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Multiemployer
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Opinion Letter 83-17
Pending regulations, plans have the ability to adopt reasonable rules to abate an employer’s withdrawal liability.
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Opinion Letter 95-02
Addresses the interpretation of the special rule for partial withdrawals for certain employers and plans in the building and construction industry.
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Opinion Letter 89-02
Addresses (1) whether transfers of contributions between multiemployer plans under a reciprocity agreement are covered by rules on transfers of assets; and (2) whether a reciprocity agreement can create withdrawal liability obligations.
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Opinion Letter 82-05
Discusses partial withdrawals from a multiemployer plan.
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Opinion Letter 83-19
Addresses whether, under the presumptive method of allocating withdrawal liability, if a plan's assets exceed its vested liabilities, the unfunded vested benefit amount is zero.
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Opinion Letter 85-15
Addresses whether the rule against transactions with a principal purpose to avoid withdrawal liability can apply when a transaction meets the sale of assets exception requirements.
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Opinion Letter 93-02
Discusses the calculation of partial withdrawal liability following a 70 percent decline in contributions.
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Opinion Letter 87-08
Addresses whether a contributing employer to a multiemployer plan withdraws by subcontracting out its work to another contributing employer such that contributions are unaffected.
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Opinion Letter 81-27
Addresses the special rules governing a transfer between multiemployer plans where an employer withdraws from a plan because the union bargaining with that employer has been changed as a result of the certification of a different union.
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Opinion Letter 85-01
Addresses interest factors applicable to withdrawal liability installments paid other than quarterly. Corrected by Opinion Letter 85-18.