[Federal Register Volume 59, Number 130 (Friday, July 8, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-16509]


[[Page Unknown]]

[Federal Register: July 8, 1994]


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DEPARTMENT OF THE TREASURY
 

PENSION BENEFIT GUARANTY CORPORATION

29 CFR Chs. XXVI and XL

Renumbering of Regulations

AGENCY: Pension Benefit Guaranty Corporation.

ACTION: Regulation renumbering with request for comments.

-----------------------------------------------------------------------

SUMMARY: The Pension Benefit Guaranty Corporation plans to renumber its 
regulations to track the primary statutory provision to which each 
relates. The purpose of the regulation renumbering is to give the 
public easier access to the regulations. Other agencies in the pension 
field already number their regulations based on pertinent statutory 
provisions. The planned renumbering would facilitate access to the 
regulations by practitioners who generally are accustomed to searching 
for pension regulations under statute-based numbering systems.

DATES: Comments must be submitted by September 6, 1994.

ADDRESSES: Comments should be sent to the Office of the General Counsel 
(Suite 340), Pension Benefit Guaranty Corporation, 1200 K Street NW., 
Washington, DC 20005. Written comments will be available for public 
inspection at the PBGC's Communications and Public Affairs Department 
in Suite 240 at the above address, between the hours of 9:00 a.m. and 
4:00 p.m.

FOR FURTHER INFORMATION CONTACT: Harold J. Ashner, Assistant General 
Counsel, or Renae R. Hubbard, Special Counsel, Office of the General 
Counsel (Suite 340), Pension Benefit Guaranty Corporation, 1200 K 
Street NW., Washington, DC 20005, 202-326-4024 (202-326-4179 for TTY 
and TDD). (These are not toll-free numbers.)

SUPPLEMENTARY INFORMATION: The Pension Benefit Guaranty Corporation 
(``PBGC'') administers the pension insurance program established by 
title IV of the Employee Retirement Income Security Act of 1974, as 
amended (``ERISA''). Most of the PBGC's regulations implement one or 
more of the statutory provisions in title IV of ERISA, which begins 
with section 4001 and currently ends with section 4402.
    The regulations of the PBGC currently are codified at title 29, 
chapter XXVI of the Code of Federal Regulations (``CFR''), and the 
regulatory part numbers under that chapter may run from part 2600 
through 2699; PBGC's regulations promulgated to date run from part 2601 
through 2677, with certain part numbers reserved. At this time, the 
PBGC's regulations are codified into subchapters of chapter XXVI based 
on subject matter categories, i.e., internal and administrative rules 
(subchapter A), rules applicable to both single-employer and 
multiemployer plans (subchapter B), rules applicable to single-employer 
plans only (subchapter C), withdrawal liability rules for multiemployer 
plans (subchapter F), and other rules applicable to multiemployer plans 
(subchapter H).
    The other agencies responsible for the implementation of ERISA, the 
Department of Labor and the Department of the Treasury, have numbered 
their pension regulations in accordance with the numbering of 
provisions in ERISA and the Internal Revenue Code, respectively. 
Consequently, when a pension practitioner or another member of the 
public is looking for a regulation by either of the above agencies on a 
specific statutory provision, he or she may find it under the 
equivalent statutory number. The PBGC believes that renumbering its 
regulations in a similar fashion will facilitate the public's access to 
its regulations, thus making use of the PBGC's regulations easier.
    Attached are documents illustrating a possible approach for 
implementing PBGC's plan to renumber and reorganize its regulations 
according to the primary ERISA section number that they interpret. The 
regulations would become new chapter XL of 29 CFR. Parts in the 4000 
through 4099 series would cover various rules relating to either 
single-employer or multiemployer plans (or both); parts in the 4200 
through 4299 series would cover other multiemployer rules; parts in the 
4500 through 4599 series would cover rules promulgated under other 
ERISA sections such as section 302(f) (current subpart B of part 2615 
would become part 4502); and parts in the 4700 through 4799 series 
would cover certain internal and administrative rules. Other part 
numbers through 4999 would be reserved for future use.
    The attachments to this document are: (1) A Table of Contents 
showing subchapter, part, and subpart numbers; (2) an Outline showing, 
in addition, unnumbered center headings, section numbers, and source in 
current regulations; (3) a Distribution Table showing where part 2600 
provisions would appear in chapter XL; and (4) a Derivation Table 
showing where the new parts currently are found in 29 CFR chapter XXVI.
    Because this renumbering is intended in large part for the benefit 
of the public, the PBGC invites members of the public to express their 
views on the PBGC's plan to renumber its regulations and on the 
approach to renumbering reflected in the attachments. The planned 
renumbering may be changed in light of comments received.

