Allocation Methods for Merged Multiemployer Plans

  1. Law
  2. CFR 29
  3. Labor
  4. Regulations Relating to Labor
  5. Pension Benefit Guaranty Corporation
  6. Withdrawal Liability for Multiemployer Plans
  7. Allocating Unfunded Vested Benefits to Withdrawing Employers
  8. Allocation Methods for Merged Multiemployer Plans

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Section
4211.31

Allocation of unfunded vested benefits following the merger of plans.

Section
4211.32

Presumptive method for withdrawals after the initial plan year.

Section
4211.33

Modified presumptive method for withdrawals after the initial plan year.

Section
4211.34

Rolling-5 method for withdrawals after the initial plan year.

Section
4211.35

Direct attribution method for withdrawals after the initial plan year.

Section
4211.36

Modifications to the determination of initial liabilities, the amortization of initial liabilities, and the allocation fraction.

Section
4211.37

Allocating unfunded vested benefits for withdrawals before the end of the initial plan year.