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Employer liability

  • Opinion Letter 80-01

    State liability with respect to private-sector plans to which employees contribute.

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  • Opinion Letter 85-08

    The described spin-off is a reportable event and sales transaction principles apply to the spin-off and transfer transactions.

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  • Opinion Letter 77-156

    Where proposed language in CBA will not affect Title IV coverage, it will not prevent PBGC claim for employer liability.

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  • Opinion Letter 76-111

    Asset purchaser assuming some plans was not a successor corporation for plans that it did not assume.

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  • Opinion Letter 78-10

    Whether an employer that purchased a division of another company and rehired its employees would be treated as a successor corporation and assume liability for existing plans.

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  • Opinion Letter 77-131

    PBGC examines financial information of an employer and all trades or businesses under the same common control to assess the employer’s hardship or necessity for deferred payments to meet liability.

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