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This page has not been translated. Please go to'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.

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