Controlled groups

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.

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.

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.

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