    Issued in Washington, DC this 30th day of June, 1994.
Martin Slate,
Executive Director, Pension Benefit Guaranty Corporation.

Attachment 1

Table of Contents to Regulation Renumbering Proposal

Title 29--Labor

Subtitle B--Regulations Relating to Labor

* * * * *

Chapter XL--Pension Benefit Guaranty Corporation

SUBCHAPTER A--GENERAL

Part
4000  Finding aids
4001  Definitions

Subpart A--Definitions

Subpart B--Trades or businesses under common control; controlled groups

4002  Bylaws of the Pension Benefit Guaranty Corporation
4003  Rules for administrative review of agency decisions

Subpart A--General provisions

Subpart B--Initial determinations

Subpart C--Reconsideration of initial determinations

Subpart D--Administrative appeals

SUBCHAPTER B--PREMIUMS

4006  Premium rates
4007  Payment of premiums

SUBCHAPTER C--COVERAGE AND BENEFITS

4022  Benefits payable in terminated single-employer plans

Subpart A--Guaranteed benefits

Subpart B--Limitations on guaranteed benefits

Subpart C--[reserved]

Subpart D--Benefit reductions in terminating plans

Subpart E--PBGC recoupment and reimbursement of benefit overpayments 
and underpayments

4022B  Aggregate limits on guaranteed benefits

SUBCHAPTER D--PLAN TERMINATIONS

4041  Single-employer plan terminations

Subpart A--General provisions

Subpart B--Standard terminations

Subpart C--Distress terminations

4041A  Termination of multiemployer plans

Subpart A--General provisions

Subpart B--Notice of termination

Subpart C--Plan sponsor duties

Subpart D--Closeout of sufficient plans

4043  Reportable events
4044  Allocation of assets in single-employer plans

Subpart A--General

Subpart B--Allocation of assets to benefit categories

Subpart C--Allocation of residual assets

4047  Restoration of terminating and terminated plans

SUBCHAPTER E--LIABILITY

4061  Amounts payable by the Pension Benefit Guaranty Corporation
4062  Liability for termination of single-employer plans

Subpart A--Determination and payment of liability

Subpart B--Valuation of plan benefits

Subpart C--Valuation of plan assets

4063  Withdrawal liability; plans under multiple controlled groups
4064  Liability on termination of single-employer plans under 
multiple controlled groups

SUBCHAPTER F--ANNUAL REPORTING REQUIREMENTS

4065  Annual report

SUBCHAPTER G--ENFORCEMENT PROVISIONS

4068  Lien for liability

SUBCHAPTER H--WITHDRAWAL LIABILITY IN MULTIEMPLOYER PLANS

4203  Extension of special withdrawal liability rules
4204  Variances for sale of assets

Subpart A--Procedures for individual and class variances or exemptions

Subpart B--Variance of the statutory requirement

4206  Adjustment of liability for a withdrawal subsequent to a 
partial withdrawal
4207  Reduction or waiver of complete withdrawal liability
4208  Reduction or waiver of partial withdrawal liability
4211  Allocating unfunded vested benefits

Subpart A--General

Subpart B--Changes not subject to PBGC approval

Subpart C--Changes subject to PBGC approval

4219  Notice, collection, and redetermination of withdrawal 
liability

Subpart A--General provisions

Subpart B--Overdue, defaulted, and overpaid withdrawal liability

Subpart C--Redetermination of withdrawal liability upon mass withdrawal

4220  Procedures for PBGC approval of plan amendments
4221  Arbitration of disputes in multiemployer plans
SUBCHAPTER I--INSOLVENCY, REORGANIZATION, TERMINATION, AND OTHER RULES 
APPLICABLE TO MULTIEMPLOYER PLANS
4231  Mergers and transfers between multiemployer plans
4245  Notice of insolvency
4261  Financial assistance to multiemployer plans
4281  Powers and duties of plan sponsor of plan terminated by mass 
withdrawal

