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 page for more information available in Spanish.

Esta página no ha sido traducida. Por favor, haga clic aquí para ir a la página principal del sitio de español.

Corporate transactions

  • Opinion Letter 84-07

    Addresses whether a withdrawal would take place if a corporation transfers all of its assets to one of its divisions and whether a withdrawal occurs in the event of a stock sale if contributions to the plan continue.

    • document