C.F.R. » Title 29 » CHAPTER XL—PENSION BENEFIT GUARANTY CORPORATION › SUBCHAPTER I—WITHDRAWAL LIABILITY FOR MULTIEMPLOYER PLANS › PART 4206—ADJUSTMENT OF LIABILITY FOR A WITHDRAWAL SUBSEQUENT TO A PARTIAL WITHDRAWAL

29 C.F.R. § 4206.3

Credit against liability for a subsequent withdrawal

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Whenever an employer that was assessed withdrawal liability for a partial withdrawal from a plan partially or completely withdraws from that plan in a subsequent plan year, it shall receive a credit against the new withdrawal liability in an amount greater than or equal to zero, determined in accordance with this part. If the credit determined under §§ 4206.4 through 4206.9 is less than zero, the amount of the credit shall equal zero.

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2023–2023 · leading case: Perfection Bakeries Inc v. Retail Wholesale & Dep't Store Int'l Union & Indus. Pension Fund (N.D. Ala. 2023).
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Perfection Bakeries Inc v. Retail Wholesale & Dep't Store Int'l Union & Indus. Pension Fund (N.D. Ala. 2023). · cites it 2× “29 C.F.R. § 4206.3 . d. Third Potential Adjustment: The 20-Year Cap The third potential adjustment under § 1381(b) is “to the extent necessary to reflect the limitation on annual payments under section 1399(c)(1)(B) of this title.”
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