§ 4211.31 Allocation of unfunded vested benefits following the merger of plans
§ 4211.32 Presumptive method for withdrawals after the initial plan year
§ 4211.33 Modified presumptive method for withdrawals after the initial plan year
§ 4211.34 Rolling-5 method for withdrawals after the initial plan year
§ 4211.35 Direct attribution method for withdrawals after the initial plan year
§ 4211.36 Modifications to the determination of initial liabilities, the amortization of initial liabilities, and the allocation fraction
§ 4211.37 Allocating unfunded vested benefits for withdrawals before the end of the initial plan year

Terms Used In CFR > Title 29 > Subtitle B > Chapter XL > Subchapter I > Part 4211 > Subpart D - Allocation Methods for Merged Multiemployer Plans

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Amortization: Paying off a loan by regular installments.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Trustee: A person or institution holding and administering property in trust.