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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.

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  • 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.

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  • 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.

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  • 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.

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  • 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.

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  • Opinion Letter 77-155

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

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  • 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.

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  • Opinion Letter 81-16

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

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