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This page has not been translated. Please go to's Spanish home page for more information available in Spanish.

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Reallocation liability

  • Opinion Letter 94-08

    Addresses the calculation of reallocation liability when calculating withdrawal liability under the "presumptive method" and whether to include the unfunded vested benefits of an employer that is subject to the construction rule.

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  • Opinion Letter 89-03

    Addresses whether, based on an employer's date of withdrawal, that employer is subject to reallocation liability in the event of a mass withdrawal termination.

    • document
  • Opinion Letter 88-05

    Addresses the relevance of events occurring after a plan’s reallocation record date on the reallocation liability calculation.

    • document