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Sale of stock

Opinion Letter 82-17

Pension Benefit Guaranty Corporation 82-17 May 26, 1982 RE FERENCE: 4062(d ) Liability of Employer in Single Employer Plans. Corporate Reorganizations420 4 Sale of Assets421 2(c) Obligation to Contribute - Liability OP INION: We have received y our letter in which you asked the Pension Benefit Guaranty Corporation ("PBGC") to giveadvice on an issue aris ing under the provisions of the Multi employer Pension Plan Amendments Act of 1980 (the "Act")as they ap ply to the transactions described in your letter.

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