Skip to main content
U.S. flag

An official website of the United States government

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.

Implementation Guidelines

  • Opinion Letter 85-21

    Implementation Guidelines do not apply to split-up of pension plan, with subsequent termination of one plan and reversion of excess assets.

    • document