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Defined benefit plan

Opinion Letter 75-85

Pension Benefit Guaranty Corporation 75-85 Septembe r 11, 1975 RE FERENCE: [*1] 3( 35) Definitions. Defined Benefit Plan4022(a) Benefit s Guaranteed. Type of Benefits Guaranteed404 3(b)(3) Reportable Events. Decrease in Participants OP INION: Th is letter is to confirm the information given you by * * * in her pr evious phone conversation with you concerning the po ints raised in your letter of June 6, 1975. As you have been advi sed, the PBGC does take the position that both of the above-captioned plans are definedben efit plans.

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