Regulations last checked for updates: Nov 22, 2024

Title 29 - Labor last revised: Oct 31, 2024
§ 4206.9 - Amount of credit in plans using alternative allocation methods.

A plan that has adopted an alternative method of allocating unfunded vested benefits pursuant to section 4211(c)(5) of ERISA and part 4211 of this chapter shall adopt, by plan amendment, a method of calculating the credit provided by § 4206.3 that is consistent with the rules in §§ 4206.4 through 4206.8 for plans using the statutory allocation method most similar to the plan's alternative allocation method.

authority: 29 U.S.C. 1302(b)(3) and 1386(b)
source: 61 FR 34086, July 1, 1996, unless otherwise noted.
cite as: 29 CFR 4206.9