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Withdrawal Liability

Opinion Letter 81-12

Pension Benefit Guaranty Corporation 81-12 May 13, 1981 RE FERENCE: [*1] 4 211 Withdrawal Liability OP INION: Thank yo u for your letter requesting clarification of PBGC's int erim regulation on Alternative Allocation Methods(26 C.F.R. Part 2652). Secti on 4211(c)(3)(B )(ii) of the Employee Retirement Income Security Act of 1974, as amended, provides that theden ominator of the rolling-5 method is -- . . .

Opinion Letter 85-13

Pension Benefit Guaranty Corporation 85-13 May 28, 1985 RE FERENCE: [*1] 4203(d) Complete Withdrawal. Trucking Industry Exemption420 5 Partial Withdrawals4206 Adjustment f or Partial Withdrawal420 8 Reduction of Partial Withdrawal Liability OP INION: Th is responds t o your request for PBGC's opinion concerning calculation o f partial withdrawal liability. Specificallyyou note that the allocation fraction under Section 420 6 of ERISA is computed as a ratio of contribution base unit s ratherthan con tributions.

Opinion Letter 86-11

Pension Benefit Guaranty Corporation 86-11 May 13, 1986 RE FERENCE: [*1] 4 219 Notice and Collection of Withdrawal Liability4221 Resoluti on of Disputes29 CFR 2644.2(c ) Review or Arbitration of Liability Determination29 C FR 2644.2(d) Overpayments OP INION: Th is respo nds to your request for the opinion of the Pension Benefit Guaranty Corporation regarding the meaning of the PBGC's regu lation on Notice and Collection of Withdrawal Liabilit y, 29 CFR § 2644.2(d).

Opinion Letter 94-08

Pension Benefit Guaranty Corporation 94-8 Septembe r 30, 1994 RE FERENCE: [*1] 4203(b) Co mplete Withdrawal. Building & Construction Industry Exemption >4211( )> >4211( )(4)(B)> 421 9 Notice & Collection of Withdrawal Liability 422 1 Resolution of Disputes >29 USC 1461 n ote> OP INION: I wri te in response to your request for the opinion of the Pension Benefit Guaranty Corporation ("PBG C").

Opinion Letter 86-04

Pension Benefit Guaranty Corporation 86-4 Februa ry 28, 1986 RE FERENCE: [*1] 4203(a) Complete Withdrawal. Definition of Complete Withdrawal421 8(2) Withdrawal - Suspension of Contributions OP INION: Th is responds to your reque st for the opinion of the Pension Benefit Guaranty Corporation regarding the effect ofsect ion 4218( 2) of the Employee Retirement Income Security Act, as amended (ERISA).

Opinion Letter 85-23

Pension Benefit Guaranty Corporation 85-23 Septembe r 12, 1985 RE FERENCE: [*1] 4 219 Notice & Collection of Withdrawal Liability4219(b) Notice and Coll ection of Withdrawal Liability - Assessment and Review4219(c) N otice and Collection of Withdrawal Liability - Payment421 9(c)(5) Notice & Collection of Withdrawal Liability - Default OP INION: Th is respo nds to your request for the PBGC's interpretation of its requlation governing default for non-payment ofwith drawal liabil ity under the Employee Retirement Income Security Act of 1974 ("ERISA"), as amended by theM ultiemployer Pe

Opinion Letter 92-02

Pension Benefit Guaranty Corporation 92-2 April 22, 1992 RE FERENCE: [*1] >4213(b)> >421 9(b)(1)>>4221( e)> OP INION: I write in response to yo ur request for the opinion of the Pension Benefit Guaranty Corporation ("PBGC") as to theeffect, under Titl e IV of the Employee Retirement Income Security Act of 1974 ("ERISA"), of a multiemployer pensionpl an's notice to a w ithdrawing employer of estimated withdrawal liability based on an estimate of the amount of plan assets, foll owed by a notice of actual withdrawal liability based on a subsequently determined actual amount o

Opinion Letter 85-14

Pension Benefit Guaranty Corporation 85-14 May 28, 1985 RE FERENCE: [*1] 4203 Complete Withdr awal421 2(a) Obligation to Contribute - Definitions OP INION: Th is res ponds to your l etter regarding the "joint employer doctrine" under the National Labor Relations Act("NLRA") as it may ap ply under Title IV o f ERISA.

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