{"abstract":"This final rule amends PBGC's regulation on Allocating Unfunded Vested Benefits to Withdrawing Employers (29 CFR part 4211) to implement provisions of the Pension Protection Act of 2006 that provide for changes in the allocation of unfunded vested benefits to withdrawing employers from a multiemployer pension plan, and that require adjustments in determining an employer's withdrawal liability when a multiemployer plan is in critical status. Pursuant to PBGC's authority under section 4211(c)(5) of ERISA to prescribe standard approaches for alternative withdrawal liability methods, the final rule also amends this regulation to provide additional modifications to the statutory methods for determining an employer's allocable share of unfunded vested benefits. In addition, pursuant to PBGC's authority under section 4219(c)(1)(D) of ERISA, this final rule amends PBGC's regulation on Notice, Collection, and Redetermination of Withdrawal Liability (29 CFR part 4219) to improve the process of fully allocating a plan's total unfunded vested benefits among all liable employers in a mass withdrawal. Finally, this final rule amends PBGC's regulation on Terminology (29 CFR part 4001) to reflect the definition of a \"multiemployer plan\" added by the Pension Protection Act of 2006.","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/2008/12/30/E8-31015.html","cfr_references":[{"chapter":null,"citation_url":null,"part":4001,"title":29},{"chapter":null,"citation_url":null,"part":4211,"title":29},{"chapter":null,"citation_url":null,"part":4219,"title":29}],"citation":"73 FR 79628","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective January 29, 2009. See Applicability in SUPPLEMENTARY INFORMATION.","disposition_notes":null,"docket_ids":[],"dockets":[],"document_number":"E8-31015","effective_on":"2009-01-29","end_page":79637,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2008/12/30/E8-31015.xml","html_url":"https://www.federalregister.gov/documents/2008/12/30/E8-31015/methods-for-computing-withdrawal-liability-reallocation-liability-upon-mass-withdrawal-pension","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E8-31015?publication_date=2008-12-30","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2008-12-30/E8-31015/mods.xml","not_received_for_publication":null,"page_length":10,"page_views":{"count":1296,"last_updated":"2026-10-24 20:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2008-12-30/pdf/E8-31015.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2008-12-30","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2008/12/30/E8-31015.txt","regulation_id_number_info":{"1212-AB07":{"issue":"200810","html_url":"https://www.federalregister.gov/regulations/1212-AB07/methods-for-computing-withdrawal-liability-reallocation-liability-upon-mass-withdrawals-pension-prot","title":"Methods for Computing Withdrawal Liability; Reallocation Liability Upon Mass Withdrawals; Pension Protection Act of 2006","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200810&RIN=1212-AB07&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1212-AB07"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=PBGC_FRDOC_0001","supporting_documents_count":0,"docket_id":"PBGC_FRDOC_0001","regulation_id_number":null,"title":"Recently Posted PBGC Rules and Notices.","checked_regulationsdotgov_at":"2011-11-15T08:02:26Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":79628,"subtype":null,"title":"Methods for Computing Withdrawal Liability; Reallocation Liability Upon Mass Withdrawal; Pension Protection Act of 2006","toc_doc":"Methods for Computing Withdrawal Liability; Reallocation Liability Upon Mass Withdrawal; Pension Protection Act (2006)","toc_subject":null,"topics":["Business and industry","Organization and functions (Government agencies)","Pension insurance","Pensions","Reporting and recordkeeping requirements","Small businesses"],"type":"Rule","volume":73}