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Asset reversion

  • Opinion Letter 89-01

    PBGC’s position requiring distribution of assets as soon as practicable after PBGC’s 60-day review does not apply to surplus assets when there is a dispute concerning distribution.

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  • Opinion Letter 85-11

    A split-up of one plan and the termination of another is not subject to the asset reversion implementation guidelines; PBGC recognizes the termination and reestablishment of a plan.

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  • Opinion Letter 85-25

    Implementation guidelines do not generally apply to a transfer of assets from a single-employer plan to a multiemployer plan, followed by the termination of the single-employer plan, but because plan termination is a prerequisite to a reversion of plan assets to an employer, PBGC will not recognize a plan termination when it is intended as a means to recover surplus plan assets without satisfying termination requirements.

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