Under 29 USC sections 1383(f) and 1388(e)(3), this regulation allows multiemployer pension plans to adopt special withdrawal rules with PBGC approval and prescribes information PBGC needs to determine whether special rules meet statutory requirements. Plan sponsors submit the information and PBGC uses it in deciding whether the requirements are met.
The latest form for Extension of Special Withdrawal Liability Rules (29 CFR Part 4203) expires 2023-06-30 and can be found here.
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Supporting Statement A |