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Substantial owners plan

Opinion Letter 75-19

Pension Benefit Guaranty Corporation 75-19 Janua ry 9, 1975 RE FERENCE: [*1] 4021(b)(9) Plans Co vered. Substantial Owner Plans4021(b )(13) Plans Covered. Professional Service Employer Plans402 2(b)(6) Benefits Guaranteed. Phase-in of Guarantee for Substantial Owners OP INION: This is a confirmation of the recent telephone call to you by * * * of our staff regarding your request for aninterpr etation of certain provisions of Title IV of the Employee Retirement Income Security Act of 1974.

Opinion Letter 77-128

Pension Benefit Guaranty Corporation 77-128 Februa ry 4, 1977 RE FERENCE: [*1] 402 1(b)(9) Plans Covered. Substantial Owner Plans OP INION: This is in respon se to y our letter of * * * and our conference with * * * of * * *, wherein you requested a determination by the Pension Benefi t Guaranty Corporation that * * * (the "Plan") is excluded from c overage by TitleIV o f the Employee Retirement Income Security Act of 1974 (the "Act") by reason of § 4021(b)(9) of the Act.

Opinion Letter 75-43

Pension Benefit Guaranty Corporation 75-43 June 25, 1975 RE FERENCE: [*1] 402 1(b)(9) Plans Covered. Substantial Owner Plans OP INION: We have rev iewed your request of April 28, 1975 for a ruli ng that the Plan Termination Insurance Provi sions ofthe E mployee Retirement Income Security Act of 1974 ("the Act") do not apply to the * * * You indicat e that there has been only one participant in the plan since its adoption and that this participant has always been a s ubstantial owner within the meaning of Sec. 4 022(b)(6)(A)(i) of the A ct.

Opinion Letter 75-39

Pension Benefit Guaranty Corporation 75-39 October 8, 1975 RE FERENCE: [*1] 402 1(b)(9) Plans Covered. Substantial Owner Plans OP INION: Th is letter is in response to your lette r of August 29, 1975, (enclosed) and in confi rmation of a conversation betweenyou an d a member of my staff, * * * on September 9, 1975. Your letter requested permission from the Pension Benefit Guaranty Corporation (the "PBGC") to change the * * * Pens ion Trust Plan (the * * *) from an i nsured, defi ned benefit plan to a splitfunded, money purchase plan.

Opinion Letter 77-139

Pension Benefit Guaranty Corporation 77-139 April 13, 1977 RE FERENCE: [*1] 402 1(b)(9) Plans Covered. Substantial Owner Plans OP INION: Th is is in response to your letter setting forth the fac ts needed for the Pension Benefit Guaranty Corporation("PBGC") to deter mine whether the * * * is excluded from coverage of Tit le IV of the Employee Retirement IncomeSec urity Act of 1974 ("Act") by virtue of § 4021(b)(9) of the Act. Acc ording to your letter, you are the sole stockholder of * * * a nd currently the sole participant in that company'spensi on plan.

Opinion Letter 77-161

Pension Benefit Guaranty Corporation 77-161 Augus t 30, 1977 RE FERENCE: [*1] 4 044 Allocation of Assets4044(c ) Allocation of Assets. Apportionment of Asset Gains & Losses Between Plan & PBGC OP INION: This is in resp onse to your letter concerning the termination of * * * (the "Plan").

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