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Withdrawal

  • Opinion Letter 81-19

    Addresses the applicability of the “sale of assets exception: to the construction industry complete withdrawal rules.

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  • Opinion Letter 86-04

    Addresses the determination of an employer's withdrawal date when the employer ceases to contribute because of a strike and is covered by the labor dispute exemption until a subsequent plan year when the labor dispute exemption expires.

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  • Opinion Letter 83-18

    Addresses whether incorporation of a sole proprietorship constitutes a withdrawal from a multiemployer pension plan where the successor corporation becomes party to the collective bargaining agreement and continues to contribute to the plan on behalf of its employees for the same operations for which contributions were previously contributed by the sole proprietor.

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  • Opinion Letter 82-04

    Addresses whether a corporation that has an obligation to contribute to a multiemployer plan withdraws from the plan if the corporation's parent sells its shares.

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  • Opinion Letter 82-40

    Regards a statutory provision under which a contributing employer to a multiemployer plan does not withdraw from the plan because it ceases to exist due to a change in organizational form if there is no interruption in the employer's contributions or obligation to contribute; addresses whether that exception to withdrawal applies to an employer that sells its assets where the purchaser takes over the seller's name, plant, and employees.

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  • Opinion Letter 75-116

    Discusses the difference between a multiemployer plan and a multiple employer plan and the termination provisions applicable to the latter.

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  • Opinion Letter 83-11

    Addresses whether an employer who contributes to a multiemployer plan withdraws from the plan as a consequence of forming a wholly owned subsidiary which assumes all of its obligations to the plan.

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  • Opinion Letter 81-32

    Regards a statutory provision under which a contributing employer to a multiemployer plan that sells its assets to an unrelated buyer does not withdraw from the plan if (among other things) the buyer posts a bond or escrow for 5 years and the sales contract makes the seller secondarily liable if the buyer withdraws during the 5 plan years after the sale. This opinion letter addresses whether the buyer may escrow a letter of credit instead of cash.

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  • Opinion Letter 88-08

    Addresses determining the date of a construction industry employer's withdrawal from a multiemployer plan in the context of a labor dispute.

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  • Opinion Letter 82-17

    Discusses whether the sale of stock constitutes a withdrawal from a multiemployer plan and whether the sale of assets rule applies.

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