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Successor liability

  • Opinion Letter 85-08

    The described spin-off is a reportable event and sales transaction principles apply to the spin-off and transfer transactions.

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  • 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.

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  • 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.

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  • Opinion Letter 86-14

    A plan was not a successor plan to another plan, because both plans existed during the same plan year.

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  • 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.

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