You are here

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 75-15 1-24-1975 PBGC Op Let 75-15 Coverage, defined contribution plans Defined contribution plans are not covered plans under Title IV. 2-28-2020
Opinion Letter 75-21 1-24-1975 PBGC Op Let 75-21 Benefits, plan document PBGC will look to the terms of the plan documents in determining whether a benefit is nonforfeitable. 2-28-2020
Opinion Letter 75-23 3-11-1975 PBGC Op Let 75-23 Benefit guarantee Addresses ambiguities and how PBGC will resolve them in the application of the phase-in of guaranteed benefits. 2-28-2020
Opinion Letter 75-04 3-20-1975 PBGC Op Let 75-4 Coverage, Individual account plan Plan is not an Individual account plan and is not exempt from coverage under Title IV. 2-28-2020
Opinion Letter 75-2 4-4-1975 PBGC Op Let 75-2 Coverage, Individual account plan Individual account plan is exempt from coverage under Title IV. 2-28-2020
Opinion Letter 75-10 4-8-1975 PBGC Op Let 75-10 Coverage, Individual account plan Individual account plan exemption from coverage. 2-28-2020
Opinion Letter 75-05 4-24-1975 PBGC Op Let 75-5 Individual account plan Individual account plan is exempt from coverage under Title IV. 2-28-2020
Opinion Letter 75-07 5-8-1975 PBGC Op Let 75-7 Merger, Reportable events A reportable event takes place with the merger of a single employer plan into a multiemployer plan. 2-28-2020
Opinion Letter 75-41 5-13-1975 PBGC Op Let 75-41 Coverage, Governmental plan To be excluded from coverage, all employees covered by the plan must be public employees and the political subdivision must be the plan sponsor. 2-28-2020
Opinion Letter 75-108 5-14-1975 PBGC Op Let 75-108 Coverage, Individual account plan Individual account plan is exempt from coverage. 2-28-2020
Opinion Letter 75-115 5-30-1975 PBGC Op Let 75-115 Termination, Reportable events Discusses that change of insurance carrier is not a termination nor a reportable event 2-28-2020
Opinion Letter 75-54 6-23-1975 PBGC Op Let 75-45 Coverage Title IV does not cover deposits made into a Keogh Trust. 2-28-2020
Opinion Letter 75-43 6-25-1975 PBGC Op Let 75-43 Coverage, Substantial owners plan A plan with one participant who is a substantial owner is not covered. 2-28-2020
Opinion Letter 75-45 6-30-1975 PBGC Op Let 75-45 Coverage, Governmental plan Plan of transit system acquired by county is excluded from coverage. 2-28-2020
Opinion Letter 75-42 7-2-1975 PBGC Op Let 75-42 Coverage, Nonresident aliens Canadian participants are covered. 2-28-2020
Opinion Letter 75-104 7-8-1975 PBGC Op Let 75-104 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
Opinion Letter 75-91 7-15-1975 PBGC Op Let 75-91 Benefit reduction, Reportable events A reduction in benefits is not considered a plan termination but is a reportable event. 2-28-2020
Opinion Letter 75-110 7-15-1975 PBGC Op Let 75-110 Coverage, Individual account plan Individual account plan is exempt from coverage. 2-28-2020
Opinion Letter 75-89 8-7-1975 PBGC Op Let 75-89 Coverage, Individual account plan, Termination Conversion from a covered plan to an individual account plan is a termination. 2-28-2020
Opinion Letter 75-40 8-12-1975 PBGC Op Let 75-40 Coverage, Welfare plans Welfare plans are not covered under Title IV. 2-28-2020
Opinion Letter 76-107 9-7-1975 PBGC Op Let 76-107 Termination, Allocation of assets Allocation of assets of terminating plan otherwise than in accordance with section 4044 is not allowed. Transfer of asset to a defined contribution plan requires that all participants be offered option for immediate receipt of their benefits. 2-28-2020
Opinion Letter 75-85 9-11-1975 PBGC Op Let 75-85 Defined benefit plan A plan where participants are eligible for benefits as calculated from time to time by an actuary is a defined benefit plan providing basic benefits. 2-28-2020
Opinion Letter 75-46 9-23-1975 PBGC Op Let 75-46 Coverage, Governmental plan A plan sponsored by a political subdivision that has taxing power is excluded from coverage. 2-28-2020
Opinion Letter 75-58 10-3-1975 PBGC Op Let 75-58 Coverage The fact that a benefit formula may be modified by a plan amendment does not alter the defined benefit nature of the plan.  If the plan is amended to convert it to an individual account plan, it would be treated as terminated. 2-28-2020
Opinion Letter 75-90 10-6-1975 PBGC Op Let 75-90 Reportable events Transfer of plan assets to another plans is a reportable event. 2-28-2020

Pages