PBGC Pension Benefit Guaranty Corporation 

~~~~~~i~~~~~.i~.,. ~~~~i~~. 1200 K Street, N. W., Washington, D.C. 20005-4026 

AUG I 1 2005 

Re: 1 1 Case 131577, National 

Business Journals Inc. Pension Plan ("Journals Plan") 

The Appeals Board has reviewed your timely appeal o 

August 3, 2004 corrected determination that your client, 

is not entitled to a PBGC benefit. As explained below, 

a PBGC benefit. 

Board changed PBGC's determination by finding that he is entitled 

f""l 

to 

PBGC's Determination and Your A~~eal 

PBGC's letter said sufficient evide been presented 

to PBGC to support payment of a benefit to PBGC also noted 

that a sworn affidavit asserting that an did not receive 

a benefit is not sufficient evidence. You said in your appeal that 

has no recollection of receiving a lump-sum distribution 

from the Journals Plan. You also said that PBGC's failure to receive 

a timely Post-Distribution Certification from the former Journals 

Plan Administrator as required under the Employee Retirement Income 

Security Act casts doubt on the reliability of the Certification or 

the reliability of the mail service. 

Discussion 

PBGC files show that the Journals Plan terminated in a standard 

termination, effective April 4, 1989, with sufficient assets to 

provide all benefits. The files also include a copy of a PostDistribution Certification on which the Plan Administrator certified 

that all distributions from this Plan were made to participants on 

August 28, 1989. 

PBGC's technical procedures provide that when the records and 

certifications provided by a former administrator have been found 

reliable but PBGC does not have copies of cancelled checks or other 

proof of payment, a simple assertion of non-receipt does not 

constitute sufficient evidence that a lump-sum payment was not 

issued and received. 
After receiving a response to your request for information 

under the Freedom of Information Act, you submitted additional 

information to the Appeals Board on November r"""l and July 15, 

2005. These included a sworn affidavit from and a copy of 

a May, 1989 "Notice of Benefit Commitments" from the Journals Plan. 

You noted that, LF did sign his Notice of Benefit 

Commitments, he did not chec elther of the options presented. You 

further saidassumed he could not be paid until he reached 

normal retirement age. 

You also submitted a copy of a transcript of 1989 

New York State income tax return provided by the State's Department 

of Taxation and Finance. You noted that PBGC had requested that he 

provide a copy of his 1989 Federal income tax return but IRS said 

they no longer have co ies of 1989 returns. The Board also 

obtained, ~ithf)~ermission, a copy of his Social Security 

Itemized Statement of Earnings for the years 1987 through 1991. 

After reviewin the evidence available to the Appeals Board, we 

accepted claim that he did not receive a lump-sum 

distribution of his Journals Plan benefit. 

Decision 

Based on the facts and circumstances of this case the A eals 

Board changed PBGC's determination by finding 

entitled to a PBGC benefit. 

that (1 is 

LET 's Benefits Administration and Payment Department will send 

a new determination of the amount and form of his benefit. 

e new etermination will include a new 45-day right of appeal for 

matters not decided in this letter. In the meantime, if you or he 

need other information from PBGC, please call PBGC's Customer 

Contact Center at 1-800-400-7242. 

Sincerely, 

Linda M. Mizzi 

Member, Appeals Board 

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