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Opinion Letter 75-07
A reportable event takes place with the merger of a single employer plan into a multiemployer plan.
Opinion Letter 81-34
Merger/transfer rules do not apply to merger of a welfare fund and pension fund.
Opinion Letter 76-24
PBGC approval is not needed to merge a single employer plan into a multiemployer plan, but such a transaction would be a reportable event.
Opinion Letter 87-13
Addresses issues concerning the merger of a multiemployer defined benefit plan with a defined contribution plan.