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Go to 29 C.F.R. § 4211.12-15 (not yet in the library — opens the official source)
74 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCFinal Rules (FR)Jan 8, 2021
    ding paragraph (c)(2)(iii) to read as follows: § 4211.32 Presumptive method for withdrawals after the initial plan year. * * * * * (c) * * * (2) * * * (iii) In determining the numerator and the denominator in this paragraph (c), the rules under § 4211.4 (and permissible simplified methods under §§ 4211.14 and 4211.15) …
  2. 84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCProposed Rules (FR)Proposed Feb 6, 2019
    …Row No. Regulatory reference Description Schedule Y Schedule Z Employer A Employer B Employer C 1 § 4211.14(d)(5)(ii)) 2017 contribution rate excluding increases that must be disregarded for withdrawal liability purposes $0.87 per CBU $0.85 per CBU $0.70 per CBU. 2 § 4211.14(d)(5)(i) 2017 CBUs 100,000 50,000 60,000. 3 …
  3. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
    PLANS 18. The authority citation for part 4041A continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1341a, 1431, 1441. § 4041A.11 [Amended] 19. Amend § 4041A.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0020)”. PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFI…
  4. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025★ strong match
    RT 4211—ALLOCATING UNFUNDED VESTED BENEFITS TO WITHDRAWING EMPLOYERS 35. The authority citation for part 4211 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3); 1391(c)(1), (c)(2)(D), (c)(5)(A), (c)(5)(B), (c)(5)(D), and (f). § 4211.22 [Amended] 36. Amend § 4211.22 by removing “(Approved by the Office of Ma…
  5. 29 C.F.R. § 4211.36(c) — Modifications to the determination of initial liabilities, the amortization of initial liabilities, and the allocation fraction.
    PBGCRegulationsFeb 8, 2021
    …llowing ways: (c)(1) (1) If two or more plans that use the presumptive allocation method of section 4211(b) of ERISA merge, the merged plan may adjust the amortization of initial liabilities under § 4211.32(b) to amortize those unfunded vested benefits over the remaining length of the prior plans' amortization schedule…
  6. 29 C.F.R. § 4211.16(c)(2)(i) — Simplified methods for disregarding benefit reductions and benefit suspensions.
    PBGCRegulationsFeb 8, 2021
    … those plan years. If a plan uses an allocation method other than the presumptive method in section 4211(b) of ERISA or similar method, the denominator after the first year is decreased by the contributions of any employers that withdrew from the plan and were unable to satisfy their withdrawal liability claims in any …
  7. 29 C.F.R. § 4211.12(d) — Modifications to the presumptive, modified presumptive, and rolling-5 methods.
    PBGCRegulationsFeb 8, 2021
    …r 26, 1980, will substitute for the plan year ending before September 26, 1980, in applying section 4211(b)(1)(B), section 4211(b)(2)(B)(ii)(I), section 4211(b)(2)(D), section 4211(b)(3), and section 4211(b)(3)(B) of ERISA; and (d)(1)(ii) (ii) Plan years ending after the end of the designated plan year in paragraph (d)…
  8. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  9. 29 C.F.R. § 4211.31(a) — Allocation of unfunded vested benefits following the merger of plans.
    PBGCRegulationsDec 7, 2023
    …thods, in accordance with subpart B of this part, or one of the allocation methods prescribed in §§ 4211.32 through 4211.35, and the method adopted shall apply to all employer withdrawals occurring after the initial plan year. Alternatively, a merged plan may adopt its own allocation method in accordance with subpart C…
  10. 29 C.F.R. § 4219.1(b) — Purpose and scope.
    PBGCRegulationsFeb 8, 2021related by meaning
    (b) (b) Subpart B
  11. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 29 C.F.R. § 4211.1(a) — Purpose and scope.
    PBGCRegulationsFeb 8, 2021
    (a) (a) Purpose. Section 4211 of ERISA provides four methods for allocating unfunded vested benefits to employers that withdraw from a multiemployer plan: the presumptive method (section 4211(b)); the modified presumptive method (section 4211(c)(2)); the rolling-5 method (section 4211(c)(3)); and the direct attribution…
  15. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 29 C.F.R. § 2550.412-1(c) — Temporary bonding requirements.
    ERISARegulationsJan 1, 2017related by meaning
    (c) (c) For the purpose of this regulation, (c)(1) (1) Any reference to section 13 of the WPPDA or any subsection thereof in the regulations issued under the WPPDA and which are incorporated by reference by this temporary regulation shall be deemed to refer to section 412 of the Act, or the corresponding subsection the…
  19. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  20. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]