Part 4211 — Allocating Unfunded Vested Benefits to Withdrawing Employers
Subpart A — General
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— Simplified methods for disregarding certain contributions.
- § 4211.15— Simplified methods for determining expiration date of a collective bargaining agreement.
- § 4211.16— Simplified methods for disregarding benefit reductions and benefit suspensions.
Subpart C — Changes Subject to PBGC Approval
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.