Subpart A--General provisions

Subpart B--Valuation of plan benefits and plan assets

Subpart C--Benefit reductions

Subpart D--Benefit suspensions

SUBCHAPTER J--OTHER ERISA PROVISIONS

4501  Notification requirements

Subpart A--Section 302(f); Notice of failure to make required 
contributions

SUBCHAPTER K--INTERNAL AND ADMINISTRATIVE RULES AND PROCEDURES

4701  Examination and copying of Pension Benefit Guaranty 
Corporation records

Subpart A--General

Subpart B--Fees for services and waiver policy

4702  Disclosure and amendment of records under the Privacy Act
4703  Ethical conduct of employees
4704  Appearances in certain proceedings
4705  Rules for administrative enforcement of post employment 
conflict of interest restrictions
4706  Enforcement of nondiscrimination on the basis of handicap in 
programs or activities conducted by the Pension Benefit Guaranty 
Corporation
4707--4999 [reserved]

Attachment 2

Outline of Regulation Renumbering Proposal Title 29--Labor

Subtitle B--Regulations Relating to Labor

* * * * *

Chapter XL--Pension Benefit Guaranty Corporation

SUBCHAPTER A--GENERAL

PART 4000--FINDING AIDS

Sec.
4000.1  Distribution table.
4000.2  Derivation table.

PART 4001--DEFINITIONS

Subpart A--Definitions

Sec.
4001.1-4001.xx  [definitions of certain section 4001(a) terms used 
in regulations]
4001.101-4001.xxx  [general definitions (e.g., Code, PBGC, Plan) 
applicable to some or all regulations]

Subpart B--Trades or Businesses Under Common Control; Controlled Groups

4001.201-4001.203  [current part 2612]

PART 4002--BYLAWS OF THE PENSION BENEFIT GUARANTY CORPORATION

Sec.
4002.1-4002.9  [current part 2601]

PART 4003--RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS

Subpart A--General Provisions

Sec.
4003.1-4003.10  [current subpart A of part 2606]

Subpart B--Initial Determinations

4003.21-4003.23  [current subpart B of part 2606]

Subpart C--Reconsideration of Initial Determinations

4003.31-4003.36  [current subpart C of part 2606]

Subpart D--Administrative Appeals

4003.51-4003.61  [current subpart D of part 2606]

SUBCHAPTER B--PREMIUMS

PART 4006--PREMIUM RATES

Sec.
4006.1-4006.xx  [applicable provisions in current part 2610]
Appendix A to part 4006 . . . . [current appendix B, part 2610]

PART 4007--PAYMENT OF PREMIUMS

Sec.
4007.1-4007.xx  [applicable provisions in current part 2610]
Appendix A to part 4007 . . . . [current appendix A, part 2610]

SUBCHAPTER C--COVERAGE AND BENEFITS

PART 4022--BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS

Subpart A--Guaranteed Benefits

Sec.
4022.1-4022.8  [current part 2613]

Subpart B--Limitations on Guaranteed Benefits

Sec.
4022.21-4022.28  [current part 2621]

Subpart C--[Reserved]

Sec.
4022.41-4022.xx  [reserved for Sec. 4022(c) regulation]

Subpart D--Benefit Reductions in Terminating Plans

Sec.
4022.81-4022.86  [applicable provisions in current Secs. 2623.1 and 
2623.2 and current subpart B of part 2623]
Subpart E--PBGC Recoupment and Reimbursement of Benefit Overpayments 
and Underpayments
Sec.
4022.101-4022.105  [applicable provisions in current Secs. 2623.1 
and 2623.2 and current subpart C of part 2623]
Appendix A to part 4022 . . . . [current appendix A, part 2621]

PART 4022B--AGGREGATE LIMITS ON GUARANTEED BENEFITS

Sec.
4022B.1  Purpose and scope.
4022B.2  [cross-reference Sec. 4022.23(b), current Sec. 2621.3(b)]

