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Pension Resource

29 C.F.R. § 4206.8

Reduction of credit for abatement or other reduction of prior partial withdrawal liability.
eCFR editorial change effective 2017-01-01 · current
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The earliest stored text of this section is effective Jul 1, 1997. Showing that version.
(a) General. If an employer's withdrawal liability for a prior partial withdrawal has been reduced or waived, the credit determined pursuant to §§ 4206.4 through 4206.7 shall be adjusted in accordance with this section.
(b) Computation. The adjusted credit is calculated by multiplying the credit determined under the preceding sections of this part by a fraction—
(1) The numerator of which is the excess of the total partial withdrawal liability of the employer for all partial withdrawals in prior years (excluding those partial withdrawals for which the credit is zero) over the present value of each abatement or other reduction of that prior withdrawal liability calculated as of the date on which that prior partial withdrawal liability was determined; and
(2) The denominator of which is the total partial withdrawal liability of the employer for all partial withdrawals in prior years (excluding those partial withdrawals for which the credit is zero).
29 C.F.R. § 4206.8 — Reduction of credit for abatement or other reduction of prior partial withdrawal liability. · eCFR editorial change effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4206.8&asof=1995-01-04 · printed Oct 16, 2026
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Implements
ERISA § 4206 (29 U.S.C. § 1386) Adjustment for partial withdrawal; determination of amount; reduction for partial withdrawal liability; procedures applicable
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