['Retirement Benefits']
['Pension Benefits Guaranty Corporation (PBGC)', 'Employee Retirement Income Security Act (ERISA)']
04/01/2025
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§4211.11 Plan sponsor adoption of modifications and simplified methods.
§4211.12 Modifications to the presumptive, modified presumptive, and rolling-5 methods.
§4211.13 Modifications to the direct attribution method.
§4211.14 Simplified methods for disregarding certain contributions.
§4211.15 Simplified methods for determining expiration date of a collective bargaining agreement.
§4211.16 Simplified methods for disregarding benefit reductions and benefit suspensions.