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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 Datesort descending Agency Identifier Topics Summary Posted Date
Opinion Letter 92-02 4-22-1992 PBGC Op Let 92-02 Multiemployer, Withdrawal Liability Addresses the distinction between a non-binding estimated withdrawal liability assessment for informational purposes and an "actual" withdrawal liability assessment. 2-28-2020
Opinion Letter 92-03 5-1-1992 PBGC Op Let 92-03 Multiemployer, Asset Sale Exception Addresses the bond requirement under section 4204 in the event the seller liquidates or distributes its assets subsequent to the sale. 2-28-2020
Opinion Letter 92-04 6-18-1992 PBGC Op Let 92-04 Multiemployer, Asset Sale Exception Addresses variances from the bond/escrow and contract-language prerequisites to the asset sale exception to withdrawal. 2-28-2020
Opinion Letter 93-01 2-16-1993 PBGC Op Let 93-1 Premiums, Termination The obligation to pay premiums ceases when plan assets are distributed under priority categories 1- 6 without regard to whether there are residual assets. 2-28-2020
Opinion Letter 93-02 7-7-1993 PBGC Op Let 93-02 Multiemployer, Partial Withdrawal Discusses the calculation of partial withdrawal liability following a 70 percent decline in contributions. 2-28-2020
Opinion Letter 93-03 10-14-1993 PBGC Op Let 93-03 Multiemployer, Withdrawal Liability, sale of assets Addresses which of two limitations on withdrawal liability applies—one applicable to a dissolving or liquidating employer, the other applicable to an employer that sold its assets to an unrelated party—when an employer satisfies the prerequisites for both. 2-28-2020
Opinion Letter 94-02 7-26-1994 PBGC Op Let 94-02 Multiemployer, Premiums, Interest, Penalties Whether interest and penalties assessed by PBGC for the late payment of premiums respecting a multiemployer plan can be paid from plan assets. 2-28-2020
Opinion Letter 94-01 7-26-1994 PBGC Op Let 94-1 Premiums, Interest Discusses the method used by PBGC to calculate interest on premium underpayments. 2-28-2020
Opinion Letter 94-03 8-2-1994 PBGC Op Let 94-03 Multiemployer, Withdrawal Liability Addresses mass withdrawal generally, the effect of a "substantially all" mass withdrawal on the de minimis reduction and 20-year cap, and the meanings of "substantially all" and "agreement or arrangement". 2-28-2020
Opinion Letter 94-05 9-27-1994 PBGC Op Let 94-05 Multiemployer, Withdrawal Liability, Unfunded vested benefits Addresses whether the amount of a multiemployer plan’s unfunded vested benefits may be retroactively corrected when a computational error resulted in overassessment and overpayment of withdrawal liability. 2-28-2020
Opinion Letter 94-06 9-28-1994 PBGC Op Let 94-6 Plan administrator, Premiums Discusses the conditions under which a plan administrator would be subject to personal liability to cover unpaid premiums. 2-28-2020
Opinion Letter 94-08 9-30-1994 PBGC Op Let 94-08 Multiemployer, Withdrawal Liability, Reallocation liability Addresses the calculation of reallocation liability when calculating withdrawal liability under the "presumptive method" and whether to include the unfunded vested benefits of an employer that is subject to the construction rule. 2-28-2020
Assessment of Penalties for Failure to Provide Required Information (1995) 7-18-1995 60 FR 36837 Penalties, Reporting requirements Describes PBGC’s revised policy on assessing penalties for failing to timely provide required information to PBGC. 2-28-2020
Opinion Letter 95-02 8-18-1995 PBGC Op Let 95-02 Multiemployer, Construction industry Addresses the interpretation of the special rule for partial withdrawals for certain employers and plans in the building and construction industry. 2-28-2020
Opinion Letter 95-03 12-22-1995 PBGC Op Let 95-03 Multiemployer, Partial Withdrawal Addresses calculation of partial withdrawal credit using the "modified presumptive method" where contributions are averaged over a 10-year period. 2-28-2020
Opinion Letter 96-01 6-27-1996 PBGC Op Let 96-1 Coverage, Professional service employer plan Economist is a professional individual for purposes of the Professional Service Employer plan coverage exemption. 2-28-2020
Opinion Letter 96-02 7-8-1996 PBGC Op Let 96-2 Coverage, Governmental plan Plan does not meet the Governmental plan exemption from coverage. 2-28-2020
Opinion Letter 96-03 7-8-1996 PBGC Op Let 96-3 Coverage, Governmental plan Plan does not meet the Governmental plan exemption from coverage. 2-28-2020
Assessment of Penalties for Failure to Provide Premium-related Information (1996) 12-17-1996 61 FR 66338 Penalties, Premiums Describes the penalty for failing to timely provide required premium related information to PBGC. 2-28-2020
Assessment of Penalties for Failure to Provide Required Information (1997) 3-14-1997 62 FR 12521 Penalties, Reporting requirements, Standard termination, Distress terminations Describes the revised penalty for failing to timely provide required information to PBGC in standard terminations and sufficient distress terminations. 2-28-2020
Opinion Letter 97-01 5-5-1997 PBGC Op Let 97-01 Multiemployer, Withdrawal Liability Addresses whether foreign entities that are part of a controlled group are jointly liable for withdrawal liability. 2-28-2020
Opinion Letter 97-02 12-29-1997 PBGC Op Let 97-2 Coverage, Professional service employer plan Surveying and engineering design consultant is a professional individual for purposes of the Professional Service Employer plan coverage exemption. 2-28-2020
Opinion Letter 98-01 2-17-1998 PBGC Op Let 98-1 Coverage, Professional service employer plan Management consultant is not a professional individual for purposes of the Professional Service Employer plan coverage exemption. 2-28-2020
Opinion Letter 98-02 5-20-1998 PBGC Op Let 98-2 Coverage, Governmental plan Plan does not meet the Governmental plan exemption from coverage. 2-28-2020
Use of Alternative Dispute Resolution 4-12-1999 64 FR 17696 Mediation, Arbitration Provides that PBGC will use, where appropriate, alternative dispute resolution. 2-28-2020

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