Code of Federal Regulations (alpha)

CFR /  Title 29  /  Part 4206  /  Sec. 4206.10 Special rule for 70-percent decline partial

For the purposes of applying the rules in Secs. 4206.4 through 4206.9 in any case in which either the prior or subsequent partial withdrawal resulted from a 70-percent contribution decline (or a 35-percent decline in the case of certain retail food industry plans), the first year of the 3-year testing period shall be deemed to be the plan year in which the partial withdrawal occurred.