29 CFR § 4231.14 - Description of financial assistance merger.

---
identifier: "/us/cfr/t29/s4231.14"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "29 CFR § 4231.14 - Description of financial assistance merger."
title_number: 29
title_name: "Labor"
section_number: "4231.14"
section_name: "Description of financial assistance merger."
chapter_name: "PENSION BENEFIT GUARANTY CORPORATION"
subchapter_number: "J"
subchapter_name: "INSOLVENCY, TERMINATION, AND OTHER RULES APPLICABLE TO MULTIEMPLOYER PLANS"
part_number: "4231"
part_name: "MERGERS AND TRANSFERS BETWEEN MULTIEMPLOYER PLANS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "29 U.S.C. 1302(b)(3)"
regulatory_source: "83 FR 46653, Sept. 14, 2018, unless otherwise noted."
cfr_part: "4231"
---


# 4231.14 Description of financial assistance merger.

A request for a financial assistance merger must include the following information about the proposed financial assistance merger:

(a) A detailed description of the proposed financial assistance merger, including any larger integrated transaction of which the merger is a part (including, but not limited to, an application for suspension of benefits under section 305(e)(9)(G) of ERISA).

(b) A narrative description of the events that led to the plan sponsors' decision to submit a request for a financial assistance merger.

(c) A narrative description of significant risks and assumptions relating to the proposed financial assistance merger and the projections provided in support of the request.

(d) A detailed description of the estimated total amount of financial assistance the plan sponsors request for each year, including the supporting data, calculations, assumptions, and a description of the methodology used to determine the estimated amounts.