SUBCHAPTER D--PLAN TERMINATIONS

PART 4041--SINGLE-EMPLOYER PLAN TERMINATIONS

Subpart A--General Provisions

Sec.
4041.1  Purpose and scope.
4041.2-4041.xx  [provisions in current subparts A of parts 2616 and 
2617, combined and modified as appropriate]

Subpart B--Standard Terminations

4041.21-4041.28  [current subpart B of part 2617]

Subpart C--Distress Terminations

4041.41-4041.49  [current subpart B of part 2616]
Appendix A to part 4041 . . . . [current appendix to part 2617]

PART 4041A--TERMINATION OF MULTIEMPLOYER PLANS

Subpart A--General Provisions

Sec.
4041A.1-4041A.3  [applicable provisions in current Secs. 2673.1 and 
2673.4 and in subpart A of part 2675 plus definitions from current 
Sec. 2670.4]

Subpart B--Notice of Termination

4041A.11-4041A.12 [current Secs. 2673.2 and 2673.3]

Subpart C--Plan Sponsor Duties

4041A.21-4041A.27  [current subpart B of part 2675]

Subpart D--Closeout of Sufficient Plans

4041A.41-4041A.44  [current subpart E of part 2675]

PART 4043--REPORTABLE EVENTS

Sec.
4043.1-4043.23  [current subpart A of part 2615, with cross-
reference to part 4501 for subpart B of part 2615]

PART 4044--ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS

Subpart A--General

Sec.
4044.1-4044.4  [current subpart A of part 2618]

Subpart B--Allocation of Assets to Benefit Categories

4044.10-4044.17  [current subpart B of part 2618]

Subpart C--Allocation of Residual Assets

4044.30-4044.32  [current subpart C of part 2618]

PART 4047--RESTORATION OF TERMINATING AND TERMINATED PLANS

Sec.
4047.1-4047.4  [current part 2625]

SUBCHAPTER E--LIABILITY

PART 4061--AMOUNTS PAYABLE BY THE PENSION BENEFIT GUARANTY CORPORATION

Sec.
4061.1-4061.3  [cross-reference parts 4022, 4022A, and 4261]
PART 4062--LIABILITY FOR TERMINATION OF SINGLE-EMPLOYER PLANS

Subpart A--Determination and Payment Of Liability

4062.1-4062.11  [current part 2622 other than 2622.9]

Subpart B--Valuation of Plan Benefits

GENERAL

4062.21-4062.23  [current subpart A of part 2619]

NON-TRUSTEED PLANS

4062.31-4062.38  [current subpart B of part 2619]

TRUSTEED PLANS

4062.41-4062.49  [current subpart C of part 2619]

EXPECTED RETIREMENT AGE

4062.61-4062.65  [current subpart D of part 2619]

Subpart C--Valuation of Plan Assets

4062.81-4062.85  [current part 2620]
Appendices A-F to part 4062 . . . . [current appendix A, part 2622 
and appendices A-E, part 2619]
PART 4063--WITHDRAWAL LIABILITY; PLANS UNDER MULTIPLE CONTROLLED GROUPS
Sec.
4063.1  [cross-reference part 4062]
PART 4064--LIABILITY ON TERMINATION OF SINGLE-EMPLOYER PLANS UNDER 
MULTIPLE CONTROLLED GROUPS
Sec.
4064.1  [cross-reference part 4062]

SUBCHAPTER F--ANNUAL REPORTING REQUIREMENTS

PART 4065--ANNUAL REPORT

Sec.
4065.1-4065.3  [current part 2611]

SUBCHAPTER G--ENFORCEMENT PROVISIONS

PART 4068--LIEN FOR LIABILITY

Sec.
4068.1-4068.xx  [current Sec. 2622.9]
SUBCHAPTER H--WITHDRAWAL LIABILITY IN MULTIEMPLOYER PLANS
PART 4203--EXTENSION OF SPECIAL WITHDRAWAL LIABILITY RULES
Sec.
4203.1-4203.4  [current part 2645]

PART 4204--VARIANCES FOR SALE OF ASSETS

Subpart A--Procedures for Individual and Class Variances or Exemptions
Sec.
4204.1-4204.3  [current subpart A of part 2643 plus definitions from 
current Sec. 2640.5]

