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87 FR 41006, July 8, 2022, unless otherwise noted.
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(a) In general. This section applies to a plan partitioned under section 4233 of ERISA that is eligible for special financial assistance under § 4262.3(a)(2). A partitioned plan is in priority group 2 for purposes of § 4262.10(d)(2).
(b) Filing requirements. A plan sponsor of a partitioned plan filing an application for special financial assistance must—
(1) File one application for the original plan and the successor plan.
(2) Include in the application—
(i) A statement that the plan was partitioned under section 4233 of ERISA;
(ii) A copy of the plan document and other executed amendments required under paragraph (c)(2) of this section; and
(3) If a plan sponsor has already filed with PBGC any of the required information described in paragraph (b)(2)(iii) of this section, the plan sponsor is not required to file that information with its application for special financial assistance. For any such information not filed with the application, the plan sponsor must note on the checklist described under § 4262.6(a) when the information was filed.
(c) Rescission of partition order. Effective when special financial assistance is paid under § 4262.12, and in a manner consistent with the application procedure determined under paragraph (b) of this section—
(1) PBGC will rescind the partition order; and
(2) The plan sponsor must amend the plan to remove any provisions or amendments that were required to be adopted under the partition order.