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Termination

  • COVID-19-Related Single-Employer Plan Sponsors and Administrators Questions and Answers
    The following questions and answers provide guidance related to plan sponsor obligations and PBGC operations in light of the Coronavirus Aid, Relief, and Economic Security (CARES) Act and the COVID-19 pandemic.
  • Opinion Letter 76-70
    Pension Benefit Guaranty Corporation 76-70 May 24, 1976 RE FERENCE: [*1] 4041 Termination by Plan Administrator404 4 Allocation of Assets OP INION: This is in response to your inquiry as to whether, and under what conditi ons the PBGC will not object if the trust unde r the Plan continues in existence following the termination of the Plan under
  • Opinion Letter 77-151
    Pension Benefit Guaranty Corporation 77-151 July 21, 1977 RE FERENCE: [*1] 404 4 Allocation of Assets OP INION: Th is concerns a letter to * * * of the Pension Benefit Guaranty Corporation (the "PBGC") from * * *, apart icipant in the terminated * * * (the "Plan").
  • Opinion Letter 85-30
    Pension Benefit Guaranty Corporation 85-30 December 9, 1985 RE FERENCE: [*1] 4041A Multiemployer Termination404 1A(c) Multiemployer Termination. Distribution of Assets404 1A(f)(1) Multiemployer Termination.
  • Opinion Letter 81-08
    Pension Benefit Guaranty Corporation 81-8 April 17, 1981 RE FERENCE: 4021(b )(5) Plans Covered.
  • Opinion Letter 84-06
    Pension Benefit Guaranty Corporation 84-6 October 25, 1984 RE FERENCE: [*1] 4 041(a) Termination by Plan Administrator. Filing of Notice of Intent to Terminat OP INION: On * * * the PBGC received a Notice of Intent to Terminate the * * * Pension Plan.
  • Opinion Letter 91-02
    Pension Benefit Guaranty Corporation 91-2 Februa ry 1, 1991 RE FERENCE: [*1] >4001(a)(8)> >404 1A(c)(1)>404 1A(f)(1) Multiemployer Termination. Lump Sum Payments.>29 CFR § 26 75.12(c)> OP INION: You have a sked for written information concerning questions posed by your constituent, * * *, in a letter to Mr.James B.
  • Opinion Letter 87-04
    Pension Benefit Guaranty Corporation 87-4 Februa ry 26, 1987 RE FERENCE: [*1] 4041(a)(3) Termination by Plan Administrator(SE PPAA) - Violation of Collective Bargaining Agreement OP INION: Th is is in response to your request that the Pension Benefit Guaranty Corporation (PBGC) sus pend the terminationof the plan nam ed above because ". . .
  • Opinion Letter 76-107
    Pension Benefit Guaranty Corporation 76-107 Septembe r 7, 1975 RE FERENCE: [*1] 404 4 Allocation of Assets OP INION: Th is is in response to your request that the Pension Benefit Guaranty Corporation (the "PBG C") permit thetermi nated * * * Retirement Plan (the "Pl an") to allocate its assets otherwise than in accordance wit h Section 4044 ofth
  • Opinion Letter 76-34
    Pension Benefit Guaranty Corporation 76-34 March 8, 1976 RE FERENCE: [*1] 4021(b)(2) Plans Co vered.

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