Brief Case
Pension Resource

29 C.F.R. § 4231.4

Preservation of accrued benefits.
eCFR amendment effective 2017-01-01 · superseded Oct 15, 2018
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Historical text in effect Jul 1, 1998 through Oct 14, 2018. View current · Compare with current
Section 4231(b)(2) of ERISA and § 4231.3(a)(1) require that no participant's or beneficiary's accrued benefit may be lower immediately after the effective date of the merger or transfer than the benefit immediately before the merger or transfer. A plan that assumes an obligation to pay benefits for a group of participants satisfies this requirement only if the plan contains a provision preserving all accrued benefits. The determination of what is an accrued benefit must be made in accordance with section 411 of the Code and the regulations thereunder.
29 C.F.R. § 4231.4 — Preservation of accrued benefits. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4231.4&asof=2017-01-06 · printed Oct 16, 2026
Implements
ERISA § 4231 (29 U.S.C. § 1411) Mergers and transfers between multiemployer plans
Cited by (code & regs)
Guidance addressing this section

No documents are primarily about this section.

Also cited in 2 other documents
PBGC
Final Rules
  • 83 FR 46642 Sep 14, 2018 — Mergers and Transfers Between Multiemployer Plans (a)(b)
Proposed Rules
  • 81 FR 36229Proposed Jun 6, 2016 — Mergers and Transfers Between Multiemployer Plans Comments due Aug 5, 2016

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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, 1997Jun 30, 1998CFR 1997 annual edition (revised as of 1997-07-01) run 127View
Jul 1, 1998Oct 14, 2018eCFR amendment effective 2017-01-01 run 26View · Redline (sign in)
Oct 15, 2018currenteCFR amendment effective 2018-10-15 run 2View · Redline (sign in)
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