Pension Benefit Guaranty Corporation 90-5 1990 PBGC LEX IS 8 October 11, 1990 RE FERENCE: [*1] 29 CFR 2613.8(b)(1)29 C FR 2619.229 CFR 2619.43 OP INION: I wri te in response to your letter concerning the decision of the Pension Benefi t Guaranty Corporation (the "PBGC")to pa y lump sums to certain participants in the * * *Pensi on Plan (the "Pla