Opinion letters from PBGC’s Office of the General Counsel explain how the agency would apply Title IV of ERISA and regulations thereunder to a certain set of facts. PBGC opinion letters are stored in a database that contains all opinion letters issued by OGC since the establishment of PBGC in 1974.
You can search the database below by keyword, and filter to show only opinion letters currently in effect, or to include withdrawn letters.
| Title | Issue Date | Topics | Summary |
|---|---|---|---|
| Opinion Letter 75-044 | Coverage, Governmental plan, Established and maintained |
A plan maintained by a public agency or political subdivision which has been taken over from a private business is not covered. |
|
| Opinion Letter 75-106 | Coverage, Individual account plan exemption, Defined contribution plan, Premiums |
The described plan is not an individual account plan exempt from coverage. Neither a plan amendment to reduce benefits nor cessation of contributions alter the plan’s covered status. Premiums are due until plan assets are distributed or until a trustee is appointed. |