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I handle the administration for a construction fund.  It is my understanding that the IRS has required that a construction fund to use the Presumptive method to calculate withdrawal liability.

This fund has never needed to do a withdrawal liability calculation until now. This method requires 20 years worth of contribution history for the Fund but the Administrator can only give me 11 years worth of information.

Does anyone know if we could instead use the pool method since the information simply isn't available?  Thanks in advance!

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