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Opinion Letters List

The Office of the General Counsel of the Pension Benefit Guaranty Corporation issues opinion letters to advise the public of its views of the meaning of the provisions of Title IV of the Employee Retirement Income Security Act (ERISA). See Opinion Letter 87-7 for further information about their legal effect.

The PBGC Opinion Letters are stored in a database which contains all opinion letters issued by the Office of the General Counsel from 1974 to the present. As new opinion letters are released, they will be added to this database.

 

Date

Letter

12/10/2002

Opinion Letter 02-1

03/16/2001

Opinion Letter 01-2

02/06/2001

Opinion Letter 01-1

01/27/2000

Opinion Letter 00-1

06/03/1999

Opinion Letter 99-1

05/20/1998

Opinion Letter 98-2

02/17/1998

Opinion Letter 98-1

12/29/1997

Opinion Letter 97-2

05/05/1997

Opinion Letter 97-1

07/08/1996

Opinion Letter 96-3

07/08/1996

Opinion Letter 96-2

06/27/1996

Opinion Letter 96-1

12/22/1995

Opinion Letter 95-3

08/18/1995

Opinion Letter 95-2

07/28/1995

Opinion Letter 95-1

09/30/1994

Opinion Letter 94-8

09/30/1994

Opinion Letter 94-7

09/28/1994

Opinion Letter 94-6

09/27/1994

Opinion Letter 94-5

08/09/1994

Opinion Letter 94-4

08/02/1994

Opinion Letter 94-3

07/26/1994

Opinion Letter 94-2

06/15/1994

Opinion Letter 94-1

10/14/1993

Opinion Letter 93-3

07/07/1993

Opinion Letter 93-2

02/16/1993

Opinion Letter 93-1

06/18/1992

Opinion Letter 92-4

05/01/1992

Opinion Letter 92-3

04/22/1992

Opinion Letter 92-2

03/30/1992

Opinion Letter 92-1

12/09/1991

Opinion Letter 91-8

10/01/1991

Opinion Letter 91-7

08/19/1991

Opinion Letter 91-6

05/14/1991

Opinion Letter 91-5

05/03/1991

Opinion Letter 91-4

03/29/1991

Opinion Letter 91-3

02/01/1991

Opinion Letter 91-2

01/14/1991

Opinion Letter 91-1

10/31/1990

Opinion Letter 90-6

10/11/1990

Opinion Letter 90-5

08/03/1990

Opinion Letter 90-4

04/24/1990

Opinion Letter 90-3

04/20/1990

Opinion Letter 90-2

03/20/1990

Opinion Letter 90-1

12/08/1989

Opinion Letter 89-10

11/28/1989

Opinion Letter 89-9

10/19/1989

Opinion Letter 89-8

08/15/1989

Opinion Letter 89-7

08/08/1989

Opinion Letter 89-6

08/01/1989

Opinion Letter 89-5

07/26/1989

Opinion Letter 89-4

04/18/1989

Opinion Letter 89-3

02/14/1989

Opinion Letter 89-02

02/08/1989

Opinion Letter 89-01

12/12/1988

Opinion Letter 88-10

12/06/1988

Opinion Letter 88-9

05/02/1988

Opinion Letter 88-8

05/02/1988

Opinion Letter 88-7

04/01/1988

Opinion Letter 88-5

04/01/1988

Opinion Letter 88-6

03/25/1988

Opinion Letter 88-4

03/22/1988

Opinion Letter 88-3

03/22/1988

Opinion Letter 88-2

01/11/1988

Opinion Letter 88-1

11/23/1987

Opinion Letter 87-13

10/27/1987

Opinion Letter 87-12

10/22/1987

Opinion Letter 87-11

09/15/1987

Opinion Letter 87-10

08/24/1987

Opinion Letter 87-9

08/14/1987

Opinion Letter 87-8

07/21/1987

Opinion Letter 87-7

07/19/1987

Opinion Letter 87-5

07/15/1987

Opinion Letter 87-6

02/26/1987

Opinion Letter 87-4

02/03/1987

Opinion Letter 87-3

01/28/1987

Opinion Letter 87-2

01/23/1987

Opinion Letter 87-1

12/31/1986

Opinion Letter 86-28

12/17/1986

