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Plans covered

  • Opinion Letter 85-02

    A restated plan document created an aggregate of single plans and not a single pension plan, with a valid allocation of assets among those separate plans.

    • document
  • Opinion Letter 86-09

    Plans found not to be successor plans where there is a clear delineation of separate plans maintained by separate employers with the phase-in of guaranteed benefits beginning at the later of the adoption date or effective date of each plan.

    • document