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Coverage; Guarantee phase-in

Opinion Letter 79-15

Pension Benefit Guaranty Corporation 79-15 November 15, 1979 RE FERENCE: [*1] 4021. Pl ans Covered4021(a) P lans Covered. Requirements of Coverage402 2(b)(8). Benefits Guaranteed. Five Year Phase-in of Guarantee. OP INION: This i s in answer to your requests that the Pension Benefit Guaranty Corporation ("PBGC ") guarantee pensionben efits for 20 former employees of * * * (the "C ompany") and that the benefits of three individuals who are currentlyreceiv ing payments from the PBGC which were decreased because of a phase-i n, be increased.

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