Subpart D—Allocation Methods for Merged Multiemployer Plans

Sections

• 4211.31
  § 4211.31 Allocation of unfunded vested benefits following the merger of plans.
• 4211.32
  § 4211.32 Presumptive method for withdrawals after the initial plan year.
• 4211.33
  § 4211.33 Modified presumptive method for withdrawals after the initial plan year.
• 4211.34
  § 4211.34 Rolling-5 method for withdrawals after the initial plan year.
• 4211.35
  § 4211.35 Direct attribution method for withdrawals after the initial plan year.
• 4211.36
  § 4211.36 Modifications to the determination of initial liabilities, the amortization of initial liabilities, and the allocation fraction.
• 4211.37
  § 4211.37 Allocating unfunded vested benefits for withdrawals before the end of the initial plan year.