presumptive method

[Guest cde]

Under the presumptive method of computing a withdrawing employer's share of the unfunded vested benefits of a multi-employer plan, there are three parts that must be allocated: the pre-1980 piece, the post -1980 piece, and the reallocated piece.

Why does the law specify separate treatment for the reallocated piece?

It seems that the employer's share of the total unfunded remains the same whether the post-1980 piece and the reallocated piece are designated separately or or combined together