding certain contributions.
Section 4211.15
Simplified methods for determining expiration date of a collective bargaining agreement.
Section 4211.16
Simplified methods for disregarding benefit reductions and benefit suspensions.
Section 4211.21
Changes subject to PBGC approval.
Section 4211.22
Requests for PBGC approval.
Section 4211.23
Approval of alternative method.
Section 4211.24
Special rule for certain alternative methods previously approved.
Section 4211.31
Allocation of unfunded vested benefits following the merger of plans.
Section 4211.32
Presumptive method for withdrawals after the initial plan year.
Section 4211.33
Modified presumptive method for withdrawals after the initial plan year.
Section 4211.34
Rolling-5 method for withdrawals after the initial plan year.
Section 4211.35
Direct attribution method for withdrawals after the initial plan year.
Section 4211.36
Modifications to the determination of initial liabilities, the amortization of initial liabilities, and the allocation fraction.
Section 4211.37
Allocating unfunded vested benefits for withdrawals before the end of the initial plan year.