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Guidance Document Database

The documents listed below are PBGC’s guidance documents. The contents of these documents do not have the force and effect of law, unless expressly authorized by statute or incorporated into a contract, and are not meant to bind the public in any way. These documents are intended only to provide clarity to the public regarding existing requirements under the law or agency policies.

If you would like to request the withdrawal or modification of an existing guidance document, please submit your request, including your contact information, to the General Counsel at GuidanceComments@pbgc.gov or at Regulatory Affairs Division, Pension Benefit Guaranty Corporation, Office of the General Counsel, 1200 K Street NW, Washington, DC 20005–4026.

Title Issuance Date Agency Identifiersort descending Topics Summary Posted Date
Opinion Letter 81-34 9-18-1981 PBGC Op Let 81-34 Multiemployer, Merger Merger/transfer rules do not apply to merger of a welfare fund and pension fund. 2-28-2020
Opinion Letter 81-35 10-26-1981 PBGC Op Let 81-35 Benefit guarantee Addresses the calculation of guaranteed benefits; PBGC measures benefits using plan factors at date of plan termination. 2-28-2020
Opinion Letter 81-37 11-16-1981 PBGC Op Let 81-37 Coverage, Governmental plan Plan meets the Governmental plan coverage exemption. 2-28-2020
Opinion Letter 81-38 11-18-1981 PBGC Op Let 81-38 Termination Initial determination that notice of intent to terminate not valid where not issued by plan administrator, where company argued it was de facto plan administrator but plan clearly identified board to be created as plan administrator. 2-28-2020
Opinion Letter 81-04 3-12-1981 PBGC Op let 81-4 Allocation of assets, Residual assets 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. 2-28-2020
Opinion Letter 81-40 12-9-1981 PBGC Op Let 81-40 Coverage, Governmental plan Plan does not meet the Governmental plan coverage exemption. 2-28-2020
Opinion Letter 81-41 12-16-1981 PBGC Op Let 81-41 Multiemployer, Withdrawal Liability, Employer Discusses the definition of “employer” in the context of withdrawal liability and how it applies to a group of trades or businesses under common control; addresses the rules governing partial withdrawals. 2-28-2020
Opinion Letter 81-06 4-1-1981 PBGC Op Let 81-6 Termination Plan termination date agreed to by PBGC and the company was after participants had constructive notice of termination . 2-28-2020
Opinion Letter 81-07 4-2-1981 PBGC Op Let 81-7 Benefit guarantee, tax qualification, Coverage 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. 2-28-2020
Opinion Letter 81-08 4-17-1981 PBGC Op Let 81-8 Termination, Coverage A plan did not properly terminate and does not fit the exemption from Title IV coverage for plans that do not provide for employer contributions. 2-28-2020
Opinion Letter 81-9 4-30-1981 PBGC Op Let 81-9 Successor liability Asset purchaser assuming some pension plans not successor corporation to the seller with respect to plans left with the seller; purchaser is liable for plans it assumed; liability to PBGC is not limited by any agreement between seller and purchaser as to the amount of liability purchaser was willing to assume. 2-28-2020
Opinion Letter 82-04 2-10-1982 PBGC Op Let 82-04 Multiemployer, Withdrawal Addresses whether a corporation that has an obligation to contribute to a multiemployer plan withdraws from the plan if the corporation's parent sells its shares. 2-28-2020
Opinion Letter 82-08 3-25-1982 PBGC Op Let 82-08 Multiemployer, Withdrawal Liability, Unrelated buyer Addresses the meaning of the term "the unfunded vested benefits attributable to employees of the employer" for purposes of the cap on the unfunded vested benefits attributable to employees of an employer that sold substantially all of its assets to an unrelated buyer. 2-28-2020
Opinion Letter 82-09 3-26-1982 PBGC Op Let 82-09 Multiemployer, Withdrawal Liability, Construction industry Addresses the definition of the term "building and construction industry" for purposes of the construction industry exception to withdrawal. 2-28-2020
Opinion Letter 82-01 1-19-1982 PBGC Op Let 82-1 Coverage, Professional service employer plan Pharmacist is a professional individual for purposes of the Professional Service Employer plan exemption. 2-28-2020
Opinion Letter 82-10 3-26-1982 PBGC Op Let 82-10 Multiemployer, Mass Withdrawal Addresses a plan sponsor’s obligations when a plan terminates by mass withdrawal, including the payment of benefits to participants in a terminated plan. 2-28-2020
Opinion Letter 82-11 4-1-1982 PBGC Op Let 82-11 Restoration Whether PBGC will permit a plan to be restored after it has submitted its Notice of its Intent to Terminate. 2-28-2020
Opinion Letter 82-12 4-7-1982 PBGC Op Let 82-12 Multiemployer, Mass Withdrawal PBGC must be given a multiemployer plan’s notice of merger. 2-28-2020
Opinion Letter 82-13 4-12-1982 PBGC Op Let 82-13 Multiemployer, Employer Discusses the definition of “employer” in the context of withdrawal liability and how it applies to a group of trades or businesses under common control. 2-28-2020
Opinion Letter 82-14 4-20-1982 PBGC Op Let 82-14 Multiemployer, Unfunded vested benefits Addresses the contribution periods used in calculating an employer’s allocable share of a multiemployer plan’s unfunded vested benefits for the last plan year ending before April 29, 1980. 2-28-2020
Opinion Letter 82-15 4-30-1982 PBGC Op Let 82-15 Multiemployer, Transfer of assets and liabilities Addresses the rules governing the transfer of assets from multiemployer plan to single-employer plan; addresses the withdrawal liability consequences of transferring assets to a single employer plan. 2-28-2020
Opinion Letter 82-17 5-26-1982 PBGC Op Let 82-17 Multiemployer, Withdrawal, Sale of stock Discusses whether the sale of stock constitutes a withdrawal from a multiemployer plan and whether the sale of assets rule applies. 2-28-2020
Opinion Letter 82-18 6-9-1982 PBGC Op Let 82-18 Coverage, Professional service employer plan Pharmacist is a professional individual for purposes of the Professional Service Employer plan exemption. 2-28-2020
Opinion Letter 82-19 7-21-1982 PBGC Op Let 82-19 Multiemployer, Termination When a defined benefit multiemployer plan merges into a defined contribution annuity plan, the multiemployer plan terminates; addresses the rules and procedures governing distribution of the assets of a terminated multiemployer plan. 2-28-2020
Opinion Letter 82-02 1-27-1982 PBGC Op Let 82-2 Multiemployer, Withdrawal, Partial Withdrawal Addresses what may constitute a complete or partial withdrawal from a multiemployer plan as a result of certain events occurring during contract negotiations; addresses the labor dispute exemption from withdrawal liability. 2-28-2020

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