Opinion Letter 86-27

12/08/1986

Opinion Letter 86-26

11/12/1986

Opinion Letter 86-25

10/31/1986

Opinion Letter 86-24

10/15/1986

Opinion Letter 86-23

10/14/1986

Opinion Letter 86-22

09/29/1986

Opinion Letter 86-21

09/29/1986

Opinion Letter 86-20

08/26/1986

Opinion Letter 86-19

08/19/1986

Opinion Letter 86-18

08/13/1986

Opinion Letter 86-17

07/31/1986

Opinion Letter 86-16

06/30/1986

Opinion Letter 86-15

06/26/1986

Opinion Letter 86-14

05/29/1986

Opinion Letter 86-13

05/23/1986

Opinion Letter 86-12

05/13/1986

Opinion Letter 86-11

04/10/1986

Opinion Letter 86-10

04/10/1986

Opinion Letter 86-9

03/24/1986

Opinion Letter 86-8

03/24/1986

Opinion Letter 86-7

03/11/1986

Opinion Letter 86-6

03/06/1986

Opinion Letter 86-5

02/28/1986

Opinion Letter 86-4

02/14/1986

Opinion Letter 86-3

01/31/1986

Opinion Letter 86-2

01/15/1986

Opinion Letter 86-1

12/31/1985

Opinion Letter 85-32

12/30/1985

Opinion Letter 85-31

12/09/1985

Opinion Letter 85-30

12/05/1985

Opinion Letter 85-29

12/02/1985

Opinion Letter 85-27

12/02/1985

Opinion Letter 85-28

11/22/1985

Opinion Letter 85-26

10/11/1985

Opinion Letter 85-25

10/03/1985

Opinion Letter 85-24

09/12/1985

Opinion Letter 85-23

09/11/1985

Opinion Letter 85-22

08/26/1985

Opinion Letter 85-21

08/02/1985

Opinion Letter 85-20

07/29/1985

Opinion Letter 85-19

07/24/1985

Opinion Letter 85-18

06/10/1985

Opinion Letter 85-17

06/03/1985

Opinion Letter 85-16

05/31/1985

Opinion Letter 85-15

05/28/1985

Opinion Letter 85-14

05/28/1985

Opinion Letter 85-13

05/28/1985

Opinion Letter 85-12

05/14/1985

Opinion Letter 85-11

04/24/1985

Opinion Letter 85-10

04/05/1985

Opinion Letter 85-9

04/02/1985

Opinion Letter 85-8

03/04/1985

Opinion Letter 85-7

02/01/1985

Opinion Letter 85-6

01/30/1985

Opinion Letter 85-5

01/30/1985

Opinion Letter 85-4

01/30/1985

Opinion Letter 85-3

01/14/1985

Opinion Letter 85-2

01/04/1985

Opinion Letter 85-1

12/27/1984

Opinion Letter 84-8

12/27/1984

Opinion Letter 84-9

12/20/1984

Opinion Letter 84-7

10/25/1984

Opinion Letter 84-6

05/21/1984

Opinion Letter 84-5

04/20/1984

Opinion Letter 84-4

02/14/1984

Opinion Letter 84-3

01/17/1984

Opinion Letter 84-2

01/04/1984

Opinion Letter 84-1

10/17/1983

Opinion Letter 83-24

09/23/1983

Opinion Letter 83-23

09/15/1983

Opinion Letter 83-22

09/08/1983

Opinion Letter 83-21

09/02/1983

Opinion Letter 83-20

08/11/1983

Opinion Letter 83-19

08/05/1983

Opinion Letter 83-18

08/01/1983

Opinion Letter 83-17

07/12/1983

Opinion Letter 83-16

07/07/1983

Opinion Letter 83-15

06/30/1983

Opinion Letter 83-14

06/10/1983

Opinion Letter 83-13

05/20/1983

Opinion Letter 83-12

05/16/1983

Opinion Letter 83-11

05/12/1983

Opinion Letter 83-10

04/06/1983

Opinion Letter 83-9

03/25/1983

Opinion Letter 83-8

03/21/1983

Opinion Letter 83-7

02/10/1983

Opinion Letter 83-6

02/02/1983

Opinion Letter 83-5

01/25/1983

Opinion Letter 83-4

01/14/1983

Opinion Letter 83-3

01/12/1983

Opinion Letter 83-2

01/04/1983

Opinion Letter 83-1

12/27/1982

Opinion Letter 82-40

12/20/1982

Opinion Letter 82-39

12/14/1982

Opinion Letter 82-38

12/09/1982

Opinion Letter 82-37

11/16/1982

 

