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Multiemployer

  • Opinion Letter 88-07

    Addresses the “unrelated party” requirement for the sale of assets exception to withdrawal liability.

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  • Opinion Letter 88-02

    Addresses applicability to construction industry employers of the sale-of-assets limitation on withdrawal liability.

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  • Opinion Letter 85-18

    Corrects opinion letter 85-1 and addresses calculation of withdrawal liability installment payments other than on a quarterly schedule.

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  • Opinion Letter 87-12

    Addresses effects on withdrawal liability of a proposed transfer of benefit liabilities from a multiemployer plan to a single-employer plan.

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  • Opinion Letter 85-16

    Addresses whether or not an 18-month contribution holiday is a partial withdrawal.

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  • Opinion Letter 85-05

    Addresses whether the construction industry exception to withdrawal applies where a contractor terminates its CBA, its employees do not perform any more work for which the contractor was previously required to make contributions, but the contractor subcontracts for the performance of such work.

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  • Opinion Letter 81-34

    Merger/transfer rules do not apply to merger of a welfare fund and pension fund.

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  • Opinion Letter 81-28

    Pension Benefit Guaranty Corporation 81-28 Augus t 31, 1981 RE FERENCE: [* 1] 4007 Payment of Premiums29 C FR 2602 Payment of Premiums OP INION: Th is is i n reference to your letter regarding the above-referenced plan (the "Plan") and our letter in r esponse (copyenclo sed). As we discussed over the telephone on June 9, 1981, this is to supplement our initial response. First, the Pla n is not req uired to pay premiums for those * * * Corpor ation * * * employees who are excluded frompart icipation in the Plan whil e they are represented by a union. However, * * * is required to pay premiums for non-uni on employees earning credited service under the terms of t he Plan without regard to whether their compensation fallsbelo w the integration cut-off. Second, your lett er directed our attention to Plan Sections 2.1(8)(3), 1.2(A)(1), and 1.40 which r elate to creditedservi ce and participation i n this integrated pension plan. Our conclusions si nce only employees can earn credit ed service,and as Section 1.17 limits the def inition of employee to per sons employed by directly, we conclude that premiums donot ha ve to be paid for employees of trades or businesses under common control with * * *. We hope thi s response has been helpful. Should you have any questions, please phone [*2] * * * the attorney hand ling this matter, at (202) 254-3010. Mitchell Strickl er De puty General Counsel

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  • Opinion Letter 81-32

    Regards a statutory provision under which a contributing employer to a multiemployer plan that sells its assets to an unrelated buyer does not withdraw from the plan if (among other things) the buyer posts a bond or escrow for 5 years and the sales contract makes the seller secondarily liable if the buyer withdraws during the 5 plan years after the sale. This opinion letter addresses whether the buyer may escrow a letter of credit instead of cash.

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  • Opinion Letter 85-30

    A terminated multiemployer plan cannot transfer assets and liabilities to other multiemployer plans pursuant to reciprocity agreement.

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