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Successor liability

  • 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 circum
  • 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.
  • 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.
  • 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.
  • 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").
  • 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.