Subpart B--Variance of the Statutory Requirement

4204.10-4204.15  [current subpart B of part 2643]
PART 4206--ADJUSTMENT OF LIABILITY FOR A WITHDRAWAL SUBSEQUENT TO A 
PARTIAL WITHDRAWAL
Sec.
4206.1-4206.9  [current part 2649 plus definitions from current 
Sec. 2640.8]
PART 4207--REDUCTION OR WAIVER OF COMPLETE WITHDRAWAL LIABILITY
Sec.
4207.1-4207.8  [current part 2647 plus definitions from current 
Sec. 2640.6]
PART 4208--REDUCTION OR WAIVER OF PARTIAL WITHDRAWAL LIABILITY
Sec.
4208.1-4208.8  [current part 2646 plus definitions from current 
Sec. 2640.6]

PART 4211--ALLOCATING UNFUNDED VESTED BENEFITS

Subpart A--General

Sec.
4211.1-4211.2  [current subpart A of part 2642 plus definitions from 
current Sec. 2640.4]

Subpart B--Changes Not Subject to PBGC Approval

4211.5-4211.7  [current subpart B of part 2642]

Subpart C--Changes Subject to PBGC Approval

4211.11-4211.14  [current subpart C of part 2642]
      
PART 4219--NOTICE, COLLECTION, AND REDETERMINATION OF WITHDRAWAL 
LIABILITY

Subpart A--General Provisions

Sec.
4219.1  [general provisions]

Subpart B--Overdue, Defaulted, and Overpaid Withdrawal Liability

4219.11-4219.14  [current part 2644]
Subpart C--Redetermination of Withdrawal Liability Upon Mass Withdrawal
4219.21-4219.30  [current part 2648 plus definitions from current 
Sec. 2640.7, with cross-reference to part 4281]
Appendix A to part 4219 . . . . [current appendix A, part 2644]
PART 4220--PROCEDURES FOR PBGC APPROVAL OF PLAN AMENDMENTS
Sec.
4220.1-4220.3  [current part 2677]
PART 4221--ARBITRATION OF DISPUTES IN MULTIEMPLOYER PLANS
Sec.
4221.1-4221.13  [current part 2641 plus definitions from current 
Sec. 2640.3]
SUBCHAPTER I--INSOLVENCY, REORGANIZATION, TERMINATION, AND OTHER RULES 
APPLICABLE TO MULTIEMPLOYER PLANS
PART 4231--MERGERS AND TRANSFERS BETWEEN MULTIEMPLOYER PLANS
Sec.
4231.1-4231.9  [current part 2672 plus definitions from current 
Sec. 2670.3]
PART 4245--NOTICE OF INSOLVENCY
Sec.
4245.1-4245.6  [current part 2674 plus definitions from current 
Sec. 2670.4]
PART 4261--FINANCIAL ASSISTANCE TO MULTIEMPLOYER PLANS
Sec.
4261.1  [cross-reference Sec. 4281.88, current Sec. 2675.38]
PART 4281--POWERS AND DUTIES OF PLAN SPONSOR OF PLAN TERMINATED BY MASS 
WITHDRAWAL

Subpart A--General Provisions

Sec.
4281.1-4281.3  [current subpart A of part 2675 and Sec. 2676.1 
combined and modified as appropriate plus definitions from current 
Sec. 2670.4]
Subpart B--Valuation of Plan Benefits and Plan Assets

GENERAL

4281.11-4281.12  [current subpart A of part 2676]

VALUATION OF BENEFITS

4281.21-4281.26 [current subpart B of part 2676]

VALUATION OF ASSETS

4281.41-4281.51  [current subpart C of part 2676]

Subpart C--Benefit Reductions

4281.61-4281.64  [current subpart C of part 2675]

Subpart D--Benefit Suspensions

4281.81-4281.88  [current subpart D of part 2675]
Appendices A-C to part 4281 . . . . [current appendices A-C, part 
2676]

