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Mass Withdrawal

Opinion Letter 89-03

Pension Benefit Guaranty Corporation 89-3 April 18, 1989 OP INION: [*1] I write i n response to your letter requesting the opini on of the Pension Benefit Guaranty Corporation (th e "PBGC")as to whether the reallocation liability described in § 4219(c)(1)(D) of the Employee Retir ement Income Security Actof 1974, as amended ("ERISA") and 29 C.F.R. pt .

Opinion Letter 82-10

Pension Benefit Guaranty Corporation 82-10 March 26, 1982 RE FERENCE: [*1] 4001(a)( 3) Definitions. Multiemployer Plan4041A Multi employer Termination4203 Comp lete Withdrawal421 9(c)(8) Notice & Collection of Withdrawal Liability - Cessation of Payments OP INION: This is in r eference to your Notice of Termination concerning the * * * Pension Plan (the "Plan") and to yourtelephone conver sations with * * * of the Office of the Executive Director.

Opinion Letter 83-23

Pension Benefit Guaranty Corporation 83-23 Septembe r 23, 1983 RE FERENCE: [*1] 4209(c) De Minimis Rule. Exceptions to De Minimis Rule OP INION: This res ponds to your request for an opini on with regard to the definition of "substanti ally all" in § 4209(c)(1) and(2) of t he Employee Retirement Income Securit y Act of 1974 ("ERISA") as amended by the Multiemployer Pension Plan Am endments Act of 1980 (the "MPPAA"), and to the related questions you raised.

Opinion Letter 88-05

Pension Benefit Guaranty Corporation 88-5 April 1, 1988 RE FERENCE: [*1] 2 9 CFR 2648 - Redetermination on Mass Withdrawal 29 C FR 2648.3 - Liability on Mass Withdrawal 29 CFR 2648.3(c ) - Reallocation Liability 29 CFR 2648.6(b) - Amount of UVBs to be Reallocated 29 CFR 2648.6(c)(2) - Amount of Reallocation OP INION: Th is is in response to your request for the opinion of the Pension Benefi t Guaranty Corporation ("PB GC") regardingthe powers of trustees of a multiemployer pension plan under the Employee Retirement Income Security Act of 1974 ("ERISA") and the PB GC's regulation on Redeterm

Opinion Letter 82-12

Pension Benefit Guaranty Corporation 82-12 April 7, 1982 RE FERENCE: [*1] 4 231(b) Mergers & Transfers Between Multiemployer Plans - Effects of Requirements4231(c) M ergers & Transfers Between Multiemployer Plans - Requirements of Section OP INION: Thank you for your let ter reporting the merger of the above-mentioned funds. This letter corrects the earlier letterto you from * * * Case Officer and confirms PBGC's later telephone advice.

Opinion Letter 82-24

Pension Benefit Guaranty Corporation 82-24 Augus t 5, 1982 RE FERENCE: [*1] 4001(a)( 3) Definitions. Multiemployer Plan4041A(a) Mul tiemployer Termination. Termination4041A(a)(1) Multiempl oyer Termination. Termination - Plan Amendment - Credited Service4041A(a)(2) Multiempl oyer Termination. Termination - Mass Withdrawal4041A(a)(3) Multiempl oyer Termination. Termination - Plan Amendment - Individual Account Plan4041A (c)(2) Multiemployer Termination. Annuity Requirement404 1A(f)(1) Multiemployer Termination.

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