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This page has not been translated. Please go to PBGC.gov's Spanish home page for more information available in Spanish.

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Individual account plan

  • Opinion Letter 75-89

    Conversion from a covered plan to an individual account plan is a termination.

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  • Opinion Letter 74-17

    Professional service employer plans and individual account plans are excluded from coverage.

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  • Opinion Letter 76-91

    A plan amendment that preserves a defined benefit does not allow a plan to fit under the individual account exemption from coverage.

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