SUBCHAPTER J--OTHER ERISA PROVISIONS

PART 4501--NOTIFICATION REQUIREMENTS

Subpart A--Section 302(f); Notice of Failure to Make Required 
Contributions
Sec.
4501.1-4501.3  [current subpart B of part 2615]
SUBCHAPTER K--INTERNAL AND ADMINISTRATIVE RULES AND PROCEDURES
PART 4701--EXAMINATION AND COPYING OF PENSION BENEFIT GUARANTY 
CORPORATION RECORDS

Subpart A--General

Sec.
4701.1-4701.47  [current subpart A of part 2603]

Subpart B--Fees for Services and Waiver Policy

Sec.
4701.51-4701.55  [current subpart B of part 2603]
PART 4702--DISCLOSURE AND AMENDMENT OF RECORDS UNDER THE PRIVACY ACT
Sec.
4702.1-4702.10  [current part 2607]

PART 4703--ETHICAL CONDUCT OF EMPLOYEES

Sec.
4703.1  [current subpart A of part 2602]

PART 4704--APPEARANCES IN CERTAIN PROCEEDINGS

Sec.
4704.1-4704.6  [current subpart B of part 2602]
PART 4705--RULES FOR ADMINISTRATIVE ENFORCEMENT OF POST EMPLOYMENT 
CONFLICT OF INTEREST RESTRICTIONS
Sec.
4705.1-4705.10  [current part 2604]
PART 4706--ENFORCEMENT OF NONDISCRIMINATION ON THE BASIS OF HANDICAP IN 
PROGRAMS OR ACTIVITIES CONDUCTED BY THE PENSION BENEFIT GUARANTY 
CORPORATION
Sec.
4706.101-4706.170  [current part 2608]

PART 4707-PART 4999--[RESERVED]

Attachment 3

Distribution Table

    The following distribution table shows where provisions in the 
original part number will be found in the new parts. Certain 
definitions in the old parts have been moved to new part 4001, 
subpart A. 

------------------------------------------------------------------------
        Old part (ch. XXVI)                New part/sec. (ch. XL)       
------------------------------------------------------------------------
     Subchapter A--Internal and             Subchapter A--General       
        Administrative Rules                                            
                                                                        
2601...............................  4002.1-4002.9                      
2602 subpt A.......................  4703.1                             
  Subpt B..........................  4704.1-4704.6                      
2603...............................  4701.1-4701.55                     
2604...............................  4705.1-4705.10                     
2606...............................  4003.1-4003.61                     
2607...............................  4702.1-4702.10                     
2608...............................  4706.101-4706.170                  
                                                                        
 Subchapter B--Rules Applicable to                                      
 Single-Employer and Multiemployer                                      
               Plans                                                    
                                                                        
2610...............................  4006, 4007 [details upon           
                                      publication]                      
2611...............................  4065.1-4065.3                      
2612...............................  4001.201-4001.203                  
2613...............................  4022.1-4022.8                      
                                                                        
Subchapter C--Single-Employer Plans                                     
                                                                        
2615 subpt A.......................  4043.1-4043.23                     
  Subpt B..........................  4501.1-4501.3                      
  2616 subpt A.....................  4041 subpt A (modified)            
  Subpt B..........................  4041.41-4041.49                    
2617 subpt A.......................  4041 subpt A (modified)            
  Subpt B..........................  4041.21-4041.28                    
2618...............................  4044.1-4044.32                     
2619...............................  4062.21-4062.65                    
2620...............................  4062.81-4062.85                    
2621...............................  4022.21-4022.28                    
2622...............................  4062.1-4062.11                     
2622.19............................  4068                               
2623 subpts A and B................  4022.81-4022.86                    
  Subpt C..........................  4022.101-4022.105                  
2625...............................  4047.1-4047.4                      
                                                                        
 Subchapter F--Withdrawal Liability                                     
       in Multiemployer Plans                                           
                                                                        
2640.1.............................  None                               
2640.2.............................  4001 subpt A                       
2640.3.............................  4221.1                             
2640.4.............................  4211.1                             
2640.5.............................  4204.1                             
2640.6.............................  4207.1, 4208.1                     
2640.7.............................  4219.21                            
2640.8.............................  4206.1                             
2641...............................  4221                               
2642...............................  4211                               
2643...............................  4204                               
2644...............................  4219 subpt B                       
2645...............................  4203                               
2646...............................  4208                               
2647...............................  4207                               
2648...............................  4219 subpt C                       
2649...............................  4206                               
                                                                        
