---
kind: "section"
citation: "29 C.F.R. § 4206.10"
title: "29"
number: "4206.10"
heading: "Special rule for 70-percent decline partial withdrawals."
url: "https://uscodex.org/cfr/29/4206.10"
---

# §4206.10. Special rule for 70-percent decline partial withdrawals.


For the purposes of applying the rules in [§§ 4206.4 through 4206.9](/cfr/29/4206.4..4206.9.md) in any case in which either the prior or subsequent partial withdrawal resulted from a 70-percent contribution decline (or a 35-percent decline in the case of certain retail food industry plans), the first year of the 3-year testing period shall be deemed to be the plan year in which the partial withdrawal occurred.


## Notes

### Authority

Authority: 29 U.S.C. 1302(b)(3) and 1386(b).

### Source

Source: 61 FR 34086, July 1, 1996, unless otherwise noted.