Brief Case
Pension Resource

29 C.F.R. § 4211.3

Special rules for construction industry and Code section 404(c) plans.
eCFR amendment effective 2021-01-08 · superseded Feb 8, 2021
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Link to an amendment published at 86 FR 1271, 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.
29 C.F.R. § 4211.3 — Special rules for construction industry and Code section 404(c) plans. · eCFR amendment effective 2021-01-08 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4211.3&asof=2021-01-08 · printed Oct 16, 2026
On this page
  • (a) Construction plans.
  • (b) Section 404(c) plans.
Implements
ERISA § 4211 (29 U.S.C. § 1391) Methods for computing withdrawal liability
Cited by (code & regs)
Guidance addressing this section

No documents are primarily about this section.

Also cited in 2 other documents
PBGC
Final Rules
  • 86 FR 1256 Jan 8, 2021 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
Proposed Rules
  • 84 FR 2075Proposed Feb 6, 2019 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 Comments due Apr 8, 2019

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EffectiveThroughSourceAmended by
Jul 1, 1997Jan 7, 2021eCFR amendment effective 2017-01-01 run 26View
Jan 8, 2021Feb 7, 2021eCFR amendment effective 2021-01-08 run 26View · Redline (sign in)
Feb 8, 2021currenteCFR amendment effective 2021-02-08 run 286 FR 1271, Jan. 8, 2021View · Redline (sign in)
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