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Professional service employer plan

  • Opinion Letter 82-18
    Pension Benefit Guaranty Corporation 82-18 June 9, 1982 RE FERENCE: [*1] 4021(b)(13) P lans Covered. Professional Service Employer Plans4021(c)(2)(A) Plan s Covered. Definition of Professional Service Employer402 1(c)(2)(B) Plans Covered.
  • Opinion Letter 76-61
    Pension Benefit Guaranty Corporation 76-61 April 30, 1976 RE FERENCE: [*1] 403(d)(1) Establishment of Trust. Applicat ion of § 4044 to Non-Covered Plans402 1(b)(13) Plans Covered. Professional Service Employer Plans OP INION: Th is is in response to your letter of March 16, 1976. Your let ter indicates the follow ing.
  • Opinion Letter 77-168
    Pension Benefit Guaranty Corporation 77-168 October 27, 1977 RE FERENCE: [*1] 4021(b)(13) P lans Covered. Professional Service Employer Plans4021(c)(2)(A) Plan s Covered. Definition of Professional Service Employer402 1(c)(2)(B) Plans Covered.
  • Opinion Letter 90-06
    Pension Benefit Guaranty Corporation 90-6 October 31, 1990 RE FERENCE: [*1] 402 1(b)(2) Plans Covered. Government Plans.402 1(b)(9) Plans Covered.
  • Opinion Letter 80-11
    Pension Benefit Guaranty Corporation 80-11 June 9, 1980 RE FERENCE: 4021(b )(13) Plans Covered. Professional Service Employer Plans4021(c)(2)(A) Plan s Covered. Definition of Professional Service Employer402 1(c)(2)(B) Plans Covered. Definition of Professional Individuals404 3(b)(2) Reportable Events.
  • Opinion Letter 75-104
    Pension Benefit Guaranty Corporation 75-104 July 8, 1975 RE FERENCE: [*1] 4021(b)(13) P lans Covered. Professional Service Employer Plans402 1(c)(2)(B) Plans Covered.
  • Opinion Letter 82-01
    Pension Benefit Guaranty Corporation 82-1 Janua ry 19, 1982 RE FERENCE: [*1] 402 1(b)(13) Plans Covered.
  • Opinion Letter 76-106
    Pension Benefit Guaranty Corporation 76-106 Septembe r 3, 1976 RE FERENCE: [*1] 4021(b)(13) P lans Covered. Professional Service Employer Plans402 1(c)(2)(B) Plans Covered.
  • Opinion Letter 98-01
    Pension Benefit Guaranty Corporation 98-1 Februa ry 17, 1998 RE FERENCE: [*1] 402 1(b)(13) Plans Covered.
  • Opinion Letter 77-163
    Pension Benefit Guaranty Corporation 77-163 Augus t 30, 1977 RE FERENCE: [*1] 4021(b)(13) P lans Covered. Professional Service Employer Plans4021(c)(2)(A) Plan s Covered. Definition of Professional Service Employer402 1(c)(2)(B) Plans Covered.

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