29 C.F.R. § 4211.3 Special rules for construction industry and IRC section 404(c) plans.
Title 29 - Labor
(a) Construction plans. Except as provided in §§4211.11(b) and 4211.21(b), a plan that primarily covers employees in the building and construction industry shall use the presumptive method for allocating unfunded vested benefits. (b) Section 404(c) plans. A plan described in section 404(c) of the Code or a continuation of such a plan shall allocate unfunded vested benefits under the rolling-5 method unless the plan, by amendment, adopts an alternative method or modification.
Title 29: Labor
PART 4211—ALLOCATING UNFUNDED VESTED BENEFITS TO WITHDRAWING EMPLOYERS
Subpart A—General
§ 4211.3 Special rules for construction industry and IRC section 404(c) plans.
