Pension Benefit Guaranty Corporation 88-7 May 2, 1988 RE FERENCE: [*1] 4204(d) - "Unrelated Party" OP INION: We write in response to y our letter requesting the assistance of the Pension Benefit Guaranty Corporation ("PBGC")in connec tion with an assessment of part ial withdrawal liability by the * * * (the "Trust") agai nst the * * * Corporatio