11/15/1982

Opinion Letter 82-35

11/10/1982

Opinion Letter 82-34

10/28/1982

Opinion Letter 82-33

10/28/1982

Opinion Letter 82-32

10/27/1982

Opinion Letter 82-31

10/22/1982

Opinion Letter 82-30

10/22/1982

Opinion Letter 82-29

10/15/1982

Opinion Letter 82-28

10/12/1982

Opinion Letter 82-27

09/30/1982

Opinion Letter 82-26

09/20/1982

Opinion Letter 82-25

08/05/1982

Opinion Letter 82-24

08/03/1982

Opinion Letter 82-23

08/03/1982

Opinion Letter 82-22

07/27/1982

Opinion Letter 82-21

07/27/1982

Opinion Letter 82-20

07/21/1982

Opinion Letter 82-19

06/09/1982

Opinion Letter 82-18

05/26/1982

Opinion Letter 82-17

05/20/1982

Opinion Letter 82-16

04/30/1982

Opinion Letter 82-15

04/20/1982

Opinion Letter 82-14

04/12/1982

Opinion Letter 82-13

04/07/1982

Opinion Letter 82-12

04/01/1982

Opinion Letter 82-11

03/26/1982

Opinion Letter 82-10

03/26/1982

Opinion Letter 82-9

03/25/1982

Opinion Letter 82-8

03/09/1982

Opinion Letter 82-7

03/04/1982

Opinion Letter 82-6

02/18/1982

Opinion Letter 82-5

02/10/1982

Opinion Letter 82-4

02/02/1982

Opinion Letter 82-3

01/27/1982

Opinion Letter 82-2

01/19/1982

Opinion Letter 82-1

12/16/1981

Opinion Letter 81-41

12/09/1981

Opinion Letter 81-40

11/30/1981

Opinion Letter 81-39

11/18/1981

Opinion Letter 81-38

11/16/1981

Opinion Letter 81-37

11/09/1981

Opinion Letter 81-36

10/26/1981

Opinion Letter 81-35

10/18/1981

Opinion Letter 81-34

09/25/1981

Opinion Letter 81-32

09/22/1981

Opinion Letter 81-31

09/22/1981

Opinion Letter 81-30

09/22/1981

Opinion Letter 81-33

08/31/1981

Opinion Letter 81-29

08/31/1981

Opinion Letter 81-28

08/28/1981

Opinion Letter 81-27

08/24/1981

Opinion Letter 81-25

08/24/1981

Opinion Letter 81-26

08/21/1981

Opinion Letter 81-24

08/14/1981

Opinion Letter 81-23

07/29/1981

Opinion Letter 81-22

07/28/1981

Opinion Letter 81-21

07/15/1981

Opinion Letter 81-20

07/01/1981

Opinion Letter 81-19

06/29/1981

Opinion Letter 81-18

06/26/1981

Opinion Letter 81-17

06/08/1981

Opinion Letter 81-16

05/28/1981

Opinion Letter 81-15

05/26/1981

Opinion Letter 81-14

05/13/1981

Opinion Letter 81-12

05/13/1981

Opinion Letter 81-13

05/11/1981

Opinion Letter 81-11

05/05/1981

Opinion Letter 81-10

04/30/1981

Opinion Letter 81-9

04/17/1981

Opinion Letter 81-8

04/02/1981

Opinion Letter 81-7

04/01/1981

Opinion Letter 81-6

03/26/1981

Opinion Letter 81-5

03/12/1981

Opinion Letter 81-4

03/04/1981

Opinion Letter 81-3

02/24/1981

Opinion Letter 81-2

01/28/1981

Opinion Letter 81-1

12/16/1980

Opinion Letter 80-22

11/25/1980

Opinion Letter 80-21

11/25/1980

Opinion Letter 80-20

11/13/1980

Opinion Letter 80-19

11/03/1980

Opinion Letter 80-18

10/02/1980

Opinion Letter 80-17

09/23/1980

Opinion Letter 80-16

06/20/1980

Opinion Letter 80-14

06/20/1980

Opinion Letter 80-13

06/20/1980

Opinion Letter 80-15

06/09/1980

Opinion Letter 80-12

06/09/1980

Opinion Letter 80-11

06/09/1980

Opinion Letter 80-10

06/09/1980

Opinion Letter 80-9

05/27/1980

Opinion Letter 80-8

05/21/1980

Opinion Letter 80-7

05/19/1980

Opinion Letter 80-6

05/12/1980

Opinion Letter 80-5

04/02/1980

Opinion Letter 80-4

03/19/1980

Opinion Letter 80-3

03/05/1980

Opinion Letter 80-2

01/10/1980

Opinion Letter 80-1

12/17/1979

Opinion Letter 79-17

11/26/1979

Opinion Letter 79-16

11/15/1979

Opinion Letter 79-15

10/17/1979

Opinion Letter 79-14

09/28/1979

Opinion Letter 79-13

09/19/1979

Opinion Letter 79-12

07/31/1979

Opinion Letter 79-11

05/11/1979

Opinion Letter 79-10

05/07/1979

Opinion Letter 79-9

04/25/1979

Opinion Letter 79-8

04/17/1979

Opinion Letter 79-7

04/10/1979

Opinion Letter 79-6

03/28/1979

Opinion Letter 79-5

02/28/1979

Opinion Letter 79-4

02/12/1979

Opinion Letter 79-3

02/06/1979

Opinion Letter 79-2

01/17/1979

Opinion Letter 79-1

12/15/1978

Opinion Letter 78-30

12/12/1978

Opinion Letter 78-29

11/03/1978

Opinion Letter 78-28

11/02/1978

Opinion Letter 78-27

10/31/1978

Opinion Letter 78-26

10/31/1978

Opinion Letter 78-25

10/27/1978

Opinion Letter 78-24

10/24/1978

Opinion Letter 78-23

09/22/1978

Opinion Letter 78-22

09/19/1978

Opinion Letter 78-21

09/14/1978

Opinion Letter 78-20

08/09/1978

Opinion Letter 78-19

08/04/1978

Opinion Letter 78-18

07/17/1978

Opinion Letter 78-17

06/30/1978

Opinion Letter 78-14

06/30/1978

Opinion Letter 78-13

06/26/1978

Opinion Letter 78-12

06/23/1978

Opinion Letter 78-11

06/22/1978

Opinion Letter 78-10