Skip to main content

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.

Residual assets

  • Opinion Letter 77-129

    Each participant is entitled to a share of the excess plan assets where the plan does not provide for return of excess assets to employer upon plan termination.

    • document
  • Opinion Letter 85-07

    Termination is not subject to the spin-off/termination requirements of the implementation guidelines involving asset reversions since no assets will revert to the plan sponsor.

    • document
  • Opinion Letter 81-04

    A plan document’s provision allowing for reversion of residual plan assets to the plan sponsor was invalid and therefore residual assets were required to be distributed to participants.

    • document
  • Opinion Letter 76-60

    Any amendment to a terminating or terminated plan to allow a return of excess plan assets to the employer conflicts with direct statutory provisions and legislative intent.

    • document
  • Opinion Letter 76-119

    Because plan does not provide for reversion of excess assets to sponsor, residual assets must be distributed to plan participants and their beneficiaries, pro rata, in relation to their accrued benefits.

    • document
  • Opinion Letter 85-09

    The purchase of participating group annuity contracts to satisfy all accrued benefits with a termination/reestablishment transaction of a plan is permissible.

    • document
  • Opinion Letter 78-2

    Whether the language in a plan document providing for the reversion of residual assets to the employer complies with the law.

    • document