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Multiemployer

Opinion Letter 81-12

Pension Benefit Guaranty Corporation 81-12 May 13, 1981 RE FERENCE: [*1] 4 211 Withdrawal Liability OP INION: Thank yo u for your letter requesting clarification of PBGC's int erim regulation on Alternative Allocation Methods(26 C.F.R. Part 2652). Secti on 4211(c)(3)(B )(ii) of the Employee Retirement Income Security Act of 1974, as amended, provides that theden ominator of the rolling-5 method is -- . . .

Opinion Letter 85-13

Pension Benefit Guaranty Corporation 85-13 May 28, 1985 RE FERENCE: [*1] 4203(d) Complete Withdrawal. Trucking Industry Exemption420 5 Partial Withdrawals4206 Adjustment f or Partial Withdrawal420 8 Reduction of Partial Withdrawal Liability OP INION: Th is responds t o your request for PBGC's opinion concerning calculation o f partial withdrawal liability. Specificallyyou note that the allocation fraction under Section 420 6 of ERISA is computed as a ratio of contribution base unit s ratherthan con tributions.

Opinion Letter 81-19

Pension Benefit Guaranty Corporation 81-19 July 1, 1981 RE FERENCE: [*1] 4001(b) D efinitions. Employer and Controlled Group4203 Comp lete Withdrawal420 4 Sale of Assets422 5 Limitation on Withdrawal Liability OP INION: Th is is in response to your l etter requesting general guidance concerning the potential withdrawal liability underthe Multi employer Pension Plan Amendments Act of 1980 ("MPPAA") of a construction contractor who sells a tr adeor b usiness in the construction industry.

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