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Controlled groups

  • Opinion Letter 86-08

    Addresses the proper method for determining withdrawal liability when the liable employer is a group of trades or businesses under common control within the meaning of section 4001.

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  • Opinion Letter 92-01

    Addresses the calculation of withdrawal liability in a situation where several members of a controlled group have an obligation to contribute to the same multiemployer pension plan and are sold or liquidated in a series of transactions.

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  • 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.

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  • Opinion Letter 76-09

    Discusses considerations PBGC would apply in determining whether parent-subsidiary group created a single plan or multiple separate plans managed under a single trust.

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