DOL - 29 CFR PART 4044
ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS
| Organization: | DOL |
| Publication Date: | 1 July 2016 |
| Status: | active |
| Page Count: | 25 |
scope:
Purpose and scope.
This part implements section 4044 of ERISA, which contains rules for allocating a plan's assets when the plan terminates. These rules have been in effect since September 2, 1974, the date of enactment of ERISA. This part applies to any single-employer plan covered by title IV of ERISA that submits a notice of intent to terminate, or for which PBGC commences an action to terminate the plan under section 4042 of ERISA.
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