Part 4206 — Adjustment of Liability for a Withdrawal Subsequent to a Partial Withdrawal
- §4206.1 Purpose and scope.
- §4206.2 Definitions.
- §4206.3 Credit against liability for a subsequent withdrawal.
- §4206.4 Amount of credit in plans using the presumptive method.
- §4206.5 Amount of credit in plans using the modified presumptive method.
- §4206.6 Amount of credit in plans using the rolling-5 method.
- §4206.7 Amount of credit in plans using the direct attribution method.
- §4206.8 Reduction of credit for abatement or other reduction of prior partial withdrawal liability.
- §4206.9 Amount of credit in plans using alternative allocation methods.
- §4206.10 Special rule for 70-percent decline partial withdrawals.