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attributable liability

Defined in 1 dictionary — U.S. Code

United States Code

29 U.S.C. § 1403 — for purposes of this section

“attributable liability” means the excess, if any, determined under the provisions of a plan not inconsistent with regulations of the corporation, of—

(i) the value of vested benefits accrued as a result of service with the employer, over

(ii) the value of plan assets attributed to the employer, and