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Corporate merger without pension plan merger
Summary Two corporations proposed merging while leaving the involved pension plan and all its assets in the existing trust. DOL said section 208 governed pension plan mergers or consolidations, not a corporate merger by itself. It referred related Internal Revenue Code questions to IRS.
Document
Federal opinion letter
Agency
U.S. Department of Labor, Employee Benefits Security Administration (EBSA)
Document number
P/OPINION 75-101
Date issued
October 4, 1975
Status
Unknown
EBSA's index does not mark withdrawn or superseded opinions; still posted on dol.gov as of 2026-10-26.
Status last verified October 26, 2026
Topics
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About this page: The full text below is the official document from U.S. Department of Labor, Employee Benefits Security Administration (EBSA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.
P/OPINION 75-101
208
October 4, 1975
Dear :
This is in reply to your letter dated April 2, 1975, requesting
a determination as to the applicability of section 208 of
the Employee Retirement Income Security Act of 1974 (ERISA)
and sections 6058(b) and 401(a)(12) of the Internal Revenue
Code to a corporate merger of [#1], Inc. and [#2], Inc.
The [#2] pension plan (the only benefit plan involved) is
not being merged into any other pension plan and all of its
assets will remain in its pension trust.
Section 208 of the ERISA applies to the merger or consolidation
of a pension plan only. It does not apply to the merger of
the two corporations, [#1],Inc. and [#2],Inc. Since the pension
plan of [#2],Inc. is not being merged into any other plan,
section 208 would not apply.
Sections 6058(b) and 401(a)(12) of the Internal Revenue Code
are under the jurisdiction of the Internal Revenue Service.
In accordance with your request a copy of your letter is
being referred to the Internal Revenue Service.
Sincerely,
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