Skip to main content
Skip to header menu
Skip to navigation menu
Skip to search
Coronavirus Updates:
Visit our
COVID-19 page
for the latest information and resources.
Contact Us
Glossary
Español
Languages
in
fb
tw
Search
Pension Benefit Guaranty Corporation
A U.S. GoverNMENT Agency
About PBGC
New to PBGC?
How PBGC Operates
Fact Sheets
FAQs
Stay Informed
Budget, Performance & Planning
State-by-State Pension Plan Information
PBGC Participant & Plan Sponsor Advocate
Open Government
Who We Are
Advisory Committee Members
Board of Directors Meeting Minutes
Director
History of PBGC
Leadership
Mission Statement
PBGC's Strategic Plan
PBGC Organization Chart
Annual Reports
Employment Opportunities at PBGC
PBGC Information Technology
PBGC Policies
Procurement Information
PBGC in Plain English
Workers & Retirees
Trusteed Pension plan
Find Your Trusteed Pension Plan
Insured Pensions
Find Your Insured Pension Plan
Forms for Workers & Retirees
FAQs for Workers & Retirees
Multiemployer Plans
Standard Terminations
Benefits
Annuity or Lump Sum
Appealing Formal Determinations
Beneficiaries / Report Death of a Participant
Guaranteed Benefits
Health Coverage Tax Credit (HCTC)
Payments
Qualified Domestic Relations Orders and PBGC
Same-Sex Marriage Benefits
State Life and Health Insurance Guaranty Association Offices
Transactions
Apply for a Benefit
Apply for or Update Direct Deposit
Designate a Beneficiary
Designate Power of Attorney
Income Verification Request Procedures
IRS Income Tax Form 1099-R
Request a Pension Benefit Estimate
View Payment History
Newsletters and publications
Employers & Practitioners
What's New
What's New for Practitioners Archive
Forms For Employers & Practitioners
FAQs for Employers & Practitioners
Premium Filings
Log In to My PAA
Interest Rates & Factors
Expanded Missing Participants Program
Risk Mitigation & Early Warning Program
Plan Terminations
Distress Terminations
Missing Participants (Standard/Distress Terminations only)
PBGC-Initiated Terminations
Premiums
Standard Terminations
Multiemployer Plans
Funding and Other Notices
Introduction to Multiemployer Plans
Multiemployer Premiums
Withdrawal Liability
Legal Resources
ERISA
Code of Federal Regulations
Rulemaking Documents
Guidance Documents Database
Federal Register Notices
Litigation Documents
Agency Decisions and Opinions
Other Resources
Federal Register Notices Open for Comment
PBGC Mediation Program
PBGC Insurance Coverage
Disaster Relief
Appeals Board
Pension Insurance Data
Mortality, Retirement & PV Max Guarantee
ERISA Section 4044 Retirement Assumptions
ERISA Section 4044/4050 Mortality Tables
Present Value of PBGC Maximum Guarantee
Reporting & Disclosure
4010 Reporting
Annual Funding Notices
Reportable Events & Large Unpaid Contributions
Reporting & Disclosure Overview
Section 4062(e)
Section 4063 Notices
News & Policy
Press Room
Statements
Multimedia
PBGC Projections Report
Pension Insurance Modeling System (PIMS)
Legislative Affairs
Congressional Testimony
Standard Reports
Multiemployer Plans
mypba login
You are here
Home
Death benefits
Opinion Letter 76-103
Pension Benefit Guaranty Corporation 76-103 Augus t 23, 1976 RE FERENCE: [*1] 4022(a) Benefits Guaranteed.
Main menu
About PBGC
New to PBGC?
How PBGC Operates
FAQs
Fact Sheets
Stay Informed
Budget, Performance & Planning
State-by-State Pension Plan Information
PBGC Participant & Plan Sponsor Advocate
Open Government
Who We Are
Advisory Committee Members
Board of Directors Meeting Minutes
Director
History of PBGC
Leadership
Mission Statement
PBGC's Strategic Plan
PBGC Organization Chart
Annual Reports
Employment Opportunities at PBGC
PBGC Information Technology
PBGC Policies
Procurement Information
PBGC in Plain English
Workers & Retirees
Trusteed Pension plan
Find Your Trusteed Pension Plan
Insured Pensions
Find Your Insured Pension Plan
Forms for Workers & Retirees
FAQs for Workers & Retirees
Multiemployer Plans
Standard Terminations
Benefits
Annuity or Lump Sum
Appealing Formal Determinations
Beneficiaries / Report Death of a Participant
Guaranteed Benefits
Health Coverage Tax Credit (HCTC)
Payments
Qualified Domestic Relations Orders and PBGC
Same-Sex Marriage Benefits
State Life and Health Insurance Guaranty Association Offices
Transactions
Apply for a Benefit
Apply for or Update Direct Deposit
Designate a Beneficiary
Designate Power of Attorney
Income Verification Request Procedures
IRS Income Tax Form 1099-R
Request a Pension Benefit Estimate
View Payment History
Newsletters and publications
Employers & Practitioners
What's New
What's New for Practitioners Archive
Forms For Employers & Practitioners
FAQs for Employers & Practitioners
Premium Filings
Log In to My PAA
Interest Rates & Factors
Expanded Missing Participants Program
Risk Mitigation & Early Warning Program
Plan Terminations
Distress Terminations
Missing Participants (Standard/Distress Terminations only)
PBGC-Initiated Terminations
Premiums
Standard Terminations
Multiemployer Plans
Funding and Other Notices
Introduction to Multiemployer Plans
Multiemployer Premiums
Withdrawal Liability
Legal Resources
ERISA
Code of Federal Regulations
Rulemaking Documents
Guidance Documents Database
Federal Register Notices
Litigation Documents
Agency Decisions and Opinions
Other Resources
Federal Register Notices Open for Comment
PBGC Mediation Program
PBGC Insurance Coverage
Disaster Relief
Appeals Board
Pension Insurance Data
Mortality, Retirement & PV Max Guarantee
ERISA Section 4044 Retirement Assumptions
ERISA Section 4044/4050 Mortality Tables
Present Value of PBGC Maximum Guarantee
Reporting & Disclosure
4010 Reporting
Annual Funding Notices
Reportable Events & Large Unpaid Contributions
Reporting & Disclosure Overview
Section 4062(e)
Section 4063 Notices
News & Policy
Press Room
Statements
Multimedia
PBGC Projections Report
Pension Insurance Modeling System (PIMS)
Legislative Affairs
Congressional Testimony
Standard Reports
Multiemployer Plans
mypba login
Utility
Contact Us
Glossary
Español
Languages
in
fb
tw
Search