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Opinion Letter 97-02

Pension Benefit Guaranty Corporation 97-2 December 29, 1997 RE FERENCE: [*1] 402 1(b)(13) Plans Covered. Professional Service Employer Plans OP INION: I wri te in response to your request for a reconsideration of the Pension Be nefit Guaranty Corporat ion's ("PBGC")initial dete rmination with re spect to the * * * Retirement Plan (the "Plan").

Opinion Letter 76-07

Pension Benefit Guaranty Corporation 76-7 Janua ry 14, 1976 RE FERENCE: [*1] 3( 1) Definitions. Welfare plan3(2) Defini tions. Pension Plan402 1(b)(1). Plans covered. Individual Account Plans OP INION: This is in response t o your letter of December 23, 1975, regarding coverage under Title IV of the EmployeeRetire ment Income Security Act of 1974 (the "Act") of the * * * and the * * * Bo th of these plans ar e excluded from coverage under Title IV of the Act. As to the annui ty fund, you indicate onpage 2 of yo ur letter that its "function . . .

Opinion Letter 89-06

Pension Benefit Guaranty Corporation 89-6 Augus t 8, 1989 RE FERENCE: [*1] 3(34) Definiti ons. Individual Account Plan Definitions. Individual Account Plan 4021(a )(2) Plans Covered. Tax Qualification by IRS Determination Plans Covered. Tax Qualification by IRSDetermination 402 1(b)(1) Plans Covered. Individual Account Plans. Individual Account Plans 4022(b)( 1) Benefits Guaranteed. Five Year Phase-in of Guarantee Benefits Guaranteed. Five Year Phase-in ofGuarantee 4022(b )(7) Benefits Guaranteed. Effect of Tax Disqualification Benefits Guaranteed.

Opinion Letter 74-20

Pension Benefit Guaranty Corporation 74-20 December 5, 1974 RE FERENCE: [*1] 402 1(b)(1). Plans covered. Individual Account Plans OP INION: This is in response to your recent letter regarding * * * wherein you expressed the opinion that such plan is an indiv idual account plan unde r Section 4021(b)(1) of the Act and, additionally, reque sted a ruling as to whether or notsuch p lan is covered by the plan termination insurance under Title IV of the Act.

Opinion Letter 75-44

Pension Benefit Guaranty Corporation 75-44 December 8, 1975 RE FERENCE: [*1] 402 1(b)(2) Plans Covered. Government Plans OP INION: Thi s is in response to your letter of November 11, 1975, in connec tion with an inquiry by * * * You Asked thisC orporation's positi on as to th e applicability of the Employee Retirement Income Security Act of 1974 (hereinaft er the"A ct") to pension plans which are maintained, but not established, by public agencies or political subdivisions.

Opinion Letter 90-06

Pension Benefit Guaranty Corporation 90-6 October 31, 1990 RE FERENCE: [*1] 402 1(b)(2) Plans Covered. Government Plans.402 1(b)(9) Plans Covered. Substantial Owner Plans.>4022( b)(5)> OP INION: I write i n response to your request for a determination regarding whether the above-captioned pension plan (the"Plan") is cover ed by Title IV of the Employee Retirement Income Security Act of 1974 ("ERISA"), 29 U.S.C. § §1301-14 61 (1988).You state that, fro m its inception, t he Plan covered three employees, one of whom was the 100% owner of the Plan sponsor.

Opinion Letter 88-09

Pension Benefit Guaranty Corporation 88-9 December 6, 1988 RE FERENCE: [*1] 4021 Plans Covered 4021(a) Plans Covered. Requirements of Coverage 402 1(b)(13) Plans Covered. Professional Service Employer Plans OP INION: We write in res ponse to your request for the op inion of the Pension Benefit Guaranty Corporation ("PBGC") as tothe applicat ion of the coverage provisions of Section 4021 of the Employee Retirement Security Act of 1974, as amended ("E RISA"), to a transaction you describe.

Opinion Letter 74-26

Pension Benefit Guaranty Corporation 74-26 November 14, 1974 RE FERENCE: [*1] 402 1(b)(13) Plans Covered. Professional Service Employer Plans OP INION: Th is is in further response to your recent letter. A pension plan establis hed by a professional corporation the owners of which are physi cians and which pr ovidesmedical ser vices is excluded from coverage if it has 25 or fewer active participants. Since you state that the plan inque stion has 20 covered employees, it appears that it is within the said exclusion. Steven E . Schanes Acting Executive Director

Opinion Letter 76-95

Pension Benefit Guaranty Corporation 76-95 Augus t 2, 1976 RE FERENCE: [*1] 402 1(b)(2) Plans Covered. Government Plans OP INION: This is in r esponse to your inquiry whether * * * (the "Plan") is excluded from the coverage of Title IV of theEmployee Retire ment Income Security Act of 1974 (the "Act") based on your opinion that the Plan is a "governmental"plan.

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