Brief Case
Pension Resource

29 C.F.R. § 4281.11

Valuation dates.
eCFR amendment effective 2017-01-01 · superseded May 2, 2019
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Historical text in effect Jul 1, 1997 through May 1, 2019. View current · Compare with current
(a) Annual valuations of mass-withdrawal-terminated plans. The valuation dates for the annual valuation required under section 4281(b) of ERISA shall be the last day of the plan year in which the plan terminates and the last day of each plan year thereafter.
(b) Valuations related to mass withdrawal reallocation liability. The valuation date for determining the value of unfunded vested benefits (for purposes of allocation) under section 4219(c)(1)(D) of ERISA shall be -
(1) If the plan terminates by mass withdrawal, the last day of the plan year in which the plan terminates; or
(2) If substantially all the employers withdraw from the plan pursuant to an agreement or arrangement to withdraw from the plan, the last day of the plan year as of which substantially all employers have withdrawn from the plan pursuant to the agreement or arrangement.
29 C.F.R. § 4281.11 — Valuation dates. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4281.11&asof=2015-01-05 · printed Oct 16, 2026
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  • (a) Annual valuations of mass-withdrawal-terminated plans.
  • (b) Valuations related to mass withdrawal reallocation liabilit…
Implements
ERISA § 4281 (29 U.S.C. § 1441) Benefits under certain terminated plans
Guidance addressing this section

No documents are primarily about this section.

Also cited in 4 other documents
PBGC
Final Rules
  • 84 FR 18715 May 2, 2019 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors
  • 79 FR 30459 May 28, 2014 — Multiemployer Plans; Valuation and Notice Requirements (a)
Proposed Rules
  • 83 FR 32815Proposed Jul 16, 2018 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors Comments due Sep 14, 2018
  • 79 FR 4642Proposed Jan 29, 2014 — Multiemployer Plans; Valuation and Notice Requirements Comments due Mar 31, 2014 (a)

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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, 1997May 1, 2019eCFR amendment effective 2017-01-01 run 26View
May 2, 2019Jun 30, 2019eCFR amendment effective 2019-05-02 run 26View · Redline (sign in)
Jul 1, 2019currenteCFR editorial change effective 2019-07-01 run 284 FR 18725, May 2, 2019View · Redline (sign in)
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