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Guidance Document Database
The documents listed below are PBGC’s guidance documents. The contents of these documents do not have the force and effect of law, unless expressly authorized by statute or incorporated into a contract, and are not meant to bind the public in any way. These documents are intended only to provide clarity to the public regarding existing requirements under the law or agency policies.
If you would like to comment on an existing guidance document, please submit your comment, including your contact information, to the General Counsel at GuidanceComments@pbgc.gov or at Regulatory Affairs Division, Pension Benefit Guaranty Corporation, Office of the General Counsel, 445 12th Street, SW, Washington, DC 20024-2101.
Title | Issuance Date | Agency Identifier (indexed field) | Topics | Summary | Posted Date |
---|---|---|---|---|---|
Opinion Letter 90-02 | 4-20-1990 | PBGC Op Let 90-02 | Multiemployer, Withdrawal Liability | Addresses (1) the calculation of annual withdrawal liability payments where an employer contributes to a multiemployer plan under multiple collective bargaining agreements requiring different contribution rates (the "contract-by-contract" approach); (2) using the contract-by-contract approach to calculate an employer's required contribution rate following plan termination by amendment; (3) whether alternate interest rates may be used to calculate the value of benefits under the plan following a mass withdrawal; (4) the correction of prior errors in valuation when calculating withdrawal liability. |
2-28-2020 |
Opinion Letter 83-07 | 3-21-1983 | PBGC Op Let 83-07 | Expenses, Multiemployer | Addresses a request to use employer contributions, PBGC financial assistance, and other monies received by a plan to pay union dues for retirees and beneficiaries. |
2-28-2020 |
Opinion Letter 80-10 | 6-9-1980 | PBGC Op Let 80-10 | Professional service employer plan, Coverage | Food broker is not a professional individual for purposes of the Professional Service Employer plan exemption. |
2-28-2020 |
Opinion Letter 78-25 | 10-31-1978 | PBGC Op Let 78-25 | Governmental plan, Coverage | Plan is a Governmental plan; water authority created by statute; board appt by town's council, funded by water assessments, fund pays for plan including deficits upon termination, participants are water authority's employees |
2-28-2020 |
Opinion Letter 76-52 | 4-14-1976 | PBGC Op Let 76-52 | Sale of division, Reportable events | Sale of divisions resulting in more than 20% reduction in number of plan participants is a reportable event. |
2-28-2020 |
Opinion Letter 74-08 | 12-23-1974 | PBGC Op Let 74-8 | tax qualification, Premiums | A plan is covered for purposes of premium payments on the later of the date of establishment or the effective date. |
2-28-2020 |
Opinion Letter 91-06 | 8-19-1991 | PBGC Op Let 91-06 | Multiemployer, Withdrawal Liability | Addresses trustees’ ability to adopt alternative withdrawal liability rules under ERISA sections 4219 and 4224 that modify an employer's withdrawal liability payment terms to take into account an employer's financial condition. |
2-28-2020 |
Opinion Letter 77-136 | 3-29-1977 | PBGC Op Let 77-136 | Disability benefits, Benefit guarantee | Disability benefits guaranteed where participants satisfied plan conditions necessary to receive the benefit before the date of plan termination. |
2-28-2020 |
Opinion Letter 77-168 | 10-27-1977 | PBGC Op Let 77-168 | Professional service employer plan, Coverage | Employer’s principal business is the installation of cathodic protection systems, employer is not a Professional Service Employer and plan is covered under Title IV. |
2-28-2020 |
Opinion Letter 86-22 | 10-14-1986 | PBGC Op Let 86-22 | Multiemployer, Withdrawal Liability | Provides that PBGC approval is not required for a multiemployer plan to adopt a different statutory allocation method for unfunded vested benefits. However, PBGC approval is required for the adoption of an alternative allocation method (i.e. any method other than the four statutory methods). |
