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No. However, when Union Oil Company of California sold the west coast refining and marketing operations to Tosco, additional terms and conditions were agreed to by Tosco. As far as the Unocal Retirement Plan, employees retirement plan account balances were not transferred to Tosco. Employess who had any balances were frozen on the date of transfer to Tosco, not including 401(k) balances. Former employees of Union Oil who were eligible to participate in or were already participating in the Unocal Retirement Plan would have received notification from Union Oil as to their options. The plan is now administered by Chevron who merged with Union Oil and Unocal in August 2005. You may wish to broaden your question, as their were some specific exceptions for those covered by a bargaining agent/agreement.

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Q: In 1997 Tosco acquires Unocal did the agreement include the transfer of the employees retirement plan?
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