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Successor liability

Opinion Letter 85-08

Pension Benefit Guaranty Corporation 85-8 April 2, 1985 REFERENCE: [*1] 4043(b) Reportable Event. Definition of Reportable Event 4043(b)(8) Reportable Events. Mergers, Consolidations & other Transfers of Plan Assets 29 CFR 2615 Reporting & Notification Requirements for Reportable Events 4062(b) Liability of Employer in Single Employer Plans. Amount of Employer Liability 4062(e). Liability of Employer in Single Employer Plans.

Opinion Letter 81-9

Pension Benefit Guaranty Corporation 81-9 April 30, 1981 RE FERENCE: [*1] 406 2 Liability of Employer in Single Employer Plans OP INION: This is in respon se to your request for an advisory opini on with respect to the potential liability of A under section4062(d) of th e Employee Retirement Income Security Act of 1974 ("ERISA") under the circumstances described below.

Opinion Letter 86-09

Pension Benefit Guaranty Corporation 86-9 April 10, 1986 RE FERENCE: [*1] 4021(a) Plans Covered . Requirements of Coverage4022(b )(2) Benefits Guaranteed. Successor Plan OP INION: Th is is i n response to your request for an opinion as to whether the Pension Benefit Guaranty Corporation ("PBGC")wou ld cons ider two defined benefit pension plans maintained by A Corporation * * * to be " successor plans" within the meaning of Sections 4021(a) and 4022(b) of the Employee Retirement Income Security Act of 1974 ("ERISA") to two simi lar plans m aintained by the previous owner of the A asse ts.

Opinion Letter 86-14

Pension Benefit Guaranty Corporation 86-14 June 26, 1986 RE FERENCE: [*1] 400 7 Payment of Premiums OP INION: Th is is in response to your re quest for our opinion as to whether y our client, the * * * C ompany * * *, is entitled toa pre mium refund from the Pension Benefit Guaranty Corporation (the "PBGC"). The fa cts, as set forth in your request, are as follows. A terminated the * * * Plan for * * * E mployees (the "OldPlan") on December 28, 1984. On March 28, 1985, the PBGC issued a No tice of Sufficiency. The assets of th e Old Planhave not yet completely been distributed.

Opinion Letter 80-16

Pension Benefit Guaranty Corporation 80-16 Septembe r 23, 1980 RE FERENCE: 1015(f) (IRC § 414) Defi nitions & Special Rules. Multiemployer Plan4021(a) P lans Covered. Requirements of Coverage4022(b )(2) Benefits Guaranteed. Successor Plan OP INION: This is in respon se to your request for our opinion with r espect to the stat us of the Pension Plan to be put into effectbetween A Company a nd Local Unions No. * * * ("A Plan") under the Employee Retirement Income Security Act of1974 ("E RISA").

Opinion Letter 78-10

Pension Benefit Guaranty Corporation 78-10 June 22, 1978 RE FERENCE: [*1] 406 2(d) Liability of Employer in Single Employer Plans. Corporate Reorganizations OP INION: You asked whethe r, under the circumstances described below, * * * would be deemed a "successor corporation" under Title IV of the Employee Retirement Income Security Act o f 1974 ("ERISA"), because of its purchase of a formerdivisio n of the * * * * * *, and its rehiring of * * * former employees at that division.

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