{"data":{"id":"us/29-cfr-4206.10","jurisdiction":"us","citation":"29 CFR 4206.10","heading":"Special rule for 70-percent decline partial withdrawals.","body":"For the purposes of applying the rules in §§ 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.","path":["Title 29—Labor","Subtitle B—Regulations Relating to Labor","CHAPTER XL—PENSION BENEFIT GUARANTY CORPORATION","SUBCHAPTER I—WITHDRAWAL LIABILITY FOR MULTIEMPLOYER PLANS","PART 4206—ADJUSTMENT OF LIABILITY FOR A WITHDRAWAL SUBSEQUENT TO A PARTIAL WITHDRAWAL"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-29.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:20Z","sha256":"76a6fd15b344d6ef99182fb91f514c07b5172c20224f6ec2f2c0abbc26411811","source_id":"us-cfr","stale":true,"prev":"us/29-cfr-4206.9","next":"us/29-cfr-4207.1"},"notice":"GroundRules: Original legal text. Not legal advice."}