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Opinion Letter 85-08
The described spin-off is a reportable event and sales transaction principles apply to the spin-off and transfer transactions.
Opinion Letter 81-9
Asset purchaser assuming some pension plans not successor corporation to the seller with respect to plans left with the seller; purchaser is liable for plans it assumed; liability to PBGC is not limited by any agreement between seller and purchaser as to the amount of liability purchaser was willing to assume.
Opinion Letter 86-09
Plans found not to be successor plans where there is a clear delineation of separate plans maintained by separate employers with the phase-in of guaranteed benefits beginning at the later of the adoption date or effective date of each plan.
Opinion Letter 86-14
A plan was not a successor plan to another plan, because both plans existed during the same plan year.
Opinion Letter 78-10
Whether an employer that purchased a division of another company and rehired its employees would be treated as a successor corporation and assume liability for existing plans.