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Allocation Methods for Merged Multiemployer Plans | Midpage
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Code of Federal Regulations
Title 29
Chapter XL
Subchapter I
Part 4211
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.