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Asset reversion

Opinion Letter 89-01

Pension Benefit Guaranty Corporation 89-1 Februa ry 8, 1989 RE FERENCE: [*1] 4 041(a)(3) Multiemployer Termination. Termination - Plan Amendment - Individual 4041(b) (2) (c) Noti ce from the Corporation of Noncompliance 4041 (b) (2) (D) Fina l Distribution of Assets in Absence of Notice of Noncompliance OP INION: I writ e in resp onse to your letter of October 26, to Kathleen Utgoff, Executive Director of the Pension BenefitGu aranty Co rporation (the "PBGC").

Opinion Letter 85-11

Pension Benefit Guaranty Corporation 85-11 May 14, 1985 RE FERENCE: [*1] 4 044 Allocation of Assets4044(d )(1) Allocation of Assets. Distribution of Residual Assets to Employer OP INION: The PBG C has reviewed your presentation of t he facts and cir cumstances surrounding the proposed termination ofthe Reti rement Plan for Salaried Employees of * * * Plan) n1 and the reestablishment of a defined benefit plan for the same group of employees providing the same benefits as provided in the Salaried Plan with an offset for amounts paidunder the Sa laried Plan.

Opinion Letter 85-25

Pension Benefit Guaranty Corporation 85-25 October 11, 1985 RE FERENCE: [*1] Joint Imp lementation Guidelines OP INION: Th is is in respo nse to your request for the opinion of the Pension Benefit Guaranty Corporation (PBGC) on whether the asset rev ersion guidelines of May 23, 1984, apply to a t ransfer of assets and liabilities fr om a single-employer pensionplan to a multiemployer plan, with a resulting termination of the single-employer plan.

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