     Subchapter H--Other Rules                                          
 Applicable to Multiemployer Plans                                      
                                                                        
2670.1.............................  None                               
2670.2.............................  4001 subpt A                       
2670.3.............................  4231.1                             
2670.4.............................  4041A, 4245.1, 4281.1              
2672...............................  4231                               
2673...............................  4041A subpts A, B                  
2674...............................  4245                               
2675 subpt A.......................  4281 subpt A                       
  Subpt B..........................  4041A subpt C                      
  Subpt C..........................  4281 subpt C                       
  Subpt D..........................  4281 subpt D                       
  Subpt E..........................  4041A subpt D                      
2675.38............................  4261                               
2676...............................  4281 subpts A, B                   
2677...............................  4220                               
------------------------------------------------------------------------

Attachment 4

Derivation Table

    The following derivation table shows where each part in the 
renumbered regulations comes from. Certain definitions in the old 
parts have been collected in new part 4001, subpart A. 

------------------------------------------------------------------------
         New part (Ch. XL)                   Old part (Ch. XXVI)        
------------------------------------------------------------------------
                                                                        
       Subchapter A--General                                            
                                                                        
Part Subpart.......................  Part                               
4000...............................  None                               
4001 A.............................  Various def. secs.,                
                                     2640.2, 2670.2                     
  B................................  2612                               
4002...............................  2601                               
4003...............................  2606                               
                                                                        
       Subchapter B--Premiums                                           
                                                                        
4006...............................  2610                               
4007...............................  2610                               
                                                                        
Subchapter C--Coverage and Benefits                                     
                                                                        
4022 A.............................  2613                               
  B................................  2621                               
  D................................  2623                               
  E................................  2623                               
4022B..............................  2621                               
                                                                        
  Subchapter D--Plan Terminations                                       
                                                                        
4041 A.............................  2616, 2617                         
  B................................  2617                               
  C................................  2616, 2623                         
4041A A............................  2670, 2673, 2675                   
  B................................  2673                               
  C................................  2675                               
  D................................  2675                               
4043...............................  2615                               
4044...............................  2618                               
4047...............................  2625                               
                                                                        
      Subchapter E--Liability                                           
                                                                        
4061...............................  None                               
4062 A.............................  2622                               
  B................................  2619                               
  C................................  2620                               
4063...............................  2622                               
4064...............................  2622                               
                                                                        
   Subchapter F--Annual Reporting                                       
            Requirements                                                
                                                                        
4065...............................  2611                               
                                                                        
     Subchapter G--Enforcement                                          
             Provisions                                                 
                                                                        
4068...............................  2622                               
                                                                        
 Subchapter H--Withdrawal Liability                                     
       in Multiemployer Plans                                           
                                                                        
4203...............................  2645                               
4204...............................  2640, 2643                         
4206...............................  2640, 2649                         
4207...............................  2640, 2647                         
4208...............................  2640, 2646                         
4211...............................  2640, 2642                         
4219 A.............................  None                               
  B................................  2644                               
  C................................  2640, 2648                         
4220...............................  2677                               
4221...............................  2640, 2641                         
                                                                        
     Subchapter I--Insolvency,                                          
  Reorganization, Termination, and                                      
     Other Rules Applicable to                                          
        Multiemployer Plans                                             
                                                                        
4231...............................  2670, 2672                         
4245...............................  2670, 2674                         
4261...............................  2675                               
4281 A.............................  2670, 2675                         
  B................................  2676                               
  C................................  2675                               
  D................................  2675                               
                                                                        
    Subchapter J--ERISA Title I                                         
             Provisions                                                 
                                                                        
4501...............................  2615                               
                                                                        
 Subchapter K--Administrative Rules                                     
           and Procedures                                               
                                                                        
4701...............................  2603                               
4702...............................  2607                               
4703...............................  2602                               
4704...............................  2602                               
4705...............................  2604                               
4706...............................  2608                               
------------------------------------------------------------------------

[FR Doc. 94-16509 Filed 7-7-94; 8:45 am]
BILLING CODE 7708-01-P