PART 4206—ADJUSTMENT OF LIABILITY FOR A WITHDRAWAL SUBSEQUENT TO A PARTIAL WITHDRAWAL
- 4206.1—Purpose and scope.
- 4206.2—Definitions.
- 4206.3—Credit against liability for a subsequent withdrawal.
- 4206.4—Amount of credit in plans using the presumptive method.
- 4206.5—Amount of credit in plans using the modified presumptive method.
- 4206.6—Amount of credit in plans using the rolling-5 method.
- 4206.7—Amount of credit in plans using the direct attribution method.
- 4206.8—Reduction of credit for abatement or other reduction of prior partial withdrawal liability.
- 4206.9—Amount of credit in plans using alternative allocation methods.
- 4206.10—Special rule for 70-percent decline partial withdrawals.