Subpart D. Subpart D—Allocation Methods for Merged Multiemployer Plans
- § 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.
APPENDIX