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Opinion Letter 75-21

Pension Benefit Guaranty Corporation 75-21 Janua ry 24, 1975 RE FERENCE: [*1] 4022(a) Benefits Guaranteed. Type of Benefits Guaranteed OP INION: Th is letter is in res ponse to your inquiry of January 3, 1975, as t o whether the Pension Benefit Guaranty Corporationwill look at circumstances outside the plan documents in determining whether a benefi t is nonforfeitable for purposesof Se ction 4022 of the Employee Retirement Income Security Act of 1974.

Opinion Letter 79-08

Pension Benefit Guaranty Corporation 79-8 April 25, 1979 RE FERENCE: 4022 Benefits Guaranteed4044(a)(3) A llocation of Assets. Benefits Payable as an Annuity for Three Years Prior to Termination OP INION: This is a further r esponse to your recent, separate requests for a Pensi on Benefit Guaranty Corporation ("PBGC")opini on rega rding Section 4044(a)(3) of the Emp loyee Retirement Inc ome Security Act of 1974 ("ERISA"), 29 U.S.C.§ 1344(a)(3). On M arch 23, 1979, PBGC wrote to you concerning the applicati on of Section 4044(a)(3) ("Category3") to two specific plan provisions.

Opinion Letter 90-05

Pension Benefit Guaranty Corporation 90-5 1990 PBGC LEX IS 8 October 11, 1990 RE FERENCE: [*1] 29 CFR 2613.8(b)(1)29 C FR 2619.229 CFR 2619.43 OP INION: I wri te in response to your letter concerning the decision of the Pension Benefi t Guaranty Corporation (the "PBGC")to pa y lump sums to certain participants in the * * *Pensi on Plan (the "Plan") in satisfaction of their statutorily guaranteed benefits. As Deput y Executive DirectorDiane E.

Opinion Letter 91-04

Pension Benefit Guaranty Corporation 91-4 May 3, 1991 RE FERENCE: [*1] 4 041(b) Termination by Plan Administrator. Notice of Sufficiency.406 2 Liability of Employer in Single Employer Plans.OP INION: I write in res ponse to your reque st for t he views of the Pension Benefit Guaranty Corporation ("PBGC") on a planspons or's liability under Title IV of the Employee Retirement Income Security Act of 1974 ("ERISA") for the bene fitliabi lities in a t erminated plan that were provided to plan participants through the d istribution of irrevocable commitmentspurchased from an i nsurance company.

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