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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 Date||Agency Identifier||Topics||Summary||Posted Date|
|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 74-05||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 74-22||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|