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Pension Resource

29 C.F.R. § 4206.6

Amount of credit in plans using the rolling-5 method.
eCFR amendment effective 2017-01-01 · current
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In a plan that uses the rolling-5 allocation method described in section 4211(c)(3) of ERISA, the credit shall equal the amount of the liability assessed for the prior partial withdrawal, reduced as if that amount was being fully amortized in level annual installments over the 5-year period beginning with the plan year in which the prior partial withdrawal occurred. When an employer's prior partial withdrawal liability has been reduced or waived, this credit shall be adjusted in accordance with § 4206.8.
29 C.F.R. § 4206.6 — Amount of credit in plans using the rolling-5 method. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4206.6 · 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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