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Partial Withdrawal

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 82-35

Pension Benefit Guaranty Corporation 82-35 November 15, 1982 RE FERENCE: [*1] 4 202(a)(2) Determination & Collection of Liability4206 Adjustment f or Partial Withdrawal421 1(c) Withdrawal Liability - Allocation by Amendment OP INION: This r esponds to your request f or our interpretation of the part ial withdrawal liability provisions under Title IV ofthe Emp loyee Retirement Income Security Act of 1974 as amended ("ERISA"). Specifically you ask whether a parti alwith drawal occurs un der Sect ion 4205( a)(2) of ERISA, 29 U.S.C.

Opinion Letter 95-03

Pension Benefit Guaranty Corporation 95-3 December 22, 1995 RE FERENCE: [*1] 4 206(b)(1) Adjustment for Partial Withdrawal. Reduction of Liability for Subsequent Withdrawal >4206( b)(2)> >4211( c)(2)> >29 CFR 2649 > >29 CFR 2649 .4> >29 CFR 2649 .8> OP INION: I am writi ng in response to your request for the Pension Benefit Guaranty Corporation's ("PBGC") views with regardto the application of sect ion 4206(b) of the Employee Retirement Income Security Act of 1974, as amended ("E RISA"),29 U.S. C. § 1386(b), and the regulations thereunder, 29 C.F.R. pt.

Opinion Letter 83-20

Pension Benefit Guaranty Corporation 83-20 Septembe r 2, 1983 RE FERENCE: [*1] 4205(a)(2) Partial Withdrawals. Partial Cessation420 5(b) Partial Withdrawals. Cessation of Contributions OP INION: Th is respo nds to your letter requesting the opinion of the Pension Benefit Guaranty Corporation concerning partialwithdrawa ls from a multiemployer pension plan under Section 4205(b)(2)(A)(i) of ERISA.

Opinion Letter 86-12

Pension Benefit Guaranty Corporation 86-12 May 23, 1986 RE FERENCE: [*1] 4206(b)(1) Adjustment for Partial Withdrawal. Reduction of Liability for Subsequent Withdrawal421 9(c)(1)(E) Notice and Collection of Withdrawal Liability.

Opinion Letter 85-16

Pension Benefit Guaranty Corporation 85-16 June 3, 1985 RE FERENCE: [*1] 4203(e) Complete Withdrawal. Date of Complete Withdrawal420 5 Partial Withdrawals420 5(a) Partial Withdrawals. Definition of Partial Withdrawal OP INION: In your re cent letter you descri be a situation in which a union enters into a concessions agreement with an employerthat has pr eviously made contributions to a multiemployer pension plan.

Opinion Letter 86-17

Pension Benefit Guaranty Corporation 86-17 Augus t 13, 1986 RE FERENCE: [*1] 4205(b)(2)(A) P artial Withdrawals. Definition of Partial Cessation OP INION: Th is respond s to your request for t he opinion of the Pension Benefit Guaranty Corporation regarding theinterpret ation of section 4205(b)(2)(A)(i) of the Employee Retirement Income Security Act of 1974 (ERISA), as ame nded by the Multiemployer Pension Plan Amendments Act of 1980 (MPPAA). In the situatio n you describe, a retail food chain operated a warehouse serving its stores in a defined geographicalarea.

Opinion Letter 82-22

Pension Benefit Guaranty Corporation 82-22 Augus t 3, 1982 RE FERENCE: [*1] 4205(b) Partial W ithdrawals. Cessation of Contributions421 2(c) Obligation to Contribute - Liability421 9 Notice & Collection of Withdrawal Liability422 1 Resolution of Disputes OP INION: This r esponds to your request for our opinion concer ning the application of the part ial withdrawal rule containedin Sect ion 4205(b)(2)(A)(ii) of ERISA.

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