---
kind: "section"
citation: "29 C.F.R. § 4211.3"
title: "29"
number: "4211.3"
heading: "Special rules for construction industry and Code section 404(c) plans."
url: "https://uscodex.org/cfr/29/4211.3"
---

# §4211.3. Special rules for construction industry and Code section 404(c) plans.

- (a) **Construction plans.** A plan that primarily covers employees in the building and construction industry must use the presumptive method for allocating unfunded vested benefits, except as provided in §§ [4211.11(b)](/cfr/29/4211.11.md?p=b) and [4211.21(b)](/cfr/29/4211.21.md?p=b).
- (b) **Code section 404(c) plans.** A plan described in section 404(c) of the Code or a continuation of such a plan must use the rolling-5 method for allocating unfunded vested benefits unless the plan sponsor, by amendment, adopts an alternative method or modification.

## Notes

### Amendments

[86 FR 1271, Jan. 8, 2021]

### Authority

Authority: 29 U.S.C. 1302(b)(3); 1391(c)(1), (c)(2)(D), (c)(5)(A), (c)(5)(B), (c)(5)(D), and (f).

### Source

Source: 61 FR 34097, July 1, 1996, unless otherwise noted.

### Amendments

[86 FR 1271, Jan. 8, 2021]