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Withdrawal Liability

  • Opinion Letter 97-01
    Pension Benefit Guaranty Corporation OPINION 97-1 May 5, 1997 RE FERENCE: [*1] 4001(b)(1)40 01 Definitions4201(a)4201 W ithdrawal Liability Established29 CFR 4001 .3>4001.3> OP INION: This resp onds to your request for the opinion of t he Pension Benefit Guaranty Corporation ("PBGC") concerningthe application of t he employer liability pro
  • Opinion Letter 86-21
    Pension Benefit Guaranty Corporation 86-21 Septembe r 29, 1986 RE FERENCE: [*1] 4203(a) Complete Withdrawal.
  • Opinion Letter 82-38
    Pension Benefit Guaranty Corporation 82-38 December 14, 1982 RE FERENCE: [*1] 4 211 Withdrawal Liability421 9 Notice & Collection of Withdrawal Liability422 1 Resolution of Disputes OP INION: This responds to your letter raising the question of whether officers or shareholders may be held liable for acorp oration's liability under the Employ
  • 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.
  • Opinion Letter 93-03
    Pension Benefit Guaranty Corporation 93-3 October 14, 1993 RE FERENCE: [*1] 4 225 Limitation on Withdrawal Liability.422 5(a) Limitation on Withdrawal Liability. Sale of Assets. Limitation on Withdrawal Liability. >4225( b)> >4225( d)> OP INION: We write in response to yo ur inquiry.
  • Opinion Letter 89-08
    Pension Benefit Guaranty Corporation 89-8 October 19, 1989 RE FERENCE: [*1] 4 211 Withdrawal Liability.OP INION: We write i n response to your request for an advisory opinion fr om the Pension Benefit Guaranty Corporation("PBGC") as to wh ether a multiemployer pension plan's assessment of withdrawal liability pursuant to a contractual agreement
  • Opinion Letter 83-21
    Pension Benefit Guaranty Corporation 83-21 Septembe r 8, 1983 RE FERENCE: [*1] 4203(b) Complete Withdrawal. Building & Construction Industry Exemption420 3(f) Complete Withdrawal.
  • Opinion Letter 90-01
    Pension Benefit Guaranty Corporation 90-1 March 20, 1990 RE FERENCE: [* 1] >4069(b)> 420 4 Sale of AssetsSale of Assets >4204( a)(1)(A)> 420 4(a)(1)(B) Sale of Assets. Withdrawal - Posting of SecuritySale of Assets. Withdrawal - Posting of Security 4204(a)(1)(C ) Sale of Assets. Secondary Liability of Seller Sale of Assets.
  • Opinion Letter 88-01
    Pension Benefit Guaranty Corporation 88-1 1988 PBGC LEX IS 1 Janua ry 11, 1988 RE FERENCE: [*1] 4204(b)(1) - Liabilit y of Purchaser 4211(b) - Withdrawal Liability - Presumptive Method OP INION: Th is responds to your requ est for the opinion of the Pension Benefit Guaranty Corporation ("PBGC") as to whether sect ion 4204 of the Employee Retirem
  • Opinion Letter 94-03
    Pension Benefit Guaranty Corporation 94-3 Augus t 2, 1994 RE FERENCE: [* 1] >4203(b)(1)> 4204(a)(3) Sale of Assets. Bond Requirement on Liquidation of Seller 4209(c) De Minimis Rule .

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