{"abstract":"The Pension Benefit Guaranty Corporation 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.","action":"Final rule.","agencies":[{"raw_name":"PENSION BENEFIT GUARANTY CORPORATION","name":"Pension Benefit Guaranty Corporation","id":405,"url":"https://www.federalregister.gov/agencies/pension-benefit-guaranty-corporation","json_url":"https://www.federalregister.gov/api/v1/agencies/405","parent_id":null,"slug":"pension-benefit-guaranty-corporation"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2021/01/08/2020-28866.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"4001","title":29},{"chapter":null,"citation_url":null,"part":"4204","title":29},{"chapter":null,"citation_url":null,"part":"4206","title":29},{"chapter":null,"citation_url":null,"part":"4207","title":29},{"chapter":null,"citation_url":null,"part":"4211","title":29},{"chapter":null,"citation_url":null,"part":"4219","title":29}],"citation":"86 FR 1256","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: This rule is effective February 8, 2021.","disposition_notes":null,"docket_ids":[],"dockets":[],"document_number":"2020-28866","effective_on":"2021-02-08","end_page":1278,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2021/01/08/2020-28866.xml","html_url":"https://www.federalregister.gov/documents/2021/01/08/2020-28866/methods-for-computing-withdrawal-liability-multiemployer-pension-reform-act-of-2014","images":{"ER08JA21.009":{"large":"https://img.federalregister.gov/ER08JA21.009/ER08JA21.009_large.png","original_size":"https://img.federalregister.gov/ER08JA21.009/ER08JA21.009_original_size.png"},"ER08JA21.008":{"large":"https://img.federalregister.gov/ER08JA21.008/ER08JA21.008_large.png","original_size":"https://img.federalregister.gov/ER08JA21.008/ER08JA21.008_original_size.png"},"ER08JA21.010":{"large":"https://img.federalregister.gov/ER08JA21.010/ER08JA21.010_large.png","original_size":"https://img.federalregister.gov/ER08JA21.010/ER08JA21.010_original_size.png"},"ER08JA21.011":{"large":"https://img.federalregister.gov/ER08JA21.011/ER08JA21.011_large.png","original_size":"https://img.federalregister.gov/ER08JA21.011/ER08JA21.011_original_size.png"}},"images_metadata":{"ER08JA21.009":{"large":{"identifier":"ER08JA21.009","content_type":"image/png","size":13628,"width":819,"sha":"72a8867d03c47d1d3f93665c973f548a","url":"https://img.federalregister.gov/ER08JA21.009/ER08JA21.009_large.png","height":106},"original_size":{"identifier":"ER08JA21.009","content_type":"image/png","size":21328,"width":3370,"sha":"84ebb94adf4a338c35adf6b76710c914","url":"https://img.federalregister.gov/ER08JA21.009/ER08JA21.009_original_size.png","height":436}},"ER08JA21.008":{"large":{"identifier":"ER08JA21.008","content_type":"image/png","size":8715,"width":817,"sha":"98ffd632df7631f0af9701e4e92d9efc","url":"https://img.federalregister.gov/ER08JA21.008/ER08JA21.008_large.png","height":118},"original_size":{"identifier":"ER08JA21.008","content_type":"image/png","size":10793,"width":3019,"sha":"61d568192de8c4a0057445c39851faef","url":"https://img.federalregister.gov/ER08JA21.008/ER08JA21.008_original_size.png","height":436}},"ER08JA21.010":{"large":{"identifier":"ER08JA21.010","content_type":"image/png","size":7035,"width":823,"sha":"8856df21fb3f80abb455b6ce3a7f4d82","url":"https://img.federalregister.gov/ER08JA21.010/ER08JA21.010_large.png","height":54},"original_size":{"identifier":"ER08JA21.010","content_type":"image/png","size":9988,"width":3126,"sha":"90060466e57d182f54baa006944d2d70","url":"https://img.federalregister.gov/ER08JA21.010/ER08JA21.010_original_size.png","height":206}},"ER08JA21.011":{"large":{"identifier":"ER08JA21.011","content_type":"image/png","size":5926,"width":746,"sha":"6e9a1d21d6f4d4c13784837face01033","url":"https://img.federalregister.gov/ER08JA21.011/ER08JA21.011_large.png","height":58},"original_size":{"identifier":"ER08JA21.011","content_type":"image/png","size":8101,"width":2653,"sha":"909efbc43c469e21c8af2142f3563161","url":"https://img.federalregister.gov/ER08JA21.011/ER08JA21.011_original_size.png","height":206}}},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-28866?publication_date=2021-01-08","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2021-01-08/2020-28866/mods.xml","not_received_for_publication":null,"page_length":23,"page_views":{"count":3356,"last_updated":"2026-10-23 04:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2021-01-08/pdf/2020-28866.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-28866.pdf?1610027118","publication_date":"2021-01-08","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2021/01/08/2020-28866.txt","regulation_id_number_info":{"1212-AB36":{"issue":"202010","html_url":"https://www.federalregister.gov/regulations/1212-AB36/methods-for-computing-withdrawal-liability","title":"Methods for Computing Withdrawal Liability","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202010&RIN=1212-AB36&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1212-AB36"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1212-AB36/methods-for-computing-withdrawal-liability","title":"Methods for Computing Withdrawal Liability"},"comments_count":0,"agency_id":"PBGC","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=PBGC-2019-0002","supporting_documents_count":0,"docket_id":"PBGC-2019-0002","document_id":"PBGC-2019-0002-0010","regulation_id_number":"1212-AB36","title":"Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014","checked_regulationsdotgov_at":"2021-01-13T04:30:12Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":1256,"subtype":null,"title":"Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014","toc_doc":"Methods for Computing Withdrawal Liability Under the Multiemployer Pension Reform Act","toc_subject":null,"topics":["Business and industry","Employee benefit plans","Pension insurance","Pensions","Reporting and recordkeeping requirements"],"type":"Rule","volume":86}