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This page has not been translated. Please go to's Spanish home page for more information available in Spanish.

Esta página no ha sido traducida. Por favor vaya a la página principal del sitio de español de PBGC para ver información disponible en español.

Mass Withdrawal

  • Opinion Letter 89-03

    Addresses whether, based on an employer's date of withdrawal, that employer is subject to reallocation liability in the event of a mass withdrawal termination.

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  • Opinion Letter 82-10

    Addresses a plan sponsor’s obligations when a plan terminates by mass withdrawal, including the payment of benefits to participants in a terminated plan.

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  • Opinion Letter 83-23

    This opinion letter declines to provide an opinion on the meaning of “substantially all” for the purposes of determining whether a substantially all mass withdrawal has occurred.

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  • Opinion Letter 88-05

    Addresses the relevance of events occurring after a plan’s reallocation record date on the reallocation liability calculation.

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  • Opinion Letter 82-24

    Review of rules governing plan administration after mass withdrawal; modification of withdrawal liability payment schedules; and recharacterization of contributions as withdrawal liability payments.

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