29 CFR Part 4206
Adjustment of Liability for a Withdrawal Subsequent to a Partial Withdrawal
July 28, 2023
§
4206.1
Purpose and scope
§
4206.2
Definitions
§
4206.3
Credit against liability for a subsequent withdrawal
§
4206.4
Amount of credit in plans using the presumptive method
§
4206.5
Amount of credit in plans using the modified presumptive method
§
4206.6
Amount of credit in plans using the rolling-5 method
§
4206.7
Amount of credit in plans using the direct attribution method
§
4206.8
Reduction of credit for abatement or other reduction of prior partial withdrawal liability
§
4206.9
Amount of credit in plans using alternative allocation methods
§
4206.10
Special rule for 70-percent decline partial withdrawals