['Retirement Benefits']

['Employee Retirement Income Security Act (ERISA)', 'Pension Benefits Guaranty Corporation (PBGC)']

04/01/2025

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Subpart D—Allocation Methods for Merged Multiemployer Plans

...

Subpart D—Allocation Methods for Merged Multiemployer Plans

RegSense Pension Benefits Guaranty Corporation (PBGC)Employee Retirement Income Security Act (ERISA)CFR Subpart CFR Regulations Associate Benefits & Compensation Retirement Benefits Human Resources English U.S. Department of Labor (DOL)Focus Area USA

§4211.31 Allocation of unfunded vested benefits following the merger of plans.

§4211.32 Presumptive method for withdrawals after the initial plan year.

§4211.33 Modified presumptive method for withdrawals after the initial plan year.

§4211.34 Rolling-5 method for withdrawals after the initial plan year.

§4211.35 Direct attribution method for withdrawals after the initial plan year.

§4211.36 Modifications to the determination of initial liabilities, the amortization of initial liabilities, and the allocation fraction.

§4211.37 Allocating unfunded vested benefits for withdrawals before the end of the initial plan year.

['Retirement Benefits']

['Employee Retirement Income Security Act (ERISA)', 'Pension Benefits Guaranty Corporation (PBGC)']

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