Brief Case
Pension Resource

29 C.F.R. § 4211.6

Disregarding benefit reductions and benefit suspensions.
eCFR amendment effective 2021-02-08 · current · last amended by 86 FR 1271, Jan. 8, 2021
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Amended effective Feb 8, 2021 by 86 FR 1271, Jan. 8, 2021. See what changed
(a) In general. A plan must disregard the following nonforfeitable benefit reductions and benefit suspensions in determining a plan's nonforfeitable benefits for purposes of determining an employer's withdrawal liability under section 4201 of ERISA:
(1) Adjustable benefit. A reduction to adjustable benefits under section 305(e)(8) of ERISA and section 432(e)(8) of the Code.
(2) Lump sum. A benefit reduction arising from a restriction on lump sums or other benefits under section 305(f) of ERISA and section 432(f) of the Code.
(3) Benefit suspension. A benefit suspension under section 305(e)(9) of ERISA and section 432(e)(9) of the Code, but only for withdrawals not more than 10 years after the end of the plan year in which the benefit suspension takes effect.
(b) Simplified methods. See § 4211.16 for simplified methods for meeting the requirements of this section.
Source credit, amendments & notes

[86 FR 1271, Jan. 8, 2021]

29 C.F.R. § 4211.6 — Disregarding benefit reductions and benefit suspensions. · eCFR amendment effective 2021-02-08 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4211.6 · printed Oct 16, 2026
On this page
  • (a) In general.
  • (b) Simplified methods.
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 (a)(1)(a)(3)
Proposed Rules
  • 84 FR 2075Proposed Feb 6, 2019 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 Comments due Apr 8, 2019 (a)(1)(a)(3)

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