Skip to main content
U.S. flag

An official website of the United States government

Individual account plan

Opinion Letter 76-07

Pension Benefit Guaranty Corporation 76-7 Janua ry 14, 1976 RE FERENCE: [*1] 3( 1) Definitions. Welfare plan3(2) Defini tions. Pension Plan402 1(b)(1). Plans covered. Individual Account Plans OP INION: This is in response t o your letter of December 23, 1975, regarding coverage under Title IV of the EmployeeRetire ment Income Security Act of 1974 (the "Act") of the * * * and the * * * Bo th of these plans ar e excluded from coverage under Title IV of the Act. As to the annui ty fund, you indicate onpage 2 of yo ur letter that its "function . . .

Opinion Letter 89-06

Pension Benefit Guaranty Corporation 89-6 Augus t 8, 1989 RE FERENCE: [*1] 3(34) Definiti ons. Individual Account Plan Definitions. Individual Account Plan 4021(a )(2) Plans Covered. Tax Qualification by IRS Determination Plans Covered. Tax Qualification by IRSDetermination 402 1(b)(1) Plans Covered. Individual Account Plans. Individual Account Plans 4022(b)( 1) Benefits Guaranteed. Five Year Phase-in of Guarantee Benefits Guaranteed. Five Year Phase-in ofGuarantee 4022(b )(7) Benefits Guaranteed. Effect of Tax Disqualification Benefits Guaranteed.

Opinion Letter 74-20

Pension Benefit Guaranty Corporation 74-20 December 5, 1974 RE FERENCE: [*1] 402 1(b)(1). Plans covered. Individual Account Plans OP INION: This is in response to your recent letter regarding * * * wherein you expressed the opinion that such plan is an indiv idual account plan unde r Section 4021(b)(1) of the Act and, additionally, reque sted a ruling as to whether or notsuch p lan is covered by the plan termination insurance under Title IV of the Act.

Opinion Letter 74-17

Pension Benefit Guaranty Corporation 74-17 November 14, 1974 RE FERENCE: [*1] 4021(a) Plans Covered . Requirements of Coverage4021(b )(1). Plans covered. Individual Account Plans4021(b )(12) Plans Covered. Partial Individual Account Plans402 1(b)(13) Plans Covered. Professional Service Employer Plans OP INION: This is in r esponse to your recent letter raising the following questions: (1) which defined benefit plans mus t paythe Terminati on Insurance premiums? (2) Are "Professional Service Corporations" excluded from coverage underSecti on 4021(b)( 13) of th e Act?

Opinion Letter 75-110

Pension Benefit Guaranty Corporation 75-110 July 15, 1975 RE FERENCE: [*1] 3( 35) Definitions. Defined Benefit Plan4007(a). Payment of Premiums. Due Dates4021(b )(1). Plans covered. Individual Account Plans402 1(b)(12) Plans Covered. Partial Individual Account Plans OP INION: This is in respon se to your request for a ruli ng from the Pension Benefit Guaranty Corporation as to whether the* * * * * * Pension Plan , a Taft-Hartley, collectively-bargained pension plan represented by you, is covered by Title IV of th e Employee Retirement Income Securit y Act of 1974 (the "Act").

Opinion Letter 76-91

Pension Benefit Guaranty Corporation 76-91 July 9, 1976 RE FERENCE: [*1] 4 041(f). Termination by Plan Administrator. Applicatio n of Termination Procedures Upon Amendment toIndividual Account Plan OP INION: Th is is in response to your re quest for a determination as to whether a proposed amendment to the * * * (the "Plan")wou ld const itute a termination of t he Plan under § 4041(f) of the Employee Retirement Income Security Act of 1974 (the "Act") .

Opinion Letter 76-58

Pension Benefit Guaranty Corporation 76-58 April 29, 1976 RE FERENCE: [*1] 4022(a) Benefits Guaranteed. Type of Benefits Guaranteed OP INION: This is in response to your letter of December 19, 1975, and subsequent telephone conversations with * * * of mystaff, concerning the * * * and * * * You asked this Office to determine whether the * * * Plan and the * * * Plan (coll ectively, "the Plans") are subject to the plan te rmination insurance provision of the Employee Retirement IncomeSec urity Act of 1974 (the "Act"); in your opinion, they are not.

Subscribe to Individual account plan