Brief Case
Pension Resource

29 C.F.R. § 4206.10

Special rule for 70-percent decline partial withdrawals.
eCFR amendment effective 2017-01-01 · current
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For the purposes of applying the rules in §§ 4206.4 through 4206.9 in any case in which either the prior or subsequent partial withdrawal resulted from a 70-percent contribution decline (or a 35-percent decline in the case of certain retail food industry plans), the first year of the 3-year testing period shall be deemed to be the plan year in which the partial withdrawal occurred.
29 C.F.R. § 4206.10 — Special rule for 70-percent decline partial withdrawals. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4206.10 · printed Oct 16, 2026
Implements
ERISA § 4206 (29 U.S.C. § 1386) Adjustment for partial withdrawal; determination of amount; reduction for partial withdrawal liability; procedures applicable

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Jul 1, 1997currenteCFR amendment effective 2017-01-01 run 2View
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