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Guidance Document Database

The documents listed below are PBGC’s guidance documents, as defined by EO 13891, sec. 2(b), see Federal Register Notice. 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. PBGC will only cite, use, or rely on any guidance that is not posted in this database to establish historical facts.

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. For additional information, see PBGC’s procedures for guidance documents.

Title Issuance Datesort descending Agency Identifier Topics Summary Posted Date
Opinion Letter 74-22 11-7-1974 PBGC Op Let 74-22 Coverage, Church plans Church plan status is determined by the IRS, must get an IRS ruling on church plan status. 2-28-2020
Opinion Letter 74-05 11-8-1974 PBGC Op Let 74-5 Coverage, Individual account plan Profit sharing plan is an Individual account plan which is exempt from coverage under Title IV. 2-28-2020
Opinion Letter 74-10 11-8-1974 PBGC Op Let 74-10 Premiums Premiums may be paid from the plan's assets or the employer's assets. 2-28-2020
Opinion Letter 74-25 11-8-1974 PBGC Op Let 74-25 Coverage, Nonresident aliens Plan of Canadian company with mostly Canadian participants is not covered under Title IV. 2-28-2020
Opinion Letter 74-15 11-13-1974 PBGC Op Let 74-15 Coverage, tax qualification Tax qualified defined benefit plans are generally covered under Title IV. 2-28-2020
Opinion Letter 74-14 11-13-1974 PBGC Op Let 74-14 Coverage, tax qualification 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. 2-28-2020
Opinion Letter 74-16 11-14-1974 PBGC Op Let 74-16 Coverage Plans funded exclusively by individual insurance or annuity policies are exempt from coverage under Title IV. 2-28-2020
Opinion Letter 74-03 11-14-1974 PBGC Op Let 74-3 Coverage, Individual account plan Title IV excludes a defined benefit plan to the extent it is treated as an Individual account plan under 1002(35)(B). 2-28-2020
Opinion Letter 74-17 11-14-1974 PBGC Op Let 74-17 Coverage, Individual account plan, Professional service employer plan Professional service employer plans and individual account plans are excluded from coverage. 2-28-2020
Opinion Letter 74-06 11-14-1974 PBGC Op Let 74-6 Coverage, Nonresident aliens Plan is not exempt from coverage under Title IV because of Canadian participants. 2-28-2020
Opinion Letter 74-26 11-14-1974 PBGC Op Let 74-26 Coverage, Professional service employer plan Company owners are physicians and company provides medical services. Plan is exempt as a Professional Servicer Employer plan. 2-28-2020
Opinion Letter 74-18 12-5-1974 PBGC Op Let 74-18 Coverage, tax qualification Plan that is tax-qualified under IRC 401(a) is covered by Title IV. 2-28-2020
Opinion Letter 74-20 12-5-1974 PBGC Op Let 74-20 Coverage, Individual account plan Individual account plan is exempt from coverage under Title IV. 2-28-2020
Opinion Letter 74-28 12-6-1974 PBGC Op Let 74-28 Benefit guarantee PBGC’s plan termination insurance program covers retirees in pay status. 2-28-2020
Opinion Letter 74-24 12-12-1974 PBGC Op Let 74-24 Coverage A plan maintained by a union and funded only by contributions from union members is not covered under Title IV 2-28-2020
Opinion Letter 74-27 12-13-1974 PBGC Op Let 74-27 Coverage, Professional service employer plan PBGC could not determine that an employer engaged in services different than those specified in 4021(c) was a professional service employer. 2-28-2020
Opinion Letter 74-19 12-13-1974 PBGC Op Let 74-19 Coverage A tax qualified defined benefit plan is covered. 2-28-2020
Opinion Letter 74-21 12-13-1974 PBGC Op Let 74-21 Coverage Profit sharing plans are excluded from coverage under Title IV. 2-28-2020
Opinion Letter 74-23 12-18-1974 PBGC Op Let 74-23 Coverage A plan maintained by a union and funded only by contributions from union members is not covered under Title IV 2-28-2020
Opinion Letter 74-08 12-23-1974 PBGC Op Let 74-8 Premiums, tax qualification A plan is covered for purposes of premium payments on the later of the date of establishment or the effective date. 2-28-2020
Opinion Letter 75-13 1-6-1975 PBGC Op Let 75-13 Coverage, Individual account plan Individual account plan is exempt from coverage 2-28-2020
Opinion Letter 75-19 1-9-1975 PBGC Op Let 75-19 Coverage, Professional service employer plan, Substantial owners plan Addresses the Professional Service Employer plan and Substantial Owner plan coverage exemptions. 2-28-2020
Opinion Letter 75-11 1-14-1975 PBGC Op Let 75-11 Interest, Penalties PBGC is not authorized to waive interest charges on late premium payments. 2-28-2020
Opinion Letter 75-06 1-21-1975 PBGC Op Let 75-6 Plan year A plan year is the fiscal year on which the records of a plan are kept. 2-28-2020
Opinion Letter 75-20 1-24-1975 PBGC Op Let 75-20 Coverage, Professional service employer plan Licensed veterinarians are “licensed practitioners of the healing arts” for purposes of the Professional Service Employer plan exemption. 2-28-2020

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