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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.

Titlesort descending Issuance Date Agency Identifier Topics Summary Posted Date
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 75-113 12-3-1975 PBGC Op Let 75-113 Coverage Plan continues to be covered under Title IV because IRS has not determined the plan is disqualified. 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 75-116 12-31-1975 PBGC Op Let 75-116 Termination, Withdrawal Discusses the difference between a multiemployer plan and a multiple employer plan and the termination provisions applicable to the latter. 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 75-15 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 75-17 11-14-1975 PBGC Op Let 75-17 Coverage, Individual account plan Addresses the individual account plan coverage exemption. 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 75-2 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 75-20 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
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 75-31 12-12-1975 PBGC Op Let 75-31 Allocation of assets, Termination A proposed plan distribution must be in compliance with § 4044 regardless of whether the IRS has issued a determination letter regarding a plan termination. IRS cannot issue an exception to section 4044. 2-28-2020
Opinion Letter 75-32 12-31-1975 PBGC Op Let 75-32 Plan assets, Allocation of assets Assets intended to fund insurance company annuities, but which are retained by the plan are subject to allocation procedures. 2-28-2020
Opinion Letter 75-39 10-8-1975 PBGC Op Let 75-39 Coverage, Substantial owners plan A plan maintained exclusively for substantial owners is exempt from coverage under Title IV. 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 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 75-42 7-2-1975 PBGC Op Let 75-42 Coverage, Nonresident aliens Canadian participants are covered. 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 75-44 12-8-1975 PBGC Op Let 75-44 Coverage, Governmental plan, “Established and maintained” A plan maintained by a public agency or political subdivision which has been taken over from a private business is excluded from coverage. 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 75-46 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 75-48 11-19-1975 PBGC Op Let 75-48 Coverage, Premiums Fully insured plans are required to pay premiums. 2-28-2020
Opinion Letter 75-49 11-10-1975 PBGC Op Let 75-49 Coverage, Professional service employer plan A plan maintained by an actuary with the principal business the performance of actuarial services is a professional service employer plan. 2-28-2020
Opinion Letter 75-53 12-4-1975 PBGC Op Let 75-53 Coverage, Nonresident aliens Plan is governed by laws of Virgin Islands. Plan is not a qualified plan and is exempt from coverage under Title IV. 2-28-2020

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