Skip to main content
U.S. flag

An official website of the United States government

This page has not been translated. Please go to PBGC.gov'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.

tax qualification

  • Opinion Letter 76-118

    Once a plan is determined to be qualified by IRS, it is qualified for purposes of Title IV until qualification is revoked.

    • document
  • Opinion Letter 81-10

    A plan that in practice met the criteria for tax qualification for five years prior to its termination date was covered under Title IV at plan termination.

    • document
  • Opinion Letter 74-14

    Plans that are tax-qualified under IRC 401(a) are covered by Title IV. Plans funded by flexible annuity policies may or may not be designed to achieve a defined benefit objective.

    • document
  • Opinion Letter 74-08

    A plan is covered for purposes of premium payments on the later of the date of establishment or the effective date.

    • document
  • Opinion Letter 76-63

    Plan is a pay as you go plan. Plan is not tax qualified and thus is not covered under Title IV.

    • document
  • Opinion Letter 77-155

    A plan operating under a favorable IRS determination letter is covered under Title IV.

    • document
  • Opinion Letter 81-07

    Following a restructuring of three pension plans maintained by one company, each restructured plan remains a Title IV covered plan, each plan qualifies as a successor plan, and the plan sponsor would be liable to PBGC for any funding deficiency at termination.

    • document
  • Opinion Letter 81-16

    A retirement arrangement is not covered plan under Title IV because it is not tax qualified.

    • document