Pension Benefit Guaranty Corporation 85-22Reciprocal Agreement • September 23rd, 2005
Contract Type FiledSeptember 23rd, 2005This is in response to your request for an opinion of the Pension Benefit Guaranty Corporation (the "PBGC") as to whether the * * * Reciprocal Agreement * * * operates so as to impose on certain employers and defined contribution pension plans the minimum contribution requirements of Section 4243 of the Employee Retirement Income Security Act of 1974 ("ERISA") or the withdrawal liability provisions of Section 4201 of ERISA.