Notice, Collection, and Redetermination of Withdrawal Liability (29 CFR Part 4219)

In mass withdrawals, ERISA Sec. 4219(c)(1)(D) requires multiemployer plan sponsors to redetermine withdrawal liability and fully allocate unfunded vested benefits. In substantially all employers withdraw, Sec. 4209(c) requires collection of de minimis amounts. This regulation explains how to redetermine and allocate liabilities and requires notices to PBGC of mass withdrawal or if substantially all employers withdraw and of the required determinations.

The latest form for Notice, Collection, and Redetermination of Withdrawal Liability (29 CFR Part 4219) expires 2026-06-30 and can be found here.