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tax qualification

Opinion Letter 76-118

Pension Benefit Guaranty Corporation 76-118 November 8, 1976 RE FERENCE: [*1] 4021(a)(2) Plans Covered . Tax Qualification by IRS Determination OP INION: This is in r esponse to your letter requesti ng a determination by t he Pension Benefit Guaranty Corporation (the"PBGC") as to wh ether the termination of the * * * the "Plan") is covered under Title IV of the Employee RetirementInco me Security Act of 1974 (the "Act"). As I unde rstand the pertinent facts, the * * * (the "Company") established the Plan in 1966 and recei ved a letter ofquali fication from the Internal Revenue Service.

Opinion Letter 81-10

Pension Benefit Guaranty Corporation 81-10 May 5, 1981 RE FERENCE: 4021(a) P lans Covered. Requirements of Coverage4022 Benefits Guaranteed404 1(a) Termination by Plan Administrator. Filing of Notice of Intent to Terminate404 4 Allocation of Assets4048 Date of Termination406 2 Liability of Employer in Single Employer Plans OP INION: This is in r eference to your recent letters and teleph one conversations with * * * of my staff regarding the above-refer enced pension plan (the "Plan").

Opinion Letter 74-14

Pension Benefit Guaranty Corporation 74-14 November 13, 1974 RE FERENCE: [*1] 4021(a) Plans Covered. Requirements of Coverage OP INION: Your note of October 18, 1974, was referred to the Pe nsion Benefit Guaranty Corporation by the St. Louis,M issouri, area office of the Labor-Management Services Administration. You wished to kno w whether pension plans funde d by retirem ent income life insurance policies or by flexibleannu ity polici es are plans covered by the Employee Retirement Income Security Act of 1974, and thus required to payprem iums.

Opinion Letter 74-08

Pension Benefit Guaranty Corporation 74-8 December 23, 1974 RE FERENCE: [*1] 4006(a)( 3) Premium Rates. Initial Rates400 7(a). Payment of Premiums. Due Dates OP INION: This i s a confirmation of the telephone call on November 22, 1974 b y Mr. * * * of our staff regarding the followingquestions: (1) Is a plan covered for purposes of premium payments upon the date it receives a favorable IRSdetermin ation, the date it is established or the e ffective date provided in the pla n documents?

Opinion Letter 76-63

Pension Benefit Guaranty Corporation 76-63 May 6, 1976 RE FERENCE: [*1] 4021(a) Plans Covered . Requirements of Coverage4021(b)(6) Plans Cover ed. Unfunded Plans for Highly Compensated Employees402 1(b)(8) Plans Covered. Excess Benefit Plans OP INION: This is in respon se to your request for reconsiderati on of our determination that the * * * (the "Plan") is not coveredby Title IV of the Employee Retirement Income Security Act of 1974 (the "Act").

Opinion Letter 74-15

Pension Benefit Guaranty Corporation 74-15 November 13, 1974 RE FERENCE: [*1] 4021(a) Plans Covered. Requirements of Coverage OP INION: You r letter of October 7, 1974, was referred to the Pension Benefit Guaranty Corporation by the Minneapolis,M innesota, area office of the Labor-Management Services Administration.

Opinion Letter 74-18

Pension Benefit Guaranty Corporation 74-18 December 5, 1974 RE FERENCE: [*1] 4021(a) Plans Covered. Requirements of Coverage OP INION: This is in r esponse to your request for an opinion regarding the cover age of the * * * under Title IV of the EmployeeRetirement Income Security Act of 1974. Y ou advise that the plan expects to achieve tax-qualified status under Section401 (a) of the Internal Revenue Code in the immediate future.

Opinion Letter 81-07

Pension Benefit Guaranty Corporation 81-7 April 2, 1981 RE FERENCE: [*1] 4021. Pl ans Covered4021(a) P lans Covered. Requirements of Coverage4021(a)(1) Plans Covered. Tax Qualification in Practice4021(a)( 2) Plans Covered. Tax Qualification by IRS Determination4022 Benefits Guaranteed4022(b)(2) Benefit s Guaranteed. Successor Plan406 2 Liability of Employer in Single Employer Plans OP INION: This is in r esponse to your request for several opinions in connection with a contemplated restructuring of three pen sion plans maintained by a certain company (the "Company").

Opinion Letter 81-16

Pension Benefit Guaranty Corporation 81-16 June 8, 1981 RE FERENCE: [*1] 4021(a) Plans Covered . Requirements of Coverage4021(a)(1) Plans Covered. Tax Qualification in Practice4021(a)(2) P lans Covered. Tax Qualification by IRS Determination OP INION: Th is is in response to your inquiry as to whether your reti rement arrangement with * * * College was subject to the ter mination insurance provisions o f the Employee Re tirement Income Security Act of 1974 ("ERISA"). We havecon cluded that your arrangement was not covered by those provisions.

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