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Withdrawal Liability

  • Opinion Letter 81-12

    Addresses the meaning of “total amount contributed” for the purpose of the denominators in PBGC’s interim regulation on withdrawal liability alternative allocation methods.

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  • Opinion Letter 85-13

    Addresses the calculation of partial withdrawal liability and why the allocation fraction uses a ratio of contribution base units as opposed to contributions.

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  • Opinion Letter 86-11

    Addresses whether a withdrawal liability overpayment must be refunded by a multiemployer plan sponsor to an employer where the plan sponsor subsequently discovers the underlying calculation error and the employer had failed to initiate the plan review and arbitration process.

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  • Opinion Letter 94-08

    Addresses the calculation of reallocation liability when calculating withdrawal liability under the "presumptive method" and whether to include the unfunded vested benefits of an employer that is subject to the construction rule.

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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 85-23

    Provides that a multiemployer plan may not declare an employer to be in default during the statutory 90-day period within which the employer may request review of a withdrawal liability assessment.

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  • Opinion Letter 92-02

    Addresses the distinction between a non-binding estimated withdrawal liability assessment for informational purposes and an "actual" withdrawal liability assessment.

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  • Opinion Letter 85-14

    Addresses the joint employer doctrine under the National Labor Relations Act and whether a company that leased employees from an outsourcing firm that was a contributing employer to a multiemployer plan, and that was required to contribute to the plan as a "joint employer" with the outsourcing firm, would be subject to withdrawal liability if its obligation to contribute permanently ceased.

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