Merger

Pension Benefit Guaranty Corporation 75-7 May 9, 1975 RE FERENCE: [*1] 2 08 Mergers, Consolidations and other Transfers of Plan Assets101 5(l). (IRC § 414) Definitions and Special Rules. Mergers, Consolidations and Other Transfers of Plan Assets404 3(b)(8) Reportable Events. Mergers, Consolidations & other Transfers of Plan Assets OP INION: Th is is in res ponse to your letter to us concerning the merger of the * * * and * * * into the * * * This will also serveto co nfirm your recent telephone conversation with * * * of our office.

Pension Benefit Guaranty Corporation 81-34 1981 PBGC LEX IS 8 October 18, 1981 RE FERENCE: [*1] 423 1 Mergers & Transfers Between Multiemployer Plans OP INION: This is in r esponse to your letter asking whether a mult iemployer Pension Fund and a multiemployer W elfare Fundmay be merged pursuant to Section 4231 of the Employe e Retirement Income Security Act ("ERISA"), as amended bythe Multiemploy er Pension Plan Amendments Act of 1980, ("MPPAA") Pub. L. 96-364, 94 Stat . 1208 (September 26,1980), 29 U.S.C.

Pension Benefit Guaranty Corporation 76-24 Februa ry 14, 1976 RE FERENCE: [*1] 2 08 Mergers, Consolidations and other Transfers of Plan Assets404 3(b)(8) Reportable Events. Mergers, Consolidations & other Transfers of Plan Assets OP INION: This is in r esponse to your recen t inquiry concerning the pension benefits of * * * which inq uiry was forwarded tothis Co rporation on * * * by the Labor-Management Services Administration of the Department of Labor.

Pension Benefit Guaranty Corporation 87-13 November 23, 1987 RE FERENCE: [*1] 4231 M ergers & Transfers Between Multiemployer Plans4231(c) Merg ers & Transfers Between Multiemployer Plans - Requirements of Section 423 5(g) - Definitions 29 C FR 2615 Reporting & Notification Requirements for Reportable Events29 CFR 2672 OP INION: W e are writing in resp onse to your request for advice from the Pension Benefit Guaranty Corporat ion ("PBGC")regarding a trans action involving two multiemployer plans.