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Opinion Letter 82-38

Pension Benefit Guaranty Corporation 82-38 December 14, 1982 RE FERENCE: [*1] 4 211 Withdrawal Liability421 9 Notice & Collection of Withdrawal Liability422 1 Resolution of Disputes OP INION: This responds to your letter raising the question of whether officers or shareholders may be held liable for acorp oration's liability under the Employee Retirement Income Security Act of 1974 ("ERISA"), as amended.

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