Special rules for construction industry and Code section 404(c) plans.
eCFR amendment effective 2017-01-01 · in effect Jul 1, 1997 to Jan 8, 2021
(a)Construction plans. Except as provided in §§ 4211.11(b) and 4211.21(b), a plan that primarily covers employees in the building and construction industry shall use the presumptive method for allocating unfunded vested benefits.
(b)Section 404(c) plans. A plan described in section 404(c) of the Code or a continuation of such a plan shall allocate unfunded vested benefits under the rolling-5 method unless the plan, by amendment, adopts an alternative method or modification.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4211.3&asof=1997-07-01 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.