Partial withdrawal liability- determination of payment schedule

[Guest cde]

annual payment = hours (average of 3 highest consecutive years prior to year of withdrawal) x contribution rate (highest in 10 year period ending with year of withdrawal). I assume hours and contribution rate are based on the entire control group.

Assume the partial withdrawal is due to partial cessation of employer's obligation to contribute and occurs in 2002. To determine the partial liability, need 2003 hours.

For the hours do you consider 1992 through 2001 and for contributions do you consider 1993 through 2002?

Or do you look at hours from 1994 through 2003 and contributions from 1995 through 2004?