['Employee Benefits']

['Multiple Employer Welfare Arrangements (MEWA)']

04/01/2025

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§4206.10 Special rule for 70-percent decline partial withdrawals.

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§4206.10 Special rule for 70-percent decline partial withdrawals.

RegSense Employee Benefits CFR Regulations Multiple Employer Welfare Arrangements (MEWA)Associate Benefits & Compensation CFR Section Human Resources English U.S. Department of Labor (DOL)Focus Area USA

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.

['Employee Benefits']

['Multiple Employer Welfare Arrangements (MEWA)']

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