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  • Opinion Letter 75-21

    PBGC will look to the terms of the plan documents in determining whether a benefit is nonforfeitable.

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  • Opinion Letter 79-08

    How to determine eligibility for a “Category 3 Benefit,” which is a benefit of a participant who retired, or could have retired, 3 years or more before the plan terminated.

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  • Opinion Letter 90-05

    PBGC, once it is appointed statutory trustee of a terminated plan, pays lump sums to participants entitled to small benefits.

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  • Opinion Letter 91-04

    A plan sponsor has no liability for the benefits in a terminated plan that were provided to plan participants through the distribution of irrevocable commitments purchased from an insurance company.

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