Pension Benefit Guaranty Corporation 87-2 Janua ry 28, 1987 RE FERENCE: [*1] 420 4 Sale of Assets OP INION: Th is responds to your request for t he opinion of the Pension Benefit Guaranty Corporati on ("the PB GC") on theappli cation of Section 4204 of the Employee Re tirement Income Security Act, as amended (" ERISA" or "the Act").