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Text of PBGC Final Regs: Methods for Computing Withdrawal Liability Under the Multiemployer Pension Reform Act
Pension Benefit Guaranty Corporation [PBGC] Link to more items from this source
[Official Guidance]
Jan. 7, 2021

74 pages. "[PBGC] is amending its regulations on Allocating Unfunded Vested Benefits to Withdrawing Employers and Notice, Collection, and Redetermination of Withdrawal Liability. The amendments implement statutory provisions affecting the determination of a withdrawing employer's liability under a multiemployer plan and annual withdrawal liability payment amount when the plan has had benefit reductions, benefit suspensions, surcharges, or contribution increases that must be disregarded. The amendments also provide simplified withdrawal liability calculation methods."

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