Reallocation liability

Addresses the calculation of reallocation liability when calculating withdrawal liability under the "presumptive method" and whether to include the unfunded vested benefits of an employer that is subject to the construction rule.

Addresses whether, based on an employer's date of withdrawal, that employer is subject to reallocation liability in the event of a mass withdrawal termination.

Addresses the relevance of events occurring after a plan’s reallocation record date on the reallocation liability calculation.