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Unfunded vested benefits

  • Opinion Letter 94-05
    Pension Benefit Guaranty Corporation 94-5 Septembe r 27, 1994 RE FERENCE: [*1] 4 211 Withdrawal Liability >29 CFR 2644 .2(d)> OP INION: I writ e in response to your letter requesting clarification o f PBGC Opinion Letter 90-2 to the extent it addressescalc ulation of unf unded vested benefits for purposes of section 4211 of the Employee Re
  • Opinion Letter 82-14
    Pension Benefit Guaranty Corporation 82-14 April 20, 1982 RE FERENCE: [*1] 4211(b)(3) Withdrawal Liability - Proportional Fraction421 2(a) Obligation to Contribute - Definitions OP INION: This r esponds to your letter pertaining to methods for computing employer withdrawal li ability under theMultiemploy er Pension Plan Amendm ents Act of 1980 (
  • Opinion Letter 86-24
    Pension Benefit Guaranty Corporation 86-24 October 31, 1986 RE FERENCE: [*1] 4213 Actuarial Assumptions 4213(c) A ctuarial Assumptions.
  • Opinion Letter 82-34
    Pension Benefit Guaranty Corporation 82-34 November 10, 1982 RE FERENCE: [*1] 4 211 Withdrawal Liability4211(b )(1) Withdrawal Liability - Computation OP INION: This responds to your inquiry on the operati on of the presumptive method of allocation under § 4211 of theMultiemploy er Pensi on Plan Amendments Act of 1980.
  • Simplified Methods for Applying the Requirement to Disregard Benefit Reductions in Determining Withdrawal Liability - Multiemployer Pension Plans - Pension Protection Act of 2006