Restoration
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Opinion Letter 02-1
PBGC has no legal authority to terminate and then restore a pension plan in order to implement more lenient funding requirements for the successor plan.
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Opinion Letter 83-05
Conditions under which PBGC would allow a company to restore its pension plan after filing a notice to terminate.
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Opinion Letter 78-22
Whether the facts of a plan’s intended termination provide that PBGC should restore the plan to its pre-termination date status.
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Opinion Letter 82-11
Whether PBGC will permit a plan to be restored after it has submitted its Notice of its Intent to Terminate.
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Opinion Letter 83-03
Conditions under which PBGC would allow a company to restore its pension plan after filing a notice to terminate.