attributable liability

(A)“attributable liability” means the excess, if any, determined under the provisions of a plan not inconsistent with regulations of the corporation, of— (i)the value of vested benefits accrued as a result of service with the employer, over (ii)the value of plan assets attributed to the employer, and


29 USC § 1403(c)(3)(A)

Scoping language

For purposes of this section
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