29 CFR Subpart D
Allocation Methods for Merged Multiemployer Plans
July 28, 2023
§
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
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