Skip to main content
U.S. flag

An official website of the United States government

This page has not been translated. Please go to's Spanish home page for more information available in Spanish.

Esta página no ha sido traducida. Por favor vaya a la página principal del sitio de español de PBGC para ver información disponible en español.

Avoidance transactions

  • Opinion Letter 85-29

    Addresses whether certain corporate transactions would trigger withdrawals and discusses whether these corporate transactions may be disregarded under the evade or avoid provision of the law.

    • document
  • Opinion Letter 85-15

    Addresses whether the rule against transactions with a principal purpose to avoid withdrawal liability can apply when a transaction meets the sale of assets exception requirements.

    • document