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Pension Resource

29 C.F.R. § 4233.15

Nature and operation of successor plan.
eCFR amendment effective 2017-01-01 · current
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(a) Nature of plan. The plan created by the partition order is a successor plan to which section 4022A applies, and an insolvent plan under section 4245 of ERISA.
(b) Treatment of plan. The successor plan will be treated as a terminated multiemployer plan to which section 4041A(d) of ERISA applies because there are no contributing employers with an obligation to contribute within the meaning of section 4212 of ERISA as of the effective date of the partition. The treatment of the successor plan as a terminated plan under this paragraph will not be taken into account for purposes of determining the withdrawal liability of contributing employers to the original plan under sections 4201 and 4233(d)(3) of ERISA.
(c) Administration of plan. The plan sponsor of the original plan and the administrator of such plan will be the plan sponsor and the administrator, respectively, of the successor plan. PBGC will retain the right to remove and replace the plan sponsor of the successor plan pursuant to section 4042(b)(2) of ERISA.
29 C.F.R. § 4233.15 — Nature and operation of successor plan. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4233.15&asof=1995-01-04 · printed Oct 16, 2026
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  • (a) Nature of plan.
  • (b) Treatment of plan.
  • (c) Administration of plan.
Implements
ERISA § 4233 (29 U.S.C. § 1413) Partitions of eligible multiemployer plans
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