Withdrawal Liability

Addresses (1) how withdrawal liability should be assessed when the contributing employer is a partnership, and (2) whether an employer continues to perform work of the type and jurisdiction covered by a collective bargaining agreement for purposes of determining whether a withdrawal has occurred.

Addresses whether a union decertification can cause a withdrawal.

This opinion letter declines to provide an opinion on the meaning of “substantially all” for the purposes of determining whether a substantially all mass withdrawal has occurred.

Addresses the determination of withdrawal liability and the procedure to dispute withdrawal liability.

Addresses the special partial withdrawal rule for the retail food industry, and the meaning of “retail food industry.”

Addresses the method of calculating the withdrawal liability of a purchaser of the assets of an unrelated contributing employer.

The sponsor of a multiemployer plan, other than a plan that primarily covers employees in the building and construction industry, may adopt any of the statutory allocation methods and any of the modifications set forth in §§ 4211.12 and 4211.13, without PBGC’s approval. PBGC will not opine on whether such adoption is consistent with trustees’ fiduciary duties.

Addresses abatement when a contributing employer withdraws and then acquires a division of a company that contributions to the same plan.

Addresses how to reduce withdrawal liability for liability already assessed for a previous partial withdrawal. PBGC subsequently adopted a rule addressing the issue. (See 29 CFR part 4206.)

Discusses the definition of “employer” in the context of withdrawal liability and how it applies to a group of trades or businesses under common control; addresses the rules governing partial withdrawals.