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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 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 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
Opinion Letter 82-03 2-2-1982 PBGC Op Let 82-3 Coverage, Church plans Plan meets the Church plan coverage exemption. 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 82-05 2-18-1982 PBGC Op Let 82-5 Multiemployer, Partial Withdrawal Discusses partial withdrawals from a multiemployer plan. 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 82-10 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 82-20 7-27-1982 PBGC Op Let 82-20 Multiemployer A letter of credit can satisfy the bond or escrow requirement of the trucking industry exemption from withdrawal liability. 2-28-2020
Opinion Letter 82-21 7-27-1982 PBGC Op Let 82-21 Multiemployer, Withdrawal, Strikes and lockouts Addresses whether certain types of labor disputes involving an employer’s employees would constitute a withdrawal from a multiemployer plan and specifically cites strikes and lockouts as examples. 2-28-2020
Opinion Letter 82-22 8-3-1982 PBGC Op Let 82-22 Multiemployer, Partial Withdrawal This opinion letter addresses the meaning of the term "facility" for purposes of partial withdrawal. 2-28-2020
Opinion Letter 82-24 8-5-1982 PBGC Op Let 82-24 Multiemployer, Mass Withdrawal Review of rules governing plan administration after mass withdrawal; modification of withdrawal liability payment schedules; and recharacterization of contributions as withdrawal liability payments. 2-28-2020
Opinion Letter 82-27 10-12-1982 PBGC Op Let 82-27 Multiemployer, Withdrawal Liability, Dispute Resolution Addresses whether immediate payment of the outstanding amount of an employer's withdrawal liability can be required if any installment is not paid during the withdrawal liability dispute resolution process and before the arbitrator's final decision. PBGC adopted a rule addressing the issue. (See 29 CFR part 4219, Subpt C.) 2-28-2020
Opinion Letter 82-28 10-15-1982 PBGC Op Let 82-28 Termination Whether the method of distribution proposed for a plan is acceptable when the plan administrator is terminating its DB plan and creating a DC plan. 2-28-2020
Opinion Letter 82-33 10-28-1982 PBGC Op Let 82-33 Multiemployer, Definition of For a chain of food stores, a single store is ordinarily a “facility” for purposes of section 4217 of ERISA. 2-28-2020
Opinion Letter 82-32 10-28-1982 PBGC Op Let 82-32 Multiemployer, Withdrawal Liability, Dispute Resolution Addresses the procedure to follow when parties to a dispute over withdrawal liability do not agree on the selection of an arbitrator. PBGC adopted a rule addressing the issue. (See 29 CFR § 4221.4.) 2-28-2020
Opinion Letter 82-34 11-10-1982 PBGC Op Let 82-34 Multiemployer, Unfunded vested benefits Under presumptive method, if a plan is fully funded because the value of plan assets never falls below liabilities, the plan would record a zero change in the value of unfunded vested benefits despite fluctuations in unfunded vested benefits. 2-28-2020
Opinion Letter 82-35 11-15-1982 PBGC Op Let 82-35 Multiemployer, Partial Withdrawal Review of rules governing partial withdrawal as applied to sale of some facilities under CBA. 2-28-2020