Pension Benefit Guaranty Corporation 91-3 March 29, 1991 RE FERENCE: [*1] >4001(b)(1)> 406 4 Liability of Employers in Multiple Employer & Multiemployer Plans.>406 9(b)>420 4 Sale of Assets.4218 W ithdrawal - No occurrence.>4221( e)> OP INION: I write i n response to your request for the opini on of the Pension Benefit Guar