Employer liability

Pension Benefit Guaranty Corporation 80-1 Janua ry 10, 1980 RE FERENCE: [*1] 4021(b)(2) Plans Co vered. Government Plans406 2 Liability of Employer in Single Employer Plans OP INION: T his is in response to your letter of November 20, 1979, requesting our view of the State of Montana's (th e "State")liability with res pect to several privately maintained pension plans. As you have present ed the facts, the State has established and maintains the Public Employees Retir ement System("PERS"). By stat e law all employees must belong t o PERS.

Pension Benefit Guaranty Corporation 85-8 April 2, 1985 REFERENCE: [*1] 4043(b) Reportable Event. Definition of Reportable Event 4043(b)(8) Reportable Events. Mergers, Consolidations & other Transfers of Plan Assets 29 CFR 2615 Reporting & Notification Requirements for Reportable Events 4062(b) Liability of Employer in Single Employer Plans. Amount of Employer Liability 4062(e). Liability of Employer in Single Employer Plans.

Pension Benefit Guaranty Corporation 77-156 Augus t 5, 1977 RE FERENCE: [*1] 406 2 Liability of Employer in Single Employer Plans OP INION: Th is is in response to your letter of * * *, asking whether the proposed langu age for a collecti ve bargainingagree ment contained in your letter would be legally sufficient to confine an employer's liability, with respect to a TaftHa rtley pension plan, to the contributions he has agreed in a collective bargaining agreement to make to the plan.

Pension Benefit Guaranty Corporation 76-111 Septembe r 16, 1976 RE FERENCE: [*1] 406 2(d) Liability of Employer in Single Employer Plans.

Pension Benefit Guaranty Corporation 78-10 June 22, 1978 RE FERENCE: [*1] 406 2(d) Liability of Employer in Single Employer Plans. Corporate Reorganizations OP INION: You asked whethe r, under the circumstances described below, * * * would be deemed a "successor corporation" under Title IV of the Employee Retirement Income Security Act o f 1974 ("ERISA"), because of its purchase of a formerdivisio n of the * * * * * *, and its rehiring of * * * former employees at that division.

Pension Benefit Guaranty Corporation 77-131 Februa ry 11, 1977 RE FERENCE: [*1] 4 067 Arrangements for Payment of Employer Liability406 2 Liability of Employer in Single Employer Plans OP INION: Th is has reference to your letter of * * * concerning the above-mentioned plan (the "Plan"). Your letter was in response to our letter of * * * rejecting your proposal of * * * on behalf of * * * (the "Company"), for payment of its emp loyer liability of * * * plus any outstanding liability of the Plan for services rendered thereto.