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Old 04-30-2018, 10:00 PM
dabram09 dabram09 is offline
Join Date: Jun 2010
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Default Withrawal Liability under critical status

Hey AO,

I am wondering if the UVB with or without the allocation of affected benefits is fed into the de-minimis credit.

For instance, if UVB disregarding affected benefits is 120K, and the allocable portion of affected benefits to the withdrawing employer is 10K, would you reduce the de-minimis credit for 20K or 30K?

WL = 120 - (50-20) + 10 = 100, or
WL = 130 - (50-30) = 110

Tech Update 10-3 linked.
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Old 04-30-2018, 10:54 PM
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KernelMustard KernelMustard is offline
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Under the presumptive method, the de minimis credit is applied to the sum of the allocable basic pools + reallocated pools + affected benefit pools. So the 2nd equation.
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