29 CFR 4206.10 - Special rule for 70-percent decline partial withdrawals.

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

For the purposes of applying the rules in §§ 4206.4 through 4206.9 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.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

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United States Code

Title 29 published on 05-May-2017 03:24

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 29 CFR Part 4206 after this date.

  • 2015-09-11; vol. 80 # 176 - Friday, September 11, 2015
    1. 80 FR 54980 - Reportable Events and Certain Other Notification Requirements
      GPO FDSys XML | Text
      Final rule.
      Effective October 13, 2015. See Applicability in SUPPLEMENTARY INFORMATION.
      29 CFR Parts 4000, 4001, 4043, 4204, 4206, and 4231