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Employer

  • Opinion Letter 82-13

    Discusses the definition of “employer” in the context of withdrawal liability and how it applies to a group of trades or businesses under common control.

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  • Opinion Letter 81-41

    Discusses the definition of “employer” in the context of withdrawal liability and how it applies to a group of trades or businesses under common control; addresses the rules governing partial withdrawals.

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  • Opinion Letter 82-37

    Addresses the definition of employer in the context of building cleaners at an office building.

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  • 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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