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對抽出的雇主進行既定未備入基金之既定利益的分派

時間: 2008-07-24


2017-07-01

29 CFR 4211

Allocating unfunded vested benefits to withdrawing employers

2018-07-11

Title 29--Labor

CHAPTER XL--PENSION BENEFIT GUARANTY CORPORATION

PART 4211--ALLOCATING UNFUNDED VESTED BENEFITS TO WITHDRAWING EMPLOYERS


TEXT PDF 4211.1 Purpose and scope.
TEXT PDF 4211.2 Definitions.
TEXT PDF 4211.3 Special rules for construction industry and IRC section 404(c) plans.
TEXT PDF 4211.11 Changes not subject to PBGC approval.
TEXT PDF 4211.12 Modifications to the presumptive, modified presumptive and rolling-5 methods.
TEXT PDF 4211.13 Modifications to the direct attribution method.
TEXT PDF 4211.21 Changes subject to PBGC approval.
TEXT PDF 4211.22 Requests for PBGC approval.
TEXT PDF 4211.23 Approval of alternative method.
TEXT PDF 4211.24 Special rule for certain alternative methods previously approved.
TEXT PDF 4211.31 Allocation of unfunded vested benefits following the merger of plans.
TEXT PDF 4211.32 Presumptive method for withdrawals after the initial plan year.
TEXT PDF 4211.33 Modified presumptive method for withdrawals after the initial plan year.
TEXT PDF 4211.34 Rolling-5 method for withdrawals after the initial plan year.
TEXT PDF 4211.35 Direct attribution method for withdrawals after the initial plan year.
TEXT PDF 4211.36 Modifications to the determination of initial liabilities, the amortization of initial liabilities, and the allocation fraction.
TEXT PDF 4211.37 Allocating unfunded vested benefits for withdrawals before the end of the initial plan year.

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