Brief Case
Pension Resource

29 C.F.R. § 4219.13

Amount of liability for de minimis amounts.
eCFR amendment effective 2017-01-01 · current
PrintCompare datesAsk AI about this sectionOfficial source ↗
Back to current
The earliest stored text of this section is effective Jul 1, 1997. Showing that version.
An employer that is liable for de minimis amounts shall be liable to the plan for the amount by which the employer's allocable share of unfunded vested benefits for the purpose of determining its initial withdrawal liability was reduced pursuant to section 4209 (a) or (b) of ERISA. Any liability for de minimis amounts determined under this section shall be limited by section 4225 of ERISA to the extent that section would have been limiting had the employer's initial withdrawal liability been determined without regard to the de minimis reduction.
29 C.F.R. § 4219.13 — Amount of liability for de minimis amounts. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4219.13&asof=1995-01-04 · printed Oct 16, 2026
Implements
ERISA § 4219 (29 U.S.C. § 1399) Notice, collection, etc., of withdrawal liability
Cited by (code & regs)

No guidance in the library cites this section yet.

No court rulings in the library cite this provision yet.

No private letter rulings in the library cite this provision yet.

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jul 1, 1997currenteCFR amendment effective 2017-01-01 run 2View
Provision-level history (blame)