SUBPART D—Allocation Methods for Merged Multiemployer Plans (§4211.31 to §4211.37)
- 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.