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Merger

  • Opinion Letter 75-07

    A reportable event takes place with the merger of a single employer plan into a multiemployer plan.

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  • Opinion Letter 81-34

    Merger/transfer rules do not apply to merger of a welfare fund and pension fund.

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  • Opinion Letter 76-24

    PBGC approval is not needed to merge a single employer plan into a multiemployer plan, but such a transaction would be a reportable event.

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  • Opinion Letter 87-13

    Addresses issues concerning the merger of a multiemployer defined benefit plan with a defined contribution plan.

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