This page has not been translated. Please go to PBGC.gov's Spanish home page for more information available in Spanish.
Esta página no ha sido traducida. Por favor vaya a la página principal del sitio de español de PBGC para ver información disponible en español.
Governmental plan
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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.
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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.
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Opinion Letter 81-03
Tribal plan meets the Governmental plan coverage exemption.
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Opinion Letter 96-03
Plan does not meet the Governmental plan exemption from coverage.
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Opinion Letter 98-02
Plan does not meet the Governmental plan exemption from coverage.
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Opinion Letter 80-01
State liability with respect to private-sector plans to which employees contribute.
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Opinion Letter 83-16
Government contractors are not excluded from PBGC coverage.
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Opinion Letter 81-30
Plan meets the Governmental plan coverage exemption.
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Opinion Letter 81-02
Plan meets the Governmental plan coverage exemption.
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Opinion Letter 81-13
A plan maintained by a company under contract to provide services for a Federal agency does not meet the Governmental plan coverage exemption.