Protsetina Arnsrirdl Pensions 

Pension Benefit Guaranty Corporation 

I200 K Street, N.W., Washington, D.C. 20005-4026 

MAY 0 3 20N 

Re: Case 200730, Corbin, Ltd. ("Company") 

Pension Plan for Piece Rated and Hourly Employees 

Represented by Local 1044 (ACTWU) ("Plan") 

We have reviewed your appeal of PBGC's May 26, 2004 

determination that you are not entitled to a disability retirement 

benefit. As explained below, we changed PBGC's determination and 

found you are entitled to a disability retirement benefit. 

Determination and ADDeal 

In its letter, PBGC stated that you are not entitled to a 

disability benefit, because the Plan terminated on April 7, 2003, 

but your Social Security Administration ("SSA") disability benefit 

was not awarded until May 1, 2003. 

PBGC informed you that, although you are not entitled to a 

disability benefit, you are entitled to a normal or early 

retirement benefit. PBGC enclosed a Benefit Statement showing you 

the estimated amount of your normal and early retirement benefits. 

This Benefit Statement indicated that you terminated employment on 

June 15, 2001. 

In your June 25, 2004 appeal, you stated that you did not 

terminate employment on June 15, 2001. You said that you were laid 

off November 15, 2002, because there was no work. You stated that 

you applied for SSA disability on September 15, 2002 and that your 

application was approved on May 1, 2003. 

Date of Termination of EmDloVment 

A review of your file indicates that the June 15, 2001 date of 

termination shown on your Benefit Statement represents an estimated 

date of termination of active employment (used for the purpose of 

estimating your years of active service). 

PBGC's audit reports that the Company ceased to conduct 

business and terminated all of its employees in March 2003. In your 

appeal, you stated that you were laid off on November 15, 2002. 
Thus, the Board found that your employment relationship with the 

Company terminated in March 2003. 

Discussion 

PBGC's regulation on Benefits Payable in Terminated SingleEmployer Plans (29 Code of Federal Regulations section 

4022.4(a)(3)) provides that in order to establish entitlement to a 

PBGC guaranteed benefit, a participant must have satisfied the 

conditions of a plan necessary to establish the right to receive 

the benefit (other than application for the benefit, satisfaction 

of a waiting period described in the plan, or retirement) on or 

before the plan's date of termination. . 

The Appeals Board found, based on all the facts and 

circumstances of your case, that the disabling event occurred 

before your employment relationship with the Company terminated in 

March 2003. 

Section 5.3 of the Plan requires as a condition of disability 

retirement that "there has been a determination under the Federal 

Social Security Act that the onset date of such disability is 

within four months of the last date of employment with the 

employer, . . . . " The Board found that your "last date of 

employment with the employer" was in March of 2003. According to 

your SSA Notice of Award, your disability onset date was May 1, 

2003. Therefore, the Board found that you met the Plan's 

requirement that your SSA disability onset date must be within four 

months of your termination of employment. 

The Board further found the four-month period between 

termination of employment and the SSA disability onset date to be 

in the nature of a waiting period under the facts of this case. As 

noted above, PBGC's regulation excludes completion of "a waiting 

period described in the plan" from the conditions that a 

participant must have satisfied as of plan termination in order to 

become entitled to a guaranteed benefit. So, because the Appeals 

Board found that the disabling event occurred before the Plan 

terminated, you are entitled to a guaranteed disability retirement 

benefit under the Plan. 

Decision 

Applying the Plan's provisions and PBGC's regulation to the 

facts in your case, the Board decided that you are entitled to a 

guaranteed disability retirement benefit. This decision is the 

agency's final action regarding your entitlement to a disability 

benefit. 
PBGC will send you a new determination regarding the amount, 

form, and effective date of your disability benefit. The new 

determination will include a new right of appeal. In the meantime, 

if you need other information from PBGC, please call the Customer 

Contact Center at 1-800-400-7242. 

Sincerely, 

Michel Louis 

Member, Appeals Board