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Transfer of assets and liabilities

Opinion Letter 82-15

Pension Benefit Guaranty Corporation 82-15 April 30, 1982 RE FERENCE: [*1] 4201 Withdrawal Liability Established4211(e) Wit hdrawal Liability - Reduction4232 Transfers t o Single Employer Plan423 2(d) Transfers to Single Employer Plan. Guaranteed Benefits4232(e) Transfer s to Single Employer Plan. Transferee Plan423 4 Asset Transfer Rules OP INION: Th is is in response to your lette r to the Internal Revenue Service, which was referred to thi s agency, the PensionBe nefit Guarant y Corporation ("PBGC"), f or a response.

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