Skip to main content
U.S. flag

An official website of the United States government

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.


  • Opinion Letter 75-07

    A reportable event takes place with the merger of a single employer plan into a multiemployer plan.

    • document
  • Opinion Letter 81-34

    Merger/transfer rules do not apply to merger of a welfare fund and pension fund.

    • document
  • Opinion Letter 76-24

    PBGC approval is not needed to merge a single employer plan into a multiemployer plan, but such a transaction would be a reportable event.

    • document
  • Opinion Letter 87-13

    Addresses issues concerning the merger of a multiemployer defined benefit plan with a defined contribution plan.

    • document