Brief Case
Pension Resource

29 C.F.R. § 4206.3

Credit against liability for a subsequent withdrawal.
eCFR amendment effective 2017-01-01 · current
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Whenever an employer that was assessed withdrawal liability for a partial withdrawal from a plan partially or completely withdraws from that plan in a subsequent plan year, it shall receive a credit against the new withdrawal liability in an amount greater than or equal to zero, determined in accordance with this part. If the credit determined under §§ 4206.4 through 4206.9 is less than zero, the amount of the credit shall equal zero.
29 C.F.R. § 4206.3 — Credit against liability for a subsequent withdrawal. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4206.3 · 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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