2-28-2020 |
Opinion Letter 75-46 | 9-23-1975 | PBGC Op Let 75-46 | Governmental plan, Coverage | A plan sponsored by a political subdivision that has taxing power is excluded from coverage. |
2-28-2020 |
Opinion Letter 76-60 | 4-30-1976 | PBGC Op Let 76-60 | Residual assets | Any amendment to a terminating or terminated plan to allow a return of excess plan assets to the employer conflicts with direct statutory provisions and legislative intent. |
2-28-2020 |
Opinion Letter 91-08 | 12-9-1991 | PBGC Op Let 91-08 | Post-termination Distribution of Assets, Missing participants, Multiemployer | Addresses post-termination distribution of a multiemployer plan's assets when participants are missing. |
2-28-2020 |
Opinion Letter 81-08 | 4-17-1981 | PBGC Op Let 81-8 | Termination, Coverage | A plan did not properly terminate and does not fit the exemption from Title IV coverage for plans that do not provide for employer contributions. |
2-28-2020 |
Opinion Letter 77-140 | 4-15-1977 | PBGC Op Let 77-140 | Governmental plan, Coverage | Plans maintained by instrumentalities of the Federal government are exempt from coverage under the Governmental plan coverage exemption. |
2-28-2020 |
Opinion Letter 87-02 | 1-28-1987 | PBGC Op Let 87-02 | sale of assets, Multiemployer, Withdrawal Liability | Addresses the definition of the term “assets” for the purpose of the sale-of-assets exception to withdrawal. |
2-28-2020 |
Opinion Letter 75-104 | 7-8-1975 | PBGC Op Let 75-104 | Professional service employer plan, Coverage | Licensed veterinarians are “licensed practitioners of the healing arts” for purposes of the Professional Service Employer plan exemption. |
2-28-2020 |
Opinion Letter 94-06 | 9-28-1994 | PBGC Op Let 94-6 | Plan administrator, Premiums | Discusses the conditions under which a plan administrator would be subject to personal liability to cover unpaid premiums. |
2-28-2020 |
Opinion Letter 79-15 | 11-15-1979 | PBGC Op Let 79-15 | Coverage; Guarantee phase-in | A successor plan’s tax-qualified status cannot be attributed to another, non-qualified plan, and the phase-in of PBGC’s guarantee begins only when the plan is covered. |
2-28-2020 |
Opinion Letter 83-13 | 6-10-1983 | PBGC Op Let 83-13 | Construction industry, Multiemployer, Withdrawal Liability | Addresses the definition of the term "building and construction industry" for purposes of the construction industry exception to withdrawal. |
2-28-2020 |
Opinion Letter 86-09 | 4-10-1986 | PBGC Op Let 86-9 | Successor liability, Plans covered, Benefit guarantee | Plans found not to be successor plans where there is a clear delineation of separate plans maintained by separate employers with the phase-in of guaranteed benefits beginning at the later of the adoption date or effective date of each plan. |
2-28-2020 |
Opinion Letter 83-11 | 5-16-1983 | PBGC Op Let 83-11 | Withdrawal, Multiemployer | Addresses whether an employer who contributes to a multiemployer plan withdraws from the plan as a consequence of forming a wholly owned subsidiary which assumes all of its obligations to the plan. |
2-28-2020 |
Premium Changes Based on Recharacterization of Contributions | 12-22-2011 | 76 FR 79714 | Recharacterization of contributions, Premiums | Addresses PBGC’s policy on accepting and responding to amended premium filings based on recharacterization of contributions. |
2-28-2020 |
Assessment of Penalties for Failure to Provide Required Information (1997) | 3-14-1997 | 62 FR 12521 | Distress terminations, Standard termination, Penalties, Reporting requirements | Describes the revised penalty for failing to timely provide required information to PBGC in standard terminations and sufficient distress terminations. |
2-28-2020 |
PBGC Premium Filings for CSEC Plans for 2019 and 2020 Plan Years | 1-3-2020 | PBGC TU 20-1 | Premiums | Guidance for cooperative and small-employer charity (CSEC) plans on filing premiums for 2019 and 2020 plan years that reflect the premium changes under the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act). |
2-28-2020 |