---
kind: "section"
citation: "29 C.F.R. § 4211.6"
title: "29"
number: "4211.6"
heading: "Disregarding benefit reductions and benefit suspensions."
url: "https://uscodex.org/cfr/29/4211.6"
---

# §4211.6. Disregarding benefit reductions and benefit suspensions.

- (a) **In general.** A plan must disregard the following nonforfeitable benefit reductions and benefit suspensions in determining a plan's nonforfeitable benefits for purposes of determining an employer's withdrawal liability under [section 4201](/cfr/29/4201.md) of ERISA:
  - (1) **Adjustable benefit.** A reduction to adjustable benefits under [section 305(e)(8)](/cfr/29/305.md?p=e-8) of ERISA and [section 432(e)(8)](/cfr/29/432.md?p=e-8) of the Code.
  - (2) **Lump sum.** A benefit reduction arising from a restriction on lump sums or other benefits under [section 305(f)](/cfr/29/305.md?p=f) of ERISA and [section 432(f)](/cfr/29/432.md?p=f) of the Code.
  - (3) **Benefit suspension.** A benefit suspension under [section 305(e)(9)](/cfr/29/305.md?p=e-9) of ERISA and section 432(e)(9) of the Code, but only for withdrawals not more than 10 years after the end of the plan year in which the benefit suspension takes effect.
- (b) **Simplified methods.** See [§ 4211.16](/cfr/29/4211.16.md) for simplified methods for meeting the requirements of this section.

## 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]