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  • PBGC Insurance Coverage

    Addresses how to determine whether a pension plan is covered by PBGC and explains the common exemptions from coverage.

    • general page
  • Opinion Letter 97-02

    Surveying and engineering design consultant is a professional individual for purposes of the Professional Service Employer plan coverage exemption.

    • document
  • Opinion Letter 75-44

    A plan maintained by a public agency or political subdivision which has been taken over from a private business is excluded from coverage.

    • document
  • Opinion Letter 88-09

    Original plan is a Title IV covered plan. Successor plan is also a Title IV covered plan. Successor plan does not qualify as an exempt plan under the Professional Service plan exemption even though successor plan has fewer than 25 employees.

    • document
  • Opinion Letter 74-26

    Company owners are physicians and company provides medical services. Plan is exempt as a Professional Servicer Employer plan.

    • document
  • Opinion Letter 76-95

    Employer created by state law is a political subdivision of state with authority to tax. Plan meets the Governmental plan exemption from coverage.

    • document