Reallocation liability

Reallocation liability means the amount of unfunded vested benefits allocated to an employer in the event of a mass withdrawal.

Source

29 CFR § 4219.2

Scoping language

The following terms are defined in 4001.2 of this chapter: employer, ERISA, IRS, mass withdrawal, multiemployer plan, nonforfeitable benefit, PBGC, plan, and plan year.