29 C.F.R. § 4041A.41 General rule.
Title 29 - Labor
If a plan's assets, excluding any claim of the plan for unpaid withdrawal liability, are sufficient to satisfy all obligations for nonforfeitable benefits provided under the plan, the plan sponsor may close out the plan in accordance with this subpart by distributing plan assets in full satisfaction of all nonforfeitable benefits under the plan.
Title 29: Labor
PART 4041A—TERMINATION OF MULTIEMPLOYER PLANS
Subpart D—Closeout of Sufficient Plans
§ 4041A.41 General rule.