Title 29

PART 4211

Part 4211 - Allocating Unfunded Vested Benefits To Withdrawing Employers

PART 4211 - ALLOCATING UNFUNDED VESTED BENEFITS TO WITHDRAWING EMPLOYERS Authority:29 U.S.C. 1302(b)(3); 1391(c)(1), (c)(2)(D), (c)(5)(A), (c)(5)(B), (c)(5)(D), and (f). Source:61 FR 34097, July 1, 1996, unless otherwise noted.

29:9.1.5.21.30.1SUBPART A
Subpart A - General
29:9.1.5.21.30.1.34.1SECTION 4211.1
   4211.1 Purpose and scope.
29:9.1.5.21.30.1.34.2SECTION 4211.2
   4211.2 Definitions.
29:9.1.5.21.30.1.34.3SECTION 4211.3
   4211.3 Special rules for construction industry and Code section 404(c) plans.
29:9.1.5.21.30.1.34.4SECTION 4211.4
   4211.4 Contributions for purposes of the numerator and denominator of the allocation fractions.
29:9.1.5.21.30.1.34.5SECTION 4211.6
   4211.6 Disregarding benefit reductions and benefit suspensions.
29:9.1.5.21.30.2SUBPART B
Subpart B - Changes Not Subject to PBGC Approval
29:9.1.5.21.30.2.34.1SECTION 4211.11
   4211.11 Plan sponsor adoption of modifications and simplified methods.
29:9.1.5.21.30.2.34.2SECTION 4211.12
   4211.12 Modifications to the presumptive, modified presumptive, and rolling-5 methods.
29:9.1.5.21.30.2.34.3SECTION 4211.13
   4211.13 Modifications to the direct attribution method.
29:9.1.5.21.30.2.34.4SECTION 4211.14
   4211.14 Simplified methods for disregarding certain contributions.
29:9.1.5.21.30.2.34.5SECTION 4211.15
   4211.15 Simplified methods for determining expiration date of a collective bargaining agreement.
29:9.1.5.21.30.2.34.6SECTION 4211.16
   4211.16 Simplified methods for disregarding benefit reductions and benefit suspensions.
29:9.1.5.21.30.3SUBPART C
Subpart C - Changes Subject to PBGC Approval
29:9.1.5.21.30.3.34.1SECTION 4211.21
   4211.21 Changes subject to PBGC approval.
29:9.1.5.21.30.3.34.2SECTION 4211.22
   4211.22 Requests for PBGC approval.
29:9.1.5.21.30.3.34.3SECTION 4211.23
   4211.23 Approval of alternative method.
29:9.1.5.21.30.3.34.4SECTION 4211.24
   4211.24 Special rule for certain alternative methods previously approved.
29:9.1.5.21.30.4SUBPART D
Subpart D - Allocation Methods for Merged Multiemployer Plans
29:9.1.5.21.30.4.34.1SECTION 4211.31
   4211.31 Allocation of unfunded vested benefits following the merger of plans.
29:9.1.5.21.30.4.34.2SECTION 4211.32
   4211.32 Presumptive method for withdrawals after the initial plan year.
29:9.1.5.21.30.4.34.3SECTION 4211.33
   4211.33 Modified presumptive method for withdrawals after the initial plan year.
29:9.1.5.21.30.4.34.4SECTION 4211.34
   4211.34 Rolling-5 method for withdrawals after the initial plan year.
29:9.1.5.21.30.4.34.5SECTION 4211.35
   4211.35 Direct attribution method for withdrawals after the initial plan year.
29:9.1.5.21.30.4.34.6SECTION 4211.36
   4211.36 Modifications to the determination of initial liabilities, the amortization of initial liabilities, and the allocation fraction.
29:9.1.5.21.30.4.34.7SECTION 4211.37
   4211.37 Allocating unfunded vested benefits for withdrawals before the end of the initial plan year.
29:9.1.5.21.30.4.34.8.13APPENDIX
   Appendix to Part 4211 - Examples