29 C.F.R. § 4206.10 — Special rule for 70-percent decline partial withdrawals.

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